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2024
ANNUAL REPORT
2024
PT. BANK MEGA, Tbk.
ANNUAL REPORT
Advancing Technology Innovation
for Sustainable Future Advancing Technology Innovation
for Sustainable Future
Advancing Technology Innovation
for Sustainable Future
PT. BANK MEGA, Tbk.
Menara Bank Mega
Jl. Kapten P. Tendean No. 12 - 14A
Jakarta 12790
2024
ANNUAL REPORT
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Disclaimer
Welcome to the 2024 Annual Report of PT. Bank
Mega, Tbk. with the theme of “Advancing Technology
Innovation for Sustainable Futu”. This Annual Report
is issued in accordance with OJK Regulation Number
29/POJK.04/2016 concerning Annual Report of
Issuers or Public Companies and Circular Letter
of The Financial Services Authority Number 16/
SEOJK.04/2021 concerning the Form and Content of
Annual Report of Issuers or Public Companies.
This Annual Report may contain several statements
that consist of future projections and views
describing the Company’s perspective on future
financial events and performance, as well as financial
conditions, operating and business results, economic
conditions, sector conditions and related plans and
objectives.
These perspectives are based on various current
estimations and assumptions that may change in
line with uncertainties, contingencies, and various
business risks and economic conditions that may
change at any time. These variables could cause
actual results, performance and events to differ
materially from those predicted or projected; and
are beyond the control of the Company and the
Company’s Board of Directors. Such statements are
not directly or exclusively related to historical facts
and do not reflect the Company’s intentions, plans,
expectations, assumptions and beliefs regarding
future events. There is no guarantee that future
events will occur, projections will be achieved, or
that the Company’s assumptions are correct. These
statements are not and should not be considered as a
representation of the Company’s future performance.
This annual report contains the words “Bank” and
“Bank Mega” defined as PT Bank Mega Tbk, which
carries out business activities in the banking sector.
Sometimes, the words “Company” and “Company.” It
was also used for convenience to refer to PT Bank
MegaTbk in general. Terms for the currency unit
“Rupiah”, “Rp” or “IDR” refers to the official currency
of the Republic of Indonesia, whereas “US Dollar”,
‘US$” or “USD” refers to the official currency of
the United States of America. The entire financial
information is presented in Rupiah.
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Pampering Customers
Through Cutting-Edge
Technology
Bank Mega proudly launched Bank
Mega Tap to Pay in 2024, becoming
one of the pioneering banks to offer
such a service. This service reflects
Bank Mega’s commitment to always
providing security, convenience,
and speed in transactions for its
customers.
Bank Mega Tap to Pay is a feature
in M-Smile that allows customers
to make fast and easy payments
using an Android smartphone with
NFC functionality. Transactions are
completed simply by bringing the
smartphone close to a payment
terminal (EDC/POS).
Furthermore, as part of the CT
Corp ecosystem, which operates in
retail and consumer finance, Bank
Mega will continue to offer various
advantages for its customers.
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Performance
2024
Theme
Continuity
PT BANK MEGA Tbk
Advancing Technology Innovation
for Sustainable Future
2024
Advancing
Technology Innovation 2024
LAPORAN TAHUNAN
for Sustainable Future
In 2024, Bank Mega took strategic steps in leveraging digital technology
advancements to ensure long-term growth and resilience. By integrating modern
banking technology, Bank Mega is able to enhance the customer experience,
strengthen risk management through improved security, and expand accessibility
to financial services.
Through ongoing investment in technology, Bank Mega reaffirms its position as a
forward-thinking institution focused on long-term sustainability, customer-centered
solutions, and leadership in the banking industry.
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PT BANK MEGA Tbk
2023
Refocus in Business Strategy for Sustainable Growth
The year 2023, full of challenges and dynamic economic conditions, encourages Bank Mega
to closely monitor its performance. The Bank has also decided to prepare for a refocusing
of its business strategy. By aligning its business strategy focus with all its strengths and
resources, the bank will be able to grow more sustainably in the future. The bank is committed
to continuously developing digital services to become a one-stop financial service provider
2023 Laporan Tahunan by utilizing the CT Corp ecosystem.
‘22 LAPORAN TAHUNAN
2022
Optimizing Digital Ecosystem for Excellence Performance
Through the digital ecosystem of CT Corp, Bank Mega offers various benefits and seamless
experience to its customers when they do transaction with any product or service of CT Corp
“ OPTIMIZING
DIGITAL
ECOSYSTEM
FOR EXCELLENT
PERFORMANCE.
units, be it financial services, retail products, entertainment and many others. Bank Mega is
committed to further develop its digital capabilities to offer fi ne services to its customer and
achieve optimum business results for all stakeholders of Bank Mega.
”
PT. BANK MEGA Tbk.
2021
Enhancing Digital Excellence
Bank Mega is committed to continuously improving the excellence of its digital services to
provide convenient and secure transactions for customers. Bank Mega also continues to add
digital features and strengthen transaction security infrastructure. This digital development
can also increase customer loyalty. For this reason, the Bank is committed to continuing to
develop digital services on an ongoing basis, to become a one stop financial service under
the support of CT Corp.
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Performance
2024
Our Competitive
Advantage
01 Business synergy with business groups with PT CT
Corpora as the ultimate parent company
The advantage of Bank Mega being within the ecosystem of PT CT Corpora (“CT
Corp”) is to be able to provide more benefits to the customers. Customers will
enjoy various discounts and attractive offers when doing transactions using a Bank
Mega card in all CT Corp business units, including financial products, retail outlets,
entertainment products, and others.
02 Diversified banking products and services
Bank Mega offers diversified banking products and services to both institutional and
individual customers.
03 Digital services
Continuous innovation in Bank Mega’s digital transformation has increased the
number of M-Smile users. The number of M-smile users in 2024 has reached more
than 24% of total retail customers or increased by 24% from 2023.
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04 Strong capital
Bank Mega has a strong working capital base with a CAR ratio of 25.77% as of 2024.
This strong capitalization provides more room to expand lending going forward.
05 Strong network throughout Indonesia
Bank Mega has an office network spread across Indonesia consisting of 306 sub-
branches, 55 branches, 8 regional offices and 2 functional offices as of December 31,
2024.
06 Rated idAA-/stable by Pefindo
Bank Mega has a very strong capacity to meet its long-term financial commitments
relative to that of other Indonesian obligors.
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Performance
2024
2024
Performance
Facing the challenging year of 2024, Bank Mega
believes that with every challenge, opportunities
are always available to be seized. The entire
management team and employees worked together,
focusing on implementing the business strategy
that had been set and successfully closed the year
with positive business performance achieved by the
end of 2024.
2.17% 1.24%
Assets CASA
As of December 31, 2024, recorded The proportion of low-cost
assets increased from IDR132.05 funds successfully increased,
trillion at the end of 2023 to from 28.83% at the end of 2023
IDR134.92 trillion. to 30.07%.
2.50%
Third-party Funds
Amidst the intense competition to acquire third-party funds (DPK) throughout
2024, Bank Mega’s DPK increased from IDR89.43 trillion at the end of 2023 to
IDR91.67 trillion.
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Increased Number of Transactions
11,714,512 transactions
The number of transactions conducted by
M-Smile users throughout the year 2024.
Increase in M-Smile Downloads
27.4%
In 2024, M-Smile downloads experienced a
significant increase from 870,000 in 2023
to 1,108,473.
Value of M-Smile Transactions
IDR49.9 trillion
Total Transaction Value through the
M-Smile Application in 2024.
Increased compared to
37.3% the transaction value of
the previous year.
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Performance
2024
Table
of Contents
1 Pampering Customers Management
03 04
Through Cutting-Edge
Company Analysis
Technology
Profile and
2 Theme Continuity
Discussion
4 Our Competitive
Advantage
56 Corporate Identity 124 Economic Review
57 Company at a Glance 128 Operational Review by
01
Business
58 Milestone and Geographical Segment
Performance
2024 58 Chronology of Changes to 146 Marketing Aspect
the
Company Name 148 Financial Review
60 The Company Logo 157 The Main Financial Ratios
12 Financial Highlights
61 Business Activities 159 Base Lending Rate
16 Operational Highlights
62 Products and Services 160 Capital Structure and
17 Shares Information Management
66 Operational Areas Policy on Capital Structure
18 Corporate Actions
68 Vision, Mission, and 161 Material Commitments for
18 Temporary Shares Trading Corporate Culture Capital Expenditures
Suspension/Delisting
70 Organizational Structure 162 Realization of Capital
19 Other Securities Highlights Expenditure
72 Board of Commissioners’
19 Corporate Ratings Profile 162 Material Information and
20 Awards and Certification 77 Board of Directors’ Profile Material Information
Subsequent Events
24 Important Events In 2024 86 Management Changes After
2024 Financial Year 163 Dividend Policy and Its
Distribution
87 Profile of Non-Commissioner
02
Committee Members 165 Information About The Share
Management Ownership of Employees
94 Executive Officers Profile and/or Management Program
Report (ESOP MSOP)
98 Composition of Shareholders
100 Corporate Group Structure 166 Provision of Funds to Related
Parties and Bank
30 Board of Commissioners 101 Chronology of Share Management
Report Issuance
of Share and/or Listing 167 Information About The
38 Board of Commissioners Realization of The Use of
102 Business Group Structure Funds from The Public
40 Board of Directors Report Offering
104 Subsidiaries and Associate
50 Board of Directors Entities 167 Material Information
52 Statements of Accountability 104 Chronology of Share Regarding Investment,
of 2024 Annual Report Issuance of Expansion, Divestment
Share and/or Listing Business Merger, Acquisition,
and/ or Debt/Capital
106 Association Membership Restructuring
107 Supporting Capital Market 168 Material Information on
Institutions and Professions Transactions that Contain
108 Information on the Conflict of Interest and/or
Company Website Transactions with Affiliated
Parties/Related Parties
108 Office Network Address
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177 Changes in Laws and 342 Corporate Support for Anti
Regulations That Have a Corruption
Significant Effect on the
344 Implementation of the
Company
Personal Data Protection
178 Changes in Accounting Law and Consumer & Public
Policies Protection Efforts in the
and Their Impact on the Financial Services Sector
Company
347 Whistleblowing System
179 Target, Realization and
Projection 349 Code of Conduct
180 Business Prospect 350 Legal Cases
181 Information on Business 350 Administrative Sanction
Continuity 351 Adequacy of Transparency
182 Business Supporting Financial and Non-Financial
Overview 351 Self-Assessment of
194 Capital and Risk Management the Implementation of
Commercial
Bank Governance
352 Implementation of Guidelines
05
For Public Company
Corporate Governance
Governance
354 Implementation of Integrated
Governance
355 Access to Information and
266 Introduction Data
268 Governance Structure
270 Annual General Meeting of
06
Shareholders
Sustainability
278 Board of Commissioners
Report
284 Board Of Directors
298 Transparency of Information
Related to the Board of
Commissioners and Board of
07
Directors
Financial
302 Committees Under The Statements
Board of Commissioners
312 Committee Under The Board
of Directors
325 Corporate Secretary
329 Internal Audit
332 Compliance Function
336 Internal Control System
338 Implementation of Other
Corporate Governance
341 Insider Trading Prevention
Policy
342 Anti-Corruption and/or Fraud
Policy
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Performance
2024
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01
2024
Performance
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Performance
2024
Financial
Highlights
Statement of Financial Position
(Expressed in billions of Rupiah)
2024 2023 2022 2021 2020
Financial Assets 126,474 123,464 133,021 124,792 103,615
Non Financial Assets 8,441 8,586 8,729 8,087 8,588
Total Assets 134,915 132,050 141,750 132,879 112,203
Loans 64,645 66,293 70,289 60,677 48,487
Third Party Funds 91,669 89,436 102,950 98,907 79,186
Financial Liabilities 113,009 109,370 120,334 112,542 93,385
Non Financial Liabilities 724 924 782 1,193 610
Total Liabilities 113,733 110,294 121,116 113,735 93,995
Total Equities 21,182 21,756 20,634 19,144 18,208
Total Liabilities and Equities 134,915 132,050 141,750 132,879 112,203
Total Assets Total Liabilities
(Rp billion) (Rp billion)
133,021 120,334
124,792 123,464 126,474 112,542 113,009
109,370
141,750
103,615 93,385
134,915
132,879 132,050 121,116
113,735 113,733
110,294
112,203
93,995
8,588 8,087 8,729 8,586 8,441
610 1,193 782 924 724
2020 2021 2022 2023 2024 2020 2021 2022 2023 2024
Non Financial Assets Financial Assets Total Assets (RHS) Non Financial Liabilities Financial Liabilities Total Liabilities (RHS)
Total Equities
(Rp billions)
21,756 21,182
20,634
19,144
18,208
2020 2021 2022 2023 2024
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Statements of Profit or Loss and other Comprehensive Income
(Expressed in billions of Rupiah)
2024 2023 2022 2021 2020
Interest income 10,289 10,217 9,069 8,110 8,046
Interest expense (5,189) (4,685) (3,200) (3,269) (4,133)
Net Interest Income 5,100 5,532 5,869 4,841 3,913
Other Operating Income 1,815 2,288 2,498 3,140 2,919
Other Operating Expenses (3,684) (3,487) (3,365) (3,038) (3,097)
Net Operating Income 3,231 4,333 5,002 4,943 3,735
Non-operating income (expenses) - net 26 10 26 10 (20)
Income Before Income Tax 3,257 4,343 5,028 4,953 3,715
Income Tax Expenses (626) (832) (975) (945) (707)
Net Income For The Year 2,631 3,511 4,053 4,008 3,008
Other comprehensive income for the year, net of
(747) 448 236 (972) 914
income tax
Total Comprehensive Income for The Year, Net of
1,884 3,959 4,289 3,036 3,922
Income Tax
Basic Earnings Per Share (Full Amount) 224 299 345 341 256
Profit for the year attributable to owners of
2,631 3,511 4,053 4,008 3,008
the parent
Total comprehensive income attributable to
1,884 3,959 4,289 3,036 3,922
owners of the parent
Net Interest Income Other Operating Income
(Rp billion) (Rp billion)
5,869 3,140
5,532 2,919
5,100
4,841 2,498
2,288
3,913
1,815
2020 2021 2022 2023 2024 2020 2021 2022 2023 2024
Income Before Income Tax Net Income For The Year
(Rp billion) (Rp billion)
4,953 5,028 4,008 4,053
4,343 3,511
3,715 3,008
3,257 2,631
2020 2021 2022 2023 2024 2020 2021 2022 2023 2024
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Performance
2024
Statements of Cash Flows
(Expressed in billions of Rupiah)
2024 2023 2022 2021 2020
Net cash flows provided from operating 15,463 (10,339) 16,607 10,933 (546)
activities
Net cash flows used in investing activities (15,577) 4,289 (13,443) 1,064 (4,933)
Net cash flows used in financing activities (1,380) (1,787) (1,239) (2,096) (670)
Net Increase (Decrease) in Cash and Cash (1,494) (7,837) 1,925 9,901 (6,149)
Equivalents
Cash and Cash Equivalents at Beginning of The 11,680 19,517 17,592 7,691 13,840
Year
Cash and Cash Equivalents at End of The Year 10,186 11,680 19,517 17,592 7,691
Financial Ratios
(Dinyatakan dalam persentase)
2024 2023 2022 2021 2020
Capital
Capital Adequacy Ratio (CAR) 25.77% 26.17% 25.41% 27.30% 31.04%
Tier 1 ratio 25.09% 25.40% 24.64% 26.51% 30.19%
Tier 2 ratio 0.68% 0.76% 0.77% 0.79% 0.85%
CET 1 ratio 25.09% 25.40% 24.64% 26.51% 30.19%
Earning Assets
Non-Performing Earning Assets and Non- 2.07% 1.58% 1.13% 1.04% 1.30%
Productive Assets to Total Earnings and Non
Productive Assets
Non-Performing Earning Assets to Total 1.01% 0.99% 0.78% 0.66% 0.67%
productive Assets
Allowance for Impairment Losses for Financial 0.60% 0.56% 0.49% 0.46% 0.46%
Assets to Productive Assets
Non-Performing Loans (NPL) to Total Loans - 1.69% 1.57% 1.23% 1.12% 1.39%
Gross
Non-Performing Loans (NPL) to Total Loans - 1.22% 1.18% 0.91% 0.81% 1.07%
Nett
Rentability
Return On Asset (ROA) 2.56% 3.47% 4.00% 4.22% 3.64%
Return On Equity (ROE) 13.62% 17.62% 23.15% 23.49% 19.42%
Net Interest Margin (NIM) 4.64% 5.21% 5.42% 4.75% 4.42%
Operating Expense to Operating Income 73.61% 65.60% 56.76% 56.06% 65.94%
(BOPO)
Cost to Income Ratio (CIR) 51.13% 42.74% 38.46% 36.80% 43.66%
Liquidity
Loan to Deposit Ratio (LDR) 70.34% 74.03% 68.04% 60.96% 60.04%
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(Expressed in Percentage)
2024 2023 2022 2021 2020
Compliance
a. Percentage of Violation of Legal Lending
Limit
a.1. Related Parties 0.00% 0.00% 0.00% 0.00% 0.00%
a.2. Third Parties 0.00% 0.00% 0.00% 0.00% 0.00%
b. Percentage of Excess of Legal Lending Limit
b.1. Related Parties 0.00% 0.00% 0.00% 0.00% 0.00%
b.2. Third Parties 0.00% 0.00% 0.00% 0.00% 0.00%
GWM Primary Rupiah
Daily 0.00% 0.00% 0.00% 0.50% 0.00%
Average 7.95% 6.88% 7.85% 3.04% 3.07%
GWM Foreign Currency 4.12% 4.05% 4.03% 4.01% 4.15%
Net Open Position 0.34% 0.75% 0.21% 0.46% 0.26%
ROA ROE NIM
(%) (%) (%)
4.22 23.49 23.15 5.42
4.00 5.21
3.64 4.75 4.64
3.47 19.42 4.42
17.62
2.56 13.62
2020 2021 2022 2023 2024 2020 2021 2022 2023 2024 2020 2021 2022 2023 2024
BOPO LDR CAR
(%) (%) (%)
73.61 74.03 31.04
70.34
65.94 65.60 68.04
27.30
60.96 25.41 26.17 25.77
60.04
56.06 56.76
2020 2021 2022 2023 2024 2020 2021 2022 2023 2024 2020 2021 2022 2023 2024
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Performance
2024
Operational
Highlights
2024 2023 2022 2021 2020
Non-Digital Operations
Total Employees 5,701 6,244 6,131 6,320 5,052
Total ATM 539 582 637 671 684
Cash Office - - - - 40
Total Sub- Branches 306 312 326 322 283
Total Branches 55 55 55 54 54
Regional Offices 8 8 8 8 8
Functional Offices 2 3 2 2 2
Digital Banking Services
Total M-Smile Application Downloads 1,108,473 870,300 639,465 430,385 217,190
Total M-Smile Application Users 971,531 784,118 581,311 394,564 286,977 *
Transaction Value 49,908 36,339 20,967 10,737 4,893
Total Transactions 11,714,512 8,842,330 5,669,771 3,679,204 2,064,677
Total M-Smile Application Downloads & Total M-Smile Application Users
(full amount)
1,108,473
971,531
870,300
784,118
639,465
581,311
430,385 Total M-Smile Application Downloads
394,564
286,977
Total M-Smile Application Users
217,190
* The beginning of the launch of
M-Smile, user data combines
M-Smile and Mega Mobile users
2020* 2021 2022 2023 2024
Transaction Value (RpMilliar) & Total Transactions (RHS)
(Rp billion)
11,714,512
49,908
8,842,330
36,339
5,669,771
3,679,204 20,967
2,064,677
Transaction Value (Rp billion)
10,737
4,893
Total Transactions (RHS)
2020 2021 2022 2023 2024
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Shares
Information
INITIAL PUBLIC OFFERING Statement for the initial public offering became
effective and on April 17, 2000, the shares were listed
Bank Mega conducted an initial public offering of and traded in the Indonesia Stock Exchange.
its 112,500,000 shares with par value of Rp500 (full
amount) per share at offering price of Rp1,200 (full Please refer to the Stock Listing Chronology section
amount) per share. On March 15, 2000, in accordance of the Company Profile chapter for more information
with the letter from the chairman of BAPEPAM-LK on the Bank’s initial public offerings and additions.
No. S-493/PM/2000, the Bank’s Registration
SHARES TRADING PERFORMANCE
Bank Mega reports the Bank’s share trading performance quarterly throughout 2023, as shown in the table and
chart below:
Share Prices Transaction Market
Shares
2024 Volume Capitalization
Highest Lowest Closing Outstanding
(Thousand Shares) (RpMillion)
Quarter I 5,325 4,300 5,300 3,711 11,623,514,905 46,494,059
Quarter II 5,450 5,025 5,075 1,921 11,623,514,905 46,494,059
Quarter III 5,250 4,940 4,950 1,523 11,623,514,905 58,001,339
Quarter IV 5,000 4,000 4,130 1,991 11,623,514,905 46,494,059
Share Prices Transaction Market
Shares
2024 Volume Capitalization
Highest Lowest Closing Outstanding
(Thousand Shares) (RpMillion)
Quarter I 6,500 5,025 5,100 4,026 11,623,514,905 59,279,926
Quarter II 5,400 4,840 5,400 993 11,623,514,905 62,766,980
Quarter III 5,500 4,910 5,500 1,496 11,623,514,905 63,929,332
Quarter IV 5,500 5,100 5,100 6,264 11,623,514,905 59,279,926
Shares Price Movement 2023-2024
(Expressed at full amount)
Trading Volume (RHS)
Closing Price (Rp) (Thousand Shares)
7,000 7,000
6,264
6,000 5,400 5,500 5,300 6,000
5,100 5,100 5,075 4,950
5,000 5,000
4,026 4,130
4,000
3,711 4,000
3,000 3,000
1,921 1,991
2,000 1,496 1,523 2,000
993
1,000 1,000 Closing Price
0 0 Trading Volume (RHS)
1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q
2023 2023 2023 2023 2024 2024 2024 2024
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Performance
2024
Corporate
Actions
Throughout 2024, Bank Mega did not conduct corporate actions such as stock split, reverse stock, stock
dividend, bonus shares, and changes in the nominal share value.
Temporary Shares Trading
Suspension/Delisting
SHARES TRADING SUSPENSION AND/OR DELISTING
Bank Mega was not subject to any stock trading sanction either in the form of stock trading suspension and/
or shares delisting throughout 2024.
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Other
Securities Highlights
In 2020, Bank Mega issued another subordinated bond of IDR 50.00 billion. The issuance of the subordinated
bonds is to comply with the provisions of POJK No.14/POJK.03/2017 dated April 4, 2017 concerning the
Recovery Plan Report for Systemic Bank.
Please refer to the section “Chronology of other securities” in the “Company Profile” section for further
information on the chronology of the issuance of the two subordinated bonds.
The structure of the subordinated bonds is as follows:
Nominal Rating
Issuance Tenor Maturity Coupon
Bond Series Currency (IDR
Date (Year) Date (per Year) 2023 2022
billion)
Obligasi May 28, 2020 5 Year Rupiah 50 May 28, 9.00% NA NA
Subordinasi I 2025
PT Bank Mega
Tbk seri A Tahun
2020
Corporate
Rating
Pefindo has assigned Bank Mega’s corporate credit rating on February 7, 2025 with the following explanatory
notes:
Rating Validity Rating
Rating Agency Rating Criteria Rating Description
Period 2024 2023
Pemeringkat 1 Desember 2023 - Peringkat idAA- idAA- An obligor rated idAA differs from the
Efek Indonesia 1 Desember 2024 Perusahaan highestrated obligors only to a small degree,
(Pefindo) and has a very strong capacity to meet its long-
term financial commitments relative to that of
other Indonesian obligors. The minus (-) sign
indicates that the rating is relatively weak within
its category.
Outlook Stable Stable Stable means that a rating is not likely to change
Currently has been upgraded by Pemeringkat Efek Indonesia with idAA- rating valid from February 7, 2025 - February 7, 2026
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Performance
2024
Awards and
Certification
Awards
Organizer Organizer Organizer
Infobank and MRI Investor Trust dan BGK Foundation Investortrust
Event Event Event
The 7th Satisfaction Loyalty Transparansi & Penurunan Emisi Investortrust Best Bank 2024
Engagement (SLE) Awards 2024 Korporasi Terbaik 2024
Achievement
Achievement Achievement Best Bank 2024 KBMI 3
For 9 Categories KBMI 3 • Transparansi Penurunan Emisi
Date of Acceptance
Korporasi Predikat Green
Date of Acceptance Juli 11, 2024
• Transparansi Perhitungan Emisi
Februari 1, 2024
Korporasi Predikat Silver
Date of Acceptance
Mei 29, 2024
Organizer Organizer Organizer
Fortune Indonesia Majalah Peluang Bisnis Indonesia
Event Event Event
100 Indonesia’s Biggest Companies Best Bank Performances of MSMEs Bisnis Indonesia Financial
2024 Loans Award 2024 Awards 2024
Date of Acceptance Achievement Achievement
September 6, 2024 Bank Berpredikat “Sangat Prima” The Most Efficient Bank KBMI 3
Kategori Modal Inti Rp14 Triliun
Date of Acceptance
Sampai Dengan di Bawah Rp70
September 18, 2024
Triliun (KBMI 3)
Date of Acceptance
September 9, 2024
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Organizer Organizer Organizer
Majalah Marketing Zalora Blibli
Event Event Event
Digital Marketing Award ZALORA Partnership Award Blibli Award 2024
Achievement Achievement Achievement
Peringkat 1 Kategori Bank Nasional Excellence in Campaign Best Growth Payment Partner
Dengan Modal 5-30 Triliun Collaboration
Date of Acceptance
Date of Acceptance Date of Acceptance September 2024
September 2024 September 2024
Organizer Organizer Organizer
Kontan & One GML Media Asuransi Indonesian Institute for Corporate
Directorship
Event Event
Stellar Workplace Award 2024 Digital Financial Excellence Event
Awards 2024 The 15th IICD Corporate Governance
Achievement
Conference and Award
• Stellar Workplace Recognition in Achievement
Employee Commitment 4th Rank Achievement
• Stellar Workplace Recognition in Top 50 Big Capitalization Public
Date of Acceptance
Employee Satisfaction Listed Company
November 2024
Date of Acceptance Date of Acceptance
Oktober 31, 2024 November 25, 2024
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Performance
2024
Organizer Organizer Organizer
VISA Indonesia Majalah SWA & Business Digest Tempo Data Science &
Transparancy International
Event Event
Indonesia
VISA Indonesia Award Indonesia Digital Customer
Achievement Engagement Champion in Services Event
Industry 2024 Indeks Integritas Bisnis Lestari
• Outstanding Issuer Wallet
2024
Volume Growth - Non KBMI 4 Achievement
• Outstanding Credit Cardholder - Very Good Achievement
Non KBMI 4 Predikat Sapphire
Date of Acceptance
• Outstanding Credt Card Volume • Predikat “Sapphire” pada Aspek
Desember 5, 2024
- Non KBMI 4 Bisnis BerintegritaslAnti -
Korupsi
Date of Acceptance
• Predikat “Sapphire” pada Aspek
November 26, 2024
Bisnis dan Hak Asasi Manusia
• Predikat “Sapphire” pada Aspek
Lingkungan Hidup
Date of Acceptance
Desember 10, 2024
Certification
ISO/IEC 27001:2022
INFORMATION SECURITY MANAGEMENT SYSTEMS (ISMS)
PT Bank Mega Tbk
Office & Data Center 2 : Menara Bank Mega Lt. 8, Jl. Kapten Tendean 12-14A, Mampang Prapatan,
Jakarta Selatan (12790)
has been found to conform with the requirements of the Management System Standard mentioned above.
Scope of Certification (Head Office)
ISMS for The Provision of Data Center Physical Security in PT. Bank Mega, Tbk
This is in-accordance with Statement of Applicability Document, Number: 001/ITSO-
ISMS/2024, Version 2.0, Released date 02 July 2024
This certificate includes 1 ( one ) appendix for sites legal entities, addresses and scopes of
the multi-sites organization
ISMS1001262
15 September 2022
09 September 2024
10 September 2024
14 September 2025
1/2
Certification Type Certification Type Certification Type
ISO/IEC 27001:2013 PCI DSS Tier III – Design Data Center
Date of Acceptance Date of Acceptance Date of Acceptance
September 15, 2022 April 28, 2023 April 28, 2023
Certificate Provider Certificate Provider Certificate Provider
CBQA Global Uptime Institute Uptime Institute
Validity Period Validity Period Validity Period
September 14, 2025 Juli 7, 2025 April 27, 2025
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Performance
2024
Important
Events in 2024
January 18-19 February 4 February 21
Bank Mega Working Meeting 2024 Make It First - Customer Signing of Bank Mega - IHH
Appreciation With Ponkam Oranges Healthcare Cooperation
February 19 - 25 February 29, - March 3
Mega Travel Fair Phase 1 in Jakarta Mega Travel Fair Fase ke- 1 di Bandung
March 1 March 8 March 17
RUPST dan Paparan Publik Distribution of Syndicated Credit to Make It First - Appreciate
PT GHJ Indo Coal Customers With Dates - Jakarta
March 17 March 17 March 17
Make It First - Appreciate Make It First - Appreciate Make It First - Appreciate
Customers With Dates - Bandung Customers With Dates - Semarang Customers With Dates - Surabaya
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March 17 March 17 March 17
Make It First - Appreciate Make It First - Appreciate Make It First - Appreciate Customers
Customers With Dates - Medan Customers With Dates - Makassar With Dates - Balikpapan
March 19 April 2 April 25
MMDP XXI Opening Mega Peduli 2024 55th Anniversary Thanksgiving,
Blood Donation and Mini MCU
June 5 June 6 June 14
Make it First - Invite Customers to Market Update Treasury MMDP XVIII Graduation
Watch Bad Boys 4 Together- Ride Product - KPNO
or Die
June 26 July 16 July 19
Visit to SDN 16 Siparayo, Recipient Handover of Grand Prize Meriah Socialization of Personal Data
of Mega Berbagi Donations Bareng Mega of 1 Unit of BMW 520i Protection
M Sport
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Performance
2024
July 19 August 9 August 25
Market Update Treasury MMDP XXII Opening Launching of Tap To Pay, The New
Product - Regional Semarang Way of Payment
September 4 September 2-8 September 12-15
Service Day Mega Travel Fair 2nd Phase in Mega Travel Fair Phase 2 in Bandung
Jakarta
September 9 September 11 September 20
Syndicated Loan to PT INKA Launching Meriah Bareng Mega, It’s MMDP XIX Graduation
Easy to Become a Billionaire who
Can Do Anything
September 30 October 3 September 4
Make It First - Customer Market Update Treasury Market Update Treasury
Appreciation With Bimoli Cooking Product - Regional Jakarta 2 Product - Regional Jakarta 1
Oil
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October 11 October 27 November 7
Inauguration of Renovation of YPPI Meriah Bareng Mega - Funwalk 5K, Mega Berbagi Customer Gathering
Baleendah Middle and High School Like a Bilionaire di CFD Jakarta
November 12 November 28 December 1
Market Update Treasury Credit Facility to PT Asian Bulk Meriah Bareng Mega - Funwalk 3K,
Product - KPNO Logistic Like a Bilionaire di CFD Bandung
December 1 December 8 December 13
Meriah Bareng Mega - Funwalk 5K, Meriah Bareng Mega - Funwalk 5K, Holding Radiance of Elegance
Like a Bilionaire di CFD Makassar Like a Bilionaire di CFD Semarang Fashion Show
December 13 December 15 December 15
Disbursement of Credit Facility to Meriah Bareng Mega - Funwalk 5K, Meriah Bareng Mega - Funwalk 5K,
PT Bayan Resources Tbk Like a Bilionaire di CFD Medan Like a Bilionaire di CFD Samarinda
December 20
Trial of QRIS Tap Near Field
Communication with Authorities
and Associations
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Management
Report
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02
Management
Report
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Management
Report
Report of
the Board of Commissioners
Chairul Tanjung
Komisaris Utama
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The Board of Commissioners continuously
supervises the implementation of strategic policies
carried out by the Board of Directors, as well as
providing support, advice, and counsel to maintain
the Bank’s performance.
Our Esteemed Shareholders and Stakeholders,
The Board of Commissioners recognizes that Global and Indonesian Economy in 2024
the challenges faced in 2024 will not be easy. The global economy in 2024 experienced
Therefore, throughout 2024, we engaged high uncertainty, driven by increasing
in intensive communication with the Board geopolitical tensions, including the ongoing
of Directors to discuss various business conflict between Russia and Ukraine and
strategies and significant issues, including the Israel’s attack on Palestine. Throughout
implementation of the 2024 business plan, 2024, many countries held elections, leading
business development, and improvements to the emergence of new national leaders,
in internal control quality. Directions to the both in developed and developing countries,
Board of Directors were provided through including the United States. This leadership
mechanisms established in the Articles of change is expected to bring about policy
Association and applicable regulations. direction differences, resulting in economic
policy uncertainty and impacting market
The Board of Commissioners remains sentiment. The re-election of President Trump
committed to overseeing that Bank Mega in the United States (US) at the end of 2024,
is managed professionally, in line with with his ‘America First’ policy, could lead to
the interests of Shareholders and other significant changes in the future geopolitical
Stakeholders. and economic landscape.
Through this Annual Report, the Board of The rapid changes in global geopolitical
Commissioners will elaborate on various dynamics impacted the development of
matters related to the execution of its duties the global economy and financial markets
and responsibilities, including our assessment throughout 2024. Overall, Bank Indonesia and
of the Board of Directors’ performance, the IMF forecast global economic growth in
supervision of strategy implementation, views 2024 to be 3.2%, a slight slowdown from 3.3%
on the business prospects outlined by the in 2023, while the World Bank predicts that
Board of Directors, and the application of the global economic growth will remain stable at
Bank’s Governance throughout 2024. 2.7% in 2024 amid geopolitical tensions and
high interest rates.
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Management
Report
In the midst of a global economic environment According to data from the Financial Services
marked by high uncertainty, Indonesia’s economy Authority (OJK) as of September 2024, Bank KBMI
and financial services sector showed resilience and 4 experienced the highest increase in CoF, reaching
continued to grow positively. Economic growth 39.80% year-on-year (yoy). This was followed
throughout 2024 was recorded at 5.03%, with positive by Bank KBMI 2 with a CoF increase of 25% yoy.
performance indicators for the financial services Meanwhile, Bank KBMI 3 saw a 23.70% yoy increase,
sector, supported by a solid capital foundation, and KBMI 1 saw a 9.30% yoy increase. As a result of
adequate liquidity, and well-managed risk profiles. this high CoF, banking profitability has been under
pressure, with interest income tending to decline.
Bank Indonesia has consistently set its monetary
policy interest rate to guide inflation forecasts and Referring to these conditions, the Indonesian
expectations. In order to maintain the value of the banking industry is believed to remain resilient and
Rupiah, Bank Indonesia temporarily halted its plan competitive, supported by a relatively high capital
to lower interest rates for the remainder of 2024 adequacy ratio (CAR) of 26.78% (September 2024),
after making a single adjustment in September 2024. which is strong in absorbing risks and supporting
Indonesia’s inflation rate remained stable in the range credit growth.
of 2.5% +1.
Digital economic and financial transactions remain
In line with efforts to maintain stability, Bank Indonesia strong, in line with the increasing public preference
decided to raise the BI-Rate by 25 basis points from for online shopping, the expansion and convenience
6.00% to 6.25% at the April 2024 Board of Governors of digital payment systems, and supported by secure,
Meeting (RDG). Then, with the strengthening of smooth, and reliable payment systems.
the Rupiah, Bank Indonesia lowered the BI-Rate by
25 basis points to 6.00% at the September 2024 Performance of Bank Mega
RDG. By the end of 2024, Bank Indonesia had not In 2024, Bank Mega’s total assets increased to
continued further BI-Rate cuts. IDR134.91 trillion, compared to IDR132.05 trillion in
the same period in 2023.
However, this situation has impacted the Cost of Fund
(CoF) for the banking sector. The banking industry is The achievement of Third-Party Funds (DPK) for
facing intense competition in terms of raising funds Bank Mega in 2024 rose to IDR91.67 trillion, up from
amid high interest rates. This has prompted banks to IDR89.43 trillion in the same period in 2023, or an
increase third-party deposit interest rates, which in increase of 2.5%. The intense competition in fund
turn puts pressure on profitability. collection amid high interest rates led to this increase
in DPK being accompanied by higher interest
expenses and Cost of Fund. Deposits still make up
the largest portion of Bank Mega’s DPK. However, the
CASA ratio slightly increased to 30.07% from 28.83%
the previous year. We appreciate the Board of
Directors’ efforts to increase the proportion of low-
cost funds amid the tight competition in collecting
Third-Party Funds.
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In 2024, loans totaled IDR64.64 trillion, a decrease In terms of Information Technology, the Board of
of 2.5% from IDR66.29 trillion in the previous year. Commissioners believes that the digitalization of
This decline was due to several corporate debtors financial products and services has become a key
accelerating their loan repayments. Corporate loans demand that affects the sustainability of the Bank’s
still make up the largest contribution to total loans. operations. Despite the challenges of digitalization,
The Board of Directors remains cautious and selective the Board of Directors remains strongly committed to
in disbursing loans amidst intense competition. making continuous improvements and developments
The non-performing loan (NPL-net) ratio remained in the Bank’s various digital services. The Board of
relatively stable, with a slight increase to 1.22% from Commissioners also believes that the Bank is on the
the previous 1.18%. right track in optimizing the use of technological
advancements to provide convenience and security
The bank recorded a profit before tax (PBT) of to customers, as well as to support the efficiency and
IDR3.26 trillion, a decrease from IDR4.34 trillion in effectiveness of our operations.
the previous year, and a net profit of IDR2.63 trillion
in 2024, down from IDR3.51 trillion in the same period Good progress has been made in Bank Mega’s
last year, reflecting a 25.06% decrease. The decline in digital transformation, where, to date, the M-Smile
profit was primarily due to an increase in the bank’s development has been equipped with several new
interest expense, which rose to IDR5.19 trillion in 2024 features to support smarter banking operations. In
from IDR4.68 trillion in the same period last year. The 2024, Bank Mega launched the Tap to Pay feature, a
bank’s net interest margin (NIM) ratio decreased to new way of making payments using a virtual credit
4.64% from 5.21% in 2023. card. Bank Mega became one of the pioneers in
offering the Tap to Pay payment transaction service.
Regarding profitability ratios, the Return on Assets
(ROA) decreased to 2.56% from 3.47% in 2023. The With the features that the Bank has, it is expected
Return on Equity (ROE) stood at 13.62%, down from that there will be an improvement in customer
17.62% in the previous year. In line with the efficiency experience, smoother transactions, and targeted
measures implemented, the Bank has recorded a marketing, thus successfully deepening customer
BOPO ratio of 73.61%, up from 65.60% in the same engagement throughout the year.
period in 2023.
The Board of Commissioners appreciates the
Assessment of the Board of Directors’ Board of Directors’ initiative to prioritize customer
Performance data security as part of Bank Mega’s cybersecurity
In facing the macroeconomic developments, strategy. The Board of Commissioners is confident
strategies, policies, and initiatives that can be that the implementation of the right strategies
effectively implemented are required. The evaluation and development of information technology will
of the Board of Directors’ performance in 2024 enable the Bank to adapt to digital technological
was carried out by the Board of Commissioners, advancements and continue to provide the best
referring to the achievement of financial and non- experience for its customers.
financial targets, the implementation of the General
Meeting of Shareholders (GMS) decisions, the
execution of governance principles, and compliance
with recommendations provided by the Board of
Commissioners. The achievements in 2024 have not
met the set targets, but in our view, the Board of
Directors has responded well to the challenges and
closely monitored the developments in the banking
industry to ensure that Bank Mega’s performance
remains positive, particularly by implementing
efficiency measures across all areas. Overall, we
believe that the existing challenges can be managed
effectively.
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Management
Report
Supervision of the Formulation and The Outlook on the Bank’s Business Prospects
Implementation of the Bank’s Strategy and Prepared by the Board of Directors
Policies A number of uncertainties still pose challenges,
The Board of Commissioners consistently supervises causing dynamics in the global economy, including
the implementation of the strategic policies carried uncertainties in economic and geopolitical policies,
out by the Board of Directors, and provides support, economic slowdown in several countries such as
advice, and guidance to maintain the Bank’s China and the United States, ongoing geopolitical
performance as outlined in the Bank’s Business Plan tensions, high inflation in several countries, pressure
(RBB). from global financial markets, climate change,
supply chain disruptions, and global interest rate
Supervision of the formulation and implementation uncertainties.
of the Bank’s strategy and policies is carried out
in accordance with the provisions of the Articles Based on these assumptions, global economic
of Association and the decisions of the General growth is projected to be in the range of 2.7%-3.3%
Meeting of Shareholders (RUPS), through regular in 2025, as forecasted by the World Bank and IMF
meetings between the Board of Commissioners and (2.7%), Bank Indonesia (3.1%), and OECD (3.3%).
the Board of Directors, either in person or in a hybrid
format. These meetings discuss various important Meanwhile, Indonesia’s economy is projected to
areas, including business strategy, risk management, grow moderately in 2025 at around 5%, the same
audit, and compliance. The Board of Commissioners as in 2024. Indonesia’s financial potential in 2025
also supervises and reviews strategies through is expected to remain promising, driven by policy
reports submitted by the committees under the reforms, digitalization adoption, and investments in
Board of Commissioners or through other written strategic sectors.
communication channels. Additionally, the Board of
Commissioners supervises both internal and external In light of these macroeconomic conditions, the
audit reports, provides guidance, and ensures that Board of Commissioners believes that the Board
the Board of Directors has followed up on audit of Directors needs to balance the targets set with
findings and recommendations from the Internal prudent measures and be prepared to face the
Audit (IADT), external auditors, the Financial Services upcoming dynamics, supported by effective risk
Authority (OJK) and Bank Indonesia’s oversight, as management.
well as other authorities.
The Bank’s strategic priorities for 2025 include
The Board of Commissioners also periodically efforts to maintain quality credit growth, increase
evaluates the development of digital business and third-party funds with a focus on retail funds
cybersecurity, human resources development, and (CASA), enhance digital capabilities, and expand
the implementation of banking digital technology. the ecosystem through partnerships and customer
acquisitions.
Through the supervision of the Board of
Commissioners throughout 2024, we believe that the Consistently, the Board of Directors must also
Bank’s management activities have been carried out continue development in key areas such as
to the fullest extent in accordance with applicable digitalization, cybersecurity, and human resources to
regulations, supported by effective risk management sustain long-term growth. As a result, Bank Mega will
and internal control systems. be able to enhance banking transaction services for
the convenience of its customers.
Additionally, the Board of Commissioners encourages
the Board of Directors to continue focusing on
efficiency measures across all areas.
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The direction of the policy has been outlined by the In 2024, the Bank conducted an assessment of the
Board of Directors in the Bank’s Business Plan for implementation of Good Corporate Governance
2025. The Board of Commissioners agrees with the (GCG) using the self-assessment method, involving
Board of Directors that the implementation of the the Board of Commissioners, the Board of Directors,
strategy outlined in the Bank’s Business Plan, while and Executive Officers. The self-assessment
considering the underlying assumptions and future conducted in the first and second semesters of 2024
economic projections, will enable Bank Mega to received a score of 2 (two), or “Good.” This indicates
achieve positive growth. that the management of Bank Mega has generally
implemented good governance. The OJK has
View on the Implementation of Bank provided an assessment of the Bank’s governance
Governance implementation for the first semester of 2024, based
Bank Mega consistently and continuously implements on the prudential meeting on November 17, 2024, with
Good Corporate Governance (GCG) practices that a score of 2 (Good), while for the second semester,
take into account the interests of shareholders as of the publication of this report, the assessment
and stakeholders to maintain the transparency by OJK is still in progress.
and accountability of the Bank to the public. Bank
Mega is committed to continuing to build and View on The Whistleblowing System
strengthen a culture of compliance effectively and The Whistleblowing System (WBS) is implemented
comprehensively, starting from management to all by Bank Mega as part of the application of Good
employees. In implementing the principles of Good Corporate Governance to create a clean and
Corporate Governance (GCG), Bank Mega refers to responsible work environment. The WBS at Bank
the latest OJK regulations regarding GCG, namely the Mega serves as a channel for both external and
Financial Services Authority Regulation Number 17 of internal parties to report suspected violations of the
2023 concerning the Implementation of Governance principles of corporate governance, ethical values,
for Commercial Banks, and implementation and applicable policies or procedures, based on
guidelines for GCG that align with international evidence/data/information that can be accounted
best practices/standards, to ensure that all business for and with good intentions for the benefit of the
activities of the Bank comply with regulations and do Bank.
not violate the law.
The Whistleblowing System at Bank Mega is
The bank has also implemented the compliance managed by the Crime and Fraud Investigation
function, which is one of the key elements in the effort Division, which regularly submits Investigation
to enhance the Bank’s Governance and is committed Reports to the Board of Directors and the Board of
to continuously building and strengthening a culture Commissioners (through the Audit Committee) as
of compliance effectively and comprehensively, from a manifestation of the oversight carried out by the
management to all employees. Board of Directors and the Board of Commissioners.
These reports detail the chronology of the violation,
The Board of Commissioners believes that the Board recommended sanctions for employees if found
of Directors has carried out its duties in formulating guilty of the violation, and the follow-up actions
and implementing Bank Mega’s strategy and policies taken by the Bank on the reported case.
related to GCG (Good Corporate Governance) well,
in order to maintain business continuity, while always Throughout 2024, the Board of Commissioners
upholding the principles of prudence and supported monitored the management of the Whistleblowing
by a risk management framework. System (WBS) and ensured that all incoming reports
were followed up according to Bank Mega’s internal
procedures. After investigation, any complaint that
was proven to be a violation was subject to sanctions
in accordance with applicable regulations. The Board
of Commissioners assessed that the implementation
of Bank Mega’s Whistleblowing System (WBS) has
been running quite well and ensured that each report
was followed up in accordance with the relevant
regulations.
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Management
Report
Frequency and Method of Providing Advice to Management based on the external auditor’s reports,
the Board of Directors as well as compliance with all applicable regulatory
In line with its duties and responsibilities, the Board of provisions.
Commissioners provides various inputs, suggestions,
and advice to the Board of Directors in an effort The Risk Monitoring Committee assists the Board of
to achieve the Bank’s targets, which are delivered Commissioners in matters related to Bank Mega’s
through the mechanism of meetings of the Board risk management system, and the Risk Monitoring
of Commissioners by inviting the Board of Directors Committee has provided advice, evaluations, and
(meetings with members of the Board of Directors). monitoring of the implementation of the Bank’s risk
Throughout 2024, the Board of Commissioners held management policies.
7 (seven) meetings, while meetings with the Board
of Directors were held 34 (thirty-four) times. In these The Remuneration and Nomination Committee
meetings, the Board of Commissioners discussed assists the Board of Commissioners in the nomination
various matters, including providing direction on of candidates, provides appropriate remuneration
the Bank’s strategies and business plans, financial recommendations for members of the Board of
performance, and reports from committees under Commissioners and the Board of Directors, and
the Board of Commissioners. oversees the employee remuneration strategy.
In addition to formal meetings, the Board of Furthermore, as part of the Mega Corpora Financial
Commissioners also provides advice and suggestions Conglomerate, where Bank Mega is the main entity,
to the Board of Directors informally and through the Board of Commissioners has established the
the committees under the Board of Commissioners. Integrated Governance Committee to carry out
In providing advice and suggestions, the Board of its duties and responsibilities. This committee has
Commissioners considers inputs from the committees effectively performed its tasks and responsibilities in
under the Board of Commissioners, which actively overseeing the implementation of governance across
oversee the areas within their responsibilities. each of the Financial Service Institutions (LJK)
within the Mega Corpora Financial Conglomerate to
Assessment of the Performance of Committees ensure compliance with the Integrated Governance
under the Board of Commissioners Guidelines.
The Audit Committee, the Risk Monitoring Committee,
and the Remuneration and Nomination Committee Throughout 2024, the committees under the
assist the Board of Commissioners in carrying out its Board of Commissioners have also provided input,
supervisory functions. Throughout the year, the three advice, and recommendations to the Board of
committees performed their tasks and responsibilities Commissioners in accordance with their respective
properly, as each committee member participated in areas of responsibility.
meetings to provide recommendations and advice to
the Board of Commissioners based on their respective In evaluating the performance of these committees,
areas of responsibility and expertise. We refer to the Board of Commissioners refers to the established
the Governance Structure, Governance Processes, assessment criteria, which include professionalism
and Governance Outcomes when evaluating the and independence, the execution of supervisory
performance of the three committees. and mentoring functions, and the identification
of matters requiring the Board’s attention. The
The Audit Committee assists the Board of assessment of the committees’ performance is based
Commissioners in matters related to internal control, on the evaluation of the committees’ collective
the quality of financial information, the quality of performance, the performance of each committee
Internal Audit (IADT) implementation, the adequacy member, and the performance of each committee
of audit results, and the follow-up actions taken by chairperson.
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Page 39
The Board of Commissioners assesses that the The Board of Commissioners expresses its gratitude
committees have carried out their duties and to Mr. Yungky Setiawan for his dedication and
responsibilities appropriately throughout 2024. All contributions to Bank Mega over the years.
recommendations from each committee have also
been accepted by the Board of Commissioners Appreciation and Closing
and have become part of the consideration in On behalf of the Board of Commissioners, we
the decision-making process regarding proposals would like to express our gratitude to the Board of
submitted by the Board of Directors. Directors and all employees of Bank Mega who have
demonstrated hard work, loyalty, and dedication for
Changes in the Composition of the Board of our mutual progress. To our customers, business
Commissioners partners, shareholders, and all other stakeholders, we
In 2024, the composition of the members of the also extend our highest appreciation for the excellent
Board of Commissioners of Bank Mega changed cooperation that has been established over time. We
following the resignation of Mr. Yungky Setiawan, hope that Bank Mega can continue to provide the
the Vice President Commissioner of Bank Mega. Mr. best benefits for shareholders, customers, business
Yungky Setiawan’s resignation was decided at the partners, and all stakeholders in the future.
Annual General Meeting of Shareholders held on
March 1, 2024. With this decision, the composition of Finally, the Board of Commissioners expresses our
the Company’s Board of Commissioners is as follows: gratitude to the Government of the Republic of
Indonesia, the Financial Services Authority (OJK),
Position Name and Bank Indonesia for their continuous support of
President Commissioner Chairul Tanjung the banking industry, including Bank Mega.
Independent Commissioner Achjadi Ranuwisastra
Independent Commissioner Lambock V. Nahattands
Independent Commissioner Hizbullah
Jakarta, March 2025
On behalf of the Board of Commissioners
Chairul Tanjung
Komisaris Utama
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Board of
Commissioners
Achjadi Ranuwisastra Chairul Tanjung
Independent Commissioner President Commissioner
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Hizbullah Lambock V. Nahattands
Independent Commissioner Independent Commissioner
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Report of
the Board of Directors
By observing the dynamic national economic
conditions and the challenging developments
in the banking sector, we continue to strive
to respond to every change that occurs
by making adjustments effectively
and efficiently.
Dear Esteemed Shareholders,
In the midst of the challenging global and In addition, many countries held elections,
domestic economic conditions, throughout including major nations like the United States,
2024, the Bank has implemented various and also in Indonesia. These leadership
policies to ensure that the Bank’s performance changes are expected to result in differences
remains positive by making adjustments in policy direction.
effectively and efficiently.
The rapid changes in global geopolitical
Bank Mega continues its strategic policy dynamics have impacted the development
direction by carrying forward what was of the global economy and financial markets
previously established, which is to undergo throughout 2024, and are expected to
transformation into a bank that is based on a continue into 2025 and the following years.
reliable ecosystem, uniting financial services Overall, Bank Indonesia and the IMF project
and retail transactions, in order to become a that global economic growth in 2024 will
one-stop solution banking for its customers. slow from 3.3% to 3.2% in 2025. Amidst
these conditions, Indonesia’s economy and
The Economic Conditions and the the banking industry have remained stable
National Banking Industry in 2024 and grown well. According to OJK data,
Throughout 2024, the global economic Indonesia’s economic growth in 2024 was
dynamics changed rapidly with high recorded at 5.03%. This growth performance
uncertainty. The world faced several central was supported, among other factors, by strong
issues such as high geopolitical tensions, domestic consumption and government
with the ongoing conflict between Russia spending, particularly related to election
and Ukraine and Israel’s attacks on Palestine. activities.
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Kostaman Thayib
Direktur Utama
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Meanwhile, Indonesia’s inflation rate in December that unites financial services and retail transactions
2024 was 1.57% (YoY), remaining under control in order to become a one-stop solution banking
within the national target range of 2.5%±1%. provider for its customers.
As part of efforts to maintain stability, Bank Indonesia To achieve this goal, the Bank implements various
decided to increase the BI-Rate from 6.00% to 6.25% policies to ensure optimal performance. From a
at the Board of Governors (RDG) meeting in April credit policy perspective, Bank Mega is very selective
2024. Then, with the strengthening of the Rupiah in its efforts to distribute credit. This is to address
exchange rate, Bank Indonesia lowered the BI-Rate the economic conditions that are still surrounded
to 6.00% at the RDG in September 2024. By the end by uncertainty. The main focus of Bank Mega in
of 2024, Bank Indonesia had not continued to lower credit growth in 2024 is the corporate segment,
the BI-Rate. particularly in sectors of the economy that are able
to grow positively, such as the construction sector
The increase in interest rates in April 2024 posed in national strategic projects. On the other hand,
a challenge for the banking industry, particularly the distribution of credit in the commercial segment
in the competition for third-party funds, as banks and joint financing is carried out by considering the
raised the interest rates on third-party funds. This financial strength of the debtor or potential debtor,
condition impacted the potential increase in the as well as those with an excellent track record.
banking sector’s Cost of Funds (CoF). According
to data from the Financial Services Authority (OJK) In an effort to maintain credit quality at a good
as of September 2024, Bank KBMI 4 experienced position, Bank Mega takes preventive measures,
the highest increase in CoF, reaching 39.80% YoY. including using early warning signals through
Meanwhile, Bank KBMI 2 saw a 25% YoY increase regular on-site checks in accordance with applicable
in CoF; Bank KBMI 3 increased by 23.70% YoY, and regulations. This allows the Bank to monitor the
KBMI 1 rose by 9.30% YoY. As a result of this high debtor’s business development and ensure discipline
CoF, the profitability of several banks will also be in meeting credit covenants.
pressured, with interest income tending to decrease.
Credit distribution in the consumption sector is driven
Nevertheless, amidst these conditions, national by credit cards. With the positive economic growth
banking liquidity in 2024 remained loose in line with in 2024, supported by household consumption,
Bank Indonesia’s policy. As of December 2024, the credit cards have shown good growth. The strategy
Liquidity Ratio/Third-Party Funds (AL/DPK) and the applied in the credit card business is to increase
Loan-to-Deposit Ratio (LDR) for the banking sector acquisitions by focusing on customers with lower risk
were recorded at 25.59% and 88.57%, respectively, profiles. To boost sales volume, the Bank selects the
indicating overall loose banking liquidity. The Capital right merchants, including e-commerce merchants,
Adequacy Ratio (CAR) of the national banking sector as a source of transaction growth, and leverages the
in December 2024 was recorded at 26.69%, which is ecosystem of PT CT Corpora, both offline and online
considered strong in absorbing risk and supporting channels, as a key strategic partner.
credit growth.
Along with the increase in domestic and international
Analysis of Bank Mega Performance tourism traffic, Bank Mega continues to hold the
Mega Travel Fair twice a year, offering attractive
Strategies and Strategic Policies of Bank Mega deals for school holidays and year-end vacations.
By observing the dynamic national economic
conditions and the challenging developments in the Bank Mega also continues the “Bikin Jadi Pertama”
banking sector, we continuously strive to seize every program to provide exclusive experiences to
opportunity to achieve the bank’s objectives. We Mega First Infinite cardholders and other credit
also remain responsive to any changes that occur by cardholders, such as early access to various
making effective and efficient adjustments. events and the convenience of enjoying exclusive
services simply by redeeming MPC Points.
In 2024, Bank Mega continued its strategic policy
direction by pursuing what had been previously
established, which is to undergo a transformation
to become a bank based on a reliable ecosystem
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Through strategic steps focused on customer needs, continues to refine its organization for optimal
technological innovation, and customer appreciation, performance, enhance the efficiency of infrastructure
Bank Mega has successfully enhanced customer utilization, optimize operational costs, and more.
loyalty and maintained sustainable business growth
in 2024. Utilization of Information Technology
Optimizing and enhancing digital customer service
In terms of customer deposit gathering (DPK), Bank has become one of the bank’s priorities. Therefore,
Mega’s main strategy is to continue growing low-cost the utilization of Information Technology (IT)
funds through the acquisition of retail and Priority continues to be the bank’s main focus to drive its
Mass Affluent segments, as well as to consistently business and become one of the leaders in digital
run loyalty programs for existing customers to banking. The use of digital platforms remains the
encourage the growth of their funds (Top up), such bank’s primary focus to provide the best customer
as the “Meriah Bareng Mega” lottery program. The experience and security in banking transactions.
bank continuously refines its product variants and The bank also continues to innovate and use data
provides faster, better, and more accurate services to to support the business in achieving a competitive
its customers. advantage.
Corporate customers also contribute to the growth of New features on the M-Smile app are continually
total DPK, especially from winning sector corporate improved to make it easier for customers to carry out
clients such as the mining sector, state-owned banking transactions. Throughout 2024, Bank Mega
enterprises (SOEs), telecommunications, digital has continued to innovate by developing various new
companies, the financial sector, and others. banking products and services to meet customer
needs. Some of the developments include virtual
Bank Mega collaborates with retail companies under credit cards, cashless payments with QRIS TUNTAS
CT Corp to provide additional benefits for Mega First (QRIS Cash Withdrawal, Transfer, and Cash Deposit),
and Upper Mass customers, which is a competitive the Tap To Pay Credit Card feature, and the “Invite a
advantage held by Bank Mega. Friend” promotional program.
Meanwhile, the Treasury actively manages its As a form of commitment to digitalization, Bank
operations cautiously in maintaining its asset and Mega has launched the “Tap to Pay” feature, a new
liability portfolio while keeping liquidity in mind. way of making payments using a virtual credit card
Amidst the ongoing economic uncertainty in 2024, on Android-based smartphones. This innovation
the Treasury is still able to take advantage of the allows customers to make contactless payments
volatility present in the market. easily, quickly, and securely using their smart devices.
This reflects Bank Mega’s efforts to provide modern
In 2024, the Treasury remains focused on a business payment solutions and support a cashless society in
model oriented towards customer needs. This is Indonesia.
achieved by implementing a strategy that offers
financial market services with comprehensive With the features that the bank has, it is expected
solutions, covering all types of products in the that customer experience, transaction smoothness,
market (currencies, interest rates, and derivatives). and targeted marketing will improve, thereby
The Treasury continues to strive to meet customer deepening customer engagement.
needs, aiming to be the first choice for customers
when conducting Treasury transactions. Bank Mega For promotional features, there is the “Invite a
always ensures the Bank’s liquidity stability by Friend” program, which is a referral program where
monitoring the amount of High-Quality Liquid Assets Bank Mega credit card holders can share a special
(HQLA), Liquidity Coverage Ratio (LCR), and Net referral code to invite their contacts to apply for a
Stable Funding Ratio (NSFR). Bank Mega credit card via M-Smile.
Throughout 2024, the Bank also implemented In line with the innovations developed above, Bank
integrated cost management, where the Bank Mega successfully recorded an increase in the number
consistently monitors, controls, and manages of M-Smile app downloads to 1,108,473 in 2024, a 27%
operational costs to optimize the use of resources increase from 2023. This increase also contributed to
efficiently and effectively. To achieve this, the Bank a rise in the number of M-Smile app users, reaching
971,531 as of December 31, 2024, which is a 24%
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increase from 2023. In line with this, the transaction operations and providing input on credit and
value through the M-Smile app also increased by operational risks. The results of these reviews provide
37% compared to 2023, reaching IDR 49.9 trillion. direction for corrective actions to ensure compliance
This growth in transaction value was supported by with risk thresholds.
an increase in the number of transactions, which
reached 11,714,512, up 33% from 2023. In the process of strategy implementation, the
Board of Directors is assisted by nine committees:
As one of the key issues in the banking industry, the Risk Management Committee, the Asset and
the bank continues to strengthen its Cyber Security Liability Committee (ALCO), the Credit Policy
capabilities to be more proactive in enhancing Committee, the Information Technology Steering
IT security, anticipating threats such as viruses, Committee, the Human Resources Committee, the
malware, and mitigating digital risks by updating Product Committee, the Credit Committee, and the
the incident management platform and automating Crisis Management Committee. As part of the Mega
security testing on applications. Corpora Financial Conglomerate, the Bank, as the
Main Entity, fulfills its duties and responsibilities.
The Role of the Board of Directors in Formulating In 2024, the Bank formed the Integrated Risk
Strategy and Policies Management Committee under the coordination of
The Board of Directors formulates the Bank’s the Board of Directors.
strategies and policies for the short and medium term
in the form of the Bank’s Business Plan (RBB), aligned Performance Achievement in 2024 and Comparison
with the established Vision and Mission. The Board of with Targets
Directors, along with the senior management team, Throughout 2024, Bank Mega has implemented the
conducts regular evaluations of the Bank’s strategies business strategy outlined in the Bank’s Business
and policies, as well as their implementation across Plan. However, the challenging economic conditions
all levels of the organization, to ensure that the and uncertainty impacted the Bank’s business
strategies and policies remain relevant to business strategy. These circumstances required the Bank
developments. to make several adjustments to ensure business
continuity. The performance achievements and
Additionally, the Board of Directors is directly involved financial conditions in relation to the 2024 Bank
in overseeing the implementation of strategies, Business Plan (RBB), as reported to OJK, generally
assisted by committees under the Board and other did not show optimal results.
supporting bodies, to monitor the realization of the
Bank’s strategic and policy implementation. As of December 31, 2024, total assets amounted to
IDR 134.91 trillion, growing 2.17% from IDR 132.05
The Process Undertaken by the Board of Directors trillion in the previous year.
to Ensure the Implementation of the Bank’s Strategy
The Board of Directors ensures the implementation Third-Party Funds (DPK) reached IDR 91.67 trillion,
of the company’s strategy through effective growing by 2.5% from IDR 89.44 trillion in the same
communication across the entire organization, period in 2023. Meanwhile, Savings and Current
including business units, support functions, and Accounts (CASA), as one of the components of
branches. Work units provide regular progress reports low-cost funds, increased to 30.08% from 28.83%
to the Board of Directors. The Board is responsible in 2023. Savings grew by 9.74% to IDR 17.19 trillion
for monitoring, providing feedback, and aligning from IDR 15.66 trillion in 2023. Current accounts
initiatives from various work units to achieve overall also grew by 2.54% to IDR 10.38 trillion compared to
objectives. Reviews and feedback are focused on IDR 10.12 trillion in 2023. Third-Party Funds are still
aspects such as business growth, risk management, predominantly composed of Deposits, which grew
customer engagement, digital capabilities, service by 0.71% to IDR 64.10 trillion from IDR 63.68 trillion.
quality, and transaction security.
The Risk Management, Compliance, and Internal
Audit functions support the Board of Directors in
maintaining risk governance by monitoring daily
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In terms of credit, in 2024 the bank recorded loans Challenges Faced and Anticipatory Measures Taken
amounting to IDR 64.64 trillion, a slight decrease of Throughout 2024, Bank Mega faced various
2.49% compared to 2023. Corporate loans reached challenges and obstacles, particularly due to the
IDR 45.26 trillion, an increase of 0.17% from IDR 45.22 uncertainty caused by global economic influences. In
trillion in 2023. The corporate segment remains the an effort to maintain the stability of the Rupiah amid
bank’s main focus, contributing 70.02% of the bank’s global economic uncertainty, Bank Indonesia raised
total loans. Meanwhile, loans from the Joint Financing the BI Rate from 6.00% in April 2024. Then, with the
segment amounted to IDR 9.88 trillion, down from strengthening of the Rupiah, Bank Indonesia lowered
IDR 11.65 trillion, Commercial loans totaled IDR 1.73 the BI Rate to 6.00% in the September 2024 Board
trillion, down from IDR 1.99 trillion, and Retail loans of Governors Meeting (RDG). By the end of 2024,
amounted to IDR 917 billion, down from IDR 1.02 Bank Indonesia had not continued the reduction
trillion in 2023. Credit cards reached IDR 6.70 trillion, of the BI rate. As a result, this situation affected
up from IDR 6.33 trillion, or a growth of 5.7%. the competitive landscape in the banking industry,
making it increasingly challenging in terms of third-
Asset quality (gross NPL) remains well maintained at party funds gathering activities due to the rise in the
1.69%, which is lower than the industry’s gross NPL Cost of Fund. Additionally, amid higher interest rates,
of 2.08%. credit disbursement was also impacted, as some
corporate debtors accelerated their loan repayments.
As a result of these business achievements, the bank
recorded a profit before tax of IDR 3.26 trillion, down In facing the existing challenges, in 2024, the Bank
from IDR 4.34 trillion in the previous period, while implemented several other strategies. The Bank
the profit after tax amounted to IDR 2.63 trillion, carried out an operational efficiency program across
down from IDR 3.51 trillion in the previous period. all operational costs. Additionally, for business
Bank Mega’s profit was corrected mainly due to a processes, the Bank enhanced automation and
decline in net interest income. The decrease in net digitization processes.
interest income was caused by an increase in interest
expenses of 10.76% due to a higher Cost of Fund. In Amidst these conditions, Bank Mega continued to
addition, there was a decrease in other operating apply the principle of prudence in pursuing asset
income due to lower profits from the sale of financial growth and managing asset quality. Above all, Bank
assets and operational risk-related losses, including Mega’s capital position remained strong, supporting
the payment of IDR 197.43 billion for the settlement the Bank’s resilience in managing risks.
of the legal case of PT Elnusa.
Main Activities and Types of Products and
From a ratio perspective, the bank recorded a Services Offered
Capital Adequacy Ratio (CAR) of 25.77% and a Loan The main business activities of the Bank are to
to Deposit Ratio (LDR) of 70.34%, reflecting that provide banking services by collecting and providing
Bank Mega consistently maintains a solid capital and funds for the public, as well as offering competitive
liquidity position. Other financial ratios were also interest rates to customers. In carrying out these main
well-maintained, with a Return on Assets (ROA) of activities, Bank Mega offers a wide range of banking
2.56%, Return on Equity (ROE) of 13.62%, Net Interest products and services, including credit distribution
Margin (NIM) of 4.64%, and an Operating Expense to to small and medium-sized enterprises, commercial,
Operating Income Ratio (BOPO) of 73.61%. joint financing, and corporate debtors, which can be
seen and have been outlined in the Company Profile
The bank has made efforts to maintain positive section under Products and Services of Bank Mega.
performance, with the average achievement being
over 90% of the target set in the Bank’s 2024
Business Plan. Meanwhile, the Credit Card segment
successfully achieved 104.46% of the target set at the
beginning of 2024. The Board of Directors continues
to strive to meet target achievements in the future.
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Interest Rates for Fundraising and Funding The organizational structure of Bank Mega in 2024
Provision is as outlined in the Company Profile section of this
In determining the interest rates for fundraising and Annual Report.
funding provision, the Bank refers to both global
and domestic economic conditions that affect the Human Resources
Bank Indonesia benchmark interest rate, the cost of Human Resources (HR) are the most important
funds for credit (cost of fund), overhead costs, profit element and asset, as well as a strategic partner,
margins, and economic developments. in achieving the Company’s Vision. Therefore, the
management of human resources is a key focus
The SBDK (Standard Lending Rate) does not yet for the Bank in achieving sustainable positive
account for the estimated risk premium component, performance. At the end of 2024, the total number
which depends on the Bank’s assessment of the risk of employees was 5,701. Bank Mega has continuously
for each debtor or group of debtors. implemented various development and training
programs to address challenges and quickly adapt to
Meanwhile, the SBDK for non-mortgage consumption market changes, especially in the banking industry.
credit refers to motor vehicle loans, excluding fund
distribution through credit cards and personal loans. The Bank continues to develop its human resource
As a form of compliance with the OJK Circular Letter management system with the support of digital
Number 9/SEOJK.03/2020 regarding Transparency technology to improve efficiency and ease of access
and Publication of Conventional Commercial Banks’ for all employees. The employee self-service system,
Reports, Bank Mega discloses information on the which includes performance management, online
Base Lending Rate (SBDK). The presentation of this attendance, online recruitment, and e-Learning, is
base lending rate information is a fulfillment of the now further optimized with more advanced features
Bank’s obligation as a commercial bank conducting and multiplatform accessibility.
business activities in a conventional manner, to
report and publish the SBDK in Indonesian Rupiah. To support employee learning and development, the
Bank has optimized the e-Learning platform, which
Organizational Structure and Human can be accessed anytime and anywhere. With a more
Resources dynamic, interactive, and informative approach,
the Bank continues to improve learning modules,
Organizational Structure infrastructure, and the use of technology to ensure
The development of the organization and dynamic the effectiveness of the programs. Throughout 2024,
business changes make the Bank’s organizational various e-Learning modules have been conducted,
structure play an important role in achieving the including Company Regulations, Handling
Bank’s objectives. The continuous improvement Complaints, APU/PPT, IT Security Awareness, Good
of the organizational structure is a crucial step in Corporate Governance, Sustainable Financial Action
facing increasingly tight business competition, both Plan, Basic Credit, as well as new materials such as
in the banking industry and in the financial services Introduction to Risk Management, Personal Data
sector as a whole. In determining the organizational Protection, and Trade Finance. The Bank will continue
structure, Bank Mega continuously conducts studies to develop e-Learning in line with organizational
by considering various factors that can improve needs and industry developments.
effectiveness and efficiency, as well as ensuring the
sustainability of the Bank’s organization. In addition, Bank Mega has consistently built a risk
culture and employee understanding of that culture
In order to improve compliance with laws and by launching campaigns such as the Anti-Fraud
regulations, as well as to demonstrate responsibility Declaration, Operational & Litigation Risk, Code of
in protecting Personal Data, in accordance with Ethics & Code of Conduct, and Know Your Employee
Law No. 27 of 2022 on Personal Data Protection (KYE). The Bank has also institutionalized risk culture
(PDP Law), in 2024, the Bank has established a and governance practices into its internal policies
Personal Data Protection Division to ensure that and Key Performance Indicators. All of these efforts
the implementation of the law is carried out in
accordance with the provisions.
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are made by the Bank to avoid various potential Amidst these global economic conditions, domestic
risks, ensuring that performance and business economic growth is expected to continue, supported
sustainability can proceed optimally. by increased domestic demand, household
consumption, and government spending. According
Number, Types, and Locations of Offices to the Press Releases from the Coordinating Ministry
The network of offices owned by the Bank, in the form for Economic Affairs of the Republic of Indonesia on
of branch offices, is an essential part of the Bank’s November 5, 2024, and January 31, 2025, as well as
operational and intermediation functions, as well in line with statements from the Governor of Bank
as a frontline channel for selling banking products. Indonesia, Mr. Perry Warjiyo, Indonesia’s economic
In 2024, Bank Mega offers a variety of banking growth is projected to increase to 5.2% in 2025, with
products and services through 361 branch offices, 2 inflation expected to be in the range of 2.5% + 1% in
functional offices, and 539 ATM units, with locations 2025.
spread across Indonesia under the coordination of 8
regional offices. Entering 2025, Bank Mega remains optimistic yet
cautious. To face the uncertainties this year, we have
Bank Mega also consistently collaborates with set strategies to achieve the targets outlined in the
various business partners, both with other retail Bank Mega Business Plan 2025, including:
business units under CT Corp and non-group entities, 1. Increasing credit distribution while adhering to
to enhance the Bank’s resilience, competitiveness, prudential banking principles and continuing to
and efficiency. Throughout 2024, Bank Mega has focus on the corporate segment, which is still
partnered with various business entities to provide able to grow positively in uncertain economic
financial product services and a variety of the best conditions.
transaction access options to customers, including 2. Growth of Third-Party Funds (DPK) driven by the
joint financing collaborations, e-commerce, and retail segment.
others, by leveraging the Bank’s network and 3. Growth in the credit card business, which will be
customers as the target market. driven through partnerships with the CT Corpora
ecosystem.
Ownership of The Board of Directors, Board 4. Increasing fee-based income from Treasury and
of Commissioners, and Shareholders in The other businesses.
Bank’s Business Group. 5. Targeting an LDR ratio in line with the Bank’s
The share ownership (direct and indirect) of the policy, around the 70% level.
members of the Board of Commissioners and Board 6. Improving efficiency in other costs with a target
of Directors currently serving is as disclosed in the BOPO ratio around 72%.
Company Profile and Governance Report sections of 7. Information technology transformation to
this Annual Report. support the development of retail and digital
banking businesses, mitigate operational risks,
Important Changes That Occurred in The Bank and enhance operational cost efficiency through
and The Bank’s Business Group process automation.
Throughout 2024, there were no significant changes
that occurred in the Bank or the Bank’s Business
Group.
Business Prospects for 2025
The dynamics, challenges, and uncertainties in 2025
are expected to continue. Globally, key issues include
the potential escalation of the US-China trade war,
ongoing conflicts in the Middle East, the possibility of
renewed inflationary pressures, and the risk of supply
chain disruptions, which could impact developing
countries. Global economic growth is expected to
be limited. According to the IMF projections, global
economic growth will reach 3.2% in 2025. Meanwhile,
the Coordinating Ministry for Economic Affairs
projects that the global economic condition will
grow within the range of 2.7% - 3.3% in 2025.
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Implementation of Bank Governance In 2024, the Bank conducted an assessment of the
Bank Mega is committed to consistently and implementation of Good Corporate Governance
effectively implementing Good Corporate (GCG) using a self-assessment method, involving the
Governance (GCG) in every aspect of its operational Board of Commissioners, the Board of Directors, and
business activities. The implementation of good Executive Officers. The self-assessment conducted
GCG has become a firm commitment to ensuring in the first and second semesters of 2024 received
transparency and accountability in the management a score of 2 (two), or “Good.” This indicates that
of the Bank to the public, providing consistent and the management of Bank Mega has generally
high-quality added value for shareholders and other implemented governance practices effectively. The
stakeholders. OJK (Financial Services Authority) has assessed
the implementation of governance at the Bank for
Throughout 2024, Bank Mega has continued to the first semester of 2024, based on the prudential
maintain its commitment to implementing good meeting held on November 17, 2024, with a score
governance to ensure that business practices and of 2 (Good). As for the second semester, as of the
operations run within the framework of applicable publication of this report, the assessment by OJK is
regulations and best governance practices. The still in process.
Board of Directors, Board of Commissioners, and all
employees of Bank Mega are committed to applying As part of the implementation of GCG, Bank Mega
the best governance practices in running the routinely conducts monitoring and evaluation of
Bank’s business. To this end, we continuously make the risk management practices implemented in
improvements and enhancements to the GCG every the forums of the Board of Directors and the Joint
year. Meetings of the Board of Directors and Board
of Commissioners. The implementation of risk
In implementing GCG, Bank Mega ensures the management is a key focus for the Board of Directors
enforcement of governance principles, namely and the Board of Commissioners, and it is ensured
transparency, accountability, responsibility, to be carried out in accordance with the regulations.
independence, and fairness, at all levels of the In the group-wide scope, Bank Mega is the Main
organization in the Bank’s activities. The Bank’s Entity in the Integrated Governance and Integrated
business activities must always align with the Risk Management Implementation within the Mega
company’s vision, mission, values, and the Bank’s Corpora Financial Conglomerate. To ensure its
strategy, based on prudential principles and the duties and responsibilities as the Main Entity, Bank
regulations of the Financial Services Authority, Bank Mega has established several work units to support
Indonesia, and applicable laws. the implementation of the Mega Corpora Financial
Conglomerate.
Assessment of Committees Under the Board
of Directors
In carrying out the Bank’s management duties and
responsibilities, the Board of Directors is assisted
by nine committees, namely the Risk Management
Committee, the Asset and Liability Committee
(ALCO), the Credit Policy Committee, the Information
Technology Steering Committee, the Human
Resources Committee, the Product Committee,
the Credit Committee, and the Crisis Management
Committee. As part of the Mega Corpora Financial
Conglomerate, the Bank, as the Main Entity to carry
out its duties and responsibilities, has formed the
Integrated Risk Management Committee under the
coordination of the Board of Directors in 2024.
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Throughout 2024, the Board of Directors assessed and appreciation to the Board of Commissioners for
that these committees have performed their the trust, guidance, and input provided throughout
duties and responsibilities well. The participation 2024. We also thank and extend our appreciation to
and attendance of the Board of Directors at the customers, shareholders, regulators, the community,
committee meetings, including the decisions and and all other stakeholders for their support and the
recommendations made during the discussions, good cooperation that has been established.
were also used as a reference in the performance
assessment of the committees under the Board of This good relationship serves as motivation for Bank
Directors. Mega to continue contributing positively through
various innovations that address customer needs.
Changes in The Board of Directors
Throughout 2024, there were no changes in the Lastly, we would like to express our gratitude
composition of the Board of Directors. to all employees of Bank Mega for their
enthusiasm and dedication in realizing the Bank’s
Appreciation and Closing vision, “To Become the Nation’s Pride Bank.”
In this year filled with challenges and dynamics,
Bank Mega has not yet achieved the expected
performance. The current achievements will serve as
a foundation to leap higher in the future. On behalf
of the Board of Directors, we express our gratitude
Jakarta, March 2025
On behalf of the Board of Directors
Kostaman Thayib
President Director
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Management
Report
Board of Directors
Y.B. Hariantono C. Guntur Triyudianto
Information Technology Operations Director
Director
Martin Mulwanto Lay Diza Larentie
Treasury & International Vice President Director
Banking Director
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Kostaman Thayib Madi Darmadi Lazuardi
President Director Credit Director
Indivara Erni Yuni Lastianto
Vice President Director Compliance & Human
Capital Director
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Management
Report
Statements of Accountability of
2024 Annual Report
We, the signatories, hereby stated that all information contained in the 2024 Annual Report of
PT Bank Mega Tbk has been comprehensively presented and that we are fully accountable for the accuracy of
the contents of the Company’s Annual Report.
This statement is made truthfully.
BOARD OF COMMISSIONERS
Chairul Tanjung
President Commissioner
Achjadi Ranuwisastra Lambock V. Nahattands
Independent Commissioner Independent Commissioner
Hizbullah
Independent Commissioner
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BOARD OF DIRECTORS
Kostaman Thayib
President Director
Indivara Erni Lay Diza Larentie
Vice President Director Vice President Director
Yuni Lastianto Madi Darmadi Lazuardi Martin Mulwanto
Compliance & Human Credit Director Treasury & International
Capital Director Banking Director
C. Guntur Triyudianto Y.B. Hariantono
Operations Director Information Technology
Director
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Company
Profile
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03
Company
Profile
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Company
Profile
Corporate
Identity
Company Name Ticker Shareholders
PT BANK MEGA Tbk MEGA PT Mega Corpora (58.02 %)
Public <5% (41.98%)
Date of Establishment Line of Business Total Employee
April 15, 1969 Banking Services 5.701 employees
(as of December 31, 2024)
Legal Basis of Establishment Commercial Bank License
Deed of Establishment PT Bank Karman Decree of the Minister of Finance of the Republic
No. 32 dated April 15, 1969, amended by Deed of Indonesia No. D.15.6.5.48, dated August 14,
No. 47 dated November 26, 1969. 1969.
Foreign Exchange Bank License Foreign Exchange Licence
Senior Deputy Governor of Bank Indonesia Bapepam LK Decree No. 20/STTDWA/PM/2000,
Decree No. 3/1/KEP/DGS/2001, dated August 2, 2000.
dated January 31, 2001.
Authorized Capital Issued and Fully Paid Capital
Rp13,500,000 million, consisting of 27,000 Rp5,870,462 million, consisting of 11,740,923,365
million shares with a nominal value of Rp500 per shares with a nominal value of Rp500 per share.
share.
Branch Network Mobile Banking Application
Regional Offices : 8 Mega Smart Mobile (M-Smile)
Main Branch Offices : 55
Sub-Branch Offices : 312
Functional Offices : 3
Website and Social Media Address
Website : bankmega.com Menara Bank Mega
Facebook : BankMegaID Jl. Kapten Tendean No. 12-14A
Instagram : @bankmegaid South Jakarta 12790
Twitter : @BankMegaID DKI Jakarta, Indonesia
Youtube : Bank Mega Indonesia Mega Call : 08041500010/(+62)29601600
Tiktok : @bankmega Telepon : (+62 - 21)7917 5000
Email : corsec@bankmega.com
Fax. : (+62 - 21) 7918 7100
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Company
at a Glance
The precursor to PT Bank Mega Tbk. was originally After becoming a publicly listed company, Bank
a family-owned company named PT Bank Karman, Mega obtained a license from the Capital Market
founded in 1969 based on the Deed of Establishment Supervisory Agency – Financial Institution (Bapepam-
of PT Bank Karman No. 32 dated April 15, 1969, in LK) to operate as a trustee as of August 2, 2000.
conjunction with the Amendment Deed No. 47 A few months later, the Bank received approval to
dated November 26, 1969, in Surabaya. In 1992, Bank operate as a foreign exchange bank, based on the
Karman relocated its headquarters to Jakarta and Senior Deputy Governor of Bank Indonesia’s Decree
changed its name to PT Mega Bank. No. 3/1/KEP/DGS/2001, dated January 31, 2001.
In 1996, PARA Group, a holding company owned Currently, Bank Mega continues to fulfill its
by national entrepreneur Chairul Tanjung, acquired commitment to providing the best banking services
PT Mega Bank. PARA Group, which consisted of PT based on technology and innovation. One of its key
Para Global Investindo and PT Para Rekan Investama, innovations is M-Smile, a mobile banking application
later rebranded as PT CT Corpora or “CT Corp.” To that enables customers to perform various financial
enhance its image as a trusted financial institution, in transactions without visiting a branch. Additionally,
2000, PT Mega Bank changed its name to PT Bank Mila (Mega Intelligent Assistant), an AI-powered
Mega. chatbot, helps customers and the general public
access information about Bank Mega’s products and
To strengthen its capital structure, in the same year, services. In 2024, Bank Mega launched the Bank Mega
Bank Mega conducted an Initial Public Offering Tap to Pay feature, becoming one of the pioneering
(IPO) and listed its shares on the Indonesia Stock banks to offer this service. This achievement reflects
Exchange (formerly the Jakarta Stock Exchange and the Bank’s unwavering belief and determination to
Surabaya Stock Exchange) under the stock code be the best, in line with its vision: “To Be the Pride of
MEGA, officially becoming PT Bank Mega Tbk. As the Nation.”
a result, a portion of PT Bank Mega Tbk.’s shares
became publicly owned. Currently, Bank Mega’s
majority shareholder is PT Mega Corpora, the holding
company for all financial services businesses under
CT Corp.
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Company
Profile
Chronology of Changes
to the Company Name
Historically, PT Bank Mega Tbk originated from a bank named PT Bank Karman, which was established in
the Republic of Indonesia and located in Surabaya, based on Deed of Establishment No. 32 dated April
15, 1969. Subsequently, a name change occurred in 1992 to PT Mega Bank, coinciding with the relocation
of its headquarters to Jakarta. As part of the transformation process following the acquisition of PT
Mega Bank by Para Group, a logo change was introduced in 1997, followed by a name change in 2000
to PT Bank Mega.
Milestone
1992 2013 2017
Company changed its name in 1992 Bank Mega launched a new design Launch of the Mega Travel Card
to PT Mega Bank and relocated its of its logo and a new motto “For credit card, which offers customers
Head Office to Jakarta. A Better Indonesia.” The new logo guaranteed competitive exchange
is a profound reflection on the rates, higher mileage, flexibility
1996 expectations of Bank Mega to in mileage point exchange and
PT Mega Bank was taken over by start building Indonesia into an lifetime benefits.
the PARA GROUP (PT Para Global unyielding nation with excellence,
Investindo and PT Para Rekan always able to realize prosperity
Investama), a holding company and a better life.
owned by Chairul Tanjung,
an Indonesian entrepreneur. 2014
Afterwards, the PARA GROUP Bank Mega participated in the
changed its name to CT Corpora. launching of the National Non-
Cash/GNNT Movement to support
1997 the Less Cash Society program of
PT Mega Bank underwent a logo the Government of Indonesia. 2017-2018
transformation.
2013-2014
2000-2007
2018
1992-1997 Launch of the Mega Cash Line.
1969 2000
Change of name from PT Mega
Bank to PT Bank Mega was followed
by an initial public offering (IPO)
and the listing of its shares on the
Starting as a family owned business BEJ and BES, as well as a change of
called PT Bank Karman, and domiciled name to PT Bank Mega Tbk.
in Surabaya.
2007
Bank Mega issued subordinated
bonds.
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Finally, after conducting an Initial Public Offering (IPO) to strengthen the Bank’s capital structure and
becoming a public company, PT Bank Mega changed its name to PT Bank Mega Tbk on January 17, 2000.
2021
The Bank launched the Mega
Payment Gateway and participated
in the implementation o BI FAST. 2024
2022
Launch of Cash Withdrawal at Bank
Mega ATMs using QRIS.
2023 • The new Bank Mega
Tap to Pay service: A
New Way of Payment,
2021-2022 a virtual credit card
payment method
2019-2020 using contactless
technology on the
M-Smile app for
2023 Android smartphones
• Introduced QRIS TUNTAS
with NFC technology.
(Transfer, Withdrawal, and
2019 Deposit). • The launch of Mega
Mega Intelligent Assistant (MILA) • Launched QRIS Cross Border Zaver, a digital saving
chatbot was launched. services.
account from Bank
2020 Mega, offers various
The Bank launched M-Smile (Mega conveniences and
Smart Mobile) and participated in benefits, including
the implementation of QRIS.
no minimum balance
requirement and no
administrative fees.
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Company
Profile
The Company
Logo
The Bank Mega logo, launched in 2013, consists of To further reinforce its identity, the yellow color
two components: the logomark and the logotype, represents intelligence and hope, combined with
which form an inseparable unit. This logo represents gray, which signifies sophisticated processes and
Bank Mega’s aspiration to contribute to Indonesia’s systems. Meanwhile, orange reflects enthusiasm and
development, fostering a nation of excellence optimism, showing that every Bank Mega individual
and resilience, always striving for prosperity and approaches situations with a positive perspective
continuous improvement in life. and always strives for the best outcomes.
The logomark, or the recognizable “M” symbol, is The “Bank Mega” logotype and the “M” logomark
well-known among Bank Mega’s stakeholders. It together define Bank Mega’s brand identity,
consists of warm colors symbolizing Bank Mega’s consistently representing the Bank’s presence and
energy and spirit, fresh thinking, and comprehensive commitment to building prosperity and a better life
financial solutions for both customers and employees. within Indonesia’s banking and financial industry.
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Business
Activities
Business activities carried out in 2024
Pursuant to the Deed of Amendment 2024
Already Executed Not Yet Executed
Collecting funds from the public in the form of savings in the form √
of savings accounts, current accounts, time deposits, certificates of
deposit and/or other equivalent forms;
Channeling funds in the form of loans; √
Carrying out activities related to paying systems; √
Transferring funds for own or clients’ interests; √
Placing funds with another bank, borrowing funds from another √
bank, either by letter, telecommunication facilities, or by bearer
draft, check, or other document;
Issuing and/or conducting transactions in promissory notes, bills of √
exchange, shares, bonds, loan securities or any derivatives thereof,
other interests or an obligation of the issuer, State Treasury Papers
and Government Guarantee Papers, Bank Indonesia Certificates
(SBI), in the form specified as commonly traded in the capital
market and money market (securities) for the benefit of the Bank
and/or customers;
Providing a place for storage of goods and securities; √
Conducting foreign currency business activities; √
Carrying out activities related to transferring receivables, factoring, √
credit cards and fiduciary activities;
Conducting other activities with an approval of the Financial √
Services Authority (OJK).
Performing capital investment activities in institutions that perform √
banking, capital market, insurance, pension fund, financing and
other financial services activities on the basis of the provisions of
laws and regulations in the financial services sector or are called
financial services institutions (FSIs) and/or other companies that
support the banking sector by meeting the provisions set by the
OJK;
Conducting temporary capital investment activities outside the √
OJK in order to overcome the consequences of credit failure with
the condition that the investment must be withdrawn;
Acting as pension fund founder and pension fund administrator in √
accordance with the provisions of laws and regulations on pension
funds;
Cooperating with other FSIs and non-FSI in providing financial √
services to customers, and/or
Conducting other banking activities as permitted by prevailing laws √
and regulations.
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Company
Profile
Products
and Services
Bank Mega offers a wide range of banking products, including both savings and loan services, for individual
and institutional customers. These banking products are complemented by various services tailored to meet
customers’ needs.
Deposit Products
Savings Current Accounts Deposits
• Mega Dana • Mega Perdana • Mega Pro • Mega Depo
• Mega Zaver • Mega Ultima • Mega Bisnis • Mega Depo Valas
• Mega Maxi • Mega Valas • Mega Pro Valas • Mega Depo On Call
• Mega Berbagi • TabunganKu • Mega Bisnis Valas
• Mega Rencana • Rekening Dana Nasabah • Giro Rekening Dana Nasabah
Loan Products
Working Capital Loans Investment Loans Consumer Loans
• Checking Account (PRK) • Term Loan • House Loan (KPR)
• Demand Loan (DL) • Mal Outlet Financing • Housing Loan for Renovation (KPPR)
• Fixed Loan • Car Loan (KPM)
• Account Receivable (A/R) Financing • Multipurpose Loan (KMG)
• Factoring Financing • Implant Banking Program
• Developer Line
Indirect Channels
• Mega Oto Join Financing
• Mega Multi Purpose Joint Financing
• Mega Oto Pengalihan Portofolio
• Mega Multi Purpose Pengalihan Portofolio
Trade Finance
Export Products Import Products Guarantee Products
• Domestic Letter of Credit (SKBDN) • Letter of Credit (LC) and Domestic • Bank Guarantee/ Standby LC/Demand
Export Letter of Credit (SKBDN) Import Guarantee
• Domestic Letter of Credit (SKBDN) • Inward Documentary Collection
Collection Basis • Shipping Guarantee
• Outward Documentary Collection • LC/SKBDN UPAS (Usance Payable
• Bank Guarantee At Sight) / UPAU (Usance Payable At
• Negotiation of Export Bills/Bills Usance)
Discounting (LC/SKBDN) • Trust Receipt (LC/SKBDN)
• Forfeiting (LC/SKBDN)
Services
• Mega ATM • Mega Wali Amanat • Mega Intercity Clearing
• Mega Pass • Mega Concentration Account • Mega E-Billing Settlement Bank
• Mega Call • Mega Automatic PIB • Mega Payroll
• Mega Cash • Mega Custody Service • Mega First Priority Banking
• Mega Auto Pay • Mega Security Agent • Mega Virtual Account
• Mega Internet • Mega Transfer • M-Smile
• Mega Internet Bisnis • Mega Clearing • M-Money
• Mega Tax • Mega Inkaso
• Mega SDB (Safe Deposit Box)
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International Transaction demand convenience and diversity. New banking
products and services launched in 2024 are Bank
• Remittance
Mega Tap To Pay and Mega Zaver.
Treasury
• Foreign Exchange Transactions (Spot, Forward & Digital Banking Services
Derivatives)
• Money Market
Bank Mega has launched a mobile banking
• Marketable Securities/Bonds application called M-Smile on April 15, 2020. This
• Structured Product
application makes it easy for the customers to access
the information and services of the bank in one hand.
Wealth Management M-Smile offers various features including digital
• Obligasi account onboarding, mutation information, billing,
• Reksa Dana cardless cash withdrawals, transfers, payments,
• Bancassurance
purchases, top up electronic money, use of QRIS with
MPM, CPM and TTM methods.
Payment by Card
• Mega Infinite Card • Metro Mega Card In addition, customers have the freedom to choose
• Mega Travel Card • Transmart Mega Card the source of funds for transactions. They can use
• Mega Platinum Card (Platinum & Classic)
savings, credit cards or electronic money. Customers
• Mega Gold Card • Mega Affinity IKAL Card
• Mega Classic Card • Mega Corporate Card can also manage their accounts independently, both
savings and credit cards. They can update the latest
promotions with benefits that customers can enjoy
For detailed information on each banking product at any time.
and service, please visit the Bank Mega website
through the following links: Throughout 2024, Bank Mega has been actively
1. https://bankmega.com/id/personal/simpanan- enhancing various banking services to better serve
individual/ its customers. Several developments on the M-Smile
2. https://bankmega.com/id/bisnis/simpanan- platform include Loan on Card, Virtual Credit Card,
bisnis/ SPT Report, Invite Friends – Member Get Member,
QRIS Tap NFC, Tap To Pay Credit Card feature, and
New Product and Services In 2024 the digital savings account opening feature, Mega
Bank Mega continues to innovate in developing new Zaver.
banking products and services throughout 2024
in order to fulfill customer needs that increasingly
In summary, the development of the innovation of digital services in the past five years can be described as
follows:
2020
• Upgrade of M-Smile (Mega Smart Mobile) Application • Cardless Cash Withdrawal via M-Smile
The latest M-Smile application is now available for Credit To make ATM withdrawals easier, Bank Mega provides a
Card customers with more comprehensive features, offering cardless cash withdrawal feature through M-Smile. Customers
greater convenience and a more modern interface. can generate a Cash Withdrawal Code and use it at Bank
Mega ATMs.
• Addition of Billers for Purchase (Data Packages &
Games) and Utility Bill Payments (PDAM) • QR Feature Addition in M-Smile
Bank Mega has added new billers, such as Data Packages, In support of the cashless payment movement, Bank Mega
Games, and Utility Bills, to enhance the range of payment has added QRIS (QR Code Indonesian Standard) capabilities,
options. allowing customers to make transactions at merchants using
various funding sources such as savings, current accounts,
credit cards, or M-Money. The QR menu includes features like
Scan QR, Generate QR, and QR History.
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Company
Profile
2021
• Registration for New Customers via M-Smile with • Addition of Billers for Purchases, Payments & Top-
Video Banking Verification Ups
To enhance customer acquisition, Bank Mega introduces a New billers added include payment options like SBN/MPN,
registration service for prospective customers through the Loans, and Cable TV, and electronic money top-ups.
M-Smile mobile banking app, with verification via Customer
Service Video Banking (CSVB) for prospective customers • Investment Features for Mutual Funds
interested in Bank Mega’s products, so they no longer need Mutual fund services include creating an online SID, purchasing
to register at the branch. mutual funds, and transactions like top-up, redemption, and
switching.
• Enhanced Savings & Credit Card Services
To provide convenience for customers using Savings Accounts • BI FAST Transfer Method
& Credit Cards, Bank Mega has developed a service feature Bank Mega introduced BI FAST transfers with zero fees,
that includes card blocking, scheduled transactions, setting aiming to attract new customers and M-Smile users.
credit card limits, requesting credit card limit increases, and
more. • Updated M-Smile Interface in 2021
The updated interface offers a better user experience for
mobile banking customers.
2022
• Development of the online account opening feature • Bond Investment Channels
To enhance new customer acquisition, Bank Mega has To provide customers with greater convenience in bond
developed an online account opening feature on its Mobile investments, Bank Mega has added a bond investment service
Banking platform, incorporating liveness detection and through M-Smile. Customers can place orders, conduct
biometric verification for customer validation. transactions such as buying and selling, and view their bond
portfolio via the M-Smile Mobile Banking app.
• Cross-Border QRIS Development
Bank Mega introduced cross-border QR payments, enabling • New Billers for Purchases, Payments & Top-Ups
customers to make cashless transactions in countries like New billers include DIGITAL SAMSAT (SIGNAL), Property Tax
Thailand through partnerships with ASPI and Bank Indonesia. (PBB), PDAM, Donations, and Game purchases.
2023
• Digital Credit Card Development • M-Smile Registration with Face Check
To enhance customer convenience in credit card transactions, Registration for M-Smile now includes face verification for
Bank Mega has developed a Digital Credit Card feature, enhanced security and convenience.
allowing customers to conduct e-commerce transactions
without using a physical card. • Loan On Card Service via M-Smile
Credit Card customers can utilize their available credit limit
• Development of QRIS TUNTAS (Transfer, Cash for personal loans directly through M-Smile.
Withdrawal & Deposit)
Bank Mega added QRIS TUNTAS to facilitate fund transfers, • Additional Billers for Payment, Purchases & Top-
withdrawals, and deposits. Ups New billers include Airfare Tickets, Insurance, and
Multifinance Payments.
• Expansion of QRIS Cross-Border to Malaysia &
Singapore
To facilitate customers in making cashless payment
transactions abroad, Bank Mega has developed the QR
CrossBorder feature in collaboration with ASPI and Bank
Indonesia. Previously, Bank Mega customers were already
able to conduct Cross-Border transactions in Thailand.
This year, the service has been expanded to Malaysia and
Singapore.
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2024
• Tap to Pay CC • Virtual Credit Card
To enhance Credit Card transaction services, Bank Mega has To improve credit card acquisition and enhance the customer
developed the Tap to Pay CC feature, enabling customers experience in applying for a credit card, Bank Mega has
to make credit card transactions seamlessly using the NFC developed the Virtual Credit Card feature, enabling customers
feature on their mobile devices and facilitating Tap to Pay to conduct transactions securely and conveniently, both
transactions via M-Smile. online and offline, without the need for a physical card.
• Tabungan Mega Zaver • SPT Report
Tabungan Mega Zaver is Bank Mega’s digital savings product To assist customers in accessing, downloading, and storing
that can be opened via M-Smile. It offers various benefits, proof of tax deductions or payments related to their savings
such as no minimum balance, zero administrative fees, and portfolios at Bank Mega, this feature provides supporting
free interbank transfers via BI-Fast. data for filing Annual Tax Returns.
• Loan on Card • Member Get Member
To enhance Bank Mega Credit Card services in utilizing To drive customer acquisition and offer additional benefits
Credit Card Limits, Bank Mega has introduced the Loan on in the form of MPC Points, Bank Mega has introduced the
Card feature, allowing customers to convert their Credit Card Member Get Member feature, allowing existing customers to
Limits into cash, which can be repaid in instalments. refer prospective new customers through a Referral System.
In line with the innovations mentioned above, Bank Mega recorded a 27% YoY increase in M-Smile app
downloads, reaching 1,108,473 in 2024. This growth also contributed to an increase in M-Smile users, totaling
971,531 as of December 31, 2024, with a 24% YoY growth. Alongside this, Bank Mega reported a 37% YoY
increase in transaction value through the M-Smile app, reaching Rp49,908 billion. This transaction value growth
was supported by a 33% YoY rise in the number of transactions, which reached 11,714,512 in 2024.
M-Smile application Position of M-Smile
Year Total Transactions Transaction Value
download position application user
2024 1,108,473 971,531 11,714,512 49,908
2023 870,300 784,118 8,842,330 36,339
2022 639,465 581,311 5,669,771 20,967
2021 430,385 394,564 3,679,204 10,737
2020 217,190 286,977* 2,064,677 4,893
*The beginning of the launch of M-Smile, user data combines M-Smile and Mega Mobile users
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Company
Profile
Operational
Areas
North Kalimantan
North Sumatra West Kalimantan
East Kalimantan
Riau
Islands
Riau
West Sumatra
Jambi
Bangka
Belitung
South Sumatra
Central Kalimantan
Lampung South Kalimantan
Jakarta
West Java Central Java
Banten
Yogyakarta
East Java
Bali
SUMATERA
West Sumatra 3 West Nusa
Tenggara
South Sumatra 7
North Sumatra 16
Riau Islands 2
Riau 11 KALIMANTAN
Jambi 3
Bangka Belitung 3 West Kalimantan 8 SULAWESI
Lampung 6 South Kalimantan 10
Bengkulu 1 Central Kalimantan 5 West Sulawesi 1
East Kalimantan 13 South Sulawesi 17
North Kalimantan 1 4
JAVA Central Sulawesi
Southeast Sulawesi 1
North Sulawesi 6
Banten 16 BALI
West Java 54 Gorontalo 1
Central Java 28 Bali 7
East Java 47 NUSA TENGGARA
DKI Jakarta 73
DI Yogyakarta 4 West Nusa Tenggara 3
East Nusa Tenggara 2
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Gorontalo
North
Sulawesi
Maluku
West Papua
Central Sulawesi
West Sulawesi
Southeast Sulawesi
Papua
South Sulawesi
East Nusa Tenggara
MALUKU
Maluku 1
North Maluku 2
PAPUA
Papua 4
Total
West Papua 3
363 Branch Offices
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Company
Profile
Vision, Mission,
and Corporate Culture
VISION
The Pride
of the Nation
MISSION
To establish sustainable
relationships with customers
through innovative and
synergistic banking services,
supported by an integrated
ecosystem, professional
human resources, and top
organizational performance to
deliver high added value to all
stakeholder
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CORPORATE VALUES
Dynamic
Open to change, adaptive, and agile.
Entrepreneurship
Creating business opportunities and continuous improvement to achieve
optimal Company performance
Trust
Upholding trust and maintaining professionalism
Ethics
Attitudes and behavior Enforce applicable Norms & Values
Commitment
A strong will and determination to consistently fulfill promises to deliver the
best contributions
Synergy
Collaborating to produce much higher Combined Added Value
Bank Mega launched a mobile banking application entitled
M-Smile on April 15, 2020 which makes things easier for customers
access bank information and services in one hand
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Company
Profile
Organizational
Structure
Taking into account the future business development of the Bank, which requires an ideal Organizational
Structure and the expectation that each organizational line can perform its functions in accordance with the
Company’s objectives, the Bank’s Board of Directors has adjusted the Organizational Structure as stipulated in
Bank Mega’s Board of Directors Decree No. 106/DIRBM/24 dated October 7, 2024, concerning the Organizational
Structure of PT Bank Mega Tbk.
Based on this decision, the latest organizational structure of Bank Mega is as follows:
Vice President Director
Treasury &
Credit
International
Director
Banking Director
Retail
Treasury &
CCPL Marketing Funding & Acquisition
Credit Business Financial
Regional Head & Business Wealth Sales & Alternate
Head Institution
Support Head Head Channel Sales
Head
Head
CCPL Product,
Business Treasury &
Portfolio & Investment & Retail
Corporate Performance Corporate International
Acquisition Bancassurance Acquisition
Funding Head Management & Sales Head Banking Business
Marketing Sales Head Sales Head
Analytics Head Support Head
Head
CCPL Retail, Funding Retail Product Sales Process
Indirect Treasury Sales
Partnership & & Wealth Sales Management & Governance
Channel Head Head
Acquiring Head Academy Head Head Head
Marketing Retail &
Telemarketing Payroll Sales Customer
Communication Commercial
Head Head Segment Head
Head Business Head
Digital
Consumer Corporate
Marketing
Loan Head Syndication Head
Head
Strategic
& Business
Development
Head
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Board of Commissioners
Risk Monitoring Committee
Audit Committee
Remuneration & Nomination Committee
Governance Integration Committee
President Director
Steering Committees: Credit, ALCO,
Human Capital, Risk Management, IT,
Product, Credit Policy
Vice President Director
Information Compliance &
Operations
Technology Human Capital
Director
Director Director
Crime & Fraud
Capital Market
Investigation
Services Head
Head
Operational
Trustee & Account Collection
Procurement Core Banking Risk Compliance & Internal Audit
Agency Services Strategy &
Services Head System Head Management GCG Head Head
Services Head Head Support Head
Head
Property & Customer
Credit Risk Jakarta CCPL Anti Money Financial
Custodian Facility Experience & IT Electronic
Management Collection & Laundering Control
Services Head Services Customer Care Channel Head
Head Remedial Head Head Head
Head Head
IT Market,
Centralized Out Region
Network Infrastructure Liquidity & Human Capital
Credit CCPL Collection
Operations Service & Integrated Risk Management Chief of Staff
Operations & Remedial
Head Operations Management Head
Head Head
Head Head
Centralized National Credit Human Capital
Treasury IT Project CCPL
Transactional Review & Reward,
Operations Management Recovery
Operations Restructure Operations &
Head Head Head
Head Head Services Head
Process
Process &
Management IT & Cyber Risk Corporate
System National Credit
& Internal Management Affairs
Development Appraisal Head
Control Head Head
Head
Head
Special Asset Personal Data
Transformation Corporate
Management Protection
Project Head Legal Head
Head Head
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Company
Profile
Board of Commissioners’
Profile
The composition of Bank Mega’s Board of Commissioners as of December 2024 refers to the Resolution of the
Annual General Meeting of Shareholders (AGMS) on March 1, 2024, which, among other decisions, approved
the resignation of Mr. Yungky Setiawan as Vice President Commissioner.
As of December 31, 2024 As of December 31, 2023
President Commissioner Chairul Tanjung Chairul Tanjung
Vice President Commissioner - Yungky Setiawan
Independent Commissioner Achjadi Ranuwisastra Achjadi Ranuwisastra
Independent Commissioner Lambock V. Nahattands Lambock V. Nahattands
Independent Commissioner Hizbullah Hizbullah
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Chairul Tanjung
President Commissioner
Born in Jakarta in 1962
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Concurrent Positions
Extraordinary GMS Resolutions dated November 15, • President Commissioner of PT CT Corpora.
2017 and effective on June 4, 2018. • President Commissioner of PT Para Rekan Investama.
• President Commissioner of PT Mega Corpora.
• President Commissioner of PT Trans Corpora.
• President Commissioner of PT Trans Airways.
Educational Background • President Commissioner of PT Private Investment
• Dentistry from the University of Indonesia (1987). Indonesia.
• Executive MBA Program at the Educational & • President Commissoner of PT Rekan Investama
Management Development Institute, Jakarta (1993). Indonesia.
• Doctorate Honoris Causa from Airlangga University,
Surabaya (2013).
• Doctorate Honoris Causa from Padjadjaran University,
Bandung (2013). Affiliate Relationship
• Doctorate Honoris Causa from MARA Technology Ultimate shareholders of PT Bank Mega, Tbk
University, Malaysia (2014).
Training
Work Experience • Mega Leaders Conference 2024: “Refocusing On
• Chairman of the National Economic Committee Business Strategy For Sustainable Growth,” Bank
(2010—2014). Mega, January 18-19, 2024, Bandung.
• Coordinating Minister of Economic Affairs, Kabinet • Economic Outlook 2024 - Year of Optimism, CNBC
Indonesia Bersatu II (May—October 2014). Indonesia, February 29, 2024, Ritz-Carlton Hotel,
• President Commissioner of PT Bank Mega, Tbk Pacific Place, Jakarta.
(2018—present). • Seminar on Risk Management Alignment for
Commissioners: Enhancing Oversight Functions
in Risk Management Implementation to Achieve a
Sustainable Banking Industry, PERBANAS & BARa,
October 16-18, 2024, Menara Bank Mega,Jakarta.
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Company
Profile
Achjadi Ranuwisastra
Independent Commissioner
Born in Kebumen in 1944
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Concurrent Positions
• Served as Independent Commissioner of Bank Mega, • Chairman of the Remuneration and Nomination
based on the Resolution of the Annual GMS on March Committee of PT Bank Mega Tbk effective March 1,
24, 2006. 2022.
• As Commissioner since 2004 based on the Resolution • Chairman of the Risk Monitoring Committee PT Bank
of the Annual GMS on February 27, 2004. Mega Tbk effective March 01, 2022.
• Chairman of the Integrated Governance Committee
of PT Bank Mega Tbk effective August 18, 2021
Educational Background
Economics, Business Major, Padjadjaran University,
Bandung 1968. Affiliate Relationship
Has no affiliation with members of the Board of Directors,
other members of the Board of Commissioners, or with
the controlling shareholder and ultimate control.
Work Experience
• Served as Executive Officer in Bank Ekspor Impor
Indonesia/Bank Exim in 1969, then held several
positions such as Branch Head accross Indonesia to Training
Head of Bureau. • Mega Leaders Conference 2024: “Refocusing On
• Director Bank Ekspor Impor Indonesia/Bank Exim Business Strategy For Sustainable Growth,” Bank
(1992—1997). Mega, January 18-19, 2024, Bandung.
• Vice President Commissioner PT Bank Danamon • Socialization of the Implementation of the AML-
Indonesia Tbk (1997—1998). CFT & PPPSPM Program within the Mega Corpora
• Commissioner PT Bank Mega Tbk (1997— 1998). Environment, Allo Bank, September 12, 2024, 3rd
• President Director PT Bank Mega Tbk (1998— 2004). Floor Auditorium, Menara Bank Mega, Jakarta.
• Commissioner PT Bank Mega Tbk (2004— 2006). • Risk Management Alignment for Commissioners:
• Independent Commissioner PT Bank Mega Tbk Enhancing Oversight Functions in Risk Management
(2006—Present). Implementation to Achieve a Sustainable Banking
• PT Bank Mega Tbk Audit Committee (2006- 2013 and Industry, PERBANAS & BARa, October 16-18, 2024,
2015-2022) Menara Bank Mega, Jakarta.
• PT Bank Mega Tbk Remuneration Committee (2008-
2015)
• PT Bank Mega Tbk Risk Monitoring Committee (2013-
2018)
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Lambock V. Nahattands
Independent Commissioner
Born in Tarutung in 1952
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Concurrent Positions
The Resolution of the Annual GMS on May 7, 2015, and • Member of the Remuneration and Nomination
effective on December 18, 2015. Committee of PT Bank Mega Tbk.
• Special Staff of the Chairman of the National
Economic Body responsible for Law and Legislation.
Educational Background
• Bachelor of Law from Universitas Indonesia (1978).
• Master of Law from Tarumanegara University (2004). Affiliate Relationship
Has no affiliation with members of the Board of Directors,
other members of the Board of Commissioners, or with
the ultimate shareholders.
Work Experience
• Ministry of State Secretariat of the Republic of
Indonesia (1979).
• Acting Head of the Legal and Legislative Bureau of Training
the Cabinet Secretariat, then became Head of the • Mega Leaders Conference 2024: “Refocusing On
Legal and Legislative Bureau. Subsequently, he held Business Strategy For Sustainable Growth,” Bank
several positions as Head of the Legal and Legislation Mega, January 18-19, 2024, Bandung.
Bureau. • Socialization of the Implementation of the AML-
• Deputy Cabinet Secretary for Law and Legislation, CFT & PPPSPM Program within the Mega Corpora
Deputy Cabinet Secretary, Secretary to the Ministry Environment, Allo Bank, September 12, 2024, , Menara
of State Secretariat, Special Staff to the Minister of Bank Mega, Jakarta.
State Secretary, Special Staff to the President’s Chief • Risk Management Alignment for Commissioners:
of Staff, Special Staff to the Coordinating Minister for Enhancing Oversight Functions in Risk Management
Political, Legal and Security Affairs, Special Staff to Implementation to Achieve a Sustainable Banking
the Coordinating Minister for Maritime Affairs and Industry, PERBANAS & BARa, October 16-18, 2024,
Investment. Menara Bank Mega, Jakarta.
• Received awards from the state of Wira Karya, the
Main Service Honor Star, and the Mahaputra Honor
Star.
• Independent Commissioner of PT Bank Mega, Tbk
(2015—present).
• Head of Remuneration & Nomination Commitee PT
Bank Mega Tbk (2015-2018)
• Audit Commitee Chairman PT Bank Mega Tbk (2022)
• Special Staff to the Coordinating Minister for Legal
and Legislative Affairs at the Coordinating Ministry
for Maritime and Investment Affairs of the Republic
of Indonesia (2014-2024).
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Company
Profile
Hizbullah
Independent Commissioner
Born in Padang in 1962
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Concurrent Positions
The Resolution of the Annual GMS on February 24, 2023, Chairman of the Audit Committee of PT Bank Mega Tbk,
and effective on July 31, 2023. effective September 01, 2023.
Educational Background Affiliate Relationship
• Bachelor of Economics from Andalas University, West Has no affiliation with members of the Board of Directors,
Sumatra (1986). other members of the Board of Commissioners, or with
• Masters in Economics from the University of Indonesia the ultimate shareholders.
(2004).
Training
Work Experience • Mega Leaders Conference 2024: “Refocusing On
• Joined Bank Indonesia in 1992 as a staff member of Business Strategy For Sustainable Growth,” Bank
the UPBD Audit Office. Subsequently held several Mega, January 18-19, 2024, Bandung.
key positions at Bank Indonesia, lastly as Middle Bank • Socialization of the Implementation of the AML-
Supervisor until 2012. CFT & PPPSPM Program within the Mega Corpora
• Deputy Director of Bank Supervision 1, Central Java Environment, Allo Bank, September 12, 2024, Menara
and DIY Regional Offices, Financial Services Authority Bank Mega, Jakarta.
(2012-2014). • Risk Management Alignment for Commissioners:
• Deputy Director of Bank Supervision 2-1, Bank Enhancing Oversight Functions in Risk Management
Supervision Department 2, Financial Services Implementation to Achieve a Sustainable Banking
Authority (2014). Industry, PERBANAS & BARa, October 16-18, 2024,
• Director of Financial Services Institution (LJK) Menara Bank Mega, Jakarta.
Supervision, Regional Office 3 Central Java and DIY,
Financial Services Authority (2014-2016).
• Head of Regional OJK, Regional Office 3 Central Java
and DIY, Financial Services Authority (2016-2017).
• Director of LJK Supervision, Regional Office 8 Bali
and Nusa Tenggara, Financial Services Authority
(2017-2018).
• Head of Banking Supervision Department 1, Financial
Services Authority (2018-2022) Independent
Commissioner of PT. Bank Mega Tbk (2023-present).
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Board of Directors’
Profile
The composition of Bank Mega’s Board of Directors as per December 2024 refers to the Resolution of the
Annual General Meeting of Shareholders (AGMS) on March 1, 2024, with the following decisions:
As of December 31, 2024 As of December 31, 2023
President Director Kostaman Thayib Kostaman Thayib
Vice President Director Lay Diza Larentie Lay Diza Larentie
Vice President Director Indivara Erni Indivara Erni
Credit Director Madi D. Lazuardi Madi D. Lazuardi
Treasury and International Banking Director Martin Mulwanto Martin Mulwanto
Compliance & Human Capital Director Yuni Lastianto Yuni Lastianto
Operations Director C. Guntur Triyudianto C. Guntur Triyudianto
Information Technology Director YB Hariantono YB Hariantono
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Company
Profile
Kostaman Thayib
President Director
Born in Palembang in 1962
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Affiliate Relationship • 2024 Prudential International
The Resolution of Annual GMS on April 17, Has no affiliation with other members Insurance Conference (PIIC),
2013 and effective on July 16, 2013. of the Board of Directors, Board of Prudential, July 16-20, 2024, Fairmont
Commissioners’ members, or with the The Queen Elizabeth Hotel, Montreal,
controlling and ultimate shareholders. Canada.
Educational Background • Visa Executive Program at the Olympic
• Bachelor’s degree in electrical
Games Paris 2024, VISA, July 25-29,
engineering from Trisakti University Training 2024, Paris.
(1987). • Mega Leaders Conference 2024:
• Launching of the Digital Resilience
• Master of Business Administration “Refocusing On Business Strategy
Handbook, OJK, August 20, 2024,
(MBA) in finance & marketing and For Sustainable Growth,” Bank Mega,
Four Seasons Hotel Jakarta.
Master of Science (MS) in technology January 18-19, 2024, Bandung.
• Central Banking Services Festival
management from Portland State • 2024 Annual Coordination Meeting:
2024: Embracing Innovation for the
University, Oregon USA (1991). The Role of Preventing and Combating
Future of Central Banking Services,
Money Laundering, Terrorist Financing,
Bank Indonesia, August 28, 2024, The
and PPSPM in Anticipating Indonesia
Work Experience St. Regis Hotel, Jakarta.
Gold 2025, PPATK, January 30, 2024,
• Operations Manager at PT Program • Socialization of the Implementation of
Intercontinental Hotel, Jakarta.
Pendidikan Teknologi Komputer and AML-CFT & PPPSPM Program within
• 2024 Annual Financial Services
then worked as an engineer in various the Mega Corpora Environment, Allo
Industry Meeting: A Strong and Stable
software companies in Indonesia Bank, September 12, 2024, 3rd Floor
Financial Services Sector to Support
(1987—1989). Auditorium, Menara Bank Mega,
Sustainable Economic Growth, OJK,
• Deputy Head of Consumer Banking Jakarta.
February 20, 2024, The St. Regis Hotel,
Division at Bank BCA (1992—2002). • Anti-Fraud Declaration Commitment
Jakarta.
• SVP and Group Head Consumer #ZeroTolerance, Bank Mega, October
• Visa Asia Pacific Senior Client Council
Liabilities and Electronic Banking at 18, 2024, Menara Bank Mega, Jakarta.
(SCC) - Innovating For The Future:
Bank Mandiri (2002—2004). President • Cyber Risk and Data Privacy Awareness
Balancing Growth, Technological
Commissioner of PT AXA Mandiri Workshop for Top-Level Management
Evolution, and Shifting Consumer
Financial Services-Indonesia (2003). of Bank Mega, Bank Mega, October 23,
Expectations in A Rapidly Changing
• Director of Retail Banking PT Bank 2024, Menara Bank Mega, Jakarta.
World, VISA, February 27-29, 2024,
Mega Tbk (2004—2012). • 2024 Annual Sharia Banking
Hong Kong.
• Director of Business Development Meeting: Accelerating Sharia Banking
• Risk Management Alignment
PT Bank Mega Tbk (2012—2013). Development for the Nation, OJK,
Seminar for Directors: Enhancing the
• President Director of PT Bank Mega October 25, 2024, The Hermes Palace
Effectiveness of Risk Management
Tbk (2013—present). Hotel, Banda Aceh.
Implementation to Achieve a
• Discussion on the Three Million Houses
Sustainable Banking Industry, BARa,
Concurrent Positions Program with the Minister of Housing
March 7-8, 2024, Ballroom Wisma
Have no concurrent positions. and Settlement, October 28, 2024, the
Mandiri I, Central Jakarta.
Ministry of Public Works and Housing,
• Economic Outlook 2024 Seminar:
Jakarta.
Sustaining Economic Growth Through
• CEO Networking 2024: Navigating
the Transition to Renewable Energy
Global Market Forces and Technological
and Upgrading of MSMEs, PERBANAS,
Innovation for Sustainable Business,
March 22, 2024, Hotel Indonesia
Indonesia Capital Market, November
Kempinski.
26, 2024, Raffles Hotel, Jakarta.
• Executive Banking Forum: Infobank
• 2024 Bank Indonesia Annual Meeting:
Executive Lunch 2024 (Sharing Session
Synergy to Strengthen Stability and
with Mr. Ignasius Jonan, Minister of
Transform National Economy, Bank
Energy and Mineral Resources 2016-
Indonesia, November 29, 2024, Grha
2019), Infobank, May 2, 2024, Fairmont
Bhasvara Icchana - Bank Indonesia
Hotel, Jakarta.
Office Complex, Jakarta.
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Lay Diza Larentie
Vice President Director
Born in Jakarta in 1967
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment • SVP Head of Network at HSBC Ltd • Mega Leaders Conference 2024:
• Serves as Vice President Director of (2011—2014). “Refocusing On Business Strategy
Bank Mega, (coordinating Consumer • Acting Head of Retail Banking and For Sustainable Growth,” Bank Mega,
Banking & Credit) based on the Wealth Management at HSBC Ltd January 18-19, 2024, Bandung.
Resolution of the Annual GMS on (2014—2015). • Economic Outlook 2024 - Year of
February 24, 2023, and effective on • Funding Director at PT Bank Mega Optimism, CNBC Indonesia, February
June 12, 2023. Tbk (2015—2016). 29, 2024, Ritz-Carlton Hotel, Pacific
• Serves as director of Bank Mega • Funding & Network Director at Place, Jakarta.
based on the Resolution of the Annual PT Bank Mega Tbk (2016—2017). • Risk Management Alignment
GMS on May 7, 2015, and effective on • Funding & Sales Distribution Director Seminar for Directors: Enhancing the
December 30, 2015, with the following at PT Bank Mega Tbk (2017—2018). Effectiveness of Risk Management
career history: • Consumer Banking Director at Implementation to Achieve a
a. Funding Director (2015 - 2016). PT Bank Mega Tbk (2018—2023). Sustainable Banking Industry, BARa,
b. Funding & Network Director (2016 • Vice President Director of PT Bank September 4-5, 2024, Asmat Room,
- 2017). Mega Tbk (2023—present). Mandiri Club, Jakarta.
c. Funding & Sales Distribution • Socialization of the Implementation
Director (2017 -2018). of the AML-CFT & PPPSPM Program
Concurrent Positions
d. Consumer Banking Direcotr(2018 - within the Mega Corpora Environment,
Have no concurrent positions.
2023). Allo Bank, September 12, 2024, Menara
Bank Mega, Jakarta.
Affiliate Relationship • Anti-Fraud Declaration Commitment
Educational Background Has no affiliation with other members #ZeroTolerance, Bank Mega, October
Bachelor of Business Law from University of the Board of Directors, Board of 18, 2024, Menara Bank Mega, Jakarta.
of Indonesia (1990). Commissioners’ members, and the • Cyber Risk and Data Privacy Awareness
controlling and ultimate shareholders. Workshop for Top-Level Management
Work Experience of Bank Mega, Bank Mega, October 23,
• Management Development Program Training 2024, Menara Bank Mega, Jakarta.
at PT Bank Lippo Tbk (since 1990).
• Held various positions at PT Bank
Lippo Tbk, Citibank, HSBC, and
Barclays Bank (2010).
• General Manager Distribution and
Personal Banking at Standard
Chartered Bank (2010—2011).
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Company
Profile
Indivara Erni
Vice President Director
Born in Bekasi in 1967
Citizenship Domicile
Indonesian Bekasi
Legal Basis of Appointment Concurrent Positions • Risk Management Alignment
• Serves as Vice President Director Have no concurrent positions. Seminar for Directors: Enhancing the
of Bank Mega (coordinating Risk Effectiveness of Risk Management
Management, Compliance & Human Implementation to Achieve a
Affiliate Relationship Sustainable Banking Industry, BARa,
Capital, and Operations & IT) based
Has no affiliation with other members
on the Resolution of the Annual GMS September 4-5, 2024, Asmat Room,
of the Board of Directors, Board of
on February 24, 2023 and effective Mandiri Club, Jakarta.
Commissioners’ members, or with the
June 12, 2023.
controlling and ultimate shareholders.
• Serves as Risk Director of Bank Mega, • Socialization of the Implementation of
based on the resolution of Annual GMS AML-CFT & PPPSPM Program within
on March 27, 2014, and effective on Training the Mega Corpora Environment, Allo
September 22, 2014. • Training and Socialization of Minister Bank, September 12, 2024, Auditorium,
of Finance Regulation No. 122 of 2023 Menara Bank Mega, Jakarta.
on Auction Implementation Guidelines, • Anti-Fraud Declaration Commitment
Educational Background Bank Mega, January 11, 2024, Bank #ZeroTolerance, Bank Mega, October
Bachelor of Economics with Cum Laude
Mega Tower, Jakarta. 18, 2024, Menara Bank Mega, Jakarta.
honors from the University of Padjadjaran
• Mega Leaders Conference 2024: • Cyber Risk and Data Privacy Awareness
(1991).
“Refocusing On Business Strategy Workshop for Top-Level Management
For Sustainable Growth,” Bank Mega, of Bank Mega, Bank Mega, October 23,
Work Experience January 18-19, 2024, Bandung. 2024, Menara Bank Mega, Jakarta.
• Best graduate of Management • Economic Outlook 2024 - Year of • Socialization of the Draft Regulation
Development Program at Bank Optimism, CNBC Indonesia, February of the Financial Services Authority
Universal and served at various 29, 2024, Ritz-Carlton Hotel, Pacific (RPOJK) on Financial Conglomerates
positions (1991—2000). Place, Jakarta. and Parent Company of Financial
• Her last position after the merger of • Focus Group Discussion (FGD) by Conglomerates, OJK, December 2,
Bank Universal into Bank Permata was the Ministry of Home Affairs and 2024, Menara Radius Prawiro, Bank
as Head of Product Manager Division OJK on Minimum Core Capital (MIM) Indonesia Office Complex, Central
(until 2003). Compliance for Regional Development Jakarta.
• Head of Supply Chain Banking Division Banks (BPD): Strengthening and
PT Bank Mega Tbk (2003—2006). Consolidating BPDs, OJK, March 4,
• Head of Indirect Retail Financing 2024, Borobudur Hotel, Jakarta.
Division PT Bank Mega Tbk (2006— • Meeting on the Implementation of
2012). Financial Conglomerate Governance
• Regional Manager Jakarta PT Bank at Mega Corpora, OJK (Department of
Mega Tbk (2012—2013). Financial Conglomerate Supervision),
• Head of Retail & Commercial Business June 5, 2024, OJK Office (Menara
Group PT Bank Mega Tbk (2013— Radius Prawiro), Jakarta.
2014). • Prospera on Climate Risk Management
• Risk Director PT Bank Mega Tbk Policies for Indonesian Banks - Kick-
(2014— 2023). Off Ceremony of Cooperation with
• Vice President Director of PT Bank OJK, June 28, 2024, Raffles Hotel,
Mega Tbk, coordinating the areas Jakarta.
of Risk Management, Compliance
& Human Capital, Operations & IT
(2023-present).
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Yuni Lastianto
Compliance and Human Capital Director
Born in Jember in 1959
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Training • Socialization of the AML-CFT & PPPSPM
The Resolution of Annual GMS on March • Mega Leaders Conference 2024 Program Implementation within Mega
29, 2012, and effective on August 29, 2012, “Refocusing On Business Strategy Corpora, Allo Bank, September 12,
with previous positions as: For Sustainable Growth”, Bank Mega, 2024, Auditorium, Menara Bank Mega,
• Compliance & Human Capital Director January 18-19, 2024, Bandung. Jakarta.
(2012-2013) • Annual Coordination Meeting 2024: • Green Financial Crime International
• Compliance & Good Corporate The Role of Preventing and Combating Seminar: Optimizing Collaboration
Governance Director (2013-2016) Money Laundering, Terrorism Financing, in Mitigating and Eradicating Green
• Compliance & Human Capital Director and Proliferation of Financing for Financial Crime in Indonesia Towards
(2016 – present) Weapons of Mass Destruction in Golden Indonesia 2045, Universitas
Anticipation of Golden Indonesia 2025, Andalas & PPATK, September 24, 2024,
PPATK, January 30, 2024, Online. Online.
Educational Background
• Webinar on Economic and Financial • Declaration of Anti-Fraud Commitment
Bachelor of Economics from Gadjah Mada
Outlook for 2024, OJK Institute, #ZeroTolerance, Bank Mega, October
University (1983).
February 22, 2024, Online. 18, 2024, Auditorium, Menara Bank
• Risk Management Alignment Mega, Jakarta.
Work Experience Seminar for Directors: Enhancing the • Cyber Risk and Data Privacy Awareness
• Bank Auditor Office staff at Bank Effectiveness of Risk Management Workshop for Top-Level Management
Indonesia (1983—1989). Implementation to Achieve a of Bank Mega, Bank Mega, October 23,
• Head of Credit Audit Division at Bank Sustainable Banking Industry, BARa, 2024, Menara Bank Mega, Jakarta.
Universal (1990—1998). March 7-8, 2024, Ballroom Wisma • Road to the 3rd Indonesia Data Privacy
• Head of Internal Audit Unit Bank Mandiri I, Central Jakarta. and Protection Symposium 2025:
Mega, Corporate Governance & • Data Protection Seminar: Legal & Exchange Sessions & CISO Briefing,
Compliance Division Head, and Credit Information System, Indonesia Stock PT. Xynexis International & KOMINFO,
Administration Division Head (1999— Exchange, June 3, 2024, Indonesia November 6, 2024, Indigo Hotel,
2012). Stock Exchange Building, Jakarta. Bandung.
• Compliance & Human Capital Director • Pre-convention on the Draft of the • Socialization of Banking Regulations
of PT Bank Mega Tbk (2012—2013). Indonesian National Work Competency (related to Upcoming RPOJK for
• Compliance Director & Good Standards (RSKKNI) for Banking Risk Commercial Banks: RPOJK on
Corporate Governance of PT Bank Management, OJK, June 4, 2024, Swiss- Expansion of Banking Business
Mega Tbk (2013 - 2016). Belhotel, Cirebon. Activities, RPOJK on Financial Reporting
• Compliance & Human Capital Director • National Discussion on PPATK’s Role: 22 Integrity, RPOJK Amendments to
of PT Bank Mega Tbk (2016—present). Years of National AML/CFT and Funding POJK No. 42/POJK.03/2015, and
for the Proliferation of Weapons of RPOJK Amendments to POJK No. 50/
Concurrent Positions Mass Destruction in Indonesia, PPATK, POJK.03/2017), OJK, November 7,
Have no concurrent positions. June 6, 2024, PPATK Building, Jakarta. 2024, Online.
• Kick-Off of AKUBISA and Dissemination • National Seminar: Combating Online
of UMKM Financing Business Model Gambling and Emerging Crimes in
Affiliate Relationship Study, Bank Indonesia, June 24, 2024, the Digital Economy Era 5.0, PPATK,
Has no affiliation with other members Bank Indonesia Building, Jakarta. November 19, 2024, Four Seasons
of the Board of Directors, Board of • National Convention on the Draft of Hotel, Jakarta.
Commissioners’ members, and controlling Indonesian National Work Competency • Live Talkshow on the 3rd Literacy Class
and ultimate shareholders. Standards (RSKKNI) for Banking Risk with the theme “Asset Forfeiture Bill:
Management, OJK, July 8, 2024, Hotel Why Must It Be Enacted?”, PPATK,
DoubleTree, Surabaya. November 20, 2024, Online.
• Launch and Explanation of the • Socialization of the Draft of Financial
Implementation of FIR on ML/TF for Services Authority Regulation
the year 2024, PPATK, August 20, 2024, (RPOJK) on Financial Conglomerates
PPATK Building, Jakarta. and Financial Conglomerate Holding
• FGD on e-Certificate Implementation, Companies, OJK, December 2, 2024,
PERBANAS, August 27, 2024, Ayana Online.
Hotel, Jakarta. • Focus Group Discussion on the
• Socialization of Commitments and Implementation of Internal Control
Follow-Up on the National Discussion in the Financial Reporting Process of
on June 6, 2024, PPATK and FKDKP, Banks, OJK, December 18, 2024, Online.
September 6, 2024, Online.
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Company
Profile
Madi Darmadi Lazuardi
Credit Director
Born in Jakarta 1966
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Concurrent Positions • Socialization of AML-CFT & PPPSPM
The Resolution of Annual GMS on April 17, Have no concurrent positions. . Program Implementation within Mega
2013 and effective on July 16, 2013. Corpora, Allo Bank, September 12,
2024, Menara Bank Mega, Jakarta.
Affiliate Relationship • Anti-Fraud Declaration Commitment
Educational Background Has no affiliation with other members
#ZeroTolerance, Bank Mega, October
• Bachelor’s degree in Business of the Board of Directors, Board of
18, 2024, Auditorium, Menara Bank
Administration from Atmajaya Catholic Commissioners’ members, or with the
Mega, Jakarta.
University (1989). controlling and ultimate shareholders.
• Cyber Risk and Data Privacy Awareness
• Master of Management majoring in
Workshop for Top-Level Management
International Finance from Gadjah
Training of Bank Mega, Bank Mega, October 23,
Mada University (1998).
• Mega Leaders Conference 2024: 2024, Menara Bank Mega, Jakarta.
“Refocusing On Business Strategy
Work Experience For Sustainable Growth”, Bank Mega,
• Started his banking career at Bank January 18–19, 2024, Bandung.
Danamon and served at several • Economic Outlook 2024 - Year of
positions, such as Corporate Banking, Optimism, CNBC Indonesia, February
Commercial Banking, Corporate Affairs 29, 2024, Hotel Ritz-Carlton Pacific
, and lastly as Senior Vice President of Place, Jakarta.
Special Asset Management & Human • Risk Management Alignment
Resource (1989—2007). Seminar for Directors: Enhancing the
• Country Head of Business Banking in Effectiveness of Risk Management
ABN Amro Bank NV (2007). Implementation to Achieve a
• Managing Director Bank UOB Sustainable Banking Industry, BARa,
Indonesia (2007—2011). September 4–5, 2024, Mandiri Club,
• President Director/CEO Bank QNB Jakarta.
Indonesia (2011—2012).
• Credit Director of PT Bank Mega Tbk
(2013—present).
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Martin Mulwanto
Treasury and International Banking Director
Born in Manila in 1968
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Concurrent Positions • Gathering event of the Governor of
The resolution of Annual GMS on March Have no concurrent positions. Bank Indonesia and the Indonesian
27, 2014, and effective on September 22, Money Market and Foreign Exchange
2014. Market Association (APUVINDO):
Affiliate Relationship Bank Indonesia, May 8, 2024, Bank
Has no affiliation with other members
Indonesia, Jakarta.
Educational Background of the Board of Directors, Board of
• Online PPL WPPE: In-depth Discussion
Bachelor of Science from De La Salle Commissioners’ members, or with the
of Futures in the Indonesian Capital
University (1991). controlling and ultimate shareholders.
Market, TICMIEDU, August 14–25,
2024, Online.
Work Experience Training • 2024 J.P. Morgan Investment Forum:
• Started his career as a Management • Mega Leaders Conference 2024: Road to Indonesia’s Golden 2045
Trainee at Deutsche Bank and then “Refocusing On Business Strategy Vision, J.P. Morgan, St. Regis, Jakarta.
served as a Treasury Dealer (1992— For Sustainable Growth”, Bank Mega, • Socialization of AML-CFT & PPPSPM
1996). January 18–19, 2024, Bandung. Program Implementation within Mega
• Director Head of Corporate Sales and • Economic Outlook 2024 - Year of Corpora, Allo Bank, September 12,
Structuring FICC at Citibank Jakarta Optimism, CNBC Indonesia, February 2024, Auditorium, Menara Bank Mega,
(1996— 2007). 29, 2024, Hotel Ritz-Carlton Pacific Jakarta.
• Director Foreign Exchange Distribution Place, Jakarta. • Cyber Risk and Data Privacy Awareness
- APAC Investment Bank at UBS AG • Risk Management Alignment Workshop for Top-Level Management
Singapore (2007—2008). Seminar for Directors: Enhancing the of Bank Mega, Bank Mega, October 23,
• Executive Director, Fixed Income Effectiveness of Risk Management 2024, Menara Bank Mega, Jakarta.
Currency and Commodity Asia at Implementation to Achieve a
Morgan Stanley Singapore (2008— Sustainable Banking Industry, BARa,
2009). March 7–8, 2024, Ballroom, Wisma
• Executive Board Director, Head of Mandiri I, Central Jakarta.
Global Markets at PT Bank ANZ
Indonesia (2009— 2014).
• Treasury & International Banking
Director at PT Bank Mega Tbk (2014—
present).
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Company
Profile
C. Guntur Triyudianto
Operations Director
Born in Surakarta in 1966
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment • Digital Banking and Financial Inclusion • Sharing Session: Draft of Government
• Serves as Operations Director based Group Head at Bank Mandiri (2017— Regulation on the Implementation of
on the resolution of the Annual GMS 2018). Law No. 27 of 2022 on Personal Data
on February 24, 2023. • Operations Director of PT Bank Mega Protection (RPP PDP), Communication
• Serves as Operations and Information Tbk (2018—2019). Forum of Banking Operational
Technology Director based on the • Operations & Information Technology Directors (FKDOP), May 16, 2024,
resolution of Annual GMS on February Director of PT Bank Mega Tbk (2019— Hotel Santika Premiere Slipi, Jakarta.
28, 2018, and effective on September 2023). • Socialization of Payments to PJP/PIP
12, 2018. • Operations Director of PT Bank Mega Industries: Enhancing Fraud Detection
Tbk (2023—present). Systems to Strengthen Cybersecurity
Resilience in the Payment System
Educational Background Industry, Bank Indonesia, August 26,
Bachelor’s Degree in Geology Engineering Concurrent Positions
2024, Hotel Bidakara, Jakarta.
from Gadjah Mada University (1992). Have no concurrent positions.
• Socialization of AML-CFT & PPPSPM
Program Implementation within Mega
Work Experience Affiliate Relationship Corpora, Allo Bank, September 12,
• Started his career as Development Has no affiliation with other members 2024, Menara Bank Mega, Jakarta.
Program Officer at Bank Bali, and of the Board of Directors, Board of • Declaration for Anti-Fraud
continued with various positions Commissioners’ members, or with the Commitment #ZeroTolerance, Bank
as Card Production Unit Head, controlling and ultimate shareholders. Mega, October 18, 2024, Auditorium,
Authorization Unit Head, Card Business Menara Bank Mega, Jakarta.
Manager, Portfolio Department Head Training • Cyber Risk and Data Privacy
Credit Card, AVP Electronic Channel • Mega Leaders Conference 2024: Awareness Workshop for Top-Level
Department Head, VP Business “Refocusing On Business Strategy Management, Bank Mega, October 23,
Development Electronic Banking at For Sustainable Growth”, Bank Mega, 2024, Menara Bank Mega, Jakarta.
Bank Bali (1993—2002). January 18–19, 2024, Bandung.
• Head of Account Services at Bank • Seminar on Risk Management
Permata (2005—2010). Alignment for Directors: Enhancing
• Retail Technology and Operations the Effectiveness of Risk Management
Head at Bank UOB Indonesia (2010— Implementation to Achieve a
2011). Sustainable Banking Industry, BARa,
• Operations Director at WOM Finance March 7–8, 2024, Ballroom, Wisma
(2011—2015). Mandiri I, Jakarta.
• IT Application Development Group
Head at Bank Mandiri (2016—2017).
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YB Hariantono
Information Technology Director
Born in Malang in 1966
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Training • Sovereign AI: “Empowering Indonesia’s
Serves as Information Technology • Mega Leaders Conference 2024: Future” (Launching of Cloudeka GPU
Director based on the Resolution of the “Refocusing On Business Strategy Lintasarta), Kominfo, August 21, 2024,
Annual GMS on February 24, 2023 and For Sustainable Growth”, Bank Mega, Hotel Indonesia Kempinski, Jakarta.
effective on March 27, 2023. January 18–19, 2024, Bandung. • The Big Idea Forum: “The Age of
• Economic Outlook 2024 - Year of AI: Should We Be Afraid?”, CNN
Optimism, CNBC Indonesia, February Indonesia, August 30, 2024, Studio 2,
Educational Background
29, 2024, Hotel Ritz-Carlton Pacific CNN Indonesia, TransMedia Building,
Bachelor of Electrical Engineering,
Place, Jakarta. Jakarta.
Institute of Technology Sepuluh
• Tech & Telco Summit 2024: “AI Meets • Focus Group Discussion: “The
Nopember (1990).
Telco: Reimagining Business in Digital Necessity of Optimized IT Strategies,
Landscape”, CNBC Indonesia, March 5, Cutting-edge Security Measures:
Work Experience 2024, Menara Bank Mega, Jakarta. Innovation, Challenges, and Future
• Started his banking career at Bank Bali • Women Leadership Forum, iCIO Direction”, iCIO Community,
in 1991 as Junior System Programmer Community, March 6, 2024, Habitate September 11, 2024, Hotel Fairmont,
and served in various positions until Jakarta. Jakarta.
2002 as Vice President Group Head IT. • Seminar on Risk Management • Socialization of AML-CFT & PPPSPM
• Joined Bank Permata in 2003 as IT Alignment for Directors: Enhancing Program Implementation within Mega
Integration Coordinator - 5 Banks Risk Management Effectiveness to Corpora, Allo Bank, September 12,
Merger Integration Team and served Build a Sustainable Banking Industry, 2024, Auditorium, Menara Bank Mega,
in various management positions with BARa, March 7–8, 2024, Ballroom, Jakarta.
his last position as Executive Vice Wisma Mandiri I, Jakarta. • Commitment Declaration for Anti-
President Network Head in 2010. • Google Cloud Leaders Exchange: Fraud #ZeroTolerance, Bank Mega,
• Executive Vice President Information “Soaring High with AI Transformation October 18, 2024, Auditorium, Menara
Technology Head at BII - Maybank through Cloud”, Google Cloud, March Bank Mega, Jakarta.
(2010- 2014). 19, 2024, The Langham, Jakarta. • Cyber Risk and Data Privacy
• Operations & Information Technology • iCIO Exchange Goes To Green Data Awareness Workshop for Top-Level
Director of PT Bank Mega Tbk (2014- Centre XL Axiata: “Securing Credible Management, Bank Mega, October 23,
2018). Insights to Fortify Strategic Outlook 2024, Menara Bank Mega, Jakarta.
• Information Technology Director of PT with Data Security Measures”, iCIO • Prima Executive Gathering 2024:
Bank Mega Tbk (2018-2019). Community & XL Axiata, May 29, 2024, “Leveraging Collaboration for Optimal
• Head of Information of Technology at Data Centre XL Axiata, Cibitung. Performance and Cyber Resilience”,
PT Bank BTPN (2019-2020). • Phygital Convergence: “Elevating PT. Rintis Sejahtera, October 24, 2024,
• Director of Information Technology & Banking Experience”, PT. Intikom The Meru Sanur, Bali.
Operations PT Bank Negara Indonesia Berlian Mustika, July 17, 2024, Raffles • Executive Leadership Forum and
(Persero) Tbk (2020-2022) Hotel, Jakarta. iCIO Awards 2024: “Adapting to
• Chairman ICIO Community (2022- • Infobank - Backbase Power Breakfast: Uncertainty: Empowering Business
2024). “Unveiling Economic Insights & Resilience in a Dynamic Era”, iCIO
• Vice Chairman of the Indonesian Strategies for Tomorrow’s Leaders”, Community, November 6, 2024,
Payment System Association (ASPI) Infobank, July 18, 2024, Hotel Indonesia Thamrin Nine Ballroom, Jakarta.
(2022-2023). Kempinski, Jakarta. • iCIO Traveler Goes to Bali Program:
• Infobank - Backbase Leadership “Becoming a Cyber-Resilient
Concurrent Positions Banking Insights Forum 2024: “Digital Organization: Challenges and
Have no concurrent positions. Banking 4.0: Advancing Growth Roadmaps”, iCIO Community,
in Indonesia’s Banking Economy”, November 21–23, 2024, Bali.
Infobank, July 18, 2024, Hotel Indonesia • The Future of Corporate Banking and
Affiliate Relationship Kempinski, Jakarta. Multiplatform Threat Protection for
Has no affiliation with other members • FEKDI x KKI 2024 (Indonesia Digital Banking Security, Comarch, December
of the Board of Directors, Board of Financial Economy and Indonesian 3, 2024, Kempinski Hotel, Jakarta.
Commissioners’ members, or with the Creative Works Festival), Ministry of
controlling and ultimate shareholders. Tourism and Creative Eonomy/Agency
for Tourism and Creative Economy,
August 1–2, 2024, Jakarta Convention
Center, Jakarta.
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Company
Profile
Management Changes
After 2024 Financial Year
There were no changes in the composition of the Board of Commissioners and Board of Directors after the
financial year ended on December 31, 2024, until the deadline for submitting this Annual Report.
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Profile of Non-Commissioner
Committee Members
Purwo Junianto
Audit Committee Members
Born in Jakarta in 1955
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Concurrent Positions
Decree of the Board of Directors No. SK. 111/ DIRBM/23 Have no concurrent positions.
on March 1, 2022 and effective on September 1, 2023.
Affiliate Relationship
Educational Background Has no affiliation with other members of the Board of
• Graduated from Gadjah Mada University, Yogyakarta, Directors, Board of Commissioners’ members, or with
with a Bachelor of Economics degree in 1978. the ultimate shareholders.
• Obtained an MBA in 1993 from the University of
Illinois, Urbana Champaign USA.
Training
• Strategic Implementation of Market Conduct,
Work Experience Building Trust, and Enhancing the Performance of the
• Started his banking career in 1979 as a Management Financial Services Industry, OJK Institute, August 8,
Trainee at Import Export Bank/ Bank Exim. His last 2024, Online.
position at Bank Exim was the Head of the Credit • The Future of Data Analitics in The Financial Industry
Bureau in 1999 Trend & Innovation, OJK Institute, September 12,
• Joined Bank Mandiri for 2 years before resigning in 2024, Online.
2001.
• Finance Director of PT Tirto Bumi Prakarsatama
(2004 - 2016).
• Served as lecturer at MM UGM - Jakarta, (2002 -
2006).
• Member of PT Bank Mega Tbk Risk Monitoring
Committee (2019-2021).
• Member of the Audit Committee of PT Bank Mega
Tbk (2022-present).
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Company
Profile
Ivan Purnama Sanoesi
Audit Commitee Member
Born in Jakarta in 1961
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Training
Decree of the Board of Directors No. SK. 111/ DIRBM/23 • Connecting The Dots, OJK Institute, January 11, 2024,
on August 31, 2023 and effective on September 1, 2023. Online.
• Cyber Attack Prevention Strategy, OJK Institute,
February 29, 2024, Online.
• Artificial Intelligence Changes The Face of Financial
Educational Background Sector, OJK Institute, March 7, 2024, Online.
• Bachelor of Accounting from the Faculty of • How to Prevent Accounting Fraud in Financial Sector,
Economics, Tarumanegara University, 1988 OJK Institute, May 2, 2024, Online.
• Master of Financial Management from PPM School of • Opportunities and Challenges of Personal Data
Management, 2004. Protection in Transactions in the Digital Era, OJK
Institute, May 30, 2024, Online.
• The Role of Innovative Credit Scoring in Increasing
Access to Funding, OJK Institute, June 27, 2024,
Online.
Work Experience
• Foresight: Methodology and Its Applications, The
• Audit Staff, Audit Unit Head, Audit Bureau Head,
Institute of Internal Auditors Indonesia, July 11, 2024.
Deputy of Audit Division Head in PT Bank Central
• How to Mitigate Trasition and Physical Risk in The
Asia (1986 - 2016).
Financial Sector, OJK Institute, July 4, 2024, Online.
• Advisor Internal Audit and Risk Management, PT
• Driving Corporate Performance Through Artificial
Central Sentosa Finance (2016 - 2018).
Inteligence, OJK Institute, July 25, 2024, Online.
• Member of PT Bank Mega Tbk Risk Monitoring
• Market Conduct Implementation Strategy: Building
Committee (2017-2022).
Trust and Enhancing the Performance of the Financial
• Member of the Audit Committee of PT Bank Mega
Services Industry, OJK Institute, August 8, 2024,
Tbk (2023-present).
Online.
• Serves as an Independent Member of the Risk
• Preparation for Banking Risk Management
Monitoring Committee and Audit Committee in
Certification Exam Level 6, LSPP, August 2024,
various Financial Service Institutions.
Menara Bank Mega, Jakarta.
• The Future of Data Analytics in The Financial Industry,
Trends and Innovation, OJK Institute, September 12,
2024, Online.
Concurrent Positions • EV Insurance, International Best Practices for
• Member of the Risk Monitoring Committee of Innovation of New Energy Products and Services,
PT Bank Hibank Indonesia (Member of BNI). OJK Institute, Oktober 31, 2024, Online.
• Member of the Audit Committee of PT Bank BTPN • Climate Reporting in The Financial Statements, KPMG
Tbk. Indonesia, November 18, 2024.
• Member of the Risk Monitoring Committee of • Strengthening FInancial Integrity: Advanced
PT Bank Ina Perdana Tbk. Strategies and Innovations in Anti Fraud, OJK
• Member of the Risk Monitoring Committee of PT BCA Institute, November 21, 2024, Online.
Digital. • Preparation for Banking Risk Management
Certification Exam Level 7, LSPP, September 2024,
Menara Bank Mega, Jakarta.
Affiliate Relationship
Has no affiliation with other members of the Board of
Directors, Board of Commissioners’ members, or with
the ultimate shareholders.
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Iramady Irdja
Risk Monitoring Committee Member
Born in Payakumbuh in 1955
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Concurrent Positions
Decree of the Board of Directors No. SK.025/ DIRM/22, Have no concurrent positions.
effective on March 1, 2022.
Affiliate Relationship
Educational Background Has no affiliation with other members of the Board of
• Master of Science (S2), National University in 2018. Directors, Board of Commissioners’ members, or with
• Doctorate (S3) Political Science (Concentrated on the ultimate shareholders.
Political Economy), National University, 2021.
Training
Work Experience • Risk Management Certification Level 4 Preparation,
• Deputy Director of Bank Indonesia – Head of Bank Bank Mega, May 2024, Menara Bank Mega, Jakarta.
Supervision in the working area of North Sumatra and • Risk Management Certification Level 5 Preparation,
Nangroe Aceh Darusalam (NAD) (2008 - 2011). Bank Mega, June 2024, Menara Bank Mega, Jakarta.
• Consultant for the Development of MSEs and Sharia • Risk Management Certification Level 6 Preparation,
Economics in the work area of Bank Indonesia for Bank Mega, August 2024, Menara Bank Mega,
Central Sumatra (West Sumatra, Riau, Jambi, Riau Jakarta.
Islands), (2011 - 2012). • Risk Management Certification Level 7 Preparation,
• Advisor Committee LA – Indosat (2015 - 2018). Bank Mega, September 2024, Bank Mega Tower,
• Member of the Audit Committee of PT Bank Mega Jakarta.
Tbk (2019-2021).
• Member of PT Bank Mega Tbk Risk Monitoring
Committee (2022-present).
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Company
Profile
Adrial Salam
Risk Monitoring Committee Member
Born in Padang in 1959
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Concurrent Positions
Decree of the Board of Directors No. SK.025/ DIRM/22, Have no concurrent positions.
effective on March 1, 2022.
Affiliate Relationship
Educational Background Has no affiliation with other members of the Board of
Master of Management, Pancasila University 2001. Directors, Board of Commissioners’ members, or with
the ultimate shareholders.
Work Experience
• Career at Bank Mandiri from 1999 to 2016, holding Training
various positions: • Risk Management Certification Level 5 Preparation,
a. Branch Manager (1999–2005). Bank Mega, May 2024, Menara Bank Mega, Jakarta.
b. Investigator for Special Audits (2006–2008). • Risk Management Certification Level 6 Preparation,
c. Head of Regional Internal Control for Jakarta and Bank Mega, August 2024, Menara Bank Mega, Jakarta.
West Java Region (2008–2011). • Risk Management Certification Level 7 Preparation,
d. Branch Area Manager (2011–2012). Bank Mega, September 2024, Menara Bank Mega,
e. Head of Internal Audit (2012–2016). Jakarta.
f. Head of the Transformation Team in the Audit
Division (2015–2016).
• Instructor for Banking Operations Module and Anti-
Fraud Prevention Module (2005–2016).
• Instructor for Risk Management Certification (2015–
present).
• Member of the Audit Committee at PT Bank Mega
Tbk (2015–2022).
• Member of the Audit Committee at PT Mandiri
Inhealth Tbk (2016–2022).
• Member of the Risk Monitoring Committee at PT
Bank Mega Tbk (2022–present).
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Anwar V. Purba
Remuneration and Nomination Committee Member
Born in Pematang Siantar in 1964
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Concurrent Positions
Decree of the Board of Directors No. SK.029/ DIRM/22 Have no concurrent positions.
on March 1, 2022.
Affiliate Relationship
Educational Background Has no affiliation with other members of the Board of
Obtained a Bachelor from Faculty of Psychology, Directors, Board of Commissioners’ members, or with
Universitas Indonesia and has completed Executive the ultimate shareholders.
Master in Business Administration in the Asian Institute
of Management, Manila, Philippines.
Training
• Mega Leaders Conference 2024: “Refocusing On
Work Experience Business Strategy For Sustainable Growth,” Bank
• Rejoined Bank Mega in 2008 and held the Human Mega, January 18–19, 2024, Bandung.
Capital Management Head position. • Awareness & Preparation for the Implementation of
• Remuneration and Nomination member PT Bank Law No. 27 of 2022 on Personal Data Protection, Bank
Mega Tbk (2010-present). Mega, July 19, 2024, Menara Bank Mega, Jakarta.
• Commitment to Anti-Fraud Declaration
#ZeroTolerance, Bank Mega, October 18, 2024, 3rd
Floor Auditorium, Menara Bank Mega, Jakarta.
• Workshop on Cyber Risk and Data Privacy Awareness
for Top-Level Management, Bank Mega, October 23,
2024, Menara Bank Mega, Jakarta.
• Cyber Exercise Bankwide Training, Bank Mega,
November 19, 2024, Bank Mega Tower, Jakarta.
• Risk Management Level 5 Refreshment: Privacy
Risk Management, Bank Mega, December 10, 2024,
Menara Bank Mega, Jakarta.
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Company
Profile
Harlina Wati Rahardja
Head of Internal Audit
Born in Pematang Siantar in 1968
Citizenship Domicile
Indonesian Jakarta
Legal Basis for Appointment Concurrent Positions
Board of Directors Decree No. SK.1555/DIRBM/PJGP/24, Have no concurrent positions.
effective as of December 16, 2024.
Affiliate Relationship
Educational Background Has no affiliation with other members of the Board of
Earned a bachelor’s degree from Universitas Merdeka Directors, Board of Commissioners’ members, or with
Malang, graduating in 1991. the ultimate shareholders.
Work Experience Training
• Started career at PT Bank Central Asia as Senior • Risk Management Certification Level 5 Refreshment
Auditor (1992–1995). (8 competency units), Bank Mega, January 25-26,
• Held the position of Audit Manager at PT Tunas 2024, Menara Bank Mega, Jakarta.
Ridean Tbk (1995–1996). • Electronic Land Certificate Socialization, Bank Mega,
• Served as Audit Department Head at PT Bank Hastin July 8, 2024, Hybrid.
Internasional (1996–1998). • Workshop on Cyber Risk and Data Privacy Awareness
• Worked as Audit Manager at PT Samuel Securitas for Top-Level Management, Bank Mega, October 23,
Indonesia (July–December 2001). 2024, Menara Bank Mega, Jakarta.
• Joined PT Bank Mega, Tbk as Regional & Branch • Risk Management Level 5 Refreshment: Privacy
Audit Head (2002–2024). Risk Management, Bank Mega, December 10, 2024,
• Head of Internal Audit PT Bank Mega Tbk. (2024 - Menara Bank Mega, Jakarta.
sekarang) • Awareness of Personal Data Protection Law, Bank
Mega, December 10, 2024, Online.
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Christiana Maria Damanik
Corporate Secretary
Born in Conakry, Guinea in 1962
Citizenship Domicile
Indonesian Bogor
Legal Basis for Appointment Training
Report to the Indonesian Stock Exchange and the • Mega Leaders Conference 2024: “Refocusing On
Financial Services Authority with Letter No: 262/ Business Strategy For Sustainable Growth”, Bank
DIRBM-COAF/15 dated November 2, 2015, and act as Mega, January 18–19, 2024, Bandung.
Corporate Affairs Head. • Awareness Enhancement of ASEAN Corporate
Governance Scorecard Criteria (Revised October
2023), PT Bursa Efek Indonesia, February 7, 2024,
Indonesia Stock Exchange Building.
Educational Background • Training: IT Security Awareness for Employees, Bank
Graduated with a Bachelor of Arts degree in Political Mega, March 28, 2024, Online.
Science from the University of the Philippines, Quezon • In-Depth Interview: Sustainable Finance Policy
City, Metro Manila. Development, OJK, May 29, 2024, Online.
• Dissemination of Financial Services Authority
Regulation (POJK) Number: (1) POJK No. 26/2023 on
the Use of International Financial Reporting Standards
in the Capital Market; (2) POJK No. 29/2023 on the
Work Experience
Repurchase of Shares Issued by Public Companies;
• Conference Supervisor PT Astrindo Satrya Kharisma
and (3) POJK No. 4/2024 on Reports of Ownership
(1988 - 1990).
or Any Changes in Share Ownership of Public
• Corporate Secretary PT Benua Birunusa Holding
Companies and Reports on Share Pledging Activities
Company (1992 - 1996).
of Public Companies, OJK, June 13, 2024, Online.
• Began her career in banking at PT Bank Danamon
• Dissemination of Financial Services Authority
Indonesia Tbk with the last position as AVP
Regulation (POJK) Number: (1) POJK No. 30/2023
CorporateCommunication Head (1996 - 2004).
on the Communication of Key Audit Matters in
• VP Corporate Communication Head, PT Bank Mandiri
Public Accountant Reports on Audited Financial
Tbk (2004 - 2007).
Statements in the Capital Market; and (2) POJK
• Advisory Services on Corporate Communication
No. 6/2024 on Securities Transaction Financing
(2007 - 2010).
by Securities Companies for Customers and Short
• Corporate Secretary PT Bank Pundi Indonesia Tbk
Selling Transactions by Securities Companies. OJK,
(2010 - 2015).
June 14, 2024, Online.
• Corporate Secretary and also as Corporate Affairs
• Socialization on Self-Assessment Reporting via
Head PT Bank Mega Tbk (2015 - present).
the Education and Consumer Protection Reporting
Information System (SiPEDULI), OJK, July 16, 2024,
Online.
• Awareness and Preparation for the Implementation
Concurrent Positions of Law No. 27 of 2022 on Personal Data Protection,
Have no concurrent positions. Bank Mega, July 19, 2024, Menara Bank Mega,
Jakarta.
• Commitment Declaration of Anti-Fraud
#ZeroTolerance, Bank Mega, October 18, 2024,
Affiliate Relationship Menara Bank Mega, Jakarta.
Has no affiliation with other members of the Board of • Workshop: Cyber Risk and Data Privacy Awareness
Directors, Board of Commissioners’ members, or with for Top-Level Management, Bank Mega, October 23,
the ultimate shareholders. 2024, Menara Bank Mega, Jakarta.
• Risk Management Level 5 Refreshment: Privacy
Risk Management, Bank Mega, December 10, 2024,
Menara Bank Mega, Jakarta.
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Company
Profile
Executive Officers
Profile
Andrew Wongjaya Budi Setio Wibowo
A Regional Head Banjarmasin
Indonesian citizen, born in 1966.
Bachelor’s degree in Economics from
Crime & Fraud Investigation Head
Indonesian citizen, born in 1970.
Bachelor’s degree in Economics from
Klabat University. Appointed as Regional YAI College of Economics. Appointed as
Head of Banjarmasin since February Head of Crime & Fraud Investigation since
2021 and previously worked for the Bank January 2016 and previously worked at
as Regional Head of Makassar since the Bank as Head of Banking Fraud since
Ary Satrio February 2015. April 2012.
Network Operations Head
Indonesian citizen, born in 1967. Anggoro Sulaksono
Bachelor’s degree in Agriculture from Chief of Staff
Bogor Agricultural Institute. Appointed Indonesian citizen, born in 1980. Holds
as Network Operations Head since a Bachelor of Engineering from Sepuluh
C
December 2024. Previously served as November Institute of Technology and
the Bank’s Head of Internal Audit since a Masters in Management from Prasetya
October 2020. Mulya. Appointed as Chief of Staff since
November 2021 and previously worked
Achmad Agustiyatama at the Bank as Head of Data Center &
Transformation Project Head System Monitoring since August 2020.
Indonesian citizen, born in 1973. Holds
a Bachelor’s Degree in Economics from Antonius Prabowo Argo Caroline Setiabudi
the University of Toledo. Appointed as Corporate Syndication Head Digital Marketing Head
Transformation Project Head since July Indonesian Citizen, born in 1967. Holds Indonesian citizen, born in 1985. Holds
2021 and previously worked at CIMB a Bachelor’s degree in Agronomy from a Bachelor’s degree in Information
Niaga as Merchant Business Product & Bogor Agricultural University and a Engineering and a Master’s degree
Project Division Head. Master of Business Administration from in Management from Bina Nusantara
the University of Amsterdam. Appointed University. Appointed as Head of Digital
Adang Isnandar as Corporate Syndication Head in July Marketing since February 2022 and
Corporate Legal Head 2024 and previously served as the previously worked at Visionet Indonesia
Indonesian citizen, born in 1958. Bachelor Business Director at Bank Sumsel Babel. as VP Product Marketing.
of Laws from the University of Indonesia.
Appointed as Corporate Legal Head in Anwar V. Purba Christiana Maria Damanik
May 2002 and previously worked at Para Human Capital Management Head Corporate Affairs Head
Group as Senior Assistant to the Legal Indonesian national, born in 1964. Obtained Indonesian citizen, born in 1962. Holds
Director. a Bachelor’s degree from the Faculty a Bachelor’s degree in Political Science
of Psychology, University of Indonesia from the University of the Philippines.
Adistia Sukyantho and completed the Executive Master in Appointed as Head of Corporate Affairs
Financial Control Head Business Administration Program at the since October 2015 and previously
Indonesian citizen, born in 1969. Asian Institute of Management, Manila, worked at Bank Pundi Indonesia as Head
Bachelor’s degree in Economics from Philippines. Appointed as Human Capital of Corporate Secretary.
Tarumanagara University. Appointed as Management Head in October 2008
Head of Financial Control since July 2005 and previously worked at Para Group as Cynthia Rikasari
and previously worked at KAP Prasetio, Corporate Human Resources. Treasury & International Banking
Sarwoko & Sandjaja, Member of E&Y as Business Support Head
Manager Auditor. Indonesian citizen, born in 1976.
Bachelor’s degree in Engineering from
Agustina Lubis Bandung Institute of Technology and
Treasury Operations Head Master’s degree in Engineering from
B
Indonesian citizen, born in 1972. Holds Bandung Institute of Technology.
a Bachelor’s degree in Economics from Appointed as Treasury & International
Gadjah Mada University. Appointed Banking Business Support Head since
as Head of Treasury Operations since February 2015 and previously worked at
December 2020, and previously worked Bank Danamon as CM, FI & TB Business
at the Bank as Regional Operations Management Head.
Manager since July 2018.
Bachren Ipon
Aldirahman Pramadhana CCPL Product, Portfolio & Acquisition
National Credit Appraisal Head Marketing Head
Indonesian citizen, born in 1984. Holds Indonesian citizen, born in 1981.
a Bachelor of Business Administration
from the University of Thompson Rivers
and a Master of Business Administration
Bachelor’s degree in Information
Systems from Budi Luhur University.
Appointed as CCPL Product, Portfolio
D
from the Asian Institute Management, & Acquisition Marketing Head since July
Philippines. Appointed as National Credit 2022 and previously worked at the Bank
Appraisal Head since June 2022 and as CCPL Portfolio Head since April 2019.
previously worked at the Bank as Head
of Credit Policy & Portfolio Management Bobby Herman Joenan Dra Harlina Wati Lahardja
since April 2017. CCPL Recovery Head Internal Audit Head
Indonesian citizen, born in 1961. Holds a Indonesian Citizen, born in 1968. Holds
Alfiya Rahmani Bachelor’s Degree in Economics from a Bachelor’s degree in Accounting from
Marketing Communication Head Sam Ratulangi University. Appointed as Universitas Merdeka Jakarta. Appointed
Indonesian citizen, born in 1973. Holds CCPL Recovery Head since February 2015 as Internal Audit Head in December
a Bachelor degree in Economics and previously worked at the Bank as 2024 and previously served as Regional
from Trisakti University. Appointed as Head of Special Asset Management since & Branch Audit Head at Bank Mega since
Marketing Communication Head since December 2013. October 2024.
June 2020 and previously worked at
Leo Burnet Indonesia as Client Service
Director.
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Dedep Ihsan Fauzi Dimas Prasetyo
Collection Strategy & Support Head Property & Facility Services Head
Indonesian citizen, born in 1982. Holds a Indonesian citizen, born in 1984.
Bachelor’s degree in Social Affairs from
Padjadjaran University. Appointed as
Head of Collection Strategy & Support
Bachelor’s degree in Engineering from
Trisakti University. Appointed as Head
of Property & Facility Services since
G
since April 2019, and previously worked November 2015 and previously worked at
at the Bank as Head of People Strategic Bank UOB Indonesia as Head of Property.
Management since April 2017.
Donny Indra Lukito
Dedy Curyani Treasury Sales Head Gunawan
IT Infrastructure Service & Operations Indonesian born, born in 1975. Bachelor’s Account Services Head
Head degree in Economics from STIE Perbanas. Indonesian citizen, born in 1978.
Indonesian citizen, born in 1965. Appointed as Head of Treasury Sales Bachelor’s degree in Economics from
Bachelor’s degree in Computer Science since March 2018, previously worked Tanjungpura University. Appointed as
from Borobudur University. Appointed at Bank HCBC Indonesia as Head of FX Head of Account Services since March
as Head of IT Infrastructure Service Sales. 2019 and previously worked at the Bank
& Operations since June 2015 and as Head of CCPL Credit Initiation &
previously worked at Maybank as Head of Maintenance since January 2016.
IT Infrastructure.
Dedy Solihin
Special Asset Management Head
Indonesian citizen, born in 1965. E
Bachelor’s degree in Computer Science
from Borobudur University. Appointed
as Head of Special Asset Management
H
since March 2024 and previously worked
at Mega as Head of Credit Collection
Remedial & Recovery since August 2023. Emmylia Soesanti
Centralized Transactional Operations
Denny Kurniawan Head Hanusa Prahara
Retail, Funding & Wealth sales Indonesian citizen, born in 1970. Chief of Staff
Academy Head Bachelor’s degree in Agriculture Indonesian citizen, born in 1971. Holds a
Indonesian born, born in 1982. Bachelor’s from Veterans National Development Bachelor’s degree in Economics from
degree in Agriculture from Bogor University, East Java. Appointed as Head Padjadjaran University and a Master of
Agricultural Institute. Appointed as of Centralized Transactional Operations Business Administration from the Asian
Head of Retail, Funding & Wealth Sales since April 2016, and previously worked at Institute of Management - Philippines.
Academy since April 2023 and previously the Bank as Head of Treasury Operations. Appointed as Chief of Staff since April
worked at the Bank as Area Transmart 2021 and previously worked at the Bank
Branch Sales Head since April 2019. Enggah Ramdani as General Management Office since June
Anti Money Laundering Head 2015.
Denny Takarada Herlambang Indonesian citizen, born in 1966.
Customer Experience & Customer Bachelor’s degree in Economics from Haposan Robert P. Manurung
Care Head Ibnu Chaldun University. Appointed as Payroll Sales Head
Indonesian citizen, born in 1970. Anti Money Laundering Head since July Indonesian citizen, born in 1965. Bachelor’s
Bachelor’s degree in Tourism from Yapari 2020 and previously worked at Bank degree in Electrical Engineering from
College of Tourism Economics. Appointed Danamonm as Monitoring & Testing Head. the Indonesian Institute of Technology.
as Head of Customer Experience & Appointed as Payroll Sales Head in March
Customer Care since October 2017, and 2024 and previously worked at Bank
previously worked at the Bank as Head of HSBC Indonesia as National Wealth Sales
Customer Experience. & Client Acquisition Head.
Desy Miranda
Corporate Funding Head F Hari Taviantoro
Core Banking System Head
Indonesian citizen, born in 1966. Holds
a Bachelor of Science degree from Indonesian citizen, born in 1965.
Andalas University. Appointed as Head Bachelor’s degree in Economics from
of Corporate Funding in June 2012 and Bandung Raya University. Appointed
previously joined the Bank as Deputy RM as Head of Core Banking System since
Ferry Oktavianus Mantiri September 2019, previously worked at
Funding & Fee Based Income Regional Credit Business Head
since July 2008. Bank BJB West Java as Head of Research
Indonesian citizen, born in 1963. Bachelor’s Task Section.
degree in Economics from Airlangga
Dewitri Prasdiana University. Appointed as Credit Business
Strategic & Business Development Hengky Tanring
Head in August 2021 and previously Regional Head Makassar
Head worked at Bank VictoriaInternational as
Indonesian citizen, born in 1972. Bachelor’s Indonesian citizen, born in 1966.
Associate Director Corporate Banking Bachelor’s degree in Engineering from
degree in Planning from Bandung Institute and Multifinance.
of Technology. Appointed as Head of Hasanuddin University. Appointed as
Strategic & Business Development since Regional Head in February 2021 and
Fx Surjobroto previously worked at Bank Danamon as
May 2022 and previously worked at the Funding & Wealth Sales Head
Bank as a Portfolio Quality Specialist Regional Head.
Indonesian citizen, born in 1970.
since July 2020. Holds a Bachelor of Laws degree Henry Daniel Bukit
from Parahyangan Catholic University. Corporate Sales Head
Dicky Pramayudha Appointed as Head of Funding & Wealth
Credit Risk Management Head Indonesian citizen, born in 1976. Holds a
Sales since March 2019, and previously Bachelor’s Degree in Engineering from
Indonesian citizen, born in 1980. He holds worked at the Bank as Head of Branch
a Bachelor’s Degree in Agriculture from Jenderal Achmad Yani University and a
Channel Sales since September 2018. Master’s Degree in Management from
Jenderal Soedirman University, a Master’s
Degree in Management from Gadjah PPM College of Management. Appointed
Mada University and a Master of Business as Head of Corporate Sales in February
Administration from the Asian Institute of 2020 and previously worked at Bank UOB
Management - Philippines. Appointed as Indonesia as Head of Corporate Banking.
Head of Credit Risk Management since
August 2018, he previously worked at the Hermawati
Bank as Head of Corporate & Commercial Regional Head Jakarta 1
Credit Review since April 2017. Indonesian Citizen, born in 1973. Holds
a Bachelor’s degree in Economics
from Atma Jaya Catholic University of
Indonesia. Appointed as Regional Head in
July 2021 and previously served at Bank
Mega as Funding Deputy Regional Head
since January 2019.
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Company
Profile
Hersen Lina Wu Noordwianto Chandra Kresna
Retail Product Management Head Regional Head Medan Jakarta CCPL Collection & Remedial
Indonesian citizen, born in 1976. Indonesian citizen, born in 1976. Bachelor Head
Bachelor’s degree in Economics from of Engineering from Td Pardede Institute Indonesian Citizen, born in 1967. Holds
Tarumanagara University. Appointed of Science and Technology. Appointed a Bachelor’s degree in Economics from
as Head of Retail Product Management as Regional Head in August 2021 and STIE IBMI Don Bosco. Appointed as
since June 2021, and previously worked previously worked at the Bank as Deputy Jakarta CCPL Collection & Remedial Head
at the Bank as Head of Retail Funding & Regional Head for Funding. in October 2024 and previously served in
Transmart Branch Sales since March 2019. the bank as CCPL Collection Head since
Liviana Dewi Hie January 2018.
Regional Head Semarang
Indonesian citizen, born in 1968. Nova Afriyanti
Bachelor’s degree in Economics from Operational Risk Management Head
Satya Wacana Christian University. Indonesian citizen, born in 1990. Holds
I Appointed as Regional Head since
April 2016 and previously worked at
Bank Permata as Head, CCPL Network
a Bachelor’s Degree in Agriculture from
the Bogor Agricultural Institute (IPB).
Appointed as Head of Operational Risk
Acquisition. Management since October 2022, and
previously worked at the Bank as Head
of ORM Methodology since August 2018.
Ibrahim Alamsyah
PLT. Investment & Bancassurance
M
Sales Head
Indonesian Citizen, born in 1972.
O
Holds a Bachelor’s degree in Law
from Parahyangan Catholic University.
Appointed as Acting Investment &
Bancassurance Sales Head in November
2023 and previously served in the bank
as Regional Investment Sales Head since M. Ade Kurniawan
March 2019. Human Capital Reward, Operations &
Services Head Omar Soeharto
Indonesian citizen, born in 1983. Compliance & GCG Head
Bachelor’s degree in Psychology from Indonesian citizen, born in 1964. Holds
Persada Indonesia University Y.A.I. a Bachelor’s degree in Economics
Appointed as Head of Human Capital from Parahyangan Catholic University.
J
Reward, Operations & Services since Appointed as Head of Compliance & GCG
May 2022 and previously worked at Bank in April 2012 and previously served as
Muamalat as Head of Human Capital Head of Corporate Governance Opinion
Strategy & Service. since August 2011.
Mariana Haryani
Procurement Services Head
Jacky Gosumolo Indonesian citizen, born in 1972.
Business Performance Management & Bachelor’s degree in Economics from
R
Analytics Head Tarumanagara University. Appointed
Indonesian citizen, born in 1981. Bachelor’s as Head of Procurement Services in
degree in Engineering from Trisakti September 2012 and previously worked
University. Appointed as Head of Business at the Bank as Branch Manager.
Performance Management & Analytics
since April 2021, and previously worked Midiani Diah Casitriati
at the Bank as Head of Performance Sales Process & Governance Head
Management since September 2015. Indonesian citizen, born in 1970. Holds R. Dewo Triatmoko
a Bachelor of Business Degree from Personal Data Protection Head
Victoria University - Australia. Appointed Indonesian Citizen, born in 1965. Holds
as Head of Sales Process & Governance a Bachelor’s degree in Engineering
since October 2018, previously worked from Institut Teknologi Bandung and a
at Bank Ekonomi Raharja as Global Master of Management from Indonesia
L Standard Head. Banking School. Appointed as Personal
Data Protection Head in June 2024 and
Mutesa Holdin previously worked at PT Bank Jago Tbk
Centralized Credit Operations Head as Head of Sharia Operation.
Indonesian citizen, born in 1967.
Bachelor’s degree in Economics from Ralph Birger Poetiray
Bandar Lampung University. Appointed Treasury & Financial Institution Head
Leonard Panjaitan as Head of Centralized Credit Operations Indonesian citizen, born in 1968. Holds a
Indirect Channel Head since September 2014 and previously Bachelor of Economics degree from the
Indonesian citizen, born in 1969. Bachelor’s worked at the Bank as Head of Credit University of Leicester - UK. Appointed as
degree in Agricultural Technology from Monitoring & Reporting since April 2014. Head of Treasury & Financial Institutions
Bogor Agricultural Institute. Appointed since May 2021, and previously worked
as Head of Indirect Channel since January at the Bank as Head of Treasury & Global
2014 and previously worked at the Bank Market since March 2019.
as Indirect Channel Relationship Manager
since December 2013. Rangga Bayu Pamungkas
N
Market, Liquidity & Integrated Risk
Liana Efendi Management Head
Customer Segment Head Indonesian citizen, born in 1971. Holds
Indonesian citizen, born in 1976. Bachelor a Bachelor of Science degree from
of Arts from the University of Oregon. Gadjah Mada University and a Master of
Appointed as Head of Client Segment in Management degree from Gadjah Mada
January 2021 and previously worked at University. Appointed as Head of Market,
AIA Financial as Head of High Net Worth. Nelly M H Sidabutar Liquidity & Integrated Risk Management
Telemarketing Head since April 2017 and previously worked
Indonesian citizen, born in 1973. at Bank BNI as Group Head of Market &
Bachelor’s degree in Economics from Liquidity Risk Management.
STIE Tri Dharma Widya. Appointed as
Head of Telemarketing since January
2021 and previously worked at Bank DBS
Indonesia as Sales Channel Head.
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Rika Rahayu Begawan
Regional Head Bandung
Indonesian citizen, born in 1969.
Bachelor’s degree in agriculture from
Bogor Agricultural Institute. Appointed
as Regional Manager in June 2015 and
T Y
Previously worked for the Bank as a
Branch Manager since November 2002.
Rinaldi Usman
Retail Acquisition & Alternate Channel Theresia Sandhora Alfoncia Y. Wahyu Agung Prasetyo
Sales Head Regional Head Surabaya IT & Cyber Risk Management Head
Indonesian citizen, born in 1969. Holds Indonesian citizen, born in 1970. He Indonesian citizen, born in 1982. Holds a
a Bachelor of Laws degree from holds a Bachelor of Economics degree Bachelor’s Degree in Physics from Gajah
Padjadjaran University. Appointed as from Tridharma University and a Master Mada University and a Master’s Degree
CCPL & Alternate Channel Sales Head of Business Administration degree from in Engineering from Swiss-German
since March 2018, and previously worked the Asian Institute of Management - University. Appointed as Head of IT &
at Standard Chartered Bank as National Philippines. Appointed as Regional Head Cyber Risk Management since July 2022
Client Acquisition Head. since February 2021 and previously and previously worked at Bank Danamon
worked for the Bank as Regional Head as Head of Information Security
Riri Er Shinta Wallad Banjarmasin since April 2016. Management.
CCPL Partnership & Acquiring Head
Indonesian citizen, born in 1973. Holds Tri Gangga Wiratma Yeremia Ariyanto Imanuel
a Bachelor’s Degree in Agriculture Process Management & Internal Out Region CCPL Collection &
from the Bogor Agricultural Institute Control Head Remedial Head
(IPB). Appointed as CCPL Partnership Indonesian Citizen, born in 1963. Holds a Indonesian Citizen, born in 1975. Holds
& Acquiring Head since March 2022 and Bachelor of Social Science degree from a Bachelor’s degree in Economics from
previously worked at the Bank as CCPL Universitas Diponegoro. Appointed as Universitas Mataram. Appointed as Out
Partnership Head since December 2020 Process Management & Internal Control Region CCPL Collection & Remedial Head
Head in March 2023 and previously served in October 2024 and previously served at
Riza Zenies at Bank Mega as Process Management & Bank Mega as CCPL Remedial Head since
CCPL Marketing & Business Support Operations Control Head since July 2020. July 2023.
Head
Indonesian Citizen, born in 1979. Holds Yoyo Juhartoyo
a Bachelor of Commerce and a Master Electronic Channel Head
of Accounting from Curtin University. Indonesian citizen, born in 1965.
Appointed as CCPL Marketing & Business Bachelor’s degree in Economics from Bina
Support Head in December 2024 and
previously worked at Bank DBS Indonesia U Nusantara University. Appointed as Head
of IT Electronic Channel since February
2015 and previously worked at the Bank
as Senior Vice President Credit Card
Product & Partnership. as Head of Information Technology since
May 2013.
Utomo Budi Rahardjo
Process & System Development Head
Indonesian citizen, born in 1962. Holds a
S Bachelor’s Degree in Computer Science
from Gunadarma University and a Master’s
Degree in Business Administration from
the Asian Institute of Management
- Philippines. Appointed as Head of
Process and System Development since
Sandra Rustandi May 2018, and previously worked at the
Regional Head Jakarta 2 Bank as Head of Core Banking Systems.
Indonesian citizen, born in 1974. Bachelor’s
degree in Economics from Tarumanagara
University. Appointed as Regional Head
since March 2018, and previously worked
at the Bank as Deputy Regional Head for
Funding since June 2017.
W
Santoso Wibowo
IT Project Management Head
Warga Negara Indonesia, lahir pada tahun
1977. Meraih gelar Sarjana Komputer dari
Universitas Pelita Harapan. Ditetapkan
Windy Sri Ekawati
sebagai IT Project Management Head
National Credit Review & Restructure
sejak Mei 2018 dan sebelumnya berkarier
Head
di Bank UOB Indonesia sebagai retail
Indonesian Citizen, born in 1984. Holds
BTOM Head.
a Bachelor’s degree in Psychology from
Universitas Indonesia. Appointed as
Sarmiati National Credit Review & Restructure
Capital Market Services Head Head in March 2023 and previously
Indonesian citizen, born in 1958.
served at Bank Mega as National Credit
Bachelor’s degree in Economics from Esa
Review, Restructure & Control Head since
Unggul University. Appointed as Head of
August 2022.
Capital Market Services in April 2012 and
previously worked at the Bank as Head of
Capital Markets Division since July 2000.
Sri Budiasih Purwandari
Custodian Service Head
Indonesian citizen, born in 1964.
Bachelor’s degree in Agriculture from
Bogor Agricultural Institute. Appointed
as Head of Custodian Services since
September 2023 and previously worked
at the Bank as Head of Capital Marketing
& Processing.
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Company
Profile
Composition of
Shareholders
The composition of the shareholders of Bank Mega as of December 31, 2024 is as follows:
Public < 5% PT MEGA CORPORA
41.98% 58.02%
Share Ownership at the Beginning of the Year Share Ownership at the End of the Year
(January 1, 2024) (December 31, 2024)
Shareholders Issued and Issued and
Number of Percantage Number of Percantage
Paid-Up Capital Paid-Up Capital
Shares of Ownership Shares of Ownership
(Rp Million) (Rp Million)
PT MEGA CORPORA 6,812,223,614 58.02 3,406,112 6,812,223,614 58.02 3,406,112
Public < 5% 4,928,699,751 41.98 2,464,350 6,812,223,614 41.98 2,464,350
Total 11,740,923,365 100.00 5,870,462 11,740,923,365 100.00 5,870,462
Shareholding Composition with Ownership of 5% or More
Share Ownership at the Beginning of the Year Share Ownership at the End of the Year
(January 1, 2024) (December 31, 2024)
Shareholders Issued and Issued and
Number of Percantage Number of Percantage
Paid-Up Capital Paid-Up Capital
Shares of Ownership Shares of Ownership
(Rp Million) (Rp Million)
PT MEGA CORPORA 6,812,223,614 58.02 3,406,112 6,812,223,614 58.02 3,406,112
Shareholding Composition with Ownership of Less than 5%
Share Ownership at the Beginning of the Year Share Ownership at the End of the Year
(January 1, 2024) (December 31, 2024)
Shareholders Issued and Issued and
Number of Percantage Number of Percantage
Paid-Up Capital Paid-Up Capital
Shares of Ownership Shares of Ownership
(Rp Million) (Rp Million)
Public < 5% 4,928,699,751 41.98 2,464,350 4,928,699,751 41.98 2,464,350
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Share Ownership Composition by Members of the Board of Directors and Board of Commissioners
Share Ownership at the Beginning of the Year Share Ownership at the End of the Year
(January 1, 2024) (December 31, 2024)
Shareholders Issued and Issued and
Number of Percantage Number of Percantage
Paid-Up Capital Paid-Up Capital
Shares of Ownership Shares of Ownership
(Rp Million) (Rp Million)
Board of Commissioners - - - - - -
Board of Directors - - - - - -
Shareholders Composition Based on Classification of Investor Type and Nationality
Share Ownership at the Beginning of the Year Share Ownership at the End of the Year
Shareholder (January 1, 2024) (December 31, 2024)
Groups Total Total Shares Percentage of Total Total Shares Percentage of
Shareholders (Shares) Ownership (%) Shareholders (Shares) Ownership (%)
Local Institutions 51 11,186,208,190 95.29 51 11,188,275,104 95.29
Foreign Institutions 19 522,996,980 4.45 16 522,978,880 4.45
Local Individuals 2,575 25,541,556 0.20 2,624 23,496,379 0.20
Foreign Individuals 10 6,176,639 0.05 11 6,173,002 0.05
Total 2,655 11,740,923,365 100.00 2,702 11,740,923,365 100.00
Shareholding Composition Based on the 20 Largest Shareholders
Share Ownership at the Share Ownership at the End
Beginning of the Year of the Year
(January 1, 2024) (December 31, 2024)
Shareholders Shareholders
Percentage Percentage
Total Shares of Ownership Total Shares of Ownership
(%) (%)
PT Mega Corpora 6,812,223,614 58.0211914 PT Mega Corpora 6,812,223,614 58.0211914
Bank Julius Baer Co Ltd, 557,170,229 4.7455401 Bank Julius Baer Co Ltd, 557,170,229 4.7455401
Singapore S/A P Singapore S/A P
PT Indofood Sukses 503,634,795 4.2895672 PT Megah Eraraharja 538,955,447 4.5904009
Makmur Tbk
PT Megah Eraraharja 500,955,447 4.2667466 PT Indofood Sukses Makmur 503,634,795 4.2895672
Tbk
Bank Julius Baer Co. Ltd. 494,114,753 4.2084829 Bank Julius Baer Co. Ltd. 494,114,753 4.2084829
S/A PT Insan A S/A PT Insan A
PT Asuransi Central Asia 470,725,335 4.0092701 PT Asuransi Central Asia 470,725,335 4.0092701
Bank Julius Baer Co. Ltd. 439,103,782 3.7399425 Bank Julius Baer Co. Ltd. 462,103,782 3.9358385
S/A PT Lintas S/A PT Lintas
Bank Julius Baer Co. Ltd. 424,606,096 3.6164625 Bank Julius Baer Co. Ltd. 401,606,096 3.4205665
S/A PT Prima V S/A PT Prima V
PT Indofood Cbp Sukses 355,598,973 3.0287139 PT Indofood CBP Sukses 355,598,973 3.0287139
Makmur Tbk Makmur Tbk
PT Salim Chemicals Corpora 198,218,057 1.6882663 Cheminvest Limited 212,660,000 1.8112715
PT Cheminvest Limited 177,000,000 1.5075475 PT Salim Chemicals Corpora 198,218,057 1.6882663
PT Prima Visualindo 135,000,000 1.1498244 PT Cheminvest Limited 177,000,000 1.5075475
Cheminvest Limited 121,422,000 1.0341776 PT Prima Visualindo 173,000,000 1.4734787
PT Aj Central Asia Raya 82,011,299 0.6985081 PT AJ Central Asia Raya 82,011,299 0.6985081
PT Windsor Investment 73,000,000 0.6217569 PT Windsor Investment 73,000,000 0.6217569
Fund Limited Fund Limited
PT Lintas Sejahtera 66,400,000 0.5655433 PT Lintas Sejahtera 66,400,000 0.5655433
Langgeng Langgeng
Bank Julius Baer S/A 60,000,000 0.5110331 Bank Julius Baer S/A 60,000,000 0.5110331
Windsor Investment Windsor Investment
Windsor Investment Fund 60,000,000 0.5110331 PT Dwi Mitra Nusantara 15,545,762 0.1324066
Limited
PT Megah Eraraharja 38,450,000 0.3274870 PT Indolife Pensiontama 11,459,831 0.0976059
Bank Julius Baer S/A 31,238,000 0.2660608 PT Sempurna Catur Guna 10,941,775 0.0931935
Windsor Investment
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Company
Profile
Corporate Group
Structure
Mega Corpora is the parent entity of Bank Mega. PT Mega Corpora is owned by PT CT Corpora and PT Para
Rekan Investama, where Chairul Tanjung and his family are the owners of these two ultimate parent entities of
the bank.
PT PARA REKAN
PT CT CORPORA
Chairul Tanjung & Keluarga INVESTAMA
Chairul Tanjung & Family
PT MEGA CORPORA
99,99% 0,01%
PT CT CORPORA PT PARA REKAN INVESTAMA
PT BANK MEGA, Tbk
58,02% 41,98%
PT MEGA CORPORA PUBLIC <5%
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Chronology of Other Securities
Issuance and/or Listing
Bank Mega has issued subordinated bonds, the • On May 27, 2020 PT Bank Mega, Tbk together
chronology of issuance and/or listing of which is as with PT Mega Corpora signed an agreement for
follows: the issuance of PT Bank Mega Tbk Subordinated
• On January 15, 2008, the Bank issued Bank Mega Bond in 2020, called Obligasi Subordinasi I PT
Subordinated Bonds 2007 (Bonds) totaling Bank Mega, Tbk Tahun 2020. The Subordinated
IDR1,000,000,000 (in millions). The public Bond transaction value reaches IDR50.00 billion
offering of the Bonds has received an effective with a maturity of 5 years from issuance date,
declaration from the Chairman of BAPEPAM - LK and the Subordinated Bond interest rate is fixed.
in letter No. S-6569/ BL/2007 dated December More detailed information on this bond structure
28, 2007. These Bonds mature in full on January can be found in the section entitled “Key
15, 2018 or on an earlier date, namely January Highlights and Other Important Information”.
16, 2013, if the Bank exercises the call option
after the 5th (fifth) anniversary of the date of • The issuance of the Subordinated Bonds is in
issuance at market prices, taking into account compliance with the provisions of POJK No. 14/
the provisions in the Trustee Agreement and the POJK.03/2017 dated April 4, 2017, regarding
provisions of applicable laws in Indonesia, upon action plans (recovery plans) for systemic banks.
prior approval of Bank Indonesia. All of these The funds raised from the issuance of these
bonds have been listed on the Indonesia Stock subordinated bonds, after deduction of issuance
Exchange on the basis of letter No. S-00240/ costs, will be used for working capital in the
BELCAT-S/01-2008 of January 15, 2008. The context of business development, in particular
structure of this subordinated bond can be for the provision of credit and strengthening
found in the section “Key Highlights and Other of the capital structure by being calculated as
Important Information”. supplementary capital (Tier 2), as well as for
increasing the composition of the long-term
• On the basis of Bank Indonesia’s letter No. collection structure.
10/23/DPBI/rahasia dated January 31, 2008,
Bank Indonesia approved the Bank’s request to
include the proceeds of the Bond Issue in the
amount of IDR1,000,000,000 (in millions) as a
component of the Bank’s Tier 1 capital with a
maximum amount of 50% of the Bank’s Tier 1
capital as of January 2008.
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Company
Profile
Business Group
Structure
PT CT Corpora merupakan kelompok usaha yang PT CT Corpora is a business group with various business
lines, namely financial services, media, leisure & hospitality, entertainment and property, and retail & lifestyle
as shown below.
Management Data
Corpora
PT Mega Corpora’s position is aligned with two other pillar groups, PT Trans Corpora operating in media,
lifestyle and entertainment and PT Management Data Corpora. The entire group operates in synergy with each
other within the CT Corp ecosystem.
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Digital CT GLOBAL
Payment FINANCE PTE. LTD
System
GLOBAL AIR
PTE. LTD
MINTVILLE
CORPORATION
PACIFIC AIR
HOLDINGS LTD
FINEGOLD
RESOURCES LTD
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Company
Profile
Subsidiaries and
Associate Entities
Bank Mega has no subsidiaries and affiliates at Daerah Sulawesi Tengah, PT Mega Auto Finance,
December 31, 2024. However, as part of PT Mega PT Mega Central Finance, PT Asuransi Umum
Corpora, which is the holding company that oversees Mega, PT PFI Mega Life Insurance (dh.PT Asuransi
all financial companies PT CT Corpora, Bank Mega Jiwa Mega Indonesia), PT Mega Capital Sekuritas,
has sister companies, namely, PT Bank Mega Syariah, PT Mega Asset Management, PT Mega Finance, and
PT Allo Bank Indonesia Tbk (dh. PT Bank Harda Digital Payment System.
Internasional Tbk), PT Bank Pembangunan Daerah
Sulawesi Utara & Gorontalo, PT Bank Pembangunan
Chronology of Share Issuance of
Share and/or Listing
• Based on the Decision of Extraordinary General
The chronology of issuing and/or listing Bank Mega
Meeting of Shareholders held on May 22, 2002,
sharesfrom its Initial Public Offering in 2000 until the
the Bank offered Limited Public Offering I with
end of 2024 is as follows:
Pre-emptive Rights of 181,980,000 shares at
• On March 15, 2000, in accordance with the letter
par value of IDR500 (full amount) per share at
from the chairman of BAPEPAM-LK No. S-493/
offering price of IDR1,100 (full amount) per share.
PM/2000, the Bank’s Registration Statement for
With this Limited Public Offering, the issued and
the initial public offering became effective. The
fully paid-up share capital of the Bank became
Bank conducted an initial public offering of its
IDR470,115 representing 940,230,000 shares.
112,500,000 shares with par value of IDR500 (full
amount) per share at offering price of IDR1,200
• Based on the Decision of Extraordinary General
(full amount) per share. On April 17, 2000, the
Meeting of Shareholders held on March 10, 2005,
shares were listed and traded in the Indonesia
the Bank declared bonus shares of IDR141,034 by
Stock Exchange.
issuing 282,068,998 bonus shares at par value
of IDR500 (full amount) per share, which came
• Based on the decision of Extraordinary General
from additional paid-in capital and declared
Meeting of Shareholder held on March 29, 2001,
stock dividends of IDR477,260 which came
the Bank declared bonus shares of IDR69,526 by
from retained earnings using the closing price
issuing 139,052,000 bonus shares at par value
published by the Indonesian Stock Exchange
of IDR500 (full amount) per share which came
on March 9, 2005, at IDR2,350 (full amount) per
from additional paid-in capital and declared
share. Accordingly, the issued and fully paid-
stock dividends of IDR63,785 or 56,698,000
in share capital increased to IDR712,694 which
shares which came from retained earnings using
represent 1,425,388,642 shares.
the closing price of the Bank’s shares published
by the Indonesian Stock Exchange on March
28, 2001, at IDR1,125 (full amount) per share.
Accordingly, the issued and fully paid-up capital
of the Bank increased to IDR379,125 which
represent 758,250,000 shares.
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• Based on the Decision of Extraordinary General • Based on the Decision of Extraordinary
Meeting of Shareholders held on March 24, General Meeting of Shareholders held on April
2006, it is resolved to offer Limited Public 17, 2013, the Bank declared bonus shares at
Offering Il with Pre-emptive Rights representing a maximum of 2,741,758,949 shares which
200,054,546 shares at par value of IDR500 (full came from additional paidin capital maximum
amount) per share at offering price of IDR2,500 amounted to Rp1,370,959 which was distributed
(full amount) per share. With this Limited Public proportionally to the shareholders with a ratio
Offering II, the issued and fully paid-in share of 376 bonus shares with par value of IDR500
capital of the Bank became IDR812,722 which (full amount) per share for every 500 shares
represent 1,625,443,188 shares. owned by each shareholder, and declared stock
dividends at a maximum of 408,347,077 stock
• According to the decision of Extraordinary dividends which came from retained earnings
General Meeting of Shareholders held on June with a ratio for every 500 shares owned by
5, 2008, the shareholders approved, among each shareholder received 56 shares which was
others, the increase of the Banks authorized distributed proportionally at an amount not to
share capital from Rp900,000 representing exceed IDR1,664,849 using the closing price of
1,800,000,000 shares to IDR3,200,000 the Bank’s shares published by the Indonesia
representing 6,400,000,000 shares. Stock Exchange on April 16, 2013 at IDR4,050
(full amount) per share, provided that any
• The decision of Annual General Meeting of remaining fractional shares are returned to the
Shareholders held on May 20, 2009 declared Bank. With the declaration of these bonus shares
bonus shares at a maximum of 1,555,781,337 and stock dividends, the issued and fully paid-in
shares which came from additional paid-in capital share capital of the Bank becameIDR3,481,888
amounted to IDR777,890 which was distributed which represent 6,963,775,206 shares.
proportionaly to the listed shareholders
(Recording Date) with a ratio of 67 new shares • Based on the Decision of the Annual General
with par value of IDR500 (full amount) per share Meeting of Shareholders held on February
for every 70 shares owned by each shareholder, 25, 2022, the Bank declared bonus shares of
provided that any remaining fractional shares IDR2,043,868 by issuing 4,087,736,045 bonus
due to the division based on the ratio are shares at par value of Rp500 (full amount)
returned to the Bank. With the declaration of per share, which came from additional paid-in
these bonus shares, the issued and fully paid-in capital which were distributed to shareholders in
share capital of the Bank became IDR1,590,612 proportion to the distribution ratio for each holder
which represent 3,181,224,188 shares. of 1,000 shares receiving 587 bonus shares and
declared stock dividends of 689,413,745 shares
• The decision of Annual General Meeting of which came from the retained earnings with a
Shareholders held on May 12, 2011 declared the distribution ratio for each holder of 1,000 shares
issuance of 464,731,862 stock dividends which obtaining 99 shares distributed proportionally in
came from retained earnings at an amount the amount of IDR6,687,304 using the closing
not to exceed IDR1,603,325 with par value of price of the Bank’s shares on the Indonesia Stock
IDR500 (full amount) per share, provided that Exchange dated March 11, 2022, at IDR9,700 (full
any remaining fractional shares are returned to amount) per share, provided that any remaining
the Bank. With the declaration of these stock fractional shares are returned to the Bank. With
dividends, the issued and fully paid-in share the declaration of these bonus shares and stock
capital of the Bank became IDR1,822,978 which dividends, the issued and fully paid-in share
represent 3,645,956,050 shares. capital of the Bank became IDR5,870,462 which
represent 11,740,923,365 shares.
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Company
Profile
Association
Membership
Bank Mega is engaged in the following organizational activities in addition to its business activities in the
national banking sector:
Association Type Membership Status
Perhimpunan Bank Umum Nasional (Perbanas) Active
Ikatan Bankir Indonesia (IBI) Active
Asosiasi Emiten Indonesia (AEI) Active
Forum Komunikasi Direktur Kepatuhan Perbankan (FKDP) Active
Bankers Association for Risk management (BARa) Active
Himpunan Pedagang Surat Utang Negara (HIMDASUN) Active
Association Cambiste Internationale – Financial Markets Association Active
(ACI FMA) Indonesia
Asosiasi Sistem Pembayaran Indonesia (ASPI) Active
Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan Active
(LAPS - SJK)
Asosiasi Kartu Kredit Indonesia (AKKI) Active
Asosiasi Pasar Uang dan Valuta Asing Indonesia (APUVINDO) Active
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Supporting Capital Market
Institutions and Professions
In conducting business activities related to capital markets throughout 2024, Bank Mega is supported by the
following capital markets institutions and professionals:
Types of Capital
Market Supporting Type and Form Assignment
Name & Address Fee (Rp)
Institutions and of Services Period
Professionals
Public Accounting KAP Amir Abadi Jusuf, Aryanto, Audited the Bank’s Rp1.900.000.000,- 2024
Firm Mawar & Rekan FinancialStatements (not include PPN)
Plaza ASIA, Level 10 for year ended 31
Jl. Jend. Sudirman Kav.59 December 2024.
Jakarta 12190 Indonesia
T: +62 21 5140 1340
F: +62 21 5140 1540
E contact@rsm.id
Securities PT Datindo Entrycom To manage recording Rp20.000.000,- 2024
Administration Jl. Hayam Wuruk No. 28 Bank’s shares which (not include PPN)
Bureau Tel. 021 350-8077 is related to monthly
Fax. 021 350-8078 shareholders data
Jakarta 10120 - Indonesia and recording date.
Credit Rating PT Pemeringkat Efek Indonesia (Pefindo) Assignment of the Rp157.500.000,- 2024
Agency PT Equity Tower 30 Floor company rating (not include PPN)
Sudirman Central Business District, Lot. 9 of Bank Mega on
Jl. Jend. Sudirman Kav. 52-53 an annual basis
Jakarta Selatan 12190, Indonesia according to the
Tel. (021) 509 68469 rating agreement.
Fax. (021) 509 68468
Notary Notaris Dharma Akhyuzi, SH The preparation of Rp.87.000.000,- 2024
Jl.Otto Iskandardinata (Otista) 3 No.117 the Deed of the 2024 (not include PPN)
Jakarta Timur, Indonesia General Meeting of
Tel. (021) 8515502 Shareholders.
Fax. (021) 8515377
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Company
Profile
Information on the
Company Website
Bank Mega creates and manages the main website Pursuant to Article 6 of the Financial Services
of the Bank, namely https://bankmega.com/id/, Authority Regulation (POJK) No. 8/POJK.4/2015
based on the OJK Regulation No. 8/POJK.04/2015 on the Websites of Issuers or Public Companies,
concerning the websites of issuers or public Bank Mega has provided information on the website
companies. Bank Mega’s website, which was created regarding the following information:
in Indonesian and English, reflects the Bank’s 1. General information about issuers or public
commitment to the implementation of Law No. 8 companies;
of 1995 on Capital Markets and the improvement of 2. Information for Investors or Investors;
the implementation of good corporate governance, 3. Corporate governance information; and
especially towards shareholders, customers, the 4. Corporate social responsibility information.
community, the government as well as other
stakeholders.
Office
Network Address
No Office Name Address Phone Number Fax Province
1 KC JKT SUDIRMAN Sudirman Plaza Complex Indofood Tower, 021 57935988 021 57935959 DKI Jakarta
Lantai Dasar
Jl. Jend Sudirman Kav 76-78
Jakarta 12920
2 KCP JKT HASYIM ASHARI Jl. KH. Hasyim Ashari No. 9 E, 021 6329327 021 6326585 DKI Jakarta
Jakarta 10130
3 KCP JKT BENHIL Jl. Bendungan Hilir Raya No. 88, 021 57951661 021 57951662 DKI Jakarta
Jakarta 10310
4 KCP SBY KERTAJAYA Jl. Kertajaya No. 65, Surabaya 60286 031 5014655 031 5014653 East Java
5 KC DENPASAR Jl. Teuku Umar No. 263, Denpasar 80113 0361 237137 0361 237136 Bali
6 KCP JKT KOTA Jl. Pintu Besar Utara No. 31-33, 021 6902667 021 6913083 DKI Jakarta
Jakarta 11110
7 KCP SBY KEMBANG JEPUN Jl. Kembang Jepun No. 180-184, 031 3525343 031 3552206 East Java
Surabaya 60162
8 KC SBY YOS SUDARSO Jl. Yos Sudarso No. 17, Surabaya 60271 031 5310241 031 5457193 East Java
9 KC SBY SUNGKONO Kompleks Wonokitri Indah Kav. S 3- 5 031 5619731 031 5661183 East Java
Jl. May. Jend. Sungkono, Surabaya 60225
10 KC MALANG Jl. Jaksa Agung Suprapto No. 27, 0341 361653 0341 361658 East Java
Malang 65111
11 KC JOMBANG Jl. K.H. Wachid Hasyim No. 181, 0321 861473 0321 861282 East Java
Jombang 61415
12 KCP JKT SENEN Komp. Pertokoan Segitiga Senen Blok C8 021 3855124 021 3852324 DKI Jakarta
Jl. Senen Raya No. 135, Jakarta 10140
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No Office Name Address Phone Number Fax Province
13 KCP DENPASAR SEMINYAK Jl. Raya Basangkasa No. 10 0361 737727 0361 737728 Bali
Denpasar 80361
14 KC JKT EQUITY TOWER Gedung Perkantoran Equity Tower 021 29035252 021 29035394 DKI Jakarta
Ground Floor A1
Jl. Jend. Sudirman Kav. 52-53,
Lot.9 SCBD, Jakarta 12190
15 KCP JKT FATMAWATI Jl. RS. Fatmawati No. 80 E - F, 021 75915141 021 75914868 DKI Jakarta
Jakarta 12430
16 KCP CIMAHI TRANSMART Ged. Transmart Cimahi Unit G-4 022 86001144 022 86001145 West Java
Jl. Raya Cimahi, Cimahi 40526
17 KCP JKT KEBON JERUK Komplek Graha Kencana 021 53673982 021 53673979 DKI Jakarta
Jl. Perjuangan No. 88C & 88D,
Jakarta 11530
18 KC BANDUNG Menara Bank Mega Bandung, 022 87341000 022 87340910 West Java
Jl. Gatot Subroto No. 283
Bandung 40263
19 KCP JKT RASUNA SAID Menara Mega Syariah, Lt. 1 021 29852020 021 29852021 DKI Jakarta
Jl. HR. Rasuna Said, Kav. No. 19A,
Jakarta 12950
20 KC JKT PLUIT Jl. Pluit Kencana Raya No. 98-100 021 6628873 021 6628874 DKI Jakarta
Jakarta Utara 14450, Jakarta 14450
21 KCP JKT SUNTER Komp. Rukan Puri Mutiara Blok A No. 83 021 65306423 021 65306426 DKI Jakarta
Jl. Griya Utama Sunter Agung
Jakarta 14350
22 KCP JKT BINTARO Bintaro Sektor I Blok E – 20, 021 7351008 021 7351012 DKI Jakarta
Jakarta 12330
23 KCP SBY GRESIK Kompleks Pertokoan Multi Sarana Plaza 031 3979936 031 3982015 East Java
Blok A No. 8
Jl. Gubernur Suryo, Gresik 61116
24 KC JKT ROXY Komplek Ruko Roxy Mas Blok B2 No. 01 021 6334956 021 6334957 DKI Jakarta
Jl. KH.Hasyim Ashari 125 Jakarta Pusat
10150, DKI Jakarta
25 KCP BKS KALIMALANG Komplek Ruko XML (Kalimalang) No. 43 021 8640525 021 8640779 West Java
Jl. KH. Noer Ali, Kalimalang, Bekasi 17136
26 KCP JKT SAHARJO Jl. Prof. Dr. Soepomo No. 32 021 83702359 021 8295198 DKI Jakarta
Kel. Menteng Dalam, Jakarta 12870
27 KCP JKT TANJUNG DUREN Jl. Tanjung Duren Raya No. 139, 021 5645966 021 5645967 DKI Jakarta
Jakarta 11470
28 KCP JKT RAWAMANGUN Jl. Paus No. 89 B, RT 01/RW 08, Jati, 021 4753070 021 4756277 DKI Jakarta
Kecamatan Pulo Gadung,
Jakarta Timur 13220
29 KC KEDIRI Jl. Erlangga No. 19, Kediri 64122 0354 694009 0354 694010 East Java
30 KC SEMARANG MBM Semarang Lt. GF 024 86460900 024 3549371 Central Java
Jl. Pandanaran No. 82, Semarang 50134
31 KC YOGYAKARTA Jl. Jenderal Sudirman No. 44, 0274 548622 0274 548623 Yogyakarta
Yogyakarta 55224
32 KCP JKT CIKINI Jl. Cikini Raya No. 28A, Jakarta 10330 021 3157671 021 3157617 DKI Jakarta
33 KC BEKASI A. YANI Jl. Jend. Ahmad Yani Ruko Bekasi Mas 021 88960133 021 88960134 West Java
A3-5, Kota Bekasi 17141, Jawa Barat
34 KCP SBY KEDUNGDORO Jl. Kedungdoro 105, Surabaya 60261 031 5354494 031 5354530 East Java
35 KCP JKT TANAH ABANG Jl. Fachrudin Tanah Abang Bukit Blok C 021 3926751 021 31924088 DKI Jakarta
No. 49, Jakarta 10250
36 KCP JKT JEMBATAN LIMA Komplek Ruko Jembatan Lima Indah 021 6331341 021 6330785 DKI Jakarta
No. 15 E, Jl. K.H. Mas Mansyur,
Jakarta 11270
37 KCP SBY KAPAS Jl. Kapas Krampung No. 162, 031 5026033 031 5025977 East Java
KRAMPUNG Surabaya 60133
38 KC MEDAN Jl. Kapt. Maulana Lubis No. 11 061 4511618 061 4565449 North Sumatra
Medan 20212
39 KCP BSD Komplek BSD Sektor VII Blok RL No. 27, 021 5388208 021 5388211 Banten
Tangerang Selatan 15322
40 KCP BDG KOPO Komplek Ruko Kopo Plaza 022 6002955 022 6002957 West Java
Jl. Lingkar Selatan Blok B No. 8
Bandung 40232
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Company
Profile
No Office Name Address Phone Number Fax Province
41 KCP JKT GEDUNG JAYA Jl. MH. Thamrin No. 12, Jakarta 10340 021 31927937 021 31928036 DKI Jakarta
42 KCP JKT KEMANG Wisma Bakrie CSU Lt. 1, 021 7180771 021 7180773 DKI Jakarta
Jl. Kemang Raya No. 4, Jakarta 12730
43 KC SOLO Jl. Slamet Riyadi No. 323, Solo 57142 0271 733660 0271 733662 Central Java
44 KC LAMPUNG Jl. Laksamana Malahayati 8, 0721 474668 0721 474670 Lampung
Bandar Lampung 35225
45 KC PADANG Jl. Jend. Sudirman No. 42 B-C 0751 20999 0751 23099 West Sumatra
Padang 25128
46 KC PEKANBARU Jl. Jend. Sudirman No. 351, 0761 885888 0761 854030 Riau
Pekanbaru 28115
47 KC JAMBI Jl. Hayam Wuruk No. 102 Kel. Sungai 0741 7550805 0741 24008 Jambi
Asam, Kec. Jambi Selatan, Jambi 36134
48 KC BATAM Jl. Sultan Abdul Rahman Komplek 0778 4884100 0778 4884101 Kepulauan Riau
Lumbung Rejeki Blok D No. 5-6,
RT 001 RW 002, Kel. Lubuk Baja Kota,
Kec. Lubuk Baja, Nagoya, Batam 29444
49 KCP MDN HARYONO Jl. MT. Haryono No. 144 - 146, 061 4157165 061 4157056 North Sumatra
Medan 20212
50 KC SAMARINDA Jl. Jenderal Sudirman No. 33B, 0541 748899 0541 736919 East Kalimantan
Samarinda 75121
51 KC BALIKPAPAN Jl. Ahmad Yani No. 33 - 34, 0542 441516 0542 441586 East Kalimantan
Balikpapan 76114
52 KC BANJARMASIN Jl. S. Parman No. 37, 0511 6739000 0511 6710022 South
Banjarmasin 70114 Kalimantan
53 KC MAKASSAR Jl. A. Yani No. 7, 0411 3623232 0411 3618107 South Sulawesi
Makassar 90174
54 KCP SBY JEMUR ANDAYANI Jl. Jemur Andayani No. 11C, 031 8434951 031 8434957 East Java
Surabaya 60237
55 KCP MALANG KYAI TAMIN Jl. Kyai Tamin No.35 – 41, Kel. Sukoharjo, 0341 343877 0341 343873 East Java
Kec. Klojen - Kota Malang 65118
56 KC CIREBON Jl. Yos Sudarso No. 2B - Cirebon 45118 0231 211110 0231 238800 West Java
57 KCP UBUD Jl. Raya Ubud, Ds. Kutur No. 115, 0361 977635 0361 977636 Bali
Gianyar 80571
58 KC PALEMBANG Jl. Kapt. A. Rivai No. 31 F, 0711 373160 0711 354140 South Sumatra
Palembang 30129
59 KCP JKT DUTA MAS Komp. Pertokoan Duta Mas Fatmawati 021 7233830 021 7233782 DKI Jakarta
Blok B1 No. 6, Jl. RS. Fatmawati No. 39,
Jakarta 12150
60 KC JKT CEMPAKA MAS Rukan Graha Cempaka Mas Blok B No. 01, 021 4222929 021 4222980 DKI Jakarta
Jl. Letjend. Suprapto, Jakarta 10640
61 KC JKT MANGGA DUA Jl. Mangga Dua Raya Harco Mangga Dua 021 6000188 021 6123162 DKI Jakarta
Blok E 32, Jakarta 10730
62 KCP BDG BUAH BATU Jl. Buah Batu No 141, Bandung 40264 022 7322855 022 7322856 West Java
63 KCP BDG SETRASARI Jl. Prof. Dr. Soeria Soemantri kav. 7 022 2009860 022 2009858 West Java
Bandung 40163
64 KC JKT TENDEAN Menara Bank Mega Lantai. Dasar, 021 79175888 021 7990868 DKI Jakarta
Jl. Kapt. Tendean Kav. 12 - 14A,
Jakarta 12790
65 KC MANADO Kawasan Mega Mas Blok IB No. 1 0431 879555 0431 879561 North Sulawesi
Jl. Piere Tendean (Boulevard),
Menado 95111
66 KCP TANGERANG Jl. Daan Mogot No. 27 B, Tangerang 15111 021 55772060 021 55772063 Banten
67 KCP JKT KELAPA GADING Jl. Boulevard Barat Blok LA 1 No. 5-6, 021 45854822 021 45854819 DKI Jakarta
Jakarta 14240
68 KCP MDN CIREBON Jl. Cirebon No. 45, Medan 20212 061 4555525 061 4555508 North Sumatra
69 KCP MAKASSAR A.YANI Jl. A. Yani No. 43, 0411 3618356 0411 3617447 South Sulawesi
Makassar 90174
70 KC JKT THE PRIME SUNTER The PRIME – Office Suites Lantai Lobby 021 22657125 021 22657126 DKI Jakarta
Suites D,
Jl. Yos Sudarso Kav 30, Jakarta 14350
71 KCP LAMPUNG - KARTINI Jl. Kartini Blok B1 No. 25 0721242468 0721242471 Lampung
Bandar Lampung 35116
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No Office Name Address Phone Number Fax Province
72 KCP PALEMBANG Jl. Sayangan No. 72 Kel. Ilir Timur 0711 375838 0711 375607 South Sumatra
SAYANGAN Palembang 30122
73 KCP SOLO URIP Jl. Urip Sumiharjo No. 47, 0271 662668 0271 662601 Central Java
SUMOHARJO Solo 57128
74 KCP YOGYAKARTA Jl. Sriwedani No. 6, Yogyakarta 55122 0274 554949 0274 557420 Yogyakarta
SRIWEDANI
75 KCP MAKASSAR Jl. Raya Boulevard Jasper II No. 45 C 0411 425036 0411 425037 South Sulawesi
PANAKUKANG Panakukang, Makassar 90222
76 KCP JKT WARUNG BUNCIT Wisma Perkasa 021 7902530 021 7902532 DKI Jakarta
Jl. Warung Buncit Raya 21 B,
Jakarta Selatan 12510
77 KCP JKT MUARA KARANG Jl. Muara Karang Raya No. 50 E, 021 6621018 021 6621135 DKI Jakarta
Jakarta 14450
78 KCP TGR CIPUTAT Kompl. Pertokoan Megamal Blok A/3, 021 7444221 021 7443661 Banten
Jl. Ciputat Raya, Tangerang Selatan 15412
79 KCP JKT LOKASARI Komplek Pertokoan THR Lokasari 021 6259886 021 6591325 DKI Jakarta
Blok B 25 - 27
Jl. Mangga Besar, Jakarta 11170
80 KC PONTIANAK Jl. H. Agus Salim No. 10 – 12, 0561 739822 0561 749078 West
Pontianak 78117 Kalimantan
81 KC BOGOR Jl. Ir. Juanda No. 38 - 40, Bogor 16122 0251 8356545 0251 8356546 West Java
82 KCP BKS CIKARANG Ruko Menteng, Blok A No. 6, 021 89907877 021 89907879 West Java
Jl. MH. Thamrin Lippo Cikarang
Cikarang 175450
83 KCP CIPADUNG Transmart Cipadung Unit GF 006 022 87836456 022 87836446 West Java
TRANSMART Jl. A.H. Nasution No. 73,
Bandung 40615
84 KCP JKT PERMATA HIJAU Grand ITC Permata Hijau, 021 53663522 021 53663516 DKI Jakarta
Ruko Emerald No. 9
Jl. Arteri Permata Hijau, Jakarta 12210
85 KCP BDG JUANDA Jl. Ir. H. Juanda No. 126B, Bandung 40264 022 2532129 022 2532017 West Java
86 KCP BDG SUDIRMAN Komplek Ruko Sudirman Plaza Blok 91F, 0224260117 0224260116 West Java
Jl. Jend. Sudirman No. 66-68,
Bandung 40264
87 KCP JKT ITC MANGGA DUA Mangga Dua Lt.4 Blok AB No. 39-42, 021 62300855 021 62300880 DKI Jakarta
Jl. Mangga Dua Raya, Jakarta 14430
88 KCP BALIKPAPAN Komp. Balikpapan Permai No. 9, 0542 443448 0542 443449 East Kalimantan
SUDIRMAN Jl. Jend. Sudirman, Balikpapan 76114
89 KCP SAMARINDA S. Komp. Ruko Simpang Dr. Sutomo Petak 1, 0541 201222 0541 202048 East Kalimantan
PARMAN Jl. S. Parman No. 1, Samarinda 75117
90 KCP MADIUN Jl. Jend. Sudirman No. 23 Madiun 63116 0351 483678 0351 483676 East Java
91 KCP SBY NGAGEL Komp. RMI Jl. Ngagel Jaya Selatan 031 5017115 031 5052956 East Java
Blok D – 12, Surabaya 60284
92 KC MATARAM Jl. Pejanggik 129, Cakranegara, 0370 648988 0370 648090 West Nusa
Mataram 83231 Tenggara
93 KC PURWOKERTO Komplek Ruko Kranji Megah 0281 642758 0281 642741 Central Java
Jl. Jend. Sudirman No. 393,
Banyumas 53116
94 KCP MALANG KAWI Jl. Terusan Kawi No. 2 Kav. 7, 0341 576234 0341 576232 East Java
Malang 65146
95 KCP PALEMBANG PTC Palembang Trade Center Blok 18, 0711 382382 0711 382234 South Sumatra
Jl. R. Sukanto No. 8A, Palembang 30114
96 KC JKT PONDOK INDAH Pondok Indah Plaza I Blok Ua 14, 021 75911608 021 75911607 DKI Jakarta
Jl. Taman Duta I Jakarta 12310
97 KCP KUDUS Jl. Komp. Pertokoan Ahmad Yani No. 15, 0291 446458 0291 446369 Central Java
Jl. Ahmad Yani, Kudus 59318
98 KCP BANJARMASIN Jl. Jend. A. Yani KM 36,5, 0511 4787575 0511 4787585 South
BANJARBARU Banjarmasin 70234 Kalimantan
99 KCP JKT KRAMAT RAYA JL. Kramat Raya No. 178 B, 021 3144377 021 3144585 DKI Jakarta
Jakarta 10430
100 KCP JKT CINERE Jl. Cinere Raya Blok A No. 1 B, 021 7535438 021 7536148 West Java
Depok 16514
101 KCP SEMARANG Ruko Peterongan Plaza Blok A-12 0248 413255 0248 413236 Central Java
PETERONGAN Jl. MT. Haryono No. 719, Semarang 50242
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102 KCP CIBUBUR CITRA Komp. Ruko Citra Grand Blok R1 No. 16 021 84592345 021 8452345 West Java
GRAND Jl. Raya Alternatif Cibubur, Bekasi 17435
103 KC JEMBER Jl. A. Yani No. 19, Jember 68137 0331 481010 0331 481616 East Java
104 KCP JKT GREEN GARDEN Komplek Ruko Green Garden 021 5800123 021 5811506 DKI Jakarta
Blok I-9, No. 12A
Jl. Panjang, Jakarta 11520
105 KC KENDARI Jl. A. Yani No. 30 AB Blok A3 dan A4, 0401 3133232 0401 3128733 Southeast
Kendari 93117 Sulawesi
106 KCP DEPOK ITC Jl. Margonda Raya No. 56, Depok 16431 021 77214436 021 77214435 West Java
107 KCP SBY SIDOARJO Jl. A. Yani No. 41-43 Blok C 031 8959787 031 8959786 East Java
Sidoarjo 61212
108 KCP BLITAR Jl. Cepaka No. 5 Blitar 66121, Blitar 66121 0342 816398 0342 816397 East Java
109 KCP JKT MAYESTIK Jl. Kyai Maja No. 53 C Jakarta 12130 021 72798545 021 72798556 DKI Jakarta
110 KCP PALU MANONDA Komplek Ruko Patra Moderen Blok J1 0451 460600 0451 460601 Central Sulawesi
No. 7-8 Jl. Labu, Palu 94223
111 KCP JKT TUBAGUS ANGKE Jl. Tubagus Angke Komp. Duta Mas 021 56944575 021 56944576 DKI Jakarta
Blok D9/A kav.7 Jakarta 11460
112 KCP CILEGON Jl. Raya SA Tirtayasa No. 17 G 0254 388882 0254 388622 Banten
Cilegon 42411
113 KCP BEKASI JUANDA Jl. Ir. H. Juanda 137 Blok A No. 5, 021 8806229 021 8807215 West Java
Bekasi 17112
114 KC TEGAL Jl. Gajah Mada No. 103 Pekauman, 0283 324545 0283 324600 Central Java
Tegal 52113
115 KCP TANJUNG PINANG Jl. Merdeka No. 1, Tanjung Pinang 29111 0771 313911 0771 314419 Kepulauan Riau
Riau
116 KCP JKT CEMPAKA PUTIH Gedung Tindra unit J 021 4225877 021 4225887 DKI Jakarta
Jl. Letjend Suprapto No. 60
Cempaka Putih, Jakarta 10520
117 KCP JKT KEBON JERUK Komplek Ruko Intercon Plaza Blok F no.9 021 58903686 021 58933789 DKI Jakarta
INTERCON Jl. Taman Kebon Jeruk Jakarta 11630
118 KCP TULUNGAGUNG Jl. Diponegoro No. 130 0355 337069 0355 337066 East Java
Tamanan, Tulugagung,
Tulungagung 66217
119 KCP SBY MULYOSARI Jl. Mulyosari No. 360 E, Surabaya 60112 031 5910343 031 5912894 East Java
120 KCP BANJARMASIN A.YANI Jl. A. Yani KM 3,5 No. 66 A 0511 3263399 0511 3266681 South
Karang mekar, Banjarmasin Timur, Kalimantan
Banjarmasin 70248
121 KC PALU Jl. Jend Sudirman No.15 Besusu Tengah 0451 456401 0451 456407 Central Sulawesi
Palu 94111
122 KCP MANADO SAM Komplek Perkantoran Wanea Plaza Blok 0431 854842 0431 854809 North Sulawesi
RATULANGI A1 No. 1, Jl. Sam Ratulangi, Manado 95115
123 KCP SEMARANG SUARI Ruko Suari blok D 0243522992 0243522991 Central Java
Jl. Suari No. 7 Semarang 50137
124 KCP PEKALONGAN Jl. KH.Mansyur No.30 Blok 5 & 6 0285431238 0285431239 Central Java
Pekalongan 51119
125 KCP PEKANBARU RIAU Jl. Riau No. 56 B Kampung baru 076133299 076138600 Riau
kec Senapelan, Pekanbaru 28154
126 KCP JAMBI WILTOP Komplek pertokoan wiltop 07417837169 07417837168 Jambi
Jl.Sultan Thaha No. 29-30 Jambi 36132
127 KC TASIKMALAYA Jl.Gunung Sabeulah No. 2 D Kelurahan 0265 338509 0265 337735 West Java
Yudanagara Tasikmalaya 46121
128 KCP SBY HR.MUHAMMAD Komplek ruko HR.Muhammad 031 7382861 031 7382859 East Java
Square kav. A1
Jl. HR. Muhammad 140B-1
Surabaya 60225
129 KCP JKT PURI INDAH Rukan Sentra Niaga Puri Indah Blok T-6 021 58356388 021 58356387 DKI Jakarta
No. 22 Kembangan Jakarta 11610
130 KC SBY DARMO Jl. Raya Darmo No. 95 031 5688566 031 5688575 East Java
Surabaya 60265
131 KCP DENPASAR GATOT Jl. Gatot Subroto Tengah 296 C 0361 424600 0361 430588 Bali
SUBROTO Denpasar 80113
132 KCP BOGOR PADJAJARAN Ruko Sentra V Point 0251 8387030 0251 8364018 West Java
Jl. Padjadjaran No. 1 Blok ZC Sukasari
Bogor 16143
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133 KCP CILACAP Jl. A Yani Square No. 2-3 Cilacap 53213 0282 520366 0282 520122 Central Java
134 KCP JKT CITRA GARDEN Komplek ruko Citraniaga No. A2 021 54370788 021 54370790 DKI Jakarta
Jl. Kebahagiaan, Jakarta 11830
135 KCP MAKASSAR METRO Jl. Veteran Utara Kompleks Ruko 0411 3626565 0411 3625212 South Sulawesi
SQUARE Makkasar Square Blok B No. 7,
Makassar 90141
136 KCP JKT KELAPA GADING Jl. Boulevard Raya Blok CN 3 No. 3 021 45840533 021 45854819 DKI Jakarta
BOULEVARD RAYA Kelapa Gading, Jakarta 41240
137 KCP JAMBI TRANSMART Transmart Jambi Unit GF 19, 0741 3611084 0741 3611085 Jambi
Jl. Jend. Sudirman, Kel. Tambaksari,
Kec. Jambi Selatan, Jambi 36122
138 KCP BEKASI JABABEKA Ruko Jababeka 1 Shop House Blok 021 8934646 021 8934346 West Java
B 14-15, Cikarang 17550
139 KCP PATI Jl. Panglima Sudirman No. 87, Pati 59111 0295 385663 0295 386223 Central Java
140 KCP PURWAKARTA Jl. RE Martadinata No. 12 Nagri Tengah, 0264 200018 0264 200019 West Java
Purwakarta 41114
141 KCP GARUT Jl. Ciledug No. 146 Kota Kulon 0262 242191 0262 242190 West Java
Garut 44112
142 KCP BOJONEGORO Jl. Untung Surapati No. 18, 0353 893500 0353 893505 East Java
Bojonegoro 62215
143 KCP JKT PANTAI INDAH Rukan Cordoba Blok G No. 17 Bukit Golf 021 55966039 021 55966040 DKI Jakarta
KAPUK Mediterania Pantai Indah Kapuk,
Jakarta 14440
144 KCP MDN PULO BRAYAN Jl. Yos Sudarso Komodor Laut No. 16/EF 0616 636110 0616 636106 North Sumatra
Medan 20116
145 KCP PALOPO Jl. Kelapa No. 60, Palopo 91921 0471 24800 0471 21002 South Sulawesi
146 KCP MAMUJU Jl. Andi Pangerang Pettarani No. 45 0426 22433 0426 22290 West Sulawesi
Mamuju 91511
147 KCP TIMIKA Jl. Cendrawasih No. 99 0901 323918 0901 323939 Papua
Distrik Mimika Baru, Mimika 99910
148 KCP GORONTALO Jl. Ahmad Yani No. 139, Gorontalo 96114 0435 824999 0435 829977 Gorontalo
149 KCP MERAUKE Jl. Raya Mandala No. 330, Merauke 99611 0971 324500 0971 324700 Papua
150 KCP SORONG Jl. Sudirman No. 60, Sorong 98415 0951 331731 0951 331922 Papua Barat
151 KCP KLATEN Jl. Pemuda Selatan No. 119, Klaten 57412 0272 329242 0272 329241 Central Java
152 KCP PROBOLINGGO Jl. Soekarno Hatta No. 35 0335 437929 0335 437922 East Java
Probolinggo 67211
153 KC BENGKULU Jl. Sudirman No. 237, Bengkulu 38115 0736 347088 0736 25543 Bengkulu
154 KCP SERANG Jl. A. Yani No. 15, Serang 42151 0254 216070 0254 216027 Banten
155 KCP SUMBAWA Jl. Diponegoro No. 55, Sumbawa 84313 0371 626669 0371 626660 West Nusa
Tenggara
156 KCP BANYUWANGI Jl. A Yani No. 46 Lingkungan Mulyosari 0333 419288 0333 419282 East Java
Banyuwangi 68414
157 KCP SUKABUMI Jl. Sudirman No. 49, Sukabumi 43121 0266 215500 0266 217600 West Java
158 KCP SAMPIT Jl. Ahmad Yani No. 51, Sampit 74322 053130902 053132051 Central
Kalimantan
159 KCP MAGELANG Jl. Jend Sudirman No. 139, 0293 313226 0293 313125 Central Java
Magelang 56125
160 KCP TARAKAN Jl. Jend Sudirman No. 2 Tarakan 77111 0551 21108 0551 22558 Kalimantan
Utara
161 KC TERNATE Jl. Babula No. 2 Ternate 97723 0921 3128550 0921 3128577 Maluku Utara
162 KCP KETAPANG Jl. Let. Jend. R. Suprapto No. 159 0534 3037099 0534 3037098 West
Ketapang 78851 Kalimantan
163 KCP MDN ISKANDAR MUDA Jl. Sultan Iskandar Muda No. 137 0614. 564676 0614 564611 North Sumatra
Medan 20119
164 KCP SINTANG Jl. M. T. Haryono No. 15 Sintang 68614 0565 22255 0565 22252 West
Kalimantan
165 KC PARE- PARE Jl. Bau Maseppe No. 451, Pare-Pare 78851 0421 24588 0421 24800 South Sulawesi
Sulawesi Selatan
166 KC PALANGKARAYA Jl. A. Yani No.66 - Palangkaraya 73111 0536 3241444 0536 3241441 Central
Kalimantan
167 KCP BITUNG Jl. Yos Sudarso No. 01, Lingkungan V 0438 34454 0438 34820 North Sulawesi
Bitung 95521
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168 KCP JKT GADING Komp. OrchardSq 021 29077300 021 29077340 DKI Jakarta
ORCHARD Jl. Raya Klp. Hybrida Blk GOS No. B19,
Jakarta 14140
169 KCP JKT TB SIMATUPANG Gd. GKM Green Tower , 021 50812101 021 50812102 DKI Jakarta
Jl. TB Simatupang Kav. 89G, Pasar
Minggu, Jakarta 12520
170 KCP BKS PONDOK GEDE Pondok Gede Plaza 021 84938487 021 84938488 West Java
Jl. Raya Pondok Gede Blok C No. 21&22,
Bekasi 17411
171 KCP JKT TAMAN PALEM Komp Perumahan Taman Palem Lestari 021 55951983 021 55951986 DKI Jakarta
Blok B-17 No.65-66, Cengkareng
Jakarta 11730
172 KCP SUMEDANG Jl. Prabu Geusan Ulu No. 53, 0261 201799 0261 201649 West Java
Kec. Sumedang Selatan - Sumedang
45312
173 KCP MAJALAYA Blok Pasar Tengah 0228 5963789 0228 5963790 West Java
Jl. Pasar Tengah No. 28 Kec. Majalaya
bandung 40291
174 KCP JEPARA Jl. Pemuda No. 3A, Potroyudan - Jepara 0291 597825 0291 597832 Central Java
59411
175 KCP SITUBONDO Jl. Argopuro No.102, Kec. Panji - 0338 672800 0338 674300 East Java
Situbondo 68355
176 KCP LEMBANG Jl. Raya Lembang No. 360, Kec. Lembang 0222 787002 0222 784755 West Java
Bandung 40391
177 KCP SBY WIYUNG Jl. Raya Menganti Wiyung No. 18, 031 7524378 031 7524726 East Java
Kec. Wiyung - Surabaya 60228
178 KCP CIANJUR Jl. Dr. Muwardi No. 110, Kec. Cianjur 0263 262856 0263 262866 West Java
Cianjur 43216
179 KCP KEDIRI PARE Jl. Pahlawan Kusuma Bangsa No. 39, 0354 392900 0354 395700 East Java
Kec. Pare - Kediri 64212
180 KCP JATIBARANG Jl. Mayor Dasuki No. 176, Kec. Jatibarang 0234 5357268 0234 5357262 West Java
- Indramayu 45273
181 KCP NGANJUK Jl. A Yani No. 77, Nganjuk 64411 0358 331777 0358 331771 East Java
182 KCP BDG SOEKARNO Jl. Bypass Soekarno Hatta No. 592 022 7508956 022 7508987 West Java
HATTA Kec. Buah Batu Desa Sekejati Kota
Bandung 40286
183 KC KUPANG Jl. Moh. Hatta No. 30A, 0380 820500 0380 820013 East Nusa
Kec. Oebobo - Kupang 85112 Tenggara
184 KC CIMAHI Jl. Jenderal Amir Machmud No. 517 022 6635006 022 6635007 West Java
Kota Cimahi 40532 Jawa Barat
185 KCP BATURAJA Jl. Ahmad Yani No. 55, Baturaja 32111 0735 327201 0735 327202 South Sumatra
186 KCP SINGKAWANG Jl. Yos Sudarso No. 88, Kec. Singkawang 0562 633828 0562 634020 West
Barat - Singkawang 79122 Kalimantan
187 KCP BONTANG Jl. Jend. Ahmad Yani No. 33, 0548 22525 0548 25077 East Kalimantan
Kec. Bontang Utara - Bontang 75311
188 KCP SANGATTA Jl. Yos Sudarso IV No. 40B, Sangatta 05492 027966 05492 1531 East Kalimantan
Kutai Timur 75611
189 KCP JKT TANJUNG PRIOK Jl. Enggano No. 68, Kec. Tanjung Priok 021 43800746 021 43800745 DKI Jakarta
Jakarta 14310
190 KCP KARAWANG Jl. Ahmad Yani No. 87 - Karawang 41373 0267 8453029 0267 8453024 West Java
191 KCP BOYOLALI Jl. Raya Pandanaran No. 5, Kec. Boyolali 0276 325100 0276 325355 Central Java
Boyolali 57311
192 KCP BENGKALIS Jl. Ahmad Yani, Kel. Bengkalis, 0766 22286 0766 22287 Riau
Kec. Bengkalis – Bengkalis 28712
193 KCP PELAIHARI Jl. Ahmad Yani, Kel. Pelaihari, 0512 23234 0512 23100 South
Kec. Pelaihari – Kab. Tanah Laut 70811 Kalimantan
194 KCP SUKOHARJO Jl. Jend Sudirman No.119, Kel. Jomber, 0271 592551 0271 592046 Central Java
Kec. Bendosari – Sukoharjo 57521
195 KCP SAMBAS Jl. Gusti Hamzah, Kel. Durian, 0562 393231 0562 393227 West
Kec. Sambas Sambas 79462 Kalimantan
196 KCP SANGGAU Jl. Ahmad Yani No. 14, Kel. Ilir Kota, 0564 22313 0564 21912 West
Kec. Sanggau Kapuas – Sanggau 78513 Kalimantan
197 KCP LUWUK BANGGAI Jl. Ahmad Yani No. 153 0461 23901 0461 23903 Central Sulawesi
Kel. Luwuk, Kec. Luwuk Kab. Banggai
94711
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198 KCP CIBINONG Jl. Mayor Oking, Kec. Cibinong 021 87914557 021 87914569 West Java
Bogor 16918
199 KCP BONE Jl. Ahmad Yani, No. 2 Kel. Macege 0481 23001 0481 26232 South Sulawesi
kec. palaka, Kab. Bone Sulawesi Selatan,
Bone 92761
200 KCP DEWI SARTIKA Jl. Dewi Sartika Raya No. 71 Kel. Cawang 021 80877927 021 80877317 DKI Jakarta
Kec. Kramat Jati jakarta 13630
201 KCP SUNGAI LIAT Jl. Jend Sudirman No. 106, Kel. Sri 0717 95927 0717 92862 Bangka
Menanti, Kec. Sungai Liat, Kab. Bangka Belitung
33214
202 KCP PEKANBARU NANGKA Jl. Tuanku Tambusai No. 199, Kel. Labuh 0761 39541 0761 39549 Riau
Baru Timur , Kec. Tampan, Kodya
Pekanbaru 28291
203 KCP PANGKALAN KERINCI Jl. Maharaja Indra, Kel. Pangkalan Kerinci, 0761 494478 0761 494447 Riau
Kec. Pangkalan Kerinci, Kab. Pelalawan,
Pelalawan 28300
204 KCP TANA PASER Jl. R Suprapto RT 08 / 04 No. 9, 05432 1090 05432 1022 East Kalimantan
Kel. Tanah Grogot, Kec. Tanah Grogot,
Kab. Paser, Pasir 76251
205 KCP NABIRE Jl. Yos Sudarso, Kel. Oyehe, Kec. Nabire, 0984 24220 0984 24244 Papua
Nabire 98816
206 KCP PEKANBARU Jl. H. Imam Munandar, Kel. Tangkerang 0761 44133 0761 44122 Riau
HARAPAN JAYA Selatan, Kec. Bukit Raya,
Pekanbaru 28288
207 KCP JKT PASAR KRAMAT Ruko Pasar Induk Kramat Jati Blok D2 021 87788275 021 87788285 DKI Jakarta
JATI No. 11,12&12A, Kel. Tengah,
Kec. Kramat Jati - Jakarta 13540
208 KCP SBY TRANSMART Transmart Rungkut, 031 87855261 031 87855323 East Java
RUNGKUT Jl. Raya Kali Rungkut No. 25,
Surabaya 60293
209 KCP BDG KOPO INDAH Taman Kopo Indah II Blok IV A7, Desa 02254 05399 02254 05099 West Java
Rahayu, Kec. Margaasih, Kab. Bandung,
Bandung 40218
210 KCP BARABAI Jl. Garuda / Pangeran Moh. Noor, 05174 2399 05174 2167 South
Kel. Barabai Utara, Kec. Barabai, Kalimantan
Kab. Hulu Sungai Tengah 71313
211 KCP BANJAR Jl. Letjen Suwarto No.10, Kel. Hegarsari, 0265 745535 0265 745560 West Java
Kec. Pataruman, Kota Banjar 46322
212 KCP RANTAU PRAPAT Jl. Ahmad Yani No. 128, Kartini, Rantau 0624 351129 0624 351123 North Sumatra
Utara, Labuhan Batu 21418
213 KCP TENGGARONG Jl. Achmad Muksin No. 56, Kel. Timbau, 0541 6666405 0541 7244724 East Kalimantan
Tenggarong, Kutai Kartanegara 75511
214 KCP TNG KARAWACI Ruko Perkantoran Pinangsia Blok H 021 5519699 021 5519747 Banten
No. 062 & 063, Kel. Panunggangan Barat,
Kec. Cibodas, Tangerang 15139
215 KCP BATULICIN Jl. Raya Batulicin, Desa Kampung Baru, 0518 74345 0518 74346 South
Kec. Batulicin, Kab. Kota Baru 72171 Kalimantan
216 KCP TEBING TINGGI Jl. Jend A. Yani, Kel. Mandailing, 0621 22666 0621 24666 North Sumatra
Kec. Tebing Tinggi Kota, Kota Tebing
Tinggi 20626
217 KCP SRAGEN Jl. Sukowati No. 135, Sragen 57212 0271 8823171 0271 232234 Central Java
218 KCP JKT DUTA HARAPAN Jl. Komp Duta Harapan Indah Blok L11 & 021 66602545 021 66602414 DKI Jakarta
INDAH L12, Kel. Kapuk Muara, Kec. Penjaringan,
Jakarta 14460
219 KCP JKT BANDENGAN Jl. Bandengan Utara No. 87, 021 66605145 021 66605323 DKI Jakarta
Kel. Penjaringan, Kec. Penjaringan,
Jakarta 14440
220 KCP TANJUNG TABALONG Jl. Pangeran Antasari, Kel. Tanjung, 0526 2022202 0526 2022780 South
Kec. Tanjung, Kab. Tabalong 71513 Kalimantan
221 KCP TROPODO Jl. Raya Tropodo B-1 & B-5, Tropodo, 031 8662228 031 8668524 East Java
Kec. Waru, Kab. Sidoarjo 61256
222 KCP MUARA TEWEH Jl. Yetro Sinseng, Kel. Lanjas, 0519 24858 0519 24859 Central
Kec. Teweh Tengah, Kalimantan
Kab. Barito Utara 73812
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223 KCP KUALA KAPUAS Jl. Jend A. Yani No. 104, Kel. Selat Hilir, 0513 23551 0513 23580 Central
Kec. Selat, Kab. Kapuas 73513 Kalimantan
224 KCP KISARAN Jl. Cokroaminoto No. 41, Kel. Kisaran 0623 42399 0623 42326 North Sumatra
Kota, Kec, Kota Kisaran Barat,
Kab. Asahan 21215
225 KCP PANGKAL PINANG Jl. Jend Sudirman No. 35, Kec. Taman 0717 424709 0717 424539 Bangka
Sari, Kodya Pangkal Pinang 33128 Belitung
226 KCP TOMOHON Jl. Babe Palar Matani III, Kel. Matani, 0431 3157891 0431 3157791 North Sulawesi
Kec. Tomohon Tengah,
Kab. Minahasa 95362
227 KCP DUMAI Jl. Jend Sudirman No. 75 Kel. Teluk Binjai, 07654 38222 07654 38221 Riau
Kec. Dumai Timur Kota Dumai 28813
228 KCP TEMBILAHAN Jl. M Boya No. 18, Kel. Tembilahan Kota, 0768 21601 0768 21602 Riau
Kec. Tembilahan, Kab. Indragiri Hilir 29212
229 KCP TUBAN Jl. Panglima Sudirman No. 185, 0356 327678 0356 326997 East Java
Sendangharjo, Tuban 62313
230 KCP PARIGI Jl. Trans Sulawesi No. 163, Kec. Parigi, 0450 21555 0450 21035 Central Sulawesi
Kab. Parigi Moutong 94371
231 KCP DURI Jl. Jend. Sudirman, Desa Babussalam, 07655 94633 0765 594631 Riau
Kec. Mandau - Kab. Bengkalis 28784
232 KCP UJUNG BATU Jl. Jend. Sudirman, Desa Ujung Batu 0762 7363303 0762 7363302 Riau
Timur, Kec. Ujung Batu,
Kab. Rokan Hulu 28554
233 KCP PRABUMULIH Jl. Jend Sudirman, Kel. Muara Dua, 07133 23600 07133 22115 South Sumatra
Kec. Prabumulih Timur,
Kota Prabumulih 31114
234 KCP SBY KLAMPIS Jl. Klampis Jaya No. 88-90, Kec. Sukolilo, 031 5963175 031 5963194 East Java
Kota Surabaya 59172
235 KC PEMATANG SIANTAR Jl. Sutomo, Siantar Business Center Blok 062222123 062243111 North Sumatra
E3 & E4, Kel. Pahlawan, Kec. Siantar
Timur, Kota Pematang Siantar 21132
236 KCP MEDAN KATAMSO Komp Grand Katamso 0617853666 0617876601 North Sumatra
Jl. Brigjend Katamso, Kel. Kampung Baru,
Kec. Medan Maimun, Medan 20158
237 KCP KOTABARU Jl. H Agus Salim No. 11, Kel. Kotabaru 0518 23633 051823662 South
Tengah, Kec. Pulau Laut Utara, Kalimantan
Kab. Kotabaru 72113
238 KC TANGERANG GADING Jl. Bulevar Raya Gading Serpong Kav 021 29000809 021 29000769 Banten
SERPONG Blok M5/15 Desa Curug Sangereng,
Kec. Padegangan Kab. Tangerang 15810
239 KCP TANJUNG BALAI Jl. HOS Cokroaminoto 0623 595655 0623 595889 North Sumatra
(d/h Sisingamangaraja), Kel. Indra Sakti,
Kec. Tanjung Balai Selatan,
Tanjung Balai 21315
240 KCP MANADO CALACA Ruko Pasar Calaca Unit.3, Kel. Calaca, 0431 843320 0431 843512 North Sulawesi
Kec. Wenang - Kota Menado 95121
241 KCP MAKASSAR DAYA Komp Bukit Khatulistiwa 0411 4772158 0411 4772244 South Sulawesi
Blok A, No.15-16,
Jl. Perintis Kemerdekaan Km14,
Kel. Paccerakang, Kec. Biringkanaya, Kota
Makassar 90241
242 KCP TANJUNG REDEB Jl. SM Aminuddin, Kel. Bugis, 0554 23077 0554 23079 East Kalimantan
Kec. Tanjung Redeb, Kab. Berau 77312
243 KCP BELOPA Jl. Topoka No. 89 (Poros Palopo), 0471 3316111 0471 3316090 South Sulawesi
Kel. Tanamanai, Kec. Belopa,
Kab. Luwu 91994
244 KCP TANJUNG PERAK Jl. Perak Timur No. 196, 031 3283051 031 3284896 East Java
Kec. Pabean Cantikan, Surabaya 60165
245 KCP BDG RAJAWALI Jl. Rajawali Barat No. 63, 022 6012858 022 6012771 West Java
Kec. Andir, Kota Bandung 40182
246 KCP CIKAMPEK Jl. Ahmad Yani No. 9, 0264 8387344 0264 8387171 West Java
Kel. Cikampek Selatan, Kec. Cikampek,
Kab. Karawang 41373
247 KCP PINRANG Jl. Jend Sudirman 0421 922266 0421 923778 South Sulawesi
Kec. Watang Sawito, Kab. Pinrang 91212
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248 KC SIBOLGA Jl. Brigjend Katamso No. 01, 0631 26601 0631 26606 North Sumatra
Kel. Pasar Baru, Kec. Sibolga Kota,
Kota Sibolga 22522
249 KCP FAK-FAK Jl. DR Salasa Namudat, Fak-Fak 98611 0956 24430 0956 24515 Papua Barat
250 KCP MAKASSAR TANJUNG Menara Bank Mega Makassar Lt. G & 1, 0411 8118900 0411 8118522 South Sulawesi
BUNGA Jl. Metro Tanjung Bunga, Kel. Maccini
Sombala, Kec. Tamalate,
Kota Makassar 90224
251 KCP PANGKALAN BUN Jl. Sukma Aria Ningrat, 0532 25103 0532 25105 Central
Kel. Baru, Kec. Arut Selatan, Kalimantan
Kab. Kotawaringin Barat 74113
252 KCP AMUNTAI Jl. Norman Umar, Kel. Kebun Sari, 0527 63522 0527 61969 South
Kec. Amuntai Tengah, Kalimantan
Kab. Hulu Sungai Utara 71415
253 KCP MAKASSAR TRANS Trans Studio Mall Extention LGM - 16 04113604061 - South Sulawesi
STUDIO Jl. Metro Tj. Bunga, Makassar 90224
254 KCP CILEGON TRANSMART Transmart Cilegon Lt. GF. 0254 7817747 0254 7818035 Banten
Jl. KH. Yasin Beji Kel. Kebondalem,
Kec. Purwakarta, Kota Cilegon 42433
255 KCP BANDAR JAYA Jl. Proklamator, Kel. Bandar Jaya Timur, 07255 28288 0725 528252 Lampung
LAMPUNG Kec. Terbanggi Besar, Kab. Lampung
Tengah 34163
256 KCP JKT SEASONS CITY Jl. Latumenten No. 33 Komp Ruko 021 29071491 021 29071492 DKI Jakarta
Seasons City Blok E28 dan E29,
Kel. Jemb Besi, Kec. Tambora, Kota
Jakarta 11320
257 KCP SENGKANG Jl. Jend. Sudirman, Kel. Lapongkoda, 0485 21700 0485 22031 South Sulawesi
Kec. Tempe, Kab. Wajo 90913
258 KCP MALANG DINOYO Jl. MT Haryono No. 140, Kel. Dinoyo, 0341 553845 0341 553841 East Java
Kota Malang 65144
259 KCP BREBES Jl. Raya A. Yani No. 71, Kel. Brebes, 0238 6177500 0238 6177600 Central Java
Kec. Brebes, Kab. Brebes 52212
260 KCP MDN THAMRIN Jl. MH Thamrin Kel. Sei Rengas II, 0617 334130 0617 320430 North Sumatra
Kec. Medan Area, Kota Medan 20214
261 KCP SBY PASAR TURI Ruko Pasar Turi, Jl. Semarang 94-124/B8, 031 5354817 031 5354807 East Java
Kel. Bubutan, Kec. Bubutan,
Surabaya 60174
262 KCP MOJOKERTO Jl. Mojopahit No. 380, Kel. Miji, 0321 383428 0321 383440 East Java
Kec. Prajurit Kulon, Mojokerto 61322
263 KCP CIREBON SURYA Jl. Surya Negara Blok D. 10-11, 0231 226949 0231 223567 West Java
NEGARA Cirebon 45118
264 KCP TANGERANG CITRA Jl. Citra Raya Boulevard Blok H-1 No. 15, 021 59401141 021 59400516 Banten
RAYA Citra Raya, Cikupa, Tangerang 15710
265 KCP HAYAM WURUK Jl. Hayam Wuruk No.97A, Kel. Maphar, 021 6284610 021 6284609 DKI Jakarta
Kec. Taman Sari, Kota Jakarta 11160
266 KCP BALIKPAPAN Jl. Letjend Soeprapto, Komp Pertokoan 0542 747266 0542 747286 East Kalimantan
SOEPRAPTO Plaza Kebun Sayur Blok T-20,
Kel. Baru Ilir, Kec. Balikpapan Barat, Kota
Balikpapan 76131
267 KCP BUKITTINGGI Jl. Ahmad Yani No. 113, Kel. Benteng 0752 31200 0752 35317 West Sumatra
Pasar Atas, Kec. Guguk Panjang, Kota
Bukittinggi - Prop Sumatera Barat,
Bukittinggi 26113
268 KCP SBY DHARMAHUSADA Jl. Dharmahusada No. 113-113A, Kel. Mojo, 031 5990114 031 5990220 East Java
Kec. Gubeng, Kota Surabaya 60285
269 KCP TOBELO Jl. Kemakmuran, Desa Gosoma, 0924 2621222 09242622218 Maluku Utara
Kec. Tobelo, Kab. Halmahera Utara 97762
270 KCP SALATIGA Jl. Pemuda No. 1, Kel. Sidorejo, 0298 329333 0298 329415 Central Java
Kec. Salatiga, Kodya Salatiga 50711
271 KCP MDN KRAKATAU Jl. Gunung Krakatau, Kel. Pulo Brayan 0616 615935 0616 615934 North Sumatra
Darat 1, Kec. Medan Timur, Medan 20116
272 KCP MAKASSAR Jl. AP Pettarani, Kel. Tamammaung, 0411 435552 0411 435590 South Sulawesi
PETTARANI Kec. Panakukkang, Kota Makassar 90231
273 KCP PONOROGO Jl. Jend. Sudirman, Kel. Kepatihan, 0352 485881 0352 488185 East Java
Kec. Ponorogo, Kab. Ponorogo 63416
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No Office Name Address Phone Number Fax Province
274 KCP PEMALANG Jl. Jend Sudirman , Kel. Kebondalem, 0284 323737 0284 323322 Central Java
Kec. Pemalang, Kab. Pemalang 52312
275 KCP TANGERANG ALAM Jl. SN-I No. 57, Desa Pakulonan, 021 53122880 021 53122879 Banten
SUTERA Kec. Serpong,
Kab. Tangerang Selatan 15325
276 KCP JKT RADIO DALAM Jl. Raya Radio Dalam No. 99 Kav F, 021 7261868 021 7260820 DKI Jakarta
RT/RW 003/001, Kel. Gandaria Utara,
Kec. Kebayoran Baru,
Kota Jakarta 12140
277 KCP MAROS Jl. Jend. Sudirman (Poros Makassar - 0411 374610 0411 374618 South Sulawesi
Maros) Buttatoa Utara, kel Pettuadae,
Kec. Turikale, kab Maros 90516
278 KCP BDG AHMAD YANI Jl. Jend A. Yani No. 650, Kel. Cicaheum, 0227 06630 0227 106651 West Java
Kec. Kiaracondong, Kota Bandung 40282
279 KCP MALANG BOROBUDUR Jl. Borobudur No. 11, Kel. Mojolangu, 0341 487661 0341 487669 East Java
Kec. Blimbing, Kota Malang 65142
280 KCP JKT PASAR KOJA Pasar Koja 021 43920018 021 43920034 DKI Jakarta
Jl. Kramat Jaya No. 22 Blok B Kav. 1&2,
Kel. Tugu Utara, Kec. Koja,
Kota Jakarta 14260
281 KC AMBON Jl. Sultan Hairun, Sirimau, Uriteu, 0911 349038 0911 349064 Maluku
Kota Ambon 97124
282 KCP MAKASSAR VETERAN Jl. Veteran Selatan, Kel. Bontolebang, 0411 871886 0411 871893 South Sulawesi
SELATAN Kec. Makassar, Kota Makassar 90133
283 KCP MDN SETIABUDI Jl. Setiabudi, Kel. Tanjung Sari, 0618 214202 0618 214203 North Sumatra
Kec. Medan Selayang, Kota Medan 20132
284 KCP JKT RAWASARI Jl. Rawasari Selatan No. 1C & 1D, 021 4241934 021 4241966 DKI Jakarta
Kel. Rawasari, Kec. Cempaka Putih,
Kota Jakarta 10570
285 KCP JKT PALMERAH Jl. Palmerah Barat No. 32 D & 32 E, Desa 021 53673340 021 53673339 DKI Jakarta
Grogol Utara, Kec. Kebayoran Lama,
Kota Jakarta 12210
286 KCP BOGOR PASAR ANYAR Jl. Dewi Sartika Blok B1-B2 Pabaton, 0251 8328880 0251 8328870 West Java
Bogor 16121
287 KCP BKS TAMAN HARAPAN Sentra Niaga Bulevar Hijau Blok SN I 021 88866044 021 88866045 West Java
INDAH No. 27, Kel. Pejuang, Kec. Bekasi Barat,
Kab. Bekasi 17131
288 KCP JKT TELUK GONG Jl. Kampung Gusti Blok N Kav. 54-55, 021 6602498 021 6602494 DKI Jakarta
Kel. Pejagalan, Kec. Penjaringan, Kota
Jakarta 14450
289 KCP BKS GRAND MALL Grand Mall Bekasi Ruko B No .68, 021 88964406 021 88964408 West Java
Jl. Jend Sudirman, Kel. Harapan Mulya,
Kec. Medan Satria, Kota Bekasi 17143
290 KCP BOGOR WARUNG Jl. Pajajaran Ruko No. 10 & 11 Warung 0251 8390020 0251 8390520 West Java
JAMBU Jambu, Kel. Bantarjati, Kec. Bogor Utara,
Kota Bogor 16153
291 KCP PURBALINGGA Jl. Jend Sudirman No. 88, Desa 0281 894488 0281 894899 Central Java
Purbalingga Kidul, Kec. Purbalingga,
Kab. Purbalingga 53313
292 KCP MANOKWARI Jl. Yos Sudarso, Kel. Manokwari Barat, 0986 214250 0986 214248 Papua Barat
Kec. Manokwari Barat,
Kab. Manokwari 98312
293 KCP SEMARANG GANG Jl. gang Tengah No. 102, 0243 568866 0243 568867 Central Java
TENGAH Semarang 50137
294 KCP PONTIANAK SIANTAN Jl. Khatulistiwa No. 168 E-F, 0561 887155 0561 886321 West
Pontianak 78242 Kalimantan
295 KCP JAKARTA PURI Jl. Puri Kencana Blok K-7/2 M, 021 58302669 021 58302695 DKI Jakarta
KENCANA Jakarta 11610
296 KCP LUBUK LINGGAU Jl.Yos Sudarso Kelurahan Taba Koji 0733 320656 0733 320478 South Sumatra
Kec.Lubuk Linggau Timur I,
Lubuklinggau 31626
297 KCP BANGKALAN Jl. KH Lemah Duwur 53 Kel.Pejagan 031 3090558 031 3061588 East Java
Kec. Bangkalan 69112
298 KCP JAKARTA KELAPA Jl. Bukit Gading Raya Blok A Kav. No. 25, 021 45876711 021 45876712 DKI Jakarta
GADING BUKIT INDAH Jakarta 14240
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299 KCP JAKARTA SUNTER Komp.Perum.Sunter Garden Blok BVII 021 29385070 021 29385071 DKI Jakarta
GARDEN kav. No. 11A, Jakarta 14350
300 KCP YOGYAKARTA Jl. Gejayan CT.X/22, 0274 581919 0274 561967 Yogyakarta
GEJAYAN Sleman 55281
301 KCP LAMPUNG Jl. Jend A.Yani No. 99, 0729 24185 0729 24186 Lampung
PRINGSEWU Pringsewu 35373
302 KCP TANGERANG Jl. Merdeka No.8 021 55734999 021 55734949 Banten
MERDEKA Tangerang 15114
303 KCP TANGERANG CITY Jl. Jend. Sudirman Ruko Tangcity 021 29239230 021 29239229 Banten
Business Park Blok F Kav 25,
Tangerang 15118
304 KCP METRO LAMPUNG Jl. Jend. Sudirman No. 88, Metro 34111 0725 44202 0725 43154 Lampung
305 KCP JAKARTA RUKAN TOP Jl. Kalimalang E-6/1-2, 021 29361841 021 29361833 DKI Jakarta
KALIMALANG Jakarta 13440
306 KCP JAKARTA CIPULIR Jl. Ciledug Raya No.123 D, Jakarta 12230 021 7226221 021 7226231 DKI Jakarta
307 KCP SUKABUMI TIPAR Jl. Tipar Gede No. 19, 0266 6252400 0266 6252449 West Java
GEDE Sukabumi 43141
308 KCP BANDUNG Jl. Cihampelas No. 119B, 0222 060999 0222 060998 West Java
CIHAMPELAS Bandung 40131
309 KCP PAMANUKAN Jl. Ion Martasasmita No. 14B, 0260 553900 0260 553922 West Java
Subang 41254
310 KCP PASURUAN Jl. Soekarno Hatta No. 123, 0343 415559 0343 417449 East Java
Pasuruan 67132
311 KCP SURABAYA KENJERAN Jl. Kenjeran 83i, Surabaya 60143 031 3719665 031 3719658 East Java
312 KCP DENPASAR THAMRIN Jl. Thamrin No. 45, Denpasar 80119 0361 426325 0361 423025 Bali
313 KCP GOWA Jl. Usman Salengke No. 3, 0411 8220388 0411 8220387 South Sulawesi
Gowa 92112
314 KCP BALIKPAPAN MT. Jl. MT. Haryono Komp. Balikpapan Baru 0542 877735 0542 876150 East Kalimantan
HARYONO Blok B1 No. 1, Balikpapan 76114
315 KCP JAKARTA BUNGUR Jl. Bungur Besar No. 32C, Jakarta 10610 021 42878750 021 42878760 DKI Jakarta
316 KCP TANGERANG MUTIARA Ruko Mutiara Karawaci Blok C No. 21, 021 55653342 021 55653343 Banten
KARAWACI Tangerang 15810
317 KCP SAMARINDA AHMAD Jl. Ahmad Yani No. 23, Samarinda 75117 0541 7776000 0541 7776001 East Kalimantan
YANI
318 KCP BANDUNG CARINGIN Pasar Caringin Kav. AII No. 12 0225 413644 0225 413775 West Java
Jl. Soekarno Hatta, Bandung 40223
319 KCP SOLO PALUR Jl. Raya Palur No. 329, Sukoharjo 57554 0271 821544 0271 821543 Central Java
320 KC JAYAPURA Jl. Ruko Pasifik Permai Blok B No. 10 0967 522000 09675 22004 Papua
Dok II Bawah, Jayapura 99112
321 KCP BANDUNG UJUNG Jl. AH. Nasution No. 202, 0228 8884212 0228 8884211 West Java
BERUNG Bandung 40614
322 KCP JAKARTA PANGLIMA Ruko Grand Panglima Polim Kav. 36 021 29501062 021 29501051 DKI Jakarta
POLIM Jl. Panglima Polim Raya, Jakarta 12160
323 KCP JAKARTA ASEMKA Jl. Pintu Kecil No. 58A & 58B, 021 6900922 021 6900923 DKI Jakarta
Jakarta 11230
324 KCP JAKARTA KUNINGAN Jl. Kompleks Rumah Sakit Mata Aini 021 29410724 021 29410722 DKI Jakarta
CARD CENTER Kav.No. 5 & 6, Jakarta 12920
325 KCP SUBANG Jl. Oto Iskandardinata No. 42, 0260 417557 0260 471507 West Java
Subang 41215
326 KCP KUTA KALIANGET Jl. Kuta Kalianget No. 7, Badung 80361 0361 4727403 0361 4727409 Bali
327 KCP BANJARMASIN Jl. Lambung Mangkurat No. 45, 46 & 48, 0511 3366460 0511 3366462 South
LAMBUNG MANGKURAT Banjarmasin 70111 Kalimantan
328 KCP JAKARTA TRANSMART Transmart Cempaka Putih Unit GF 13A-B 021 42871426 021 42871430 DKI Jakarta
CEMPAKA PUTIH Jl. Jend. Ahmad Yani No. 83,
Jakarta 10510
329 KCP JAKARTA TRANSMART Transmart Cilandak, Unit G-06 021 78840116 021 78836452 DKI Jakarta
CILANDAK Jl. Raya Cilandak KKO, Jakarta 12560
330 KCP BALIKPAPAN Transmart Daun Village Unit GF-05 0542 8513177 0542 8512509 East Kalimantan
TRANSMART DAUN Komplek Daun Village
VILLAGE Jl. MT. Haryono, Balikpapan 76114
331 KCP YOGYAKARTA Transmart Maguwo Yogyakarta 0274 2800006 0274 2800986 Yogyakarta
TRANSMART MAGUWO Jl. Raya Solo KM 8 No. 234,
Sleman 55282
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332 KCP TEGAL TRANSMART Transmart Tegal 0283 4533707 0283 4533708 Central Java
Jl. Kolonel Soegiono, Tegal 52112
333 KCP BANDUNG Transmart Buah Batu Bandung 0228 6012942 0228 6012943 West Java
TRANSMART BUAH BATU Jl. Bojongsoang No. 321, Bandung 40287
334 KCP PEKANBARU Transmart Pekanbaru 0761 8522789 0761 8406330 Riau
TRANSMART SOEKARNO Jl. Soekarno Hatta, Pekanbaru 28292
HATTA
335 KCP PADANG TRANSMART Transmart Padang 0751 8971152 0751 8971162 West Sumatra
Jl. Khatib Sulaiman No. 72, Padang 25173
336 KCP MATARAM Transmart Mataram 0370 7561888 0370 7561616 West Nusa
TRANSMART Jl. Selaparang Lingkungan Sweta Timur, Tenggara
Mataram 83239
337 KCP SEMARANG Transmart Setiabudi Semarang 0247 6404011 0247 6404012 Central Java
TRANSMART SETIABUDI Jl. Setiabudi No. 117, Semarang 50263
338 KCP PALEMBANG Transmart Palembang 0711 5734599 0711 5734590 South Sumatra
TRANSMART Jl. Radial, Palembang 30127
339 KCP GRAHA BINTARO Transmart Bintaro Graha Raya 021 22927801 021 22929405 Banten
TRANSMART Jl. Perumahan Graha Raya Bintaro
Blok CP 03A, Tangerang Selatan 15220
340 KCP MANADO TRANSMART Transmart Manado Kawanua 0431 7286566 0431 7286366 North Sulawesi
KAWANUA Jl. AA. Maramis, Menado 95256
341 KCP SOLO TRANSMART Transmart Solo Pabelan 0271 7464101 0271 7464060 Central Java
PABELAN Jl. A. Yani No. 234 Dukuh Banaran,
Sukoharjo 57162
342 KCP CIREBON TRANSMART Transmart Cirebon 0231 8805005 0231 8806090 West Java
Jl. Cipto Mangun Kusumo No. 234,
Cirebon 45131
343 KCP LAMPUNG Transmart Lampung 0721 5612500 0721 5611333 Lampung
TRANSMART Jl. Sultan Agung, Bandar Lampung 35132
344 KCP KUPANG TRANSMART Transmart Kupang 0380 8443800 0380 8443801 East Nusa
Jl. W.J. Lalamentik, Kupang 85111 Tenggara
345 KCP SIDOARJO Transmart Sidoarjo 031 99709988 031 99709989 East Java
TRANSMART Jl. Mayjen Sungkono, Sidoarjo 61219
346 KCP PONTIANAK Transmart Pontianak 0561 6712800 0561 6712399 West
TRANSMART Jl. Ahmad Yani, Kubu Raya 78391 Kalimantan
347 KF COLLECTION & Jl. Komodor Laut Yos Sudarso 08119635078 North Sumatra
RECOVERY MEDAN No. 111 B dan No. 111 C, Medan 20115
348 KCP BOGOR TRANSMART Transmart Bogor Yasmin 0251 7595125 0251 7595105 West Java
YASMIN Jl. KH. Abdullah bin Nuh Tanah Sareal,
Bogor 16166
349 KCP JEMBER TRANSMART Transmart Jember 0331 5105066 0331 5105070 East Java
Jl. Hayam Wuruk No. 71, Kel. Sempursari
Kec. Kaliwates, Kab. Jember 68131
350 KCP CIBUBUR TRANS Trans Studio Mall Cibubur Lt. GF, 021 39715507 021 39715508 West Java
STUDIO MALL Unit No. 05,
Jl. Alternatif Cibubur, Kel. Harjamukti,
Kec. Cimanggis, Kota Depok 16454
351 KCP MALANG TRANSMART Transmart MX Mall Malang, 0341 5026123 0341 5026127 East Java
MX MALL Jl. Veteran, Kel. Penanggungan,
Kec. Klojen, Kota Malang 65113
352 KCP BEKASI TRANSMART Transmart Juanda Bekasi, 021 82696000 021 82699061 West Java
JUANDA Jl. Ir. H. Juanda No. 180, Kel. Margahayu.
Kec. Bekasi Timur, Bekasi 17113
353 KCP DENPASAR TRANS Trans Studio Mall Bali Denpasar Lt. GF, 0361 6207072 0361 6207076 Bali
STUDIO MALL Unit No. G 21 A,
Jl. Imam Bonjol No. 440,
Kel. Pemecutan Kelod,
Kec. Denpasar Barat, Denpasar 80119
354 KCP PEKALONGAN Transmart Pekalongan 0285 433933 0285 433939 Central Java
TRANSMART Jl. Urip Sumoharjo No. 20, Podosugih,
Pekalongan Barat, Kota Pekalongan 51111
355 KCP SEMARANG Transmart Majapahit Lt. GF 0248 6005277 0248 60052778 Central Java
TRANSMART MAJAPAHIT Jl. Brigjen. Sudiarto No. 761 (d/h.
Jl. Majapahit), Kel. Plamongan Sari,
Kec. Pedurungan, Semarang 50194
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356 KCP PANGKAL PINANG Transmart Pangkal Pinang Lt. GF, 0717 9114411 0717 9113323 Bangka
TRANSMART Jl. Jendral Sudirman No. 8, Taman Bunga, Belitung
Kec. Taman Sari,
Kota Pangkal Pinang 33684
357 KCP BINTARO TRANS PARK Trans Park Bintaro Lantai GF, 021 39700488 021 39700490 Banten
Jl. Prof. DR. Satrio No. 5, Pondok Jaya,
Kec. Pondok Aren, Kota Tangerang
Selatan, 15220
358 KCP TANGERANG CIMONE Plaza Merdeka Mas C1-2, Cimone, 021 55768875 Banten
Tangerang 15114
359 KCP JKT TANAH ABANG Pasar Tanah Abang Blok B Lt. 5 Unit 021 23574337 DKI Jakarta
BLOK B kantor No. 1, Jakarta 10260
360 KCP JAKARTA MOCH. Jl. Moch. Mansyur No. 120 D, Jembatan 021 6323339 DKI Jakarta
MANSYUR Lima, Jakarta 11210
361 KCP JAKARTA PLUIT Jl. Pluit Karang Raya No. 26, Blok CC 5 021 6604108 DKI Jakarta
KARANG Selatan Kav. 44, Jakarta 14450
362 KC SBY TRANS ICON Menara Bank Mega Surabaya. 031 3300958 East Java
Lt. Dasar Trans Icon
Jl. Frontage Ahmad Yani
No. 260, Gayungan, Surabaya 60235
363 KF COLLECTION & Grand Panglima Polim, Kav. 19, DKI Jakarta
RECOVERY JAKARTA Jl. Panglima Polim, RT02/RW01, Pulo,
Kec. Kby Baru, Jakarta 12160
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Analysis and
Discussion
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Economic
Review
THE WORLD IN 2024 facto leader of the Pheu Thai party. Meanwhile, South
Korean President Yoon Suk Yeol was impeached by
The escalating geopolitical turmoil throughout the the parliament after he imposed martial law, which
year has made 2024 rife with uncertainty. The Ukraine- led to widespread protests across the country. The
Russia conflict is still ongoing, and at the beginning leadership changes in several major countries have
of the year, Israel attacked Lebanon, triggering the caused uncertainty in economic policies, impacting
outbreak of war in Gaza, which continues to this market sentiment and long-term investment
day. The situation was further exacerbated by Iran decisions across various sectors.
launching missile attacks on Israel for the first time
The year 2024 recorded a record number of general
Meanwhile, throughout the year, there were changes elections held worldwide, with 70 elections taking
in government in various countries, both due to place in various countries, covering more than half of
rebellions, such as the end of Assad’s regime in Syria, the world’s population. Indonesia was one of them,
and through elections, such as in the United Kingdom, where Prabowo Subianto, the former Indonesian
where the Labor Party won the general election and Minister of Defense, won the direct presidential
ended 14 years of Conservative Party rule. In Asia, election after his third attempt. Mexico elected its
there was a change in the Prime Minister of Thailand first female president, while at the end of the year,
by the Constitutional Court, who was then replaced as predicted by many, Donald Trump won the U.S.
by the daughter of Thaksin Shinawatra, the former presidential election for the second time.
and influential Thai prime minister, who is also the de
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GLOBAL ECONOMIC INDONESIAN ECONOMIC REVIEW
With inflation beginning to ease in many countries, Indonesia successfully recorded strong economic
for the first time in recent years, central banks in growth and demonstrated resilience, as stated by
major countries started lowering interest rates. This the Central Statistics Agency (BPS), where by the
began with the European Central Bank, followed by third quarter of 2024, Indonesia’s economy grew by
the Bank of England and the Federal Reserve in the 5%. This growth performance was supported, among
United States. By the end of 2024, the Fed had cut other factors, by strong domestic consumption and
interest rates again, closing the year in the range government spending, particularly related to election
of 4.25% to 4.5%. Meanwhile, in March, the Bank of activities. From the business sector side, mining
Japan raised interest rates for the first time in the and accommodation were the main contributors
last 17 years. to Indonesia’s economic growth. The mining sector
grew along with increased production and export of
Globally, there has been economic and trade metal ores, especially copper. The accommodation
fragmentation, leading to continued divergence and food service sector also grew with the rise in the
in growth patterns between countries. Germany, number of tourists. Regionally, the national economy
which was projected to grow at 0% in 2024, actually managed to grow well, driven by positive growth
experienced a contraction of -0.2% by September from all provinces.
2024. The UK and Japan also grew by only 0.4%
and -0.5% respectively by September 2024, below Consumer Price Index (CPI) inflation in 2024
their projections of 1.1% and 0.3%. In Asia, China’s decreased and remained within the target range of
economy declined from 5.2% in 2023 to 4.8% in 2.5% ± 1%. As of December 2024, CPI was recorded
2024. Economic growth in India, Indonesia, and at a low 1.57%, with all of its components showing
several Emerging Market Economies (EMEs) remains similar trends. Core inflation was recorded at a low
relatively strong, supported by high domestic 2.26% year-on-year, while volatile food (VF) inflation
demand despite export challenges due to economic continued to decline to 0.12% year-on-year. The
slowdown and fragmentation of global trade. domestic financial sector remained under pressure
from global financial market volatility.
The capital markets in the United States celebrated a
stellar trading year for the equity market, with several The stock market continued to face pressure due
trading price records achieved throughout the year. to economic uncertainty and the monetary policy
The S&P 500 index increased by 23% in 2024, even direction of advanced countries, as reflected in the
breaking its first all-time high in January 2025, the weakening of the Composite Stock Price Index (IHSG)
first time in the past two years. The Nikkei 225 index through the second quarter of 2024. To maintain the
in Japan rose by 17%. stability of the weakening Rupiah exchange rate, the
government also raised interest rates.
However, the highly dynamic and fast-evolving
global geopolitical situation negatively impacted the Indonesia’s Manufacturing PMI managed to maintain
development of the economy and global financial its performance by staying in the expansionary level
markets throughout 2024. Overall, global economic for 34 consecutive months until June 2024. This
growth in 2024 slowed from 3.3% in 2023 to 3.2% in indicates strong investor confidence in Indonesia’s
2024. manufacturing sector, one of the main contributors
to the national economy.
Investor confidence in the business and investment
climate in Indonesia remains high, as reflected in the
positive growth of investment activities in the first
and second quarters of 2024, both from domestic
and foreign sources. Increasing downstream
activities and maintained stability have become key
attractions for investors to invest in Indonesia.
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Management
Analysis and
Discussion
The trade balance showed strong performance, By sector, credit growth was mainly dominated by the
recording a surplus. By December 2024, this surplus Manufacturing, Mining, Transportation, and Business
trend had persisted for 56 consecutive months since Services sectors. Based on its characteristics, credit
May 2020. to capital-intensive sectors grew at a higher rate of
14.13% (yoy), compared to credit to labor-intensive
Indonesia’s external economic stability remains sectors, which grew at 7.90% (yoy).
maintained, with the country’s Balance of Payments
(BOP) staying healthy. Overall, the BOP is expected to The Capital Adequacy Ratio (CAR) of the national
show a surplus in 2024, due to a low current account banking sector in November 2024 was recorded at
deficit and an increase in the surplus of the capital 26.87%, indicating strong capacity to absorb risk
and financial account. Indonesia’s foreign exchange and support credit growth. Meanwhile, the Non-
reserves at the end of December 2024 were high, Performing Loan (NPL) ratio for the national banking
amounting to 155.7 billion US dollars, equivalent to sector in November 2024 remained low at 2.19%
6.7 months of import financing or 6.5 months of (gross) and 0.75% (net). The maintained credit risk is
imports and government foreign debt payments. also reflected in the continued decline of the Loan at
This reserve position is well above the international Risk (LAR) ratio. The capital and liquidity resilience
adequacy standard of around 3 months of imports. of the banking sector is also supported by the ability
to pay (Interest Coverage Ratio, ICR) and maintained
corporate profitability.
NATIONAL BANKING INDUSTRY REVIEW
The performance of banking and digital financial
National banking liquidity in 2024 remained loose in transactions remained strong, supported by a
line with Bank Indonesia’s policies. As of December secure, smooth, and reliable payment system. BI-
2024, the Liquid Assets/Third Party Funds (LA/TPF) RTGS transactions in December 2024 grew by 19.5%
ratio for the banking sector was recorded at 25.59% (yoy), reaching IDR 12,316.3 trillion. On the retail
and 88.57%, respectively, indicating overall loose side, the volume of BI-FAST transactions grew by
banking liquidity. 50.3% (yoy), reaching 364.5 million transactions.
Meanwhile, transactions using mobile applications
Bank lending/financing continued to grow strongly reached 2.228.2 million transactions, growing by
in supporting economic financing and maintaining 29.6% (yoy), and Electronic Money (EM) transactions
financial system stability. In December 2024, credit grew by 19.2% (yoy) to 1,378.2 million transactions.
growth reached 10.39% (yoy). Based on the type Transactions using ATM/Debit cards decreased by
of use, working capital loans, consumer loans, and 16.4% (yoy) to 574.4 million transactions. Credit
investment loans grew by 8.35% (yoy), 10.61% (yoy), card transactions grew by 2.5% (yoy), reaching 38.9
and 13.62% (yoy) as of December 2024. million transactions. QRIS transactions continued to
grow rapidly by 159.4% (yoy), with 55.4 million users
On the supply side, the strong growth in credit and 35.9 million merchants.
was supported, among other factors, by liquidity
incentives through the Macroprudential Liquidity
Incentive Policy (KLM) provided by Bank Indonesia. THE BANK’S POSITION IN THE
By December 2024, Bank Indonesia had distributed INDUSTRY
KLM incentives totaling IDR 251.32 trillion, with IDR
117.5 trillion allocated to state-owned banks, IDR Based on POJK Number 12/POJK.03/2021 dated
106.9 trillion to private national banks, IDR 24.0 July 30, 2021, concerning Commercial Banks, it
trillion to Regional Development Banks (BPD), establishes the classification of banks according to
and IDR 2.9 trillion to foreign bank branch offices Core Capital Group (KBMI). Bank Mega, with a core
(KCBA). These KLM incentives were channeled to capital reaching IDR trillion, falls into the KBMI 3
priority sectors, including downstream mining and category as it meets the requirement of having core
non-mining, automotive, trade, electricity, gas, and capital between IDR 14.00 trillion and IDR 70.00
water (LGA), social services, housing, tourism and trillion.
creative economy, ultra-micro enterprises, as well as
inclusive and green finance.
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The position of the Bank in the national banking industry regarding credit distribution, total assets, and third-
party funds (DPK) is as follows:
Uraian 2024 2023 2022
Aset Industri 12,334.71 11,427.96 11,113.32
MEGA 134.92 132.05 141.75
Pangsa pasar MEGA 1.09% 1.15% 1.28%
Kredit Industri 7,717.26 6,965.90 6,423.56
MEGA 64.65 66.29 70.29
Pangsa pasar MEGA 0.84% 0.95% 1.09%
DPK Industri 8,835.90 8,216.21 8,153.59
MEGA 91.65 89.44 102.95
Pangsa pasar MEGA 1.04% 1.09% 1.26%
Catatan: Data industri per November 2024 sedangkan data Bank Mega per Desember 2024
Meanwhile, the position of Bank Mega in terms of Profit and Asset achievements in 2024 within the banking
industry is as follows:
Chart: National Banking Assets and Profits 2024 and Bank Mega’s Position
Aset
(Rp trillion)
1,851 1,851
1,415
1,073
449
376 347
282 260
219 213 196 187 182 156 149 135 135 135 109 90 88 87 82 80 58 51 50 24 13
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 MEGA 20 21 22 23 24 25 26 27 28 29 30
PAT
(Rp trillion)
50.5 50.0 47.2
19.8
6.2 5.9
4.5
3.0 2.9 2.6 2.5 2.4 2.4 2.4 2.1 1.4 1.4 1.3 1.3 1.0 0.8 0.6 0.5 0.5 0.5 0.4 0.4 0.1 0.0 -3.4
1 2 3 4 5 6 7 8 9 MEGA 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
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Management
Analysis and
Discussion
Operational Review by Busines
and Geographical Segment
OPERATIONAL REVIEW BY the individual segment. In 2024, Bank Mega’s DPK
BUSINESS SEGMENT reached IDR 91.67 trillion, an increase of 2.50% yoy
compared to the DPK achievement in 2023, which
amounted to IDR 89.44 trillion.
FUNDING
Retail Funding
The global economy in 2024 is still marked by Bank Mega’s Retail Funding segment provides
uncertainty caused, among other things, by financial services to all Bank Mega customers by
geopolitical pressures and ongoing armed conflicts offering a variety of transactional products and
in various parts of the world, as well as the influence services tailored to the diverse characteristics and
of the newly elected president of the United States, needs of customers, with a focus on individual
which has had a significant impact on the global Mass Market and MegaFirst customers. MegaFirst
economy. However, Indonesia has managed to individual customers are those in the priority
maintain the resilience of its economy by continuing segment with a balance of over IDR500 million,
to grow. where Bank Mega offers various services such as
First Class Personalized Service, First Class Financial
In 2024, in terms of funding, Bank Mega continued to Solution, and First Class Lifestyle Privileges.
focus on increasing low-cost funds through various
strategies, including the development of digital In addition to products specifically designed for
banking services, increasing the number of new MegaFirst customers, Bank Mega offers a variety of
customers, and consistently improving customer savings products that can be chosen by customers,
experience with comprehensive service integration. including Mega Dana, Mega Maxi, Mega Berbagi,
Mega Rencana, Mega Perdana, Mega Ultima, Mega
Bank Mega consistently and continuously prioritizes Valas, and TabunganKu. Specifically for the Mega
the development of digital banking services, Dana and Mega Maxi products, customers will receive
particularly Mobile Banking (M-Smile) services, benefits in the form of MPC loyalty points integrated
aimed at making it easier for customers to carry out with the CT Corpora ecosystem.
financial transactions. In line with the Government’s
program, Bank Mega has adapted to the latest For the Mega Berbagi product, Bank Mega
payment systems such as QRIS (QR Indonesia collaborates with customers to channel donations
Standard) and SNAP (National Standard Open API for various social activities. These social activities
Payment). include donations for educational, public health,
community empowerment, and natural disaster relief
The increase in the number of new customers efforts in Indonesia. Mega Berbagi customers are
is aimed at boosting Third-Party Funds (DPK), invited to contribute at least 1% of the interest earned
through the acquisition of customers in the Retail for social donations, with Bank Mega also adding an
(Mass Market) segment and Priority Customers additional 1%.
(MegaFirst). Meanwhile, for existing customers,
Bank Mega continues to develop loyalty programs to Retail Fund Collection Strategy
achieve growth in managed funds. Bank Mega implements a DPK collection strategy
in 2024 with a focus on increasing funds from the
The management of Bank Mega’s Third-Party Funds individual Mass Market segment, affluent customers,
(DPK) is carried out with a focus on efficiency, and MegaFirst customers, as well as targeting the
particularly by maintaining the cost of funds amidst corporate segment in winning sectors.
the competition in deposit interest rates. In facing
the reduction of funds from several large customers,
the focus has been shifted to increasing DPK from
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The implementation of the retail fund collection 9. Continuing the promotion of transfer fee-free
strategy in 2024 is as follows: services as one of the bank’s propositions, with
1. Acquiring the Affluent segment by organizing the expectation that this promotion will lead to
community events and targeting the mass an increase in transactions and funds.
segment, especially millennials, by launching 10. Increasing debit card benefits at strategic
products that meet their needs. CT Corpora merchants and non-CT Corpora
2. Expanding the target segment by developing merchants.
new segments focusing on Young Millennials and 11. Attractive savings programs for affluent
Gen Z. customers.
3. Increasing the growth of low-cost funds (CASA) 12. Corporate internet banking to support cash
by increasing savings volume through various management & transactions for corporate
savings programs that can boost customer clients.
transactions.
4. Developing Debit card features and QRIS Tap to Electronic Channel (e-Channel)
Pay to enhance customer transactions. The development of digital technology has
5. Growing foreign currency savings by offering significantly driven an industrial revolution in the
MCA programs and adding remittance & FX banking sector, in line with the shift in people’s
special rate services on M-Smile. lifestyles towards digital services. Various new
6. Development of Contactless and Tap to Pay debit innovations and automation need to continue in
cards to speed up transactions, thus increasing order to enable customers to access financial services
transaction volume. anytime and anywhere, offering more personalized
7. Gradual development of M-Smile services with services and enhancing user experience. Bank
new features such as QRIS Crossborder, QRIS Mega continues to develop innovative and efficient
TTS/Tuntas, QRIS (Contactless), international payment services and electronic banking services to
transfers, financial management services, support the era of digital transformation.
lifestyle services, and payment acceptance
services using M-Smile at merchants and other The development of digital payments and initiatives
service features. in electronic banking services such as QRIS (QR
8. Acquiring corporate clients in winning sector Indonesia Standard) and SNAP (National Standard
companies such as mining, digital companies, Open API Payments) continues to be carried out as
finance (insurance, etc.), and acquiring part of the modernization of the payment system
subsidiaries of big group clients who have joined. and to improve financial access for the public and
business players. In addition, innovations have
also been made in features on the M-Smile mobile
banking app to make it easier for customers to
Tonny Hermawan
Honda WR V E-CVT Winner
2nd Period
I am very happy to have won a Honda WR-V from Meriah Bareng Mega. I am
giving this car to my youngest daughter, as she has just started working, to
make her activities easier. This gift means a lot to both me and my daughter.
It turns out that anyone has a chance to win.
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Management
Analysis and
Discussion
conduct banking activities and strengthen the With the development of services and features carried
bank’s competitiveness. Bank Mega also offers loan out in 2024, Bank Mega will not stop innovating and
facilities to existing credit card customers by utilizing providing the best services for its customers. In the
the available credit card limit, providing the best coming years, Bank Mega will continue to provide
experience for flexible banking activities, all through services that are beneficial to customers, meeting
the use of a mobile phone. their banking transaction needs in a practical, secure,
and comfortable manner.
Mobile Banking
Every year, Bank Mega continuously develops new In 2024, the transaction value of Mobile Banking
features or services for one of its flagship products, M-Smile achieved significant growth. This reflects
Mobile Banking M-Smile. This service provides the high level of customer trust in conducting
convenience for customers to perform various types transactions on M-Smile, as well as illustrating
of transactions such as account opening, transfers, the potential for even better customer growth in
QRIS payments, purchasing mutual fund products, the future. M-Smile transactions in 2024 reached
bonds, opening deposits, and other transactions. 11,714,512 million transactions with a transaction value
of IDR 49,908 billion. By the end of December 2024,
Throughout 2024, new features in M-Smile that Bank Mega recorded a total of 971,531 M-Smile users.
can be used by customers include QRIS TUNTAS,
which is a transaction method for Transfer, Cash Internet Banking
Withdrawal, and Cash Deposit using QR codes. With With innovations and developments tailored to
this service, customers can simply use a QR code to customer needs, Bank Mega continues to enhance
perform TUNTAS transactions (Transfer, Withdrawal, its Mega Internet Banking service by adding various
and Deposit) at ATMs or merchants that accept QRIS features such as domestic and international transfers,
TUNTAS transactions. Another feature is Tap to Pay, time deposits, and purchases and payments to meet
which allows customers to make quick, practical, and customer needs.
secure transactions by tapping their Android phones
equipped with NFC (Near Field Communications), Bank Mega’s Internet Banking services consist of Mega
enabling fast payments at merchants and allowing Internet Individu, which is intended for individual
customers to continue their activities. customers, and MegaBiz, which is aimed at corporate
customers. The Mega Internet Individu service
In addition to QRIS TUNTAS and Tap To Pay, provides convenience for individual customers to
customers can apply for a loan in the form of cash perform banking transactions anytime and anywhere
disbursement from their available Credit Card limit. through a website-based platform. Meanwhile, the
With this feature available in M-Smile, customers can MegaBiz service offers ease for corporate customers
easily submit their application and disburse the funds in managing business finances and conducting
independently, anytime and anywhere. Once the loan domestic or international transactions.
application is approved, customers will receive the
funds in their account within 30 minutes, which can In 2024, the number of transactions recorded
then be used for their needs. The disbursed funds through Bank Mega’s Internet Banking reached 2.6
can also be repaid in installments ranging from 12 to million transactions with a transaction value of IDR
48 months, depending on the customer’s personal 56 trillion. Meanwhile, the number of Internet Banking
preference. The fund disbursement will reduce the users at Bank Mega in 2024 reached 21,585 users.
Credit Card limit.
ATM
In the midst of the internet digitalization era, the
public continues to widely use ATM services. In
2024, Bank Mega also added new features to its ATM
services, including the account reactivation feature,
mobile number change feature, and the addition of a
data package purchase feature.
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Wang Chien Chay
10gr Precious Metal Winner
1st Period
The habit of saving and investing led me to win a 10g gold bar from Meriah
Bareng Mega. I am grateful for this opportunity. It turns out that anyone has
a chance to win.
In 2024, the number of transactions conducted Electronic Money is a non-cash payment instrument
through Bank Mega ATMs reached 5.8 million that is favored by users due to its easier registration
transactions, with a transaction value of Rp1.9 trillion. process as well as practical and secure transactions.
The total number of ATMs in 2024 was 385 onsite
ATMs and 154 offsite ATMs, making the total number The development of electronic money payments is
of ATMs 538. driven by the evolution of information and digital
technology. The number of users of Bank Mega’s
Bank Mega continues to develop and add features, chip-based and server-based electronic money
such as the addition of utility payments, top-up, reached 4.2 million users in 2024. The electronic
loans, e-commerce, cable TV & internet payments, money transactions were dominated by QRIS
and various other types of payments. transactions, with a total transaction volume of
437 million rupiah. The QRIS payment method
Debit Card with server-based electronic money is increasingly
Bank Mega deposit product customers receive an popular because it allows users to make transactions
ATM/Debit Card that can be used at both physical more easily, quickly, and efficiently without having to
merchants and online merchants. Customers who carry cash or physical cards.
use Bank Mega Debit cards will enjoy discounts
throughout the year at CT Corp’s network, as well as Wealth Management
discounts at other merchants such as e-commerce Bank Mega’s Wealth Management offers a variety
platforms that collaborate with Bank Mega. The of investment and insurance products that can be
total transaction volume on Bank Mega Debit Cards tailored to meet the needs of customers as a solution
reached Rp460.815 billion with a total of 980,155 to develop their assets and wealth, and provide
thousand transactions during 2024. protection for their wealth.
Electronic Money Customers can manage their Wealth Management
Digital payments using electronic money instruments portfolio anytime and anywhere through Bank Mega’s
allow users to make payments automatically, Mobile Banking Application (M-Smile), and they will
simplifying financial transactions. Electronic Money also be assisted by certified Sales Representatives
is a non-physical payment instrument (cashless to plan and manage their finances. Bank Mega also
payment) where the value of money is deposited actively provides information related to Wealth
in advance by the user to the issuer and stored in Management services to customers through events
electronic media. The electronic media for storing in collaboration with the Ministry of Finance and
the value of electronic money can be in the form investment manager partners.
of a card (chip-based) or a server (server-based).
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Management
Analysis and
Discussion
Benny Syofyan, SH, M.Hum, M.kn
Bank Mega KC Padang
Customer
I saw for myself how Mega Berbagi helped the children of Siparayo. It turned
out that our assistance was truly something useful for them. I saw for myself
how the children were happy when their school was rebuilt and they could
return to studying in class. I felt very touched, because our assistance meant
a lot to them.
In 2024, Bank Mega became one of the Distribution collaboration with Insurance Partners, through both
Partners of the Ministry of Finance for the offering life and general insurance products. By the end of
of seven government bond series in the Primary 2024, the Assets Under Management (AUM) from
Market, namely ORI025, SR020, ST012, SBR013, Bancassurance reached Rp1.542 trillion.
SR021, ORI026, and ST013. There was an increase in
new investors starting their investments with Bank Overall, the Assets Under Management (AUM) for
Mega. In addition, Bank Mega also actively marketed Bank Mega’s Wealth Management at the end of 2024
government bond series in the Secondary Market, amounted to Rp11.2 trillion.
where more than 100 series are offered daily, including
FR, SR, ORI, INDON, and INDOIS. Bank Mega’s Assets Corporate Funding
Under Management (AUM) from Bonds at the end of Bank Mega’s Corporate Funding targets non-
2024 reached Rp8.496 trillion. individual or corporate customers. Bank Mega offers
a variety of corporate products, including current
In order to meet the needs of its customers and accounts and time deposits in both Rupiah and
to complement its product offerings, Bank Mega foreign currencies. In order to support the increase
collaborates with Investment Managers as professional in CASA, Corporate Funding focuses on deepening
fund management institutions, namely Schroder existing customer relationships, aiming to activate
Investment Management Indonesia, Ashmore Asset customer banking transactions through the use of
Management Indonesia, Manulife Asset Management cash management services such as MegaBiz (New
Indonesia, and Mega Asset Management. As a result, Mega Internet Business).
Bank Mega’s Wealth Management can provide asset
diversification options for customers through mutual Not only focusing on the existing Corporate Funding
fund products. By the end of 2024, the Assets Under portfolio, but also working with Corporate Credit
Management (AUM) from mutual funds reached to explore the transactional banking needs of
Rp1.182 trillion. customers, in order to use and actively engage in
transactions with Bank Mega’s Cash Management
In addition to investment development, protection is services.
a step to safeguard customers from various financial
risks. Bank Mega understands this need and offers
a wide range of insurance products that customers
can choose from according to their requirements, in
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Corporate Funding Strategy 2024 a) Retail Funding Growth Strategy
In order to strengthen corporate funding Several initiatives will be implemented by the
performance, in 2024 Bank Mega implements the bank to drive retail DPK growth in 2025, including
following funding strategies: the following:
1. Corporate Customer Acquisition Strategy 1. Focus on acquiring retail customers,
• Focus on acquiring corporate customers especially for the Affluent and Mass Affluent
with medium/small sizes to reduce the segments with initiatives such as:
number of depositors. • Increasing community-based events
• Acquire subsidiaries of existing group to boost the number of MegaFirst
customers who have joined. customers through the Mega Extra
Reward (MER) program, supported
2. Increase Low-Cost Funds for Cash Management by enhanced credit card benefits for
Services individual customers.
• Develop internet banking to support cash • Growing the mass affluent customer
management. base through the Mega Super Deal
• Increase operational checking accounts, (MSD) program.
both from lending customers and funding • Increasing the mass customer base
customers. through the Meriah Bareng Mega and
Payroll programs.
3. Increase Fee-Based Income
• Enhance wealth management product 2. Expanding the target segment by developing
services, both through branch product sales new segments focused on Young Millennials
and via mobile banking M-Smile. and Gen Z with initiatives such as:
• Provide relevant wealth products for • Launching a new digital savings product
corporate customers. “Mega Zaver.”
• Increase fee-based income from internet • Launching a new feature in M-Smile
banking transactions via cash management. “Mega Zaku” (features for pockets,
• Increase fee-based income from foreign expenses, group savings, and financial
exchange transactions. planning).
Funding Performance 2024 3. Increasing the growth of Low-Cost Funds
In 2024, the bank’s Third-Party Funds (DPK) (CASA) composition with initiatives such as:
increased by 2.5% YoY, reaching IDR 91.68 trillion. • Increasing savings volume by
This growth in DPK was largely contributed by an encouraging activities through various
increase in Low-Cost Funds (CASA), which grew by savings programs tailored to customer
6.9% YoY, with the bank’s CASA ratio rising from 29% and community needs to boost customer
to 30%. The growth in DPK from Low-Cost Funds is transactions.
one of the strategic focuses of the bank to reduce • Developing a Time Deposit (TD) special
the cost of funds amid the competition in deposit rate bundling product with savings
interest rates. Additionally, the bank’s DPK growth is accounts.
also directed toward the retail segment to reduce the • Growing foreign currency savings by
bank’s dependency on large corporate customers. offering the MCA program and adding
remittance & FX special rate features in
Funding Strategy 2025 M-Smile.
For the growth of the bank’s DPK in 2025, the • Encouraging growth in Retail Checking
bank will continue to focus on retail fund growth by optimizing the branch network
to achieve a better cost of funds and more stable owned by the bank.
funds. In addition, from the corporate side, the
bank will focus on growing its corporate customer 4. Increasing the MegaFirst Customer Portfolio
base with medium-sized companies, thus reducing with initiatives such as:
dependence on core depositors. Furthermore, the • Upgrading mass affluent customers to
growth of the bank’s DPK will also be aligned with MegaFirst customers to deepen the
the bank’s credit growth. relationship with customers and provide
better services.
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Management
Analysis and
Discussion
• Increasing product holdings of b) Corporate Funding Growth Strategy
customers, including funding, credit The growth of the Corporate segment will focus
cards, and loans, through the Total on increasing low-cost funds. The initiatives
Relationship Approach (TRA), so the and work plans that the bank will implement to
bank can provide comprehensive realize the 2025 plan are as follows:
solutions to customers. 1. Growth in Current Accounts (Giro) through
• Strengthening the Anti-attrition program increased internet banking users, with
through disciplined customer contact initiatives including:
management to reduce the outflow of • Increasing the penetration of internet
funds from the bank’s DPK (Third-Party banking users among corporate funding
Funds). and lending customers.
• Enhancing cash management service
5. Increasing productivity at branches with features for customers.
initiatives such as:
• Organizing more community-based 2. Growth in Current Accounts (Giro) through
events at branches. the offering of Special Giro rates & FX rates,
• Conducting deepening and cross-selling with initiatives including:
to existing customers. • Offering competitive rates to attract
• Identifying existing customers to corporate Giro customers.
offer solutions for both individual and • Providing competitive FX rates as a door
corporate needs. opener.
3. Growth in Giro accounts from credit
customers by identifying non-syndicated
credit customers and requiring them to
conduct Giro transactions at Bank Mega.
The growth strategy above will be accompanied by
an improvement in the quality of Human Resources
(HR) through comprehensive training programs,
starting from onboarding, advanced selling skills, and
leadership training. Additionally, the bank will also
develop its technological and digital capabilities by
advancing Internet Banking phase 2 (with features
like cash management and cash distribution) and
enhancing the M-Smile features (Tap to Pay, Debit,
Lifestyle, Zaku, remittance, FX Special rate) to ensure
that the banking services provided are relevant to
customer needs.
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CREDIT
Bank Mega’s business segment in credit distribution is divided into Corporate Credit, Commercial Credit, Retail
(SMEs and Consumer), and Indirect Channel Credit. Throughout 2024, the outstanding credit distributed by
Bank Mega reached IDR 58.0 trillion.
Bank Mega consistently monitors the quality of credit as part of its risk management implementation.
Continuously, the bank improves credit quality through portfolio diversification towards sectors with better
quality by considering the national sector GDP and both the internal credit quality of Bank Mega and the
national sector credit quality. In addition, when providing credit, the bank focuses on business group debtors
with a strong backbone to maintain credit quality. On the other hand, the bank has implemented and will
continue to carry out training and development programs for all officers and staff involved in credit activities.
Bank Mega Credit Portfolio December 2024
(Expressed in millions of Rupiah)
Changes
2024 2023 2022
2022-2023 2023-2024
Current 54,836,924 62,242,236 66,720,438 (4,478,202) (7,405,312)
Under Special Mention 8,728,172 3,020,302 2,732,233 288,069 5,707,870
Substandard 69,158 79,162 136,160 (56,998) (10,004)
Doubtful 118,971 203,301 218,706 (15,404) (84,330)
Loss 901,428 759,717 503,766 255,951 141,711
Total 64,654,652 66,304,718 70,311,303 (4,006,584) (1,650,066)
The total credit in 2024 decreased by IDR1.65 trillion compared to 2023, with the majority of the decrease
attributed to the repayment of large debtors. The NPL ratio showed an increasing trend, from 1.23% in December
2022 to 1.57% in December 2023, and further increased to 1.69% in December 2024. The rise in the NPL ratio in
2024 was due to both the increase in the nominal NPL and the decrease in total credit. However, Bank Mega’s
NPL ratio remains below the national NPL ratio of 2.19% (latest OJK SPI data as of September 2024).
Bank Mega Restructured Credit Portfolio December 2024
(Expressed in millions of Rupiah)
Changes
No. 2022 2023 2024
2022-2023 2023-2024
Current 2,774,829 1,181,780 852,455 (1,593,049) (329,325)
Under Special Mention 1,853,530 1,613,175 1,450,580 (240,355) (162,595)
Substandard 88,745 30,775 10,784 (57,970) (19,991)
Doubtful 142,926 107,386 19,312 (35,540) (88,074)
Loss 317,578 468,197 594,786 150,619 126,589
Total 5,177,609 3,401,313 2,927,917 (1,776,295) (473,396)
The outstanding restructured debtors have decreased significantly, dropping by IDR1.78 trillion in 2023 and by
IDR0.47 trillion in 2024, due to a reduction in outstanding amounts or repayments. The bank has been and will
continue to make efforts by closely monitoring restructured debtors.
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Management
Analysis and
Discussion
Credit Strategy
The strategies that will be implemented in credit distribution are as follows:
Strategi Kredit
1 2 3
Peningkatan Revenue
Peningkatan Perbaikan
Melalui Interest Income &
Volume Kredit Kualitas Kredit
Fee Based Income
1. Penyaluran kredit: 1. Interest Income: 1. Pencegahan:
• Korporasi fokus kredit: • Korporasi menggunakan • Penyaluran kredit dengan
sindikasi, proyek strategis Refrence Rate mengedepankan prinsip
nasional, & konglomerasi • Komersial Retail kehati-hatian
swasta dengan finansial yang meningkatkan penyaluran • Account maintenance & early
kuat. kredit regular (di luar kredit warning signal
• Komersial Retail ke dengan agunan tunai)
ekosistem (grup dan non • Utilisasi plafond kredit 2. Penyelamatan: Restrukturisasi
grup) pola Supply Chain Kredit
Financing 2. Fee Income:
• INCH penyaluran ke • Meningkatkan fee yang 3. Penyelesaian:
Lembaga keuangan yang berasal dari diversifikasi Fee • Perepatan penyelesaian
dimiliki bank/konglomerasi Income (upfront/structure/ kredit bermasalah baik
advisory fee) melalui lelang, maupun
2. Optimalisasi Eksisting Debitur/ • Mengurangi pemberian AYDA
Mitra: dispensasi atas fee kredit • Write Off
• Utilasi plafon kredit maupun • Optimalisasi transaksi trade
pemberian top up fasilitas di segmen Korporasi, dan
• Menahan pelunasan kredit Komersial
dengan kualitas lancar
Sumber Daya Manusia, Proses Bisnis & Sinergi Grup
Here is the credit distribution performance for each In 2024, the Corporate Segment was able to record a
segment. profit of around IDR1.9 trillion, remaining the largest
contributor to profit, accounting for 92.1% of the total
Corporate Credit profit from credit distribution excluding credit cards.
Throughout 2024, the total outstanding credit The total net interest income from the Corporate
distributed through the Corporate Segment reached Segment in 2024 reached IDR1.6 trillion. Other sources
IDR45.4 trillion with a gross NPL stable at 0.3%. The of profit came from fee income, which amounted to
composition of working capital loans was recorded IDR349 billion, or approximately IDR350 billion.
at IDR9.9 trillion (12%) and investment loans reached
IDR40.0 trillion (88%) compared to IDR35.5 trillion Commercial and Retail Credit (SMEs &
(78%) in 2023. The growth in corporate credit in 2024 Consumer)
was IDR55 billion (YoY 0.12%) from the December Commercial and Retail Credit, distributed directly
2023 position. This growth is relatively small, mainly through branch channels spread across major cities
due to the dominant composition of investment loans in Indonesia, has disbursed a total of IDR2.6 trillion
which results in a large rundown and several significant in 2024, representing 4.08% of the bank’s total
corporate debtor repayments. Nevertheless, the share outstanding credit. This segment has not been able to
of corporate credit distribution remains the largest, record better profits compared to 2023, but it was still
reaching 70.23% of the total outstanding credit at the able to generate net interest income of IDR54 billion
bank. and fee income of IDR14 billion.
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Indirect Channel • Bilateral Financing:
In 2024, credit disbursement to the Indirect Channel - The development of bilateral credit will be
segment reached approximately IDR9.9 trillion. The carried out by deepening existing customer
share of disbursement in this segment is the second relationships through identifying the needs
largest, accounting for around 15.32% of the bank’s of debtor development, including the
total outstanding credit. This segment was able to development plans of the debtor group.
generate a profit of IDR261 billion, contributing 12.9% - Actively targeting conglomerate groups with
of the total profit from credit disbursed, excluding strong financials, particularly companies
credit cards. The Indirect Channel segment recorded with solid ratings and financial conditions,
net interest income of IDR336 billion. in industries that are driving the economy
(including energy/mining, transportation
Strategy and Work Plan for 2025 and warehousing, agribusiness/plantations,
The overall credit strategy for 2025 includes the construction/infrastructure, manufacturing/
following: processing, etc.).
• The largest share of credit growth will still be
in the Corporate segment. The focus will be on Indirect Channel Credit
channeling credit to economic sectors that are • Focus on increasing financing to financing
still capable of growing positively in uncertain companies owned by the bank or conglomerate
economic conditions, including strategic business groups and optimizing the provision
national projects and credit disbursement to of credit facilities to partners with good quality,
conglomerate groups with strong financial through top-up facilities for partners’ increased
standing, particularly to companies with solid needs.
ratings and financial conditions. • Implementing a pricing mix to increase financing
• Optimizing branch offices and regions to grow volume, such as low interest rates for low-risk,
retail and commercial credit. high-volume clients and high interest rates for
• Applying disciplined pricing to optimize credit high-risk, low-volume clients.
margins and fee income. • Expanding market share by providing credit to
• Deepening relationships and maintaining Chinese cars or electric vehicles (EV).
disciplined monitoring of debtor businesses.
Commercial and Retail Credit
To face the challenges in 2025, each segment has • Branch revitalization aimed at increasing the
made plans regarding the strategies and focuses that contribution of the portfolio and profit from the
will be developed, namely: branches, including by setting credit targets for
Commercial and SME branches for type 1 and type
Corporate Credit: 2 branches, as well as referral targets for type 3
Amid the uncertainty of the global economic branches. Additionally, more credit branches will
conditions due to ongoing geopolitical factors, be added in 2025 as needed, located in major
corporate credit disbursement will be focused on cities such as Jakarta, Bandung, Semarang,
several types of financing as follows: Surabaya, Medan, Makassar, Banjarmasin, and
• Syndicated Financing: Balikpapan.
- The development of syndicated credit will • Increasing leads from suppliers and buyers of
be carried out by building relationships with existing debtors, as well as from checking account
banks that are active as Mandated Lead funding customers, and from suppliers/vendors/
Arranger and Bookrunner (MLAB), including contractors/buyers of corporate debtors outside
Himbara Banks, National and Foreign Private the SCF scheme.
Banks, as well as Offshore Banks. • Targeted industries include: Home Industry
- Development of syndicated credit by (Household Activities as Employers, Activities
becoming a Mandated Lead Arranger Producing Goods and Services for Household
(MLA) or the development of a Club Deal Use), trading, and businesses that support large
Credit with other banks to obtain large industries (Wholesale and Retail Trade, Car and
credit allocations in line with the bank’s Motorcycle Repair and Maintenance).
risk appetite and to optimize the bank’s
capabilities in accordance with available
BMPK (Bank Indonesia’s Minimum Capital
Requirement).
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Management
Analysis and
Discussion
• Enhancing the sales distribution model through In 2024, Bank Mega’s credit card business recorded
third-party cooperation, especially Supply Chain significant achievements, with a sales volume
Financing (SCF), to increase the potential for reaching IDR 20 trillion, an increase from the previous
credit growth in quality branches by adding year. This growth was supported by higher domestic
new debtors from existing partners, adding new and international transactions, both online and offline,
partners from corporate debtors or potential as well as a positive contribution from overseas
debtors, and adding new partners from non- transactions, which grew by 13%. Digitalization in the
corporate non-debtors (SOEs & other large customer acquisition process remains a key focus,
private companies) with criteria such as having with the implementation of a paperless system and
many suppliers/vendors/contractors and a digital verification that enhances efficiency while
strong brand image. The SCF product, which is maintaining portfolio quality. The prudence principle
currently provided for Pre-Financing, will also be in the Bank’s business operations also successfully
extended to post-financing. maintained a consistent NPL ratio, from 2.2% in 2023
• Digital transformation of the credit process to 2.2% at the end of 2024.
(SLA) to accelerate the credit process through
Credit Integrated Workflow (CIA), Pipeline As part of its commitment to digitalization, Bank
Monitoring through Credit Reporting Integrated Mega launched the “Tap to Pay” feature on Android-
Apps (CRIA), including facilitating debtor based smartphones in 2024. This innovation allows
business transactions via the M-Smile app or customers to make contactless transactions easily,
Mega Internet Business. quickly, and securely using their smart devices,
reflecting Bank Mega’s efforts to provide modern
In its efforts to increase fee-based income, the Bank payment solutions and support a cashless society in
not only applies credit fees generally but also activates Indonesia.
transaction banking to optimize fee acquisition,
including improving trade finance services. These Bank Mega also continued the “Bikin Jadi Pertama”
efforts are also accompanied by the optimization of program to provide an exclusive experience to Mega
Trade Finance services, such as the issuance of LCs, First Infinite credit cardholders and other credit
SKBDNs, Bank Guarantees, and Standby LCs, which cardholders, such as early access to various events
are expected to continuously enhance marketing and the convenience of enjoying exclusive services
synergies and cross-selling in order to increase fee- just by redeeming MPC Points.
based income.
Through strategic steps focused on customer needs,
Credit Cards technological innovation, and customer appreciation,
The year 2024 marks a momentum of ongoing Bank Mega successfully strengthened its position in
economic consolidation, supported by high mobility the financial industry, increased customer loyalty, and
of the public, increasing trade activities, and a rise in maintained sustainable business growth in 2024.
both domestic and international tourism traffic. The
pandemic has driven a trend in customer transaction
behavior towards online, contactless, and cashless
transactions. Bank Mega has adapted to this dynamic
through product development and technological
innovation to meet customer needs.
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The Increasing Digitalization Trend in the The Importance of CT Corp’s Synergy with
Banking Industry Bank Mega Credit Cards
In 2024, Bank Mega continued to accelerate its Bank Mega, as part of the CT Corp ecosystem,
digital transformation to keep up with the growing continues to leverage the power of synergy with other
technology-based banking trend. Bank Mega is CT Corp subsidiaries to provide added value to its
committed to providing digital banking services that customers, especially credit cardholders. Bank Mega
are not only efficient but also safe and convenient consistently strives to develop its banking business by
for customers. One important step taken was the offering various benefits to its customers, including in
development of the M-Smile app, which has been fulfilling their daily needs.
further improved by adding various features, such
as credit card application and activation, installment Bank Mega credit cardholders can enjoy various
transaction requests, limit settings, customer data benefits, such as discounts and attractive offers at
updates, and card blocking in case of loss. All of these merchants in retail, lifestyle, entertainment, hotel,
can be done by the customer without the need to visit travel, and online transactions through e-commerce.
a branch or contact the Call Center. Another advantage is the presence of MPC Points, a
reward system integrated across all platforms within
Bank Mega is also actively supporting regulatory the CT Corp ecosystem. Customers will earn MPC
policies to encourage digital transactions, one of which Points for every purchase made using their credit card
is through the implementation of QRIS Cross Border, or for accumulating savings balances, and each point
enabling digital transactions between countries such collected can be redeemed for exciting rewards. With 1
as Malaysia, Thailand, and Singapore. Bank Mega is MPC Point equivalent to 1 rupiah, customers can enjoy
also developing its payment gateway capabilities to various benefits, such as free flights with Antavaya,
support the growing online transactions, especially 10% off purchases at Transmart, and shopping for
to meet merchant transaction needs. These efforts fashion items at Metro Department Store.Through
demonstrate Bank Mega’s commitment to continually this synergy, Bank Mega not only offers competitive
providing convenience and ease of transactions, while credit products but also provides a more rewarding
maintaining the important principles of prudence to shopping and service experience for its customers.
ensure the security and integrity of customer data.
The ongoing digital transformation by Bank Mega is Food & Dining
expected to enhance customer satisfaction, drive the Bank Mega credit cardholders who enjoy culinary
growth of digital transactions, and maintain customer experiences can take advantage of various attractive
trust in the banking services offered. offers, such as the Makan Bareng Mega Program,
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Management
Analysis and
Discussion
which offers discounts of up to 50% at hundreds of Media & Entertainment
restaurants and cafes throughout Indonesia. In 2024, Together with TRANSMEDIA (TRANS TV, TRANS7,
Bank Mega also launched the Cinta Lokal Program, an CNN Indonesia, Detikcom), Bank Mega enhances
initiative aimed at supporting local MSME merchants brand awareness and offers various promotional
in various regions by offering discounts or price programs accessible to Bank Mega cardholders and
reductions to Bank Mega customers. This program the general public. This strengthens Bank Mega’s
covers nine regions: Surabaya, Medan, Palembang, ability to introduce innovations and expand its service
Makassar, Semarang, Malang, Bandung, Bali, and reach.
Bogor.
Financial Institution
Additionally, customers can enjoy exclusive discounts Bank Mega also collaborates with other financial
of up to 50% year-round at Trans F&B merchants, institutions under CT Corp, such as Mega Insurance
including Coffee Bean and Tea Leaf, Baskin Robbins, and PFI Mega Life. This partnership aims to provide
Wendy’s, Warung Wardani, Gyukatsu, and Tasty customers with financial protection through life
Kitchen. This offering is part of Bank Mega’s effort to and general insurance, as well as facilitate financial
provide added value to its customers, particularly in planning for Bank Mega credit cardholders.
delivering a more affordable culinary experience.
Shopping Centers
Fashion & Lifestyle Bank Mega’s synergy with shopping centers within the
For fashion enthusiasts and cardholders who love CT Corp group also provides broader opportunities for
collecting items from their favorite brands, Bank credit card customer acquisition. With the presence
Mega Credit Cards offer discounts of up to 20% of Trans Shopping Mall in several major cities such as
for MegaFirst Infinite Credit Cardholders and 10% Trans Icon Mall Surabaya, Trans Studio Mall Makassar,
discounts for other types of credit cards at more than Trans Studio Mall Bandung, Trans Studio Mall Cibubur,
50 Trans Fashion outlets selling renowned brands Trans Studio Mall Bali, and other Trans Mall branches,
such as Aigner, Canali, Furla, Geox, and Hugo Boss. Bank Mega can more easily reach new customers
through mall branding conducted in various major
Travel & Leisure cities across Indonesia.
Although the tourism sector was impacted by the
COVID-19 pandemic, Bank Mega remains committed to Online Transactions
building strategic partnerships with AntaVaya Tour & Bank Mega continues to develop synergy with the CT
Travel and pergi.com, offering various travel products Corp ecosystem in online transaction services through
such as tickets, accommodation, and tour packages. the e-commerce platform Allo Fresh to support daily
Customers can enjoy special prices for tour package needs. This synergy is strengthened by integration via
purchases, competitive international ticket prices, and Bank Mega’s payment gateway, allowing customers
light installment facilities. MegaFirst Infinite Credit to make payments using Bank Mega credit cards and
Cardholders also receive up to a 10% discount at all also utilize MPC Points, providing convenience and
AntaVaya outlets across Indonesia. Furthermore, the flexibility for customers in their transactions.
collaboration with Metro Department Store provides
a 10% discount and the convenience of redeeming Through this collaboration, Bank Mega not only
reward points throughout the year for Bank Mega expands access to digital payments but also adds
credit cardholders. value for customers to benefit from the CT Corp
ecosystem.
Groceries
Bank Mega’s collaboration with Transmart Carrefour
provides additional benefits for customers, with a
10% discount and the ability to redeem reward points,
which can be used every day at all Transmart Carrefour
outlets in Indonesia.
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Strategy 2025 Looking ahead, five global challenges need to be
Bank Mega continues to strengthen synergies closely monitored and anticipated: the slowdown
within the CT Corp ecosystem as a driving force and divergence in global economic growth, the
for credit card growth, realized through products slow decline in global inflation, high interest rates in
and additional services that benefit both retail and advanced countries, the strength of the US dollar, and
corporate customers, as well as promotions for online capital outflows from emerging markets to developed
transactions, offline domestic transactions, and countries.
international transactions. The bank also continues
its digital transformation and strengthens integration The uncertainty of global financial markets is
in digital services, both in products and services, and increasing, accompanied by the risk of a slowdown
in transaction security through enhanced services, in global economic growth. The trade policy plan in
products, and features in Mobile Banking M-Smile. This the United States (US), through higher import tariffs,
aligns with the bank’s goal to provide the best banking commodities, and broader coverage of countries, has
experience for customers. In 2025, the bank plans caused the risk of increased fragmentation in global
to target card issuance for the younger generation trade. This development, along with the escalation of
segment by launching a special card product for Gen geopolitical tensions in many countries, is expected to
Z, with significant market potential at present. cause global economic growth in 2025 to slow down
to 3.1% from 3.2% in 2024. Global inflation has risen
Treasury and Financial Institutions compared to previous forecasts, influenced by supply
chain disruptions. In the US, the decline in the Fed
A. Treasury Funds Rate (FFR) is expected to be slower due to the
In 2024, more than 100 countries around the world higher inflation.
held elections, making it the largest election year
in world history. The year 2024 is also marked as a Meanwhile, the US’s more expansive fiscal policy
year of adjustment by many central banks to lower drives US Treasury yields to remain high, both in the
benchmark interest rates due to the improved control short-term and long-term tenors. The strengthening
of inflation in each country. of the US dollar continues broadly, accompanied by a
shift in global investor preferences, moving portfolio
Indonesia’s economy in 2024 experienced stable allocations back to the US. This has increased pressure
growth, achieving a 4.95% year-on-year growth and on the depreciation of various global currencies and
an inflation rate of 1.71%. This growth was supported restrained the inflow of foreign capital into emerging
by household consumption, which grew by 4.91%, markets. The developments in the global economy,
and gross fixed capital formation (GFCF), which grew along with the continued high uncertainty in global
by 5.15%. Several sectors that grew rapidly included financial markets, require strong policy responses to
transportation and warehousing (8.64%) as well as mitigate their negative impacts on the economies of
food and beverages (8.33%). emerging countries, including Indonesia.
This economic growth was also accompanied by a The market developments, along with the
decrease in the unemployment rate. The number normalization of global economic policies where
of employed people increased by 4.79 million to almost all central banks have lowered interest rates
reach 144.64 million, while the unemployment rate due to inflation being under control, present an
decreased by 0.39 million people to 7.47 million. attractive momentum for Treasury to take advantage
of. Treasury is leveraging the economic recovery
For 2025, Indonesia’s economy is expected to improve, momentum, which can enhance the revenue of the
but it must remain vigilant against several increasing Treasury business segment.
global challenges. The government forecasts that
Indonesia’s economic growth in 2025 will remain
strong, ranging from 4.8% to 5.6%, supported by
private consumption, investment, and solid export
performance. Inflation is expected to remain under
control within the target range of 2.5±1% in 2025,
supported by consistent monetary policy, fiscal policy,
and the National Food Inflation Control Movement
(GNPIP).
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Management
Analysis and
Discussion
Facing such conditions, Treasury at Bank Mega actively Global Markets Sales (GM Sales)
and conservatively manages its operations with caution In conducting its business, Global Market Sales requires
in maintaining asset and liability portfolios to continue strong expertise in the increasingly competitive
generating profits while maintaining liquidity. Amidst global market. This expertise is combined with a deep
the challenging and uncertain economic conditions in understanding of the local market and innovation
2024, Treasury was still able to take advantage of the to enhance competitiveness and offer competitive
market volatility. Below are the concrete steps taken pricing. The Company is also committed to providing
by Treasury throughout 2024: the best service to its customers. These efforts are
1. Continuing to invest excess liquidity from the necessary to enhance the competence and capability
Bank in assets with relatively lower risk, such of GM Sales in marketing Global Markets products to
as government bonds and placements at Bank customers.
Indonesia, while considering the best yield
according to the risks faced in order to optimize The increasing level of competition in the banking
the Bank’s income. sector to expand the customer base encourages the
2. Managing the funding gap between assets and Company to strengthen synergy with relevant internal
liabilities to ensure the bank can maintain daily parties involved in the marketing of Global Markets
liquidity safely. products. The marketing of Global Markets products,
3. Always ensuring the stability of the bank’s along with their characteristics, risks, and product
liquidity by monitoring the amount of High- transparency, is carefully maintained to comply with
Quality Liquid Assets (HQLA), the Liquidity applicable regulations.
Coverage Ratio (LCR), and the Net Stable
Funding Ratio (NSFR). In 2024, Global Markets Sales became more perceptive
in identifying customer needs for Global Markets
The above strategy was able to maintain the products such as bonds, foreign exchange products,
Company’s income amidst the challenging and and financial derivative products.
uncertain economic conditions in 2024 while still
maintaining liquidity. The income was primarily Global Markets Trading (GM Trading)
derived from Net Interest Income on securities assets. In 2024, Global Markets Trading was able to capitalize
on opportunities in the market. Economic indicators
B. Global Markets showed uncertainty in global economic movements
The year 2025 will be an exciting year once again for amid improving inflation rates towards pre-pandemic
Indonesia’s financial markets. The domestic economic levels, particularly in advanced economies. Market
outlook remains positive amidst the potential sentiment tended to be positive, supported by
slowdown in the global economy. Indonesia’s increased expectations that the global interest rate
GDP growth in 2025 is expected to remain stable, hike cycle would come to an end, following the
supported by the potential economic recovery post release of U.S. labor data and the continued decline
the new government, both in Indonesia and in the in inflation rates.
United States, which is expected to help restore
overall purchasing power. Meanwhile, global geopolitical tensions continued
to rise with the ongoing conflict in the Middle East
Fundamentally, Indonesia’s economy remains strong, and the victory of right-wing parties in several
and investor sentiment towards the Indonesian countries. However, the impact on oil and energy
economy remains positive, in line with the outlook for prices remained limited due to the ongoing trend of
Indonesia’s economic growth and improvements in weakening demand.
domestic demand. It is anticipated that the easing of
global inflationary pressures will allow global financial These developments drove the strengthening of
markets to begin showing signs of recovery. global financial markets and also increased demand
in the stock market, bonds, and exchange rates. Non-
Amidst these conditions, the Company’s focus resident investors also began entering the emerging
is to remain active in financial market activities, market financial markets. All of this provided
contributing to the overall performance of the opportunities for the Global Markets Trading team
Company while consistently adhering to compliance to carry out their daily activities and earn fee-based
and risk management guidelines. income. Synergy with the Global Markets Sales team
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will continue, offering competitive prices to achieve In addition, Bank Mega also provides Monitoring
market share targets, while strictly adhering to Agent services for the issuance of debt securities
compliance principles, both internally, externally, and and/or Sukuk issued without a Public Offering. Bank
with regulators. Mega has obtained a Registration Certificate (STTD)
to conduct business as a Trustee from the Financial
In 2025, GM Trading sees that the foreign exchange Services Authority (formerly the Capital Market
and bond markets will remain active, influenced by Supervisory Agency) based on the decision letter No.
various factors both in the domestic and international 20/STTD-WA/PM/2000 dated August 2, 2000.
markets. GM Trading will continue to actively
participate in market deepening while taking into The duties and responsibilities of Bank Mega as a
account the existing situation and conditions. Trustee include the following:
a. Representing the interests of the holders of debt
Meanwhile, for the bond market, it is expected that in securities and/or Sukuk both in and out of court
2025, interest rates globally will decrease as inflation in taking legal actions related to the interests of
is brought under control due to economic recovery. To the holders of debt securities and/or Sukuk;
maintain fee-based income, GM Trading will need to b. Conducting regular supervision or monitoring
be more active in participating in market deepening, of the issuer and debt securities and/or Sukuk
both in Rupiah-denominated bonds and other based on the Trustee Agreement;
currencies such as US Dollar-denominated bonds. c. Providing reports to the Financial Services
Authority in the event the issuer defaults or if
C. International Banking & Financial Institution there are situations that could jeopardize the
(IBFI) interests of the holders of debt securities and/or
Entering 2024 with many democratic events at the Sukuk.
national, regional, and international levels, the business
continues to run normally, with meetings with both As of December 31, 2024, Bank Mega acts as a Trustee/
bank and non-bank clients running smoothly. Monitoring Agent for the issuance of debt securities
and/or Sukuk, with a total value of IDR 83.04 trillion
IBFI activities through funding products, treasury and USD 18.75 million.
products, and trade finance transactions show an
increase in new client names every year. This is B. Custodian Services
reinforced by routine monthly KPI monitoring and Bank Mega has been providing Custodian Services in
the improvement in client service and management the Capital Market since 2001. A Custodian Bank is a
carried out in 2024, which led to many cross-sell bank that provides safekeeping services for securities
opportunities with other institutions within the CT and other activities related to those securities,
Corp ecosystem. including the settlement of securities transactions,
managing the rights related to the securities held,
A significant increase occurred in non-bank clients and representing the rights of the securities holders
for bond and SRBI transactions. In addition, IBFI will (Proxy).
continue to support the Global Markets Sales team as
treasury transactions increase in 2024. Bank Mega acts as a Custodian Bank based on the
license from the Financial Services Authority (formerly
Capital Markets the Capital Market Supervisory Agency) No. KEP-01/
PM/Kstd/2001 dated January 18, 2001. Bank Mega has
A. Trustee also received approval from Bank Indonesia to act as a
Bank Mega has been running its Trustee business Sub-Registry according to Bank Indonesia Letter No.
for more than 24 years. A Trustee is a Capital Market 10/160/DPM dated July 4, 2008.
Supporting Institution that serves to represent the
interests of holders of debt securities and/or Sukuk,
where the institution is required by companies issuing
debt securities and/or Sukuk through Public Offerings.
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Management
Analysis and
Discussion
The custodian services provided by Bank Mega OPERATIONAL REVIEW BY
consist of:
• General Custodian services include:
GEOGRAPHIC SEGMENT
- Safekeeping (storage and administration of
securities); The Bank analyzes segments geographically, where
- Settlement & transaction handling (handling management reviews the internal management
and settlement of securities sale/purchase reports on a monthly basis for each area. Below is
transactions); a summary explaining each geographic area of the
- Corporate action (managing client rights Bank:
related to the ownership of securities); • Head Office consists of Treasury, Card Center,
- Proxy (representing clients in the General and functional units, including assets, liabilities,
Meeting of Securities Holders based on the income, and expenses that cannot be allocated.
client’s power of attorney); • Jakarta Area includes all branches and sub-
- Reporting. branches in the Jabodetabek area and Banten
Province.
• Mutual Fund Custodian services include: • Bandung Area includes all branches and sub-
- Unit Registry (recording and administrating branches in West Java Province.
Mutual Fund Participation Units); • Medan Area includes all branches and sub-
- Fund Accounting (collective safekeeping, branches in Sumatra and Batam.
portfolio administration of Mutual Funds, • Semarang Area includes all branches and sub-
and Net Asset Value calculation); branches in Central Java Province.
- Reporting. • Surabaya Area includes all branches and sub-
branches in East Java Province, Bali, and Nusa
As of December 31, 2024, the total value of Bank Tenggara.
Mega’s custodian administration portfolio is IDR 43.34 • Makassar Area includes all branches and sub-
trillion. branches in Sulawesi, Maluku, and Papua.
• Banjarmasin Area includes all branches and sub-
C. Bank Administrator of Customer Fund Accounts branches in Kalimantan.
(RDN) and Payment Bank
Bank Mega has also obtained approval from KSEI to In 2024, the largest contribution in terms of revenue
become the Bank Administrator for Customer Fund by segment was provided by the Head Office,
Accounts (RDN) and Payment Bank, as per PT KSEI with a share of 67.90% in 2024 and 70.06% in
letter No. KSEI-4578/DIR/1223 dated December 4, 2023. Meanwhile, the region that made the largest
2023, regarding the Appointment of PT Bank Mega contribution was Jakarta, with a share of 17.78% in
Tbk as the Bank Administrator for RDN and Payment 2024 and 16.92% in 2023.
Bank for the period 2024-2029.
As the Bank Administrator for RDN (Customer Fund
Account) and Payment Bank, Bank Mega provides
services to open and administer customer fund
accounts for the settlement of securities transactions
in the capital market.B
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Income per Segment Geographic Income per Segment Geographic
(%) (%)
3,02% 1,88% 3,58% 2,17%
1,72% 1,85% 1,30% 2,23%
2,60% 2,98%
1,94%
2,06%
16,92%
2023 Kantor Pusat
Jakarta
17,78%
2024 Kantor Pusat
Jakarta
Bandung Bandung
Medan Medan
Semarang Semarang
Surabaya Surabaya
Makassar Makassar
70,06% Banjarmasin 67,90% Banjarmasin
The largest contribution in terms of Profit Before Tax in 2024 was also provided by the Head Office and the
Jakarta region, accounting for 60.49% and 28.90%, respectively, supported by the more dominant revenue
achievements in these geographical segments compared to other regions. In 2023, the share of Profit Before
Tax from the Head Office and Jakarta region was 66.86% and 23.79%, respectively.
Profit before Tax per Segment Geographic Profit before Tax per Segment Geographic
(%) (%)
1,88% 1,07% 2,28% 1,76%
1,34% 1,51% 0,32% 2,24%
2,25% 2,73%
1,31%
1,28%
23,79%
2023 Kantor Pusat
Jakarta
28,90%
2024 Kantor Pusat
Jakarta
Bandung Bandung
Medan Medan
Semarang Semarang
Surabaya Surabaya
Makassar Makassar
66,86% Banjarmasin 60,49% Banjarmasin
A more detailed explanation regarding revenue and profitability based on geographical segments can be found
in Note No. 38 of the 2024 Audited Financial Statements, which is attached to this Annual Report.
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Management
Analysis and
Discussion
Marketing
Aspect
Bank Mega applies an innovative marketing approach for customers saving through Mega Dana and Mega
that is customer-oriented and designed to support Maxi savings products; and Mega Berbagi, a savings
the Bank’s performance in achieving optimal results product that helps customers channel donations to
amid challenging situations. Bank Mega’s marketing break the cycle of poverty through access to quality
strategy is executed effectively across various education to fulfill the dreams of the nation’s children.
business segments to maximize the potential of
reaching the pre-established targets. Consistently, Collaboration in Marketing Programs
Bank Mega is committed to always prioritizing Throughout 2024, Bank Mega also collaborated with
customer experience through various marketing several parties, both domestically and internationally,
programs and customer engagement, as well as to provide excellent services for its customers. Among
continuously enhancing digital marketing activities. the collaborations were the Malaysia Healthcare
Expo in Surabaya, a strategic partnership with IHH
Based on a deep understanding of market segment Healthcare Malaysia aimed at improving access to
analysis and business competition in the banking healthcare services and offering more options for
industry, Bank Mega initiates its market penetration receiving high-quality and easily accessible medical
efforts by identifying trends and customer needs, care in Malaysia, specifically targeted at MegaFirst
and then adjusting the Bank’s products and services customers. Additionally, Bank Mega partnered with
as optimally as possible. Strengthened by a digital Metro Department Store to organize the Elegance
platform that has been continuously developed over Fashion Show by SebastianRed, a special fashion
the past few years, through the M-Smile application, show for invited MegaFirst customers.
Bank Mega’s marketing program aims to reach a
broader market while also simplifying customer Bank Mega Credit Card Marketing Programs
transaction activities. The Mega Travel Fair is an annual event organized
in collaboration with Antavaya, offering special
In addition to updating the features of M-Smile promotions for Bank Mega credit card users. Bank
to continually enhance customer experience, in Mega also has a unique program called “Bikin Jadi
2024, Bank Mega also organized various marketing Pertama” as an appreciation for the loyalty of
programs tailored to customer segmentation MegaFirst Infinite and Regular credit cardholders.
and needs, with each segment having different This program provides a customer experience where
characteristics and requirements. In line with cardholders can be the first to enjoy experiences
the characteristics of each segment, marketing based on their hobbies, including events like Mega
campaigns were also conducted digitally, utilizing Movie Nights or programs offering the opportunity
social media platforms such as Instagram, Facebook, to purchase various products at a special price of Rp1
X, and TikTok. Some of the marketing programs held using MPC Points.
throughout 2024 include: Mega Super Deal, aimed
at Mass Market customers who deposit starting
from IDR 25 million; Multi-Currency Account Top
Up, a special program offering a total return of up
to 4.25% for USD placements; Mega Extra Reward
for MegaFirst customers who make new deposits,
with an offer of total return up to 6.3%; Meriah
Bareng Mega, which has been consistently held for
several consecutive years as a form of appreciation
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Bank Mega Tap To Pay Digital Marketing
Bank Mega launched its new product, Bank Mega Tap Bank Mega consistently keeps up with the
To Pay, in August 2024, with one of the events being development of digital technology in the financial
a collaboration with MoJA OTW (On The Weekend). and banking sectors and applies it in the Bank’s
During this event, customers were introduced to a operations. Specifically for Bank Mega’s Digital
new, easy, and practical payment method—simply Marketing, several new technologies have been
tap with your phone using Bank Mega Tap To Pay. adopted, including Data Analytics, SEO (Search
Engine Optimization) and SEM (Search Engine
Bank Mega’s marketing strategy also optimizes the Marketing), Advertising and Paid Media, Social
bank’s competitive advantages as part of the CT Media Management, Content Marketing, Customer
Corp Group. The bank collaborates with various Relationship Management, Email Marketing and
companies within the CT Corp Group, allowing Automation, Marketing Personalization and
customers to enjoy various discounts and attractive Automation, as well as the implementation of AI.
offers when making transactions using Bank Mega
debit or credit cards across all CT Corp business AI technology will greatly assist in the development
units, including financial products, retail stores, of Bank Mega’s products and marketing strategies,
entertainment products, and more. enabling the Bank to provide more personalized,
efficient, and secure services to customers, improve
As part of the launch and marketing of Bank Mega customer satisfaction, and open opportunities
Tap To Pay, the Mega Pop-Up Fresh Garden event for new financial products and more innovative
was held, which was a food and beverage bazaar marketing. The biggest challenge is ensuring that the
targeted at Bank Mega and CT Corp employees, use of this technology can maintain customer trust
giving them the first experience of making payments and comfort.
using Bank Mega Tap To Pay.
Market Share
An overview of Bank Mega’s market share can be
found in the 2024 Performance section of this Annual
Report, which outlines Bank Mega’s position in the
Indonesian banking industry.
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Management
Analysis and
Discussion
Financial
Review
Standards for Information Presentation was conducted by auditor Bimo Iman Santoso with
and Compliance with Financial Accounting Public Accountant License No. AP.1298.
Standards
In accordance with the Financial Services Authority KAP states that the financial statements present
(OJK) Regulation No. 14/POJK.04/2022 concerning fairly, in all material respects, the financial position
the Submission of Periodic Reports by Issuers or of PT Bank Mega Tbk. as of December 31, 2024, as
Public Companies, PT Bank Mega Tbk. has submitted well as its financial performance and cash flows for
its Periodic Financial Report to the Financial Services the year then ended, in accordance with Financial
Authority and the Indonesia Stock Exchange, and Accounting Standards in Indonesia.
has published the Periodic Financial Report to the
public. Specifically, the submission of the audited The following Financial Review is based on the Bank
financial report for the year 2024 to the Indonesia Mega financial position report as of December 31,
Stock Exchange was carried out on March 10, 2025. 2024, as well as the statement of profit or loss and
other comprehensive income, and the statement of
The Public Accounting Firm (KAP) Amir Abadi cash flows for the year then ended, in accordance
Jusuf, Aryanto, Mawar & Partners has completed the with Financial Accounting Standards in Indonesia.
audit of the financial statements as of December 31,
2024, and has been signed by the Bank’s Board of
Directors on February 7, 2025. The audit process
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FINANCIAL POSITION STATEMENT
(Dinyatakan dalam Rp miliar)
Perubahan
Uraian 2024 2023
Nominal (%)
Aset Keuangan 126.474 123.464 3.010,00 2,44%
Aset Non Keuangan 8.441 8.586 (145,00) (1,69%)
Jumlah Aset 134.915 132.050 2.865,00 2,17%
Liabilitas Keuangan 113.009 109.370 3.639,00 3,33%
Liabilitas Non Keuangan 724 924 (200,00) (21,65%)
Jumlah Liabilitas 113.733 110.294 3.439,00 3,12%
Jumlah Ekuitas 21.182 21.756 (574,00) (2,64%)
Jumlah Liabilitas, dan Ekuitas 134.915 132.050 2.865,00 2,17%
In 2024, the Bank recorded total assets of IDR134.92 2023 to IDR724 billion in 2024, a decrease of 21.65%.
trillion. This amount represents an increase of 2.17%
compared to the previous year’s assets, which The Bank’s equity in 2024 experienced a slight
amounted to IDR132.05 trillion. The increase was decline. In 2024, the equity amounted to IDR21.18
primarily due to a rise in Financial Assets by 2.44%, trillion, a decrease of 2.64% compared to IDR21.76
from IDR123.46 trillion in 2023 to IDR126.47 trillion in trillion in 2023.
2024. Meanwhile, non-financial assets decreased to
IDR8.44 trillion in 2024, compared to IDR8.59 trillion Financial Assets
the previous year, representing a decline of 1.69%. In 2024, the Bank’s financial assets reached
IDR126.47 trillion, representing an increase of 2.44%
On the liabilities side, the bank recorded IDR113.73 compared to IDR123.46 trillion in 2023. This increase
trillion. This amount is higher compared to the was primarily due to the rise in net securities, which
previous year, which was IDR109.37 trillion. The 3.33% grew to IDR49.50 trillion from IDR37.62 trillion in
increase was due to a rise in financial liabilities, which the previous year, a 31.57% increase. The amount
increased from IDR109.37 trillion in the previous year of current accounts at Bank Indonesia also saw an
to IDR113.01 trillion in 2024. On the other hand, non- increase of 10.30%, from IDR6.82 trillion in 2023 to
financial liabilities decreased from IDR924 billion in IDR7.53 trillion in 2024.
Perubahan
Uraian 2024 2023
Nominal (%)
Kas 873.509 855.222 18.287 2,14%
Giro pada Bank Indonesia 7.525.245 6.822.433 702.812 10,30%
Giro pada Bank Lain 953.206 644.673 308.533 47,86%
Penempatan pada Bank Indonesia dan Bank Lain - Neto 831.826 3.352.627 (2.520.801) (75,19%)
Efek -efek - Neto 49.503.610 37.624.588 11.879.022 31,57%
Efek -efek yang dibeli dengan janji dijual kembali 1.389.981 7.215.441 (5.825.460) (80,74%)
Tagihan Derivatif 48.734 20.974 27.760 132,35%
Kredit yang diberikan - Neto 63.980.404 65.688.080 (1.707.676) (2,60%)
Tagihan Akseptasi - Neto 9.222 - 9.222 0%
Aset lain-lain 1.358.896 1.240.347 118.549 9,56%
Aset Keuangan 126.474.633 123.464.385 3.010.248 2,44%
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Management
Analysis and
Discussion
Cash Placements with Bank Indonesia and Other Banks
The bank recorded an increase in cash in 2024 The bank recorded placements with other banks
amounting to IDR873.51 billion. This amount in 2024, netting IDR831.83 billion, compared to
represents an increase of IDR18.29 billion or 2.14% IDR3.35 trillion in 2023, representing a decrease of
compared to IDR855.22 billion in the previous year. 75.19%. In 2024, placements with Bank Indonesia in
The increase was influenced by the rise in foreign Rupiah amounted to IDR509.93 billion, and in foreign
currency from IDR116.59 billion in 2023 to IDR176.72 currency, it was the equivalent of IDR321.90 billion.
billion in 2024, an increase of 51.57%. The foreign In 2024, the bank did not have any placements with
currencies that experienced a significant increase other banks.
were the US Dollar and the Singapore Dollar. The
amount of cash in Rupiah decreased by 5.66%, Securities
amounting to IDR696.79 billion compared to The bank’s net securities increased to IDR49.50
IDR738.63 billion in 2023. trillion, a rise of 31.57% compared to IDR37.62
trillion in 2023. This increase was influenced by the
Current Accounts at Bank Indonesia rise in Rupiah-denominated securities measured
The amount of current accounts at Bank Indonesia in at fair value through other comprehensive income,
2024 was IDR7.53 trillion, compared to IDR6.82 trillion amounting to IDR45.86 trillion in 2024, compared to
in 2023, an increase of 10.30%. The bank is required to IDR35.34 trillion in 2023, or an increase of 29.77%.
maintain a Minimum Reserve Requirement (GWM) in These securities primarily consist of Government
Rupiah for conducting its activities as a commercial Bonds and Bank Indonesia Rupiah Securities (SRBI).
bank, as well as GWM in foreign currencies for foreign Management believes that the impairment loss
exchange transactions. reserves for 2024 and 2023 are adequate, as presented
as part of equity under other comprehensive income.
As of December 31, 2024, and 2023, the bank’s GWM
complies with the regulations set by Bank Indonesia. Securities Purchased Under Resale Agreements
The bank recorded securities purchased under resale
Current Accounts at Other Banks agreements in 2024 amounting to IDR1.39 trillion.
The bank recorded net current accounts at other banks In 2023, the value of these securities was IDR7.22
amounting to IDR953.21 billion, which represents an trillion, representing a decrease of 80.74%.
increase of 47.86% from IDR644.67 billion in 2023.
The current accounts at other third-party banks in As of December 31, 2024, and 2023, management
Rupiah amounted to IDR19.84 billion, compared to believes there has been no impairment in the
IDR39.88 billion in 2023, a decrease of 50.25%. The securities purchased under resale agreements, and
foreign currency current accounts at other third- therefore, no impairment loss reserve has been
party banks in 2024 amounted to IDR935.19 billion, recognized. All securities purchased under resale
an increase of 54.35% compared to IDR605.89 billion agreements as of December 31, 2024, and 2023, are
in 2023. A significant increase occurred in the US classified as current.
Dollar, which rose from IDR389.19 billion in 2023 to
IDR719.28 billion in 2024, an increase of 84.81%. The Derivative Receivables
majority of the current accounts in Rupiah at other The derivative receivables recorded by the Bank
banks are placed in Bank BCA, while foreign currency in 2024 amounted to IDR48.73 billion. In 2023, the
accounts are placed, among others, in Citibank N.A. amount was IDR20.97 billion, representing an increase
Indonesia and Standard Chartered Bank, New York. of 132.35%. Some of the derivative transactions
All current accounts at other banks as of December conducted by the bank include foreign exchange-
31, 2024, and 2023 are classified as current. related derivative transactions such as Swaps, Spot-
Buy, Spot-Sell, Forward-Buy, and Forward-Sell.
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Management believes that the provision for trillion, which is a decrease of 7.85% compared to
impairment losses as of December 31, 2024, and the amount disbursed in 2023, which was IDR54.15
2023, is not necessary. All derivative receivables as trillion.
of December 31, 2024, and 2023, are classified as
current. In terms of loan types, investment loans still
contribute the largest share compared to all loans
Loans Provided – Net provided, with a share of 67.76% in 2024 and 69.78%
The Bank disbursed net loans amounting to IDR63.98 in 2023. The Bank also collaborates with other banks
trillion in 2024. This represents a decrease of 2.60% in providing syndicated loans. In 2024, the Bank
compared to the loan disbursement of IDR65.69 provided syndicated loans totaling IDR4.96 trillion,
trillion in 2023. This decline is partly influenced by compared to IDR4.02 trillion in 2023. The Bank
the decrease in the amount of gross loans in Rupiah reported a loan ratio to Micro, Small, and Medium
disbursed to third parties. In 2024, the Bank provided Enterprises (MSMEs) of 14.61% and 18.07% for 2024
loans in Rupiah to third parties totaling IDR49.90 and 2023, respectively.
Kredit yang Diberikan Kredit yang Diberikan
(%) (%)
18,07% 14,61%
12,15%
2023 17,63%
2024
Kredit Investasi Kredit Investasi
Kredit Sindikasi Kredit Sindikasi
Kredit kepada Kredit kepada
Usaha Mikro, Kecil Usaha Mikro, Kecil
dan Menengah dan Menengah
69,78% (UMKM) 67,76% (UMKM)
As of December 31, 2024, and 2023, there were no Other Assets
violations or exceedances of the Maximum Credit In 2024, the bank recorded other financial assets
Limit (BMPK) to related parties or third parties. amounting to IDR1.36 trillion, an increase of IDR118.55
billion or 9.56% compared to IDR1.24 trillion in 2023.
Acceptance Receivables – Net Other assets categorized as financial assets include
The bank recorded net acceptance receivables of lease receivables, interest receivables, and collateral
IDR9.22 billion. In 2023, the bank did not record any deposits.
acceptance receivables.
Management states that the impairment loss reserve
is adequate for 2024. All acceptance receivables as
of December 31, 2024, are classified as current.
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Management
Analysis and
Discussion
Non-Financial Assets
The bank recorded a decrease in non-financial assets to IDR8.44 trillion in 2024, a decline compared to IDR8.59
trillion in 2023. This represents a decrease of 1.68%.
(Expressed in millions of Rupiah)
Perubahan
Uraian 2024 2023
Nominal (%)
Aset tetap dan hak guna - neto 6.074.013 6.197.758 (123.745) (2,00%)
Aset lain-lain - Neto 2.261.306 2.387.448 (126.142) (5,28%)
Pajak ditangguhkan-Neto 105.542 - 105.542 0%
Aset Non Keuangan 8.440.861 8.585.206 (144.345) (1,68%)
Fixed Assets and Right-of-Use Assets (Net) Deferred Tax Assets – Net
The bank’s fixed assets and right-of-use assets (net) The value of the deferred tax assets - net account
decreased to IDR6.07 trillion in 2024, down from in 2024 was IDR105.54 billion, whereas in 2023, the
IDR6.20 trillion in 2023. This was due to an increase in bank did not record any deferred tax assets - net.
accumulated depreciation, which rose from IDR1.92
trillion in 2023 to IDR2.13 trillion in 2024. Financial Liabilities
Other Assets – Net The bank recorded an increase in financial liabilities
in 2024 to IDR113.01 trillion. In 2023, the amount
The bank’s other assets, which are included in the was IDR109.37 trillion. This represents an increase
non-financial assets category, consist of advances, of 3.33%. The increase was partly due to a rise in
foreclosed collateral, securities sale receivables, customer deposits by 2.50%, from IDR89.44 trillion
credit card transaction receivables, prepaid expenses, in 2023 to IDR91.67 trillion in 2024. Additionally,
and others. In 2024, the value of these accounts was the amount of loans received also increased from
IDR2.26 trillion, a decrease of 5.28% compared to IDR2.91 trillion in the previous year to IDR3.99 trillion,
IDR2.39 trillion in 2023. a 37.07% increase in 2024.
(Expressed in millions of Rupiah)
Perubahan
Uraian 2024 2023
Nominal (%)
Liabilitas segera 179,318 296,179 (116,861) (39.46%)
Simpanan dari nasabah 91,669,297 89,435,750 2,233,547 2.50%
Simpanan dari bank lain 3,833,032 3,872,596 (39,564) (1.02%)
Efek-efek yang dijual dengan janji dibeli kembali 12,947,188 12,573,231 373,957 2.97%
Liabilitas derivatif 121,059 18,931 102,128 539.47%
Pinjaman yang diterima 3,987,600 2,909,228 1,078,372 37.07%
Utang akseptasi 9,234 - 9,234 0.00%
Obligasi subordinasi 50,000 50,000 - 0.00%
Liabilitas lain-lain 212,220 214,178 (1,958) (0.91%)
Liabilitas keuangan 113,008,948 109,370,093 3,638,855 3.33%
Current Liabilities Customer Deposits
Current liabilities showed a decrease of 39.46%, Customer deposits or third-party funds (DPK) at the
falling to IDR179.32 billion in 2024 from IDR296.18 bank increased in 2024. The bank recorded customer
billion in 2023. Current liabilities mainly consist of deposits of IDR91.67 trillion in 2024, an increase of
clearing transactions or customer transfers that have 2.50% compared to IDR89.44 trillion in 2023. The
not been settled and tax payment deposits that increase was mainly in savings, as well as in current
have not been transferred to the Treasury and State accounts and deposits. The bank’s deposits increased
Cash Account (KPKN) in connection with the bank’s from IDR63.65 trillion in the previous year to IDR64.10
operations as a Perception Bank.
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trillion in 2024. The contribution of deposits to total All derivative liabilities as of December 31, 2024, and
customer deposits in 2024 was 69.92%, slightly 2023 are classified as current.
decreasing compared to 71.17% in 2023.
Loans Received
Deposits from Other Banks The bank recorded an increase in loans received
The bank recorded deposits from other banks in 2024 by 37.07%, from IDR2.91 trillion in 2023 to
amounting to IDR3.83 trillion in 2024, a decrease of IDR3.99 trillion in 2024. This increase was influenced
IDR39.56 billion from IDR3.87 trillion in the previous by the rise in loans received in Rupiah, which
year. This decline was due to a decrease in deposits amounted to IDR2.70 trillion in 2024, compared to
from other banks in foreign currency, which dropped IDR1.00 trillion in 2023. Thus, there was an increase
to IDR387.55 billion in 2024 from IDR461.36 billion in of 170.00%.
the previous year, while deposits from other banks
in Rupiah increased to IDR3.45 trillion in 2024 from Acceptance Debt
IDR3.41 trillion in 2023. In 2024, the bank reported acceptance debt of
IDR9.23 billion. In 2023, the bank had no acceptance
Securities Sold with Repurchase Agreements debt.
Securities sold with repurchase agreements increased
by IDR373.96 billion or 2.97%, from IDR12.57 trillion in Subordinated Bonds – Net
2023 to IDR12.95 trillion in 2024. These transactions The bank issued subordinated bonds amounting
were conducted by the bank with PT Allo Bank to IDR50.00 billion in 2020 with a 5-year tenor,
Indonesia Tbk, PT Bank Pan Indonesia Tbk, PT Bank which will mature on May 28, 2025. The issuance of
HSBC, PT Bank Nagari, PT Bank Digital BCA, PT Bank these subordinated bonds was to comply with the
Rakyat Indonesia (Persero) Tbk, and Bank Indonesia provisions of OJK Regulation No. 14/POJK.03/2017
as counterparties. dated April 4, 2017, regarding the Recovery Plan for
Systemic Banks.
Derivative Liabilities
In 2024, the bank recorded derivative liabilities of Other Liabilities
IDR121.06 billion. This amount increased by 539.47% This account consists of interest payables and
compared to IDR18.93 billion in 2023. The increase is security deposits. In 2024, the total value of these
in line with the rise in derivative receivables in 2024. accounts was IDR212.20 billion, a decrease of 0.91%
compared to IDR214.18 billion in 2023.
Non-financial Liabilities
(Dinyatakan dalam Rp miliar)
Perubahan
Uraian 2024 2023
Nominal (%)
Utang pajak penghasilan 222.064 138.535 83.529 60,29%
Liabilitas pajak tangguhan - neto - 156.812 (156.812) (100,00%)
Liabilitas imbalan pasca-kerja 296.414 277.530 18.884 6,80%
Beban yang masih harus dibayar dan liabilitas lain-lain 205.867 351.178 (145.311) (41,38%)
Liabilitas Non Keuangan 724.345 924.055 (199.710) (21,61%)
Non-financial liabilities decreased in 2024 to IDR724.35 billion from IDR924.06 billion in the previous year. This
decrease was partly due to a 41.38% reduction in accrued expenses and other items. In 2024, the amount in this
account was IDR205.87 billion, whereas in 2023, it was IDR351.18 billion.
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Management
Analysis and
Discussion
In addition, the Bank did not record deferred tax Post-Employment Benefit Liabilities
liabilities - net in 2024, while in 2023 the amount was In calculating post-employment benefits, the bank
IDR156.81 billion. This is because in 2024, the bank uses an independent actuary. The amount of post-
recorded it as deferred tax assets – net. employment benefits in 2024 was IDR296.41 billion,
while in the previous year, it was IDR277.53 billion, an
Income tax payables increase of 6.80%.
The amount of income tax payable in 2024 was
IDR222.06 billion, representing an increase of Accrued Expenses and Other Liabilities
60.29% compared to the position in 2023, which was This account consists of obligations for the
IDR138.54 billion. purchase of securities, lease liabilities, accrued
expenses, estimated losses from commitments and
Deferred Tax Liabilities – Net contingencies, and others. This account decreased by
The bank did not record deferred tax liabilities - IDR145.31 billion in 2024, primarily due to a decrease
net in 2024. The value of this account in 2023 was in the obligation for the purchase of securities
IDR156.81 billion. amounting to IDR121.93 billion.
STATEMENT OF PROFIT AND LOSS AND OTHER COMPREHENSIVE INCOME
(Expressed in millions of Rupiah)
Perubahan
Uraian 2024 2023
Nominal (%)
Pendapatan bunga 10.289.306 10.217.532 71.774 0,70%
Beban bunga (5.189.567) (4.685.387) (504.180) 10,76%
Pendapatan bunga-neto 5.099.739 5.532.145 (432.406) -7,82%
Pendapatan operasional lainnya 1.815.356 2.288.030 (472.674) -20,66%
Beban operasional lainnya (3.683.877) (3.487.697) (196.180) 5,62%
Pendapatan operasional bersih 3.231.218 4.332.478 (1.101.260) -25,42%
Pendapatan (beban) non operasional - bersih 25.688 10.251 15.437 150,59%
Laba sebelum pajak penghasilan 3.256.906 4.342.729 (1.085.823) -25,00%
Beban pajak penghasilan (625.852) (832.059) 206.207 -24,78%
Laba bersih tahun berjalan 2.631.054 3.510.670 (879.616) -25,06%
Penghasilan komprehensif lain (746.876) 447.911 (1.194.787) -266,75%
Total laba komprehensif tahun berjalan 1.884.178 3.958.581 (2.074.403) -52,40%
Laba per saham dasar/dilusian (nilai penuh) 224 299 (75) -25,08%
Interest Income
The interest income recorded by Bank Mega in 2024 increased by 0.70%. This year, the income achieved was
IDR10.29 trillion, compared to IDR10.22 trillion in 2023.
Interest income from loans provided the largest contribution, accounting for 69.97% of total interest income,
followed by income from securities, which contributed 28.39%.
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Komposisi Pendapatan Bunga 2023 Komposisi Pendapatan Bunga 2024
(%) (%)
0,03% 0,03%
1,28% 1,60%
75,35% 69,97%
23,34%
2023 Kredit yang diberikan
28,40%
2024 Kredit yang diberikan
Efek-efe Efek-efe
Penempatan pada Penempatan pada
BI dan bank lain BI dan bank lain
Lain-lain Lain-lain
Sumber: Bank Mega Sumber: Bank Mega
Interest Expense Other Operating Expenses
In 2024, Bank Mega recorded an increase in interest In 2024, the bank recorded other operating expenses
expense of 10.76%, from IDR4.69 trillion in the of IDR3.68 trillion, reflecting an increase of 5.62%
previous year to IDR5.19 trillion in 2024. The increase compared to IDR3.49 trillion in 2023. This increase
in interest expense was primarily due to the rise in was primarily due to higher general and administrative
interest expense on deposits from other banks, which expenses, which rose by IDR238.11 billion, mainly
increased by IDR464 billion, and interest expense on related to payments for the settlement of the legal
customer deposits, which also rose by IDR65 billion. case of PT Elnusa, amounting to IDR197.43 billion.
This increase was partly due to higher interest rates
in the banking sector. Net Operating Income
Taking into account the interest income, other
The composition of interest expense on customer operating income, and other operating expenses as
deposits was dominated by deposit interest in 2024, discussed above, the bank recorded net operating
accounting for 65.30% of total interest expense, income of IDR3.23 trillion in 2024. This income
while in 2023, it was 73.58%. represents a decrease of 25.42% compared to the
achievement of IDR4.33 trillion in 2023.
Interest Income – Net
The higher increase in interest expense compared to Profit Before Income Tax
interest income resulted in a decrease in net interest Taking into account net non-operating income of
income by IDR432.41 billion or 7.82%, falling to IDR25.69 billion in 2024, the bank’s profit before
IDR5.10 trillion in 2024 from IDR5.53 trillion in 2023. tax amounted to IDR3.26 trillion in 2024. This
achievement is IDR1.09 trillion lower compared to
Other Operating Income IDR4.34 trillion in the previous year.
The bank recorded other operating income of
IDR1.82 trillion in 2024, compared to IDR2.29 trillion Profit for the Year
in 2023, representing a decrease of 20.66%. The The bank’s net profit in 2024 was IDR2.63 trillion. This
decrease in total other operating income was due to amount is 25.06% lower compared to the previous
a reduction in net gains from the sale of securities, year, which was IDR3.51 trillion.
which decreased from IDR535.37 billion in 2023 to
IDR70.47 billion in 2024, a decrease of IDR464.90 Total Comprehensive Income for the Year
billion. Meanwhile, fees and commission income The bank recorded total comprehensive income of
increased by 1.50%, from IDR1.67 trillion in 2023 to IDR1.88 trillion in 2024, a decrease of IDR2.08 trillion
IDR1.70 trillion in 2024. or 52.40% compared to IDR3.96 trillion in 2023
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CASH FLOWS
(Expressed in millions of Rupiah)
Perubahan
Uraian 2024 2023
Nominal (%)
Arus kas bersih (digunakan untuk)/diperoleh dari aktivitas 15.463.034 (10.338.799) 25.801.833 (249,56%)
operasi
Arus kas bersih (didunakan untuk)/diperoleh dari aktivitas (15.577.066) 4.289.311 (19.866.377) (463,16%)
investasi
Arus kas bersih digunakan untuk aktivitas pendanaan (1.379.527) (1.787.532) 408.005 (22,83%)
(Penurunan)/kenaikan bersih kas dan setara kas (1.493.559) (7.837.020) 6.343.461 (80,94%)
Kas dan setara kas awal tahun 11.679.531 19.516.551 (7.837.020) (40,16%)
Kas dan setara kas akhir tahun 10.185.972 11.679.531 (1.493.559) (12,79%)
Cash Flows from Operating Activities Cash Flows from Financing Activities
The net cash flows generated from operating In 2024, the bank recorded cash used for financing
activities in 2024 amounted to IDR15.46 trillion. These activities amounting to IDR1.38 trillion. Cash inflows
receipts were mainly obtained from cash inflows from came from loans received totaling IDR2.49 trillion.
interest income of IDR10.10 trillion and securities Meanwhile, cash outflows were used for loan
sold under repurchase agreements amounting to repayments and cash dividend payments, each
IDR5.83 trillion. Meanwhile, cash outflows were used amounting to IDR1.41 trillion and IDR2.46 trillion,
for interest payments and other expenses totaling respectively.
IDR5.20 trillion.
Cash and Cash Equivalents at Year-End
Cash Flows from Investing Activities Taking into account the cash and cash equivalents
The use of cash for investing activities in 2024 was at the beginning of the year, which amounted to
IDR15.58 trillion. The majority of the cash was used IDR11.68 trillion, the total cash and cash equivalents
for payments related to financial assets measured recorded by the bank at the end of 2024 were
at fair value through other comprehensive income IDR10.19 trillion.
and proceeds from the sale of fixed assets, which
totaled IDR19.68 trillion. Meanwhile, cash inflows
were obtained from receipts from the sale of
financial assets measured at fair value through other
comprehensive income and fixed assets, amounting
to IDR4.10 trillion.
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The Main
Financial Ratios
The Bank’s performance in 2024 can be assessed based on the financial ratios presented in the table below.
2024 2023
Capital
Capital Adequacy Ratio (CAR) 25.77% 26.17%
Tier 1 ratio 25.09% 25.40%
Tier 2 ratio 0.68% 0.76%
CET 1 25.09% 25.40%
Earning Assets
Non-Performing Earning Assets and Non-Productive Assets to Total Earnings and Non Productive 2.07% 1.58%
Assets
Non-Performing Earning Assets to Total productive Assets 1.01% 0.99%
Allowance for Impairment Losses for Financial Assets to Productive Assets 0.60% 0.56%
Non-Performing Loans (NPL) - Gross 1.69% 1.57%
Non-Performing Loans (NPL) - Net 1.22% 1.18%
Rentability
Return On (ROA) 2.56% 3.47%
Return On Equity (ROE) 13.62% 17.62%
Net Interest Margin (NIM) 4.64% 5.21%
Operating Expense to Operating Income (BOPO) 73.61% 65.60%
Cost to Income Ratio (CIR) 51.13% 42.74%
Liquidity
Loan to Deposit ratio (LDR) 70.34% 74.03%
Compliance
a. Percentage of Violation of Legal Lending Limit
a.1. Related Parties 0.00% 0.00%
a.2. Third Parties 0.00% 0.00%
b. Percentage of Excess of Legal Lending Limit
b.1. Related Parties 0.00% 0.00%
b.2. Third Parties 0.00% 0.00%
GWM
GWM Primary Rupiah
Daily 0.00% 0.00%
Average 7.95% 6.88%
GWM Foreign Currency (daily) 4.12% 4.05%
Net Open Position 0.34% 0.75%
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ABILITY TO PAY DEBTS for the Bank’s third-party funds in Rupiah was
7.95%, and for foreign currencies, it was 4.12%. In
In 2024, PT Pefindo gave Bank a rating of idAA-/ accordance with Bank Indonesia regulations, the
stable outlook. This rating reflects that the Bank has Bank’s GWM ratio for Rupiah, after considering the
a good ability to meet its obligations. incentive, is 7.90%, and for foreign currencies, it is
4.00%. Therefore, the Bank has complied with Bank
The following is an explanation from PT Pefindo Indonesia’s regulations.
regarding this rating:
Ability to Pay Long-term Debt
An obligor with an idAA rating has only a slight The ratio used to assess the Bank’s ability to meet
difference from the highest rating given, and has a its long-term obligations (solvency) can be seen
very strong ability to meet its long-term financial from the capital adequacy ratio, also known as the
commitments compared to other Indonesian Capital Adequacy Ratio (CAR). In 2024, the Bank’s
obligors. The minus sign (-) indicates that the rating CAR was 25.77%. This ratio indicates that the Bank
given is relatively weak and below the average of the has adequate solvency. The Bank’s CAR has also met
relevant category. the minimum requirements set by the regulator.
Short-term debt repayment ability Profitability
The Bank’s ability to meet its short-term obligations Profitability is the ability of a company to generate
can be seen from the Minimum Reserve Requirement profit or earnings over a certain period. As an
(GWM) ratio. GWM is the amount of funds that the indicator of profitability, the Bank uses the Return
Bank must maintain in the form of a current account on Assets (ROA), Return on Equity (ROE), and Net
balance at Bank Indonesia. In 2024, the GWM ratio Interest Margin (NIM) ratios. For the year 2024, these
ratios can be seen in the table above.
CREDIT COLLECTABILITY LEVEL AND ANALYSIS OF PRODUCTIVE ASSET QUALITY
Credit based on collectability
(Expressed in millions of Rupiah)
Change
Description 2024 2023
Nominal (%)
Current 54,836,923 62,242,236 (7,405,313) (11.90%)
Special Mention 8,728,172 3,020,302 5,707,870 188.98%
Substandard 69,158 79,162 (10,004) (12.64%)
Doubtful 118,971 203,301 (84,330) (41.48%)
Loss 901,428 759,717 141,711 18.65%
Jumlah 64,654,652 66,304,718 (1,650,066) (2.49%)
In 2024, Bank Mega’s achievement in distributing Bank Mega will consistently monitor the quality of
credit was IDR 64.65 trillion. This figure decreased by the credit disbursed as part of its risk management.
2.49% compared to the achievement in 2023, which The bank will also diversify its credit portfolio by
was IDR 66.30 trillion. channeling credit to sectors with good quality, in line
with the macroeconomic conditions.
From the total credit disbursed in 2024, credit
categorized as substandard, doubtful, and non-
performing (also known as Non-Performing Loans or
NPL) amounted to IDR 1.09 trillion, or 1.69% of the
total credit disbursed. In 2023, the NPL amount was
IDR 1.04 trillion, or 1.57% of the total credit disbursed.
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Credit Restructurization Based on Collectability
(Expressed in millions of Rupiah)
Change
Description 2024 2023
Nominal (%)
Current 852,455 1,181,780 (329,325) (0.28)
Special Mention 1,450,580 1,613,175 (162,595) (0.10)
Substandard 10,784 30,775 (19,991) (0.65)
Doubtful 19,312 107,386 (88,074) (0.82)
Loss 594,786 468,197 126,589 0.27
Jumlah 2,927,917 3,401,313 (473,396) (0.14)
In 2024, the credit restructuring booked by Bank Mega amounted to IDR 2.93 trillion. This figure decreased by
0.14% compared to the previous year, which was IDR 3.40 trillion. The decline was partly due to the settlement
of credit.
Bank Mega has, and will continue to, implement strict debtor monitoring efforts for restructured debtors.
Base
Lending Rate
Bank Mega regularly reports and publishes the Base and the development of the economic conditions.
Lending Rate (SBDK) in Rupiah currency applicable The calculation of the SBDK does not yet include
at the Bank. Since October 2024, the reporting and the risk premium component, which depends on
publication of the SBDK have been carried out in the Bank’s assessment of the risk of each debtor or
accordance with the Financial Services Authority debtor group. Therefore, the interest rate charged
(OJK) Regulation (POJK) No. 13 of 2024, dated July to debtors may not necessarily be the same as the
30, 2024, regarding Transparency and Publication SBDK.
of Base Lending Rates for Conventional Commercial
Banks. Previously, the publication of the SBDK report In accordance with POJK No. 13, Bank Mega reports
was calculated based on POJK No. 37/POJK.03/2019 the calculation of the Base Lending Rate (SBDK) to
concerning Transparency and Publication of the Financial Services Authority (OJK) on a monthly
Bank Reports and OJK Circular Letter No. 9/ basis. Additionally, the Bank is required to announce
SEOJK.03/2020 on Transparency and Publication of the latest SBDK publication report through the Bank
Reports for Conventional Commercial Banks. Mega website and every Bank Mega branch office.
Furthermore, the Bank is also obligated to announce
The Base Lending Rate (SBDK) serves as the basis it through digital channels/electronic media owned
for determining the interest rates charged to debtors. by Bank Mega. The SBDK Publication Report is
In line with this, the Bank continuously updates the presented based on the type of credit, which includes:
SBDK in accordance with the movements in the BI 1. Non-SME Credit
Rate set by Bank Indonesia. The calculation of the a. Corporate credit
SBDK considers the following factors: the Cost of b. Retail credit
Funds for Credit arising from customer fund-raising 2. SME Credit
activities, overhead costs incurred for fund-raising a. Medium credit
and credit distribution activities, the profit margin b. Small credit
component set by the Bank in credit distribution, c. Micro credit
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Management
Analysis and
Discussion
3. Home Ownership Credit (KPR) or Apartment Ownership Credit (KPA)
4. Non-KPR or Non-KPA credit
Base Lending Rate 2024 per Quarters
Suku Bunga Dasar Kredit Rupiah (Prime Lending Rate)
Berdasarkan Jenis Kredit
Periode Data Kredit Non UMKM Kredit UMKM Non KPR/Non
KPR/KPA
Korporasi Ritel Menengah Kecil Mikro KPA
2024
Maret 10.29% 10.54% - - - 10.60% 9.60%
Juni 10.29% 10.53% - - - 10.61% 9.60%
September 9.83% 10.25% 10.25% NA NA 11.04% 9.50%
Desember 10.43% 11.48% 11.55% 12.89% 10.97% 10.98% 10.91%
2023
Desember 10.29% 10.56% - - - 10.62% 9.53%
Capital Structure and Management
Policy on Capital Structure
Basis for Management Policy on Capital Capital Structure
Structure Based on POJK No. 11/POJK/03/2016 regarding
In managing its capital, the Bank is required to the Minimum Capital Requirements for Commercial
maintain and strengthen its capital position to support Banks, as last amended by POJK No. 27 of 2022, the
business growth and maintain the trust of investors, Bank divides its capital into two (2) parts, which are:
depositors, customers, and the market, as reflected 1. Tier 1 Capital, which includes Common Equity
in the implementation of POJK No. 11/POJK/03/2016 Tier 1 (CET1) and Additional Tier 1 (AT1) capital.
regarding the Minimum Capital Requirements for 2. Tier 2 Capital.
Commercial Banks, as last amended by POJK No.
27 of 2022. The Bank has taken this regulation Capital Structure Policy
into account when evaluating and managing its In the context of calculating capital adequacy, the
capital adequacy. The Bank’s implementation of this Bank is required to calculate Risk-Weighted Assets
regulation is proof of its commitment to maintaining (RWA) for Operational, Market, and Credit risks as
a strong and resilient capital structure, in line with components in the calculation of Minimum Capital
regulatory requirements and industry best practices. Adequacy Ratio (CAR). To calculate the capital
charge and RWA for operational risk, the Bank has
currently implemented the Standardized Approach
(SA) method in accordance with SEOJK No. 6/
SEOJK.03/2020.
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Additionally, the Bank has conducted two trial runs In the calculation of RWA for Credit Risk, the
to calculate the capital charge for operational risk preparation and calculation of RWA refer to SEOJK
using the Standardized Approach in accordance with No. 24/SEOJK.03/2021 regarding the Calculation
the provisions of SEOJK No. 06/SEOJK/03/2020 of Risk-Weighted Assets for Credit Risk using the
regarding the Calculation of Risk-Weighted Assets Standardized Approach, which has adopted the
(RWA) for Operational Risk using the Standardized Basel 3 reforms.
Approach, which was effectively implemented in
January 2023. The Bank’s obligation to provide minimum capital in
accordance with its risk profile, as regulated in POJK
For the calculation of RWA for Market Risk, the Bank No. 11/POJK/03/2016 regarding the Obligation of
uses the Standardized Approach (Standardized Minimum Capital Provision for Commercial Banks as
Approach) referring to SEOJK No. 23/SEOJK.03/2022 amended by POJK No. 27 of 2022, is as follows:
regarding the Calculation of Risk-Weighted Assets a. 8% of RWA for banks with a risk profile rating of
for Market Risk for Commercial Banks. 1;
b. 9% to less than 10% of RWA for banks with a risk
profile rating of 2;
c. 10% to less than 11% of RWA for banks with a risk
profile rating of 3;
d. 11% to 14% of RWA for banks with a risk profile
rating of 4 or 5.
Material Commitments for
Capital Expenditure
Bank Mega has no material commitments for capital 3. The source of funds allocated to fulfill the
expenditure in the fiscal year 2023. Therefore, the commitment;
Bank does not present information related to this, 4. The currency denomination in the commitment;
including the following: and
1. The name of the party making the commitment; 5. The steps planned by the Bank to hedge the risk
2. The purpose of the commitment; of foreign exchange positions related to it.
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Management
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Realization of Capital
Expenditure
Capital Expenditure Purpose of Capital Expenditure
Bank Mega makes capital investments every year, Bank Mega makes capital investments to support
which involve spending funds to purchase a number and enhance the overall operational activities of the
of assets or investments expected to provide value Bank.
and benefits in the future.
Types and Value of Capital Expenditure
The types and values of capital expenditure are
presented in the following table:
Type and Value of Capital Expenditure
(Expressed in millions of Rupiah)
Capital Goods Investment Value
Jenis Capex
2024 2023
Land - 9,003
Building - 400
Office equipment 118.393 68,708
Furniture and fixtures 4.896 4,080
Vehicle - 2,477
Building improvements 2.532 5,954
Construction in progress 47.725 19,522
Right of use of assets 15.562 36,763
Total 189.108 146,907
Material Information and Material
Information Subsequent Events
The Bank reported there was no material fact and information happened after accounting report date.
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Dividend Policy
and Its Distribution
Dividend Policy 3. The dividend distribution plan is based on
Bank Mega applies a dividend policy based on fulfilling the rights of shareholders, prioritizing
the Company’s Articles of Association, taking the interests of the Bank, and is included in the
into account the Prospectus of the Initial Public Bank’s Business Plan (RBB).
Offering (IPO) conducted by the Bank, as well as 4. In the event the GMS approves the distribution of
the OJK regulations as outlined in POJK No. 17 of cash dividends, the Bank is required to make the
2023 regarding the implementation of corporate cash dividend payment to eligible shareholders
governance for commercial banks. no later than 30 (thirty) calendar days after the
announcement/publication of the summary of
Furthermore, Bank Mega implements the Dividend the GMS minutes and ensure equal treatment
Policy in accordance with SK Number 128/DIRBM/23 for all eligible shareholders in accordance with
to ensure the principles of Good Corporate applicable regulations.
Governance in the distribution of dividends. Bank
Mega’s Dividend Policy regulates, among other Schedule and Procedures for Cash Dividend
things: Payment for the 2023 Financial Year
1. The proposal for dividend distribution is decided In accordance with the resolution of the General
in a Joint Meeting of the Board of Commissioners Meeting of Shareholders (GMS) of Bank Mega
and the Board of Directors. on March 1, 2024, during the second agenda of
2. The amount of cash dividend to be given is at the meeting, it was decided that a cash dividend
least 20% (twenty percent) of the net profit payment from the Company’s net profit for the
for the financial year, which is approved at the 2023 financial year will be made, amounting to IDR
General Meeting of Shareholders (GMS), to be 2,457,420,000,000,- or IDR 209.303810 per share,
distributed in the form of cash dividends, unless to be distributed to 11,740,923,365 shares of the
the GMS decides otherwise. Company.
The schedule and procedures for the cash dividend distribution for the 2023 financial year are as follows:
No. Keterangan Tanggal
1 Akhir Periode Perdagangan Saham Dengan Hak Dividen (Cum Dividen) 13 Maret 2024
• Pasar Reguler dan Negosiasi 15 Maret 2024
• Pasar Tunai
2 Awal Periode Perdagangan Saham Tanpa Hak Dividen (Ex Dividen) 14 Maret 2024
• Pasar Reguler dan Negosiasi 18 Maret 2024
• Pasar Tunai
3 Tanggal Daftar Pemegang Saham yang Berhak Dividen (Recording Date) 15 Maret 2024
4 Tanggal Pembayaran Dividen Tunai Tahun Buku 2023 27 Maret 2024
Procedures for Cash Dividend Distribution 2. For the Company’s shareholders whose shares
1. The Cash Dividend will be distributed to the are held in collective custody at KSEI, the cash
shareholders of the Company whose names are dividend payment will be carried out through
recorded in the Shareholders Register (“DPS”) KSEI and will be distributed on March 27, 2024,
or recording date on March 15, 2024 (recording into the Customer Fund Account (“RDN”) at
date) and/or the owners of the Company’s shares the Securities Company and/or Custodian Bank
in the sub-accounts at PT Kustodian Sentral Efek where the shareholder has opened an effect sub-
Indonesia (“KSEI”) at the close of trading on account. Meanwhile, for the shareholders whose
March 15, 2024. shares are not held in collective custody at KSEI,
the cash dividend payment will be transferred to
the shareholder’s bank account.
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Management
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3. a. The Cash Dividend will be subject to tax 4. The shareholders of the Company can obtain
in accordance with the applicable tax confirmation of the dividend payment through
regulations. The amount of tax to be the securities company and/or custodian
imposed will be the responsibility of the bank where the shareholders have opened
respective shareholder and will be deducted their securities accounts. Furthermore, the
from the amount of cash dividend entitled to shareholders of the Company are responsible for
the respective shareholder. reporting the receipt of the dividend in their tax
b. Based on the applicable tax regulations, the reporting for the relevant tax year, in accordance
cash dividend will be exempt from tax if with the applicable tax regulations.
received by domestic corporate taxpayers
(“WP Badan DN”), and the Company will not 5. For shareholders who are foreign taxpayers,
withhold Income Tax on the cash dividend where tax withholding will use the rates based on
paid to the domestic corporate taxpayer. the Double Tax Avoidance Agreement (“DTA”),
The cash dividend received by individual they must comply with the requirements of
domestic taxpayers (“WPOP DN”) will be the Director General of Taxes Regulation No.
exempt from tax as long as the dividend is PER-25/PJ/2018 on the Procedures for the
reinvested within the territory of the Republic Implementation of the Double Tax Avoidance
of Indonesia. For individual domestic Agreement, and submit the proof of record
taxpayers who do not meet the investment or receipt document DGT/SKD that has been
requirements as mentioned above, the uploaded to the Directorate General of Taxes
dividend received will be subject to income website to KSEI or BAE in accordance with KSEI
tax (“PPh”) in accordance with the prevailing regulations and provisions. Without the required
regulations, and the income tax must be document, the dividend payment will be subject
paid by the individual domestic taxpayer in to Article 26 Income Tax (PPh) at a rate of 20%.
accordance with Government Regulation
No. 9 of 2021 concerning Tax Treatment to The cash dividend payment by Bank Mega for the
Support Ease of Doing Business. 2022 and 2023 fiscal years is as follows:
2024 2023
Dasar Hukum Keputusan RUPST tanggal 1 Maret 2024 Keputusan RUPST tanggal 24 Februari 2023
Tahun buku Laporan keuangan audit tahun 2023 Laporan keuangan audit tahun 2022
Laba tahun berjalan (Rp Juta) 3.510.670 4.052.678
Dividen (Rp Juta) 2.457.420 2.836.818
Dividen per saham (Rp) 209.303 241.618
Dividend Pay Out Ratio 69,99% 69,99%
Tanggal pengumuman dividen kas 15 Maret 2024 24 Februari 2023
Tanggal pembayaran dividen kas 27 Maret 2024 28 Maret 2023
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Information About The Share
Ownership of Employees
and/or Management Program
(ESOP/MSOP)
As of December 31, 2024, Bank Mega does not have a share ownership program for employees and/or
management. Therefore, the Company does not present information related to the number of ESOP/MSOP
shares and their realization, the duration, the eligibility requirements for employees and/or management, and
the exercise price.
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Management
Analysis and
Discussion
Provision of Funds to Related
Parties and Bank Management
Policy before any material transaction with an affiliate
Bank Mega regulates the provision of funds to takes place. These transactions must be reported to
related parties, including members of the Board of the OJK and disclosed to the public in accordance
Commissioners, members of the Board of Directors, with POJK No. 42/POJK.04/2020 regarding Affiliate
Executive Officers, and other affiliated parties, in Transactions and Conflicts of Interest and POJK No.
accordance with the provisions of the Commercial 17/POJK.04/2020 regarding Material Transactions
Credit Policy and the Consumption Policy. Therefore, and Business Activity Changes.
the provision of funds to related parties must be
given on reasonable terms and comply with the In 2024, there were no violations or exceedances
applicable credit provisions and procedures. of the Maximum Limit for Credit Provision (BMPK)
in the provision of funds to related parties of Bank
For material transactions with related parties and Mega.
transactions that may create a conflict of interest for
the Bank, the Audit Committee is required to provide The table below shows the provision of funds to
recommendations to the Board of Commissioners members of the Board of Commissioners and
members of the Board of Directors in 2024.
Nama Jabatan Pinjaman
Board of Commissioners
Chairul Tanjung President Commissioners Kartu Kredit
Achjadi Ranuwisatra Independent Commissioners Kartu Kredit
Lambock V. Nahattands Independent Commissioners -
Hizbullah Independent Commissioners Kartu Kredit
Board of Directors
Kostaman Thayib President Directors Kartu Kredit
Lay Diza Larentie Vice President Directors Kartu Kredit
Indivara Erni Vice President Directors Kartu Kredit
Martin Mulwanto Directors Loan dan Kartu Kredit
Yuni Lastianto Directors Loan dan Kartu Kredit
Madi Darmadi Lazuardi Directors Kartu Kredit
C. Guntur Triyudianto Directors Kartu Kredit
YB Hariantono Directors -
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Information About The Realization
of The Use of Funds
from The Public Offering
Bank Mega did not conduct any public offerings, either of shares or bonds, throughout 2024. Therefore, the
Bank does not present information related to the total funds raised; planned use of funds; details of fund usage;
fund balance; and the date of approval by the GMS/EGM for any changes in the use of funds (if any).
Material Information Regarding
Investment, Expansion, Divestment
Business Merger, Acquisition, and/
or Debt/Capital Restructuring
As of December 31, 2024, Bank Mega has not made any investments, expansions, dispositions, acquisitions or
restructurings of debt and capital. Accordingly, the Company does not provide information in this regard.
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Management
Analysis and
Discussion
Material Information on
Transactions that Contain Conflict
of Interest
and/or Transactions with Affiliated
Parties/Related Parties
Material Transactions Containing Conflicts of Interest
Throughout 2024, there were no material transactions that involved a conflict of interest.
Transactions with Affiliates
In carrying out its business, Bank Mega engages in transactions with related parties as defined in PSAK No.
7 on “Disclosure of Related Parties.” Transactions with related parties are conducted primarily for the benefit
and sustainability of Bank Mega’s business, involving lending and borrowing activities in the normal course of
business, generating operating income, and are carried out regularly, repeatedly, and/or continuously.
In relation to credit transactions that involve elements of affiliation and related parties, Bank Mega has also
referred to the Financial Services Authority (OJK) Regulation No. 38/POJK.03/2019 on the Maximum Limit of
Credit Provision and Large Fund Provision for Commercial Banks, as well as Bank Mega’s internal regulations,
including the Commercial Credit Policy and the Consumer Credit Policy. In addition, the related transactions
must obtain approval from the Board of Commissioners before being realized.
Transactions with Affiliates/Related Parties
Total (Rp Juta) Persentase (%)
Uraian
2024 2023 2024 2023
Giro pada bank lain
PT Bank Pembangunan Daerah Sulawesi Utara dan Gorontalo 300 100 0.00022% 0.00008%
PT Bank Pembangunan Daerah Sulawesi Tengah 60 4 0.00004% 0.00000%
Efek-efek
PT Bank Pembangunan Daerah Sulawesi Utara dan Gorontalo 198.832 198.288 0.14737% 0.15020%
Tagihan derivatif
PT Bank Mega Syariah 2.101 0.00156%
Kredit yang diberikan
PT Trans Fashion 799.000 0.59219%
PT Trans Entertainment 350.000 500.000 0.25941% 0.37865%
PT Anta Express Tour & Travel Service 399.500 0.29609%
PT Duta Visual Nusantara TV 7 124.696 124.696 0.09242% 0.09443%
PT Trans Burger 6.826 8.501 0.00506% 0.00644%
PT Trans Coffee 4.984 4.984 0.00369% 0.00377%
Komisaris dan Direksi Perusahaan berelasi diatas Rp1 miliar 33.313 51.070 0.02469% 0.03867%
Direksi dan Karyawan kunci di atas Rp1 miliar 16.962 5.935 0.01257% 0.00449%
Lain-lain - di atas Rp1 miliar 16.962 15.998 0.01257% 0.01212%
Aset lain-lain
PT Duta Visual Nusantara TV 7 3.092 3.138 0.00229% 0.00238%
PT Trans Fashion 1.606 0.00119%
PT Mega Central Finance 1.095 0.00081%
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Total (Rp Juta) Persentase (%)
Uraian
2024 2023 2024 2023
PT Bank Pembangunan Daerah Sulawesi Utara dan Gorontalo 1.083 1.071 0.00080% 0.00081%
PT Para Bandung Propertindo 1.034 2.045 0.00077% 0.00155%
PT Trans Entertainment 1.667 1.659 0.00124% 0.00126%
Lain-lain - di bawah IDR1 miliar 6.104 6.601 0.00452% 0.00500%
Transaksi surat berharga
Pembelian 3.567.981 3.731.813 637993% 724000%
Penjualan 4.205.969 7.304.962 11.19474% 1309000%
Giro 387.246 482.783 0.34048% 0.43770%
Tabungan 72.339 113.643 0.06360% 0.10300%
Deposito berjangka 622.09 1.717.317 0.54697% 155700%
Simpanan dari bank lain 1.808.949 1.202.082 159050% 108990%
Efek yang dijual dengan janji dibeli kembali 236.275 0.20774%
Obligasi subordinasi 48.000 48.000 0.04220% 0.04350%
Beban yang masih harus dibayar dan liabilitas lain-lain 1.912 4.703 0.00168% 0.00430%
Pendapatan bunga 136.297 101.022 132460% 0.98870%
Beban bunga 84.292 46.167 162426% 0.98530%
Beban asuransi kesehatan karyawan
PT Asuransi Umum Mega 28.265 23.386 202010% 159810%
PT PFI Mega Life Insurance 2.023 2.436 0.14460% 0.16650%
Beban Iklan
PT Televisi Transformasi Indonesia 95.058 96.443 462419% 534130%
PT Duta Visual Nusantara TV 7 5.444 4.662 0.26483% 0.25820%
PT Trans News Corpora 1.618 1.229 0.07871% 0.06810%
Lain-lain - di bawah Rp1 miliar 83 367 0.00404% 0.02030%
Pendapatan sewa
PT Allo Bank Indonesia Tbk 10.485 9.776 2262575% 2324850%
PT Duta Visual Nusantara TV 7 8.034 8.425 1733670% 2003570%
PT Bank Mega Syariah 5.130 5.040 1107011% 1198570%
PT Asuransi Umum Mega 3.890 4.106 839429% 976460%
PT Mega Capital Sekuritas 2.641 2.628 569906% 624970%
PT Trans Berita Bisnis 1.823 393388%
PT Para Bandung Propertindo 911 196586%
PT PFI Mega Life Insurance 258 0.55674%
PT Mega Asset Management 132 0.28484%
Lain-lain - di bawah Rp1 miliar 1.198 3.125 258518% 743160%
Liabilitas kontinjensi-neto
PT Trans Retail Indonesia 104.500 82.200 2479441% 2259955%
PT Trans Fashion Indonesia 37.622 41.419 892646% 1138748%
PT Allo Bank Indonesia Tbk 3.219 0.76376%
PT Trans Digital Media 626 0.14853%
PT Para Duta Bangsa 27 0.00641%
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Management
Analysis and
Discussion
Tabel Kredit Partisipasi (Selldown) per 31 Desmber 2024
Bank Mega
No Rek Bank Mega Debitur Fasilitas Kolektibilitas CCY
Plafond Outstanding
18020053856345 PT. Batam Indo Agri Term Loan 1 2 IDR 1.039.999.900.000,00 598.299.366.844,00
Perkasa
18020050180220 PT. OKI Pulp & Paper Demand Loan 1 IDR 907.500.000.000,00 907.500.000.000,00
18022050006436 PT. Amman Mineral Fixed Loan 6 1 USD 63.600.000,00 63.587.280,00
Nusa Tenggara
18022050006441 PT. Amman Mineral Fixed Loan 7 1 USD 41.925.000,00 41.922.614,00
Nusa Tenggara
Tabel Kredit Club Deal per 31 Desmber 2024
Bank Mega
No Rek Bank Mega Debitur Fasilitas Kolektibilitas CCY
Plafond Outstanding
18020053857070 PT. Bintani Megah Term Loan 1 1 IDR 49.100.652.032,12 29.300.652.032,12
Indah
18022050006207 PT. Dirgantara Karya Term Loan 1 USD 65.000.000,00 35.750.009,00
Cipta
18020053859833 PT. Karya Mandiri Term Loan 1 IDR 2.293.431.932.750,00 1.075.046.085.530,00
Digdaya Maju
18020053856595 PT. Kalimantan Term Loan - 1 IDR 44.804.892.560,40 36.740.011.900,40
Sanggar Pusaka Tranche 1
18020053856580 PT. Cipta Sinar Indah Term Loan 1 IDR 822.531.763.902,09 674.476.046.398,09
18022050006184 PT. Madya Pratama Term Loan 2 USD 66.700.000,00 33.349.990,00
Surya Cemerlang
18022050006190 PT. Adyatama Cipta Term Loan 2 USD 62.000.000,00 34.100.000,09
Cemerlang
18020053858425 PT. Muara Data Term Loan 2 IDR 79.287.000.000,00 47.572.200.000,00
Sentosa
18022050006137 PT. Cakra Wisesa Term Loan 2 USD 124.000.000,00 59.416.657,00
Karya Makmur
18020053860147 PT. Tamaris Prima Term Loan 3 1 IDR 18.006.556.435,68 12.381.556.435,68
Energi
In carrying out its banking business, Bank Mega engages in rental agreements for archive storage spaces and
properties (such as buildings, furniture, etc.), including with affiliated parties.
The tables below show the rental transactions for 2024.
Data Transaksi Dengan Pihak Berelasi untuk Sewa Penyimpanan Arsip Tahun 2024
Jangka Waktu Kategori
Kanwil Nama Pihak Afiliasi Jenis Transaksi Nilai Transaksi Keterangan
Sewa (tahun) Transaksi
PT. Bank Mega Tbk Sewa Rack Box Transaksi
Jakarta Rp4.200,-/box/bulan 5 Sesuai
PT. Trans Coffee Arsip Setu Afiliasi
PT. Bank Mega Tbk Sewa Rack Box Transaksi
Jakarta Rp4.200,-/box/bulan 5 Sesuai
PT. Trans Fashion Indonesia Arsip Setu Afiliasi
PT. Bank Mega Tbk Sewa Rack Box Transaksi
Jakarta Rp4.200,-/box/bulan 5 Sesuai
PT. Mega Capital Sekuritas Arsip Setu Afiliasi
PT. Bank Mega Tbk Sewa Rack Box Transaksi
Jakarta Rp4.200,-/box/bulan 2,62 Sesuai
PT. Allo Bank Indonesia Tbk Arsip Setu Afiliasi
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Allo Bank Bank Mega Syariah
Qcy Qcy Keterangan
Plafond Outstanding Plafond Outstanding
IDR - - Selldown ke Allo Bank bulan Juni
250.000.000.000 123.924.615.385 2021 IDR250 bio
IDR IDR 85.000.000.000 - Disubpartisipasi ke BMS IDR85 bio
- -
USD 7.949.205 7.948.410 Take over ke sindikasi Meta dari 3
loan menjadi 2 loan
USD 3.974.603 3.974.205
Allo Bank Bank Mega Syariah
Qcy Qcy Keterangan
Plafond Outstanding Plafond Outstanding
IDR 500.000.000.000 291.806.520.321 - - Club Deal fas. TL dg Allo Bank bln
Mar'22
IDR 733.329.000.000 403.330.950.000 USD - - Club Deal bln Mar'22
IDR 746.562.000.000 326.620.875.000 USD - - Awal pemberian fasilitas di Allo
Bank merupakan club deal,
kemudian pada 22/03/2022
dilakukan selldown o/s Bank Mega
kepada Allo Bank
Rp.500M
IDR 80.000.000.000 65.600.000.000 IDR 350.000.000.000 287.000.000.000 Club Deal dg BMS dan Allo fas. TL 1
bln Sept'21
IDR 170.000.000.000 139.400.000.000 Club Deal dg Allo bln Sept'21
IDR 554.637.600.000 332.782.560.000 IDR - - Club deal dg Allo dan BMS bln
Jun'22
IDR 589.375.000.000 324.156.250.000 Club deal dg Allo bln Mar'22
IDR 1.167.502.000.000 700.501.200.000 IDR - - Club deal dg All dan BMS bln
Jun'22
IDR 246.734.000.000 118.226.708.333 USD - - Club Deal dg BMS dan Allo bln
Nov'21
IDR 150.000.000.000 27.307.737.242 Club Deal dg Allo Bank bln Sept'22
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Management
Analysis and
Discussion
Data Transaksi Dengan Pihak Berelasi untuk Sewa Properti Tahun 2024
Jangka Waktu Kategori
Kanwil Nama Pihak Afiliasi Jenis transaksi Nilai Transaksi Keterangan
Sewa (tahun) Transaksi
PT. Bank Mega Tbk Sewa menyewa Transaksi
Jakarta Rp1.604.250.000 #REF! Sesuai
PT. Bank Mega Syariah lantai 2 Afiliasi
PT. Bank Mega Tbk
Transaksi
PT. Para Bandung Rp3.385.370.000 3,4 Sesuai
Afiliasi
Propertindo Sewa menyewa
Jakarta
PT. Bank Mega Tbk lt.3A
Transaksi
PT. Para Bandung Rp4.221.840.000 #REF! Sesuai
Afiliasi
Propertindo
PT. Bank Mega Tbk Transaksi
Rp3.310.620.000 1 Sesuai
PT. Asuransi Umum Mega Afiliasi
Jakarta Sewa menyewa lt. 18
PT. Bank Mega Tbk Transaksi
Rp3.310.620.000 1 Sesuai
PT. Asuransi Umum Mega Afiliasi
PT. Bank Mega Tbk Transaksi
Rp2.671.680.000 1 Sesuai
PT. Mega Capital Sekuritas Afiliasi
Jakarta Sewa menyewa lt. 2
PT. Bank Mega Tbk Transaksi
Rp1.410.820.000 1 Sesuai
PT. Mega Capital Sekuritas Afiliasi
PT. Bank Mega Tbk
Transaksi
PT. Duta Visual Nusantara Rp14.721.600.000 5 Sesuai
Afiliasi
Tivi Tujuh
Jakarta Sewa menyewa lt.10
PT. Bank Mega Tbk
Transaksi
PT. Duta Visual Nusantara Rp1.410.820.000 0,42 Sesuai
Afiliasi
Tivi Tujuh
PT. Bank Mega Tbk
Transaksi
PT. Duta Visual Nusantara Rp15.711.600.000 5 Sesuai
Afiliasi
Tivi Tujuh
Jakarta Sewa menyewa lt.20
PT. Bank Mega Tbk
Transaksi
PT. Duta Visual Nusantara Rp1.505.695.000 0,42 Sesuai
Afiliasi
Tivi Tujuh
PT. Bank Mega Tbk
Transaksi
PT. Duta Visual Nusantara Rp16.371.600.000 5 Sesuai
Afiliasi
Tivi Tujuh
Jakarta Sewa menyewa lt.22
PT. Bank Mega Tbk
Transaksi
PT. Duta Visual Nusantara Rp1.568.945.000 0,42 Sesuai
Afiliasi
Tivi Tujuh
PT. Bank Mega Tbk
Transaksi
PT. Mega Asset Rp1.648.962.000 2,33 Sesuai
Afiliasi
Management
Jakarta Sewa menyewa lt. 2
PT. Bank Mega Tbk
Transaksi
PT. Mega Asset Rp146.335.200 0,33 Sesuai
Afiliasi
Management
PT. Bank Mega Tbk Transaksi
Jakarta Sewa menyewa lt.5 Rp15.937.620.000 5 Sesuai
PT Allo Bank Indonesia Tbk Afiliasi
PT. Bank Mega Tbk Transaksi
Jakarta Sewa menyewa lt.6 Rp13.924.200.000 5 Sesuai
PT Allo Bank Indonesia Tbk Afiliasi
PT. Bank Mega Tbk Sewa menyewa Transaksi
Jakarta Rp2.918.700.000 5 Sesuai
PT Allo Bank Indonesia Tbk lt. Mezanine Afiliasi
PT. Bank Mega Tbk Sewa menyewa Transaksi
Jakarta Rp3.167.100.000 3 Sesuai
PT Allo Bank Indonesia Tbk lt. Dasar Afiliasi
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Jangka Waktu Kategori
Kanwil Nama Pihak Afiliasi Jenis transaksi Nilai Transaksi Keterangan
Sewa (tahun) Transaksi
PT. Bank Mega Tbk Sewa menyewa Transaksi
Jakarta Rp493.491.600 3 Sesuai
PT Allo Bank Indonesia Tbk Lahan Reklame Afiliasi
PT. Bank Mega Tbk Sewa menyewa KCP Transaksi
Jakarta Rp274.347.097 1,03 Sesuai
PT Allo Bank Indonesia Tbk JKT Saharjo Lt. 4 Afiliasi
Sewa Menyewa
Transaksi
PT. Bank Mega Tbk Ruang Gedung Rp3.827.266.200 3 Sesuai
Afiliasi
Arsip Setu Lt. Dasar
Jakarta
Sewa Menyewa
Transaksi
PT Allo Bank Indonesia Tbk Lahan Gedung Rp279.666.000 3 Sesuai
Afiliasi
Arsip Setu
PT. Bank Mega Tbk
Sewa menyewa Presentase bagi Transaksi
Jakarta (PT. Trans Ice) Baskin 5 Sesuai
lt. LG (Food Court) hasil sebesar 15% Afiliasi
Robbins
PT. Bank Mega Tbk
Sewa menyewa Presentase bagi Transaksi
Jakarta (PT. Trans Retail Indonesia) 20 Sesuai
lt.LG (Food Court) hasil sebesar 3% Afiliasi
Trans Mini
PT. Bank Mega Tbk Sewa menyewa Presentase bagi Transaksi
Jakarta 5 Sesuai
(PT. Trans Burger) Wendys lt.LG (Food Court) hasil sebesar 15% Afiliasi
PT. Bank Mega, Tbk Sewa Menyewa
Transaksi
Jakarta Gedung Bank Mega Rp4.224.132.000 5 Sesuai
PT. Bank Mega Syariah Afiliasi
KC Bogor Lt. 8
PT. Bank Mega, Tbk Sewa Menyewa
Transaksi
Jakarta Gedung Bank Mega Rp47.275.800 1,83 Sesuai
PT Asuransi Umum Mega Afiliasi
KC Lampung Lt. 3
PT Bank Mega Tbk Sewa Menyewa
Gedung KC Bank Transaksi
Medan Rp255.960.000 5 Sesuai
PT Asuransi Umum Mega Mega Pekanbaru Afiliasi
Lt 5
PT Bank Mega Tbk Sewa Menyewa
Gedung KC Bank Transaksi
Medan Rp2.445.120.000 5 Sesuai
PT Bank Mega Syariah Mega Pekanbaru Afiliasi
Lt 2
PT Bank Mega Tbk Sewa Menyewa
Gedung KC Bank Transaksi
Medan Rp77.418.000 #REF! Sesuai
PT Asuransi Umum Mega Mega Jambi Wiltop Afiliasi
Lt 3
PT Bank Mega Tbk Sewa Menyewa
Transaksi
Bandung Menara Bank Mega Rp1.296.000.000 5 Sesuai
PT Asuransi Umum Mega Afiliasi
Bandung, Lantai 3
PT Bank Mega Tbk Sewa Menyewa
Menara Bank Mega Transaksi
Bandung Rp3.689.280.000 5 Sesuai
PT Bank Mega Syariah Bandung, Lantai Afiliasi
Dasar dan 2
PT Bank Mega Tbk Sewa Menyewa
Transaksi
Bandung Menara Bank Mega Rp638.172.000 5 Sesuai
PT Mega Capital Sekuritas Afiliasi
Bandung, Lantai 3
PT Bank Mega Tbk Transaksi
Rp437.702.400 3 Sesuai
PT Asuransi Umum Mega Sewa Menyewa Afiliasi
Semarang Menara Bank Mega
PT Bank Mega Tbk Semarang, Lantai 7 Transaksi
Rp185.379.840 1 Sesuai
PT Asuransi Umum Mega Afiliasi
PT Bank Mega Tbk Transaksi
Rp4.238.208.000 5 Sesuai
PT Bank Mega Syariah Sewa Menyewa Afiliasi
Semarang Menara Bank Mega
PT Bank Mega Tbk Semarang, Lantai 1 Transaksi
Rp711.144.000 2,63 Sesuai
PT Bank Mega Syariah Afiliasi
PT Bank Mega Tbk Sewa Menyewa
Menara Bank Mega Transaksi
Semarang Rp505.764.000 5 Sesuai
PT Mega Capital Sekuritas Semarang, Lantai Afiliasi
Dasar
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Management
Analysis and
Discussion
Jangka Waktu Kategori
Kanwil Nama Pihak Afiliasi Jenis transaksi Nilai Transaksi Keterangan
Sewa (tahun) Transaksi
PT Bank Mega Tbk Sewa Menyewa
Gedung Bank Mega, Transaksi
Surabaya Rp3.922.176.000 5 Sesuai
PT Bank Mega Syariah KC Surabaya Darmo Afiliasi
Lt 1 & 2
PT Bank Mega Tbk Sewa Menyewa
Gedung Bank Mega, Transaksi
Surabaya Rp73.440.000 5 Sesuai
PT Asuransi Umum Mega KCP Malang Dinoyo Afiliasi
Lt 3
PT Bank Mega Tbk Sewa Menyewa
Gedung KC Bank Transaksi
Surabaya Rp1.741.320.000 5 Sesuai
PT Detik Tivi Dua Mega Surabaya Yos Afiliasi
Sudarso Lt 3 & 4
PT Bank Mega Tbk Sewa Menyewa
Transaksi
Makassar Menara Bank Mega Rp432.630.000 4,75 Sesuai
PT Asuransi Umum Mega Afiliasi
Makassar Lantai 1
PT Bank Mega Tbk Transaksi
Sewa Menyewa Rp3.669.969.600 4 Sesuai
PT Bank Mega Syariah Afiliasi
Menara Bank Mega
Makassar
PT Bank Mega Tbk Makassar Ground
Floor Transaksi
Rp4.292.752.320 4 Sesuai
PT Bank Mega Syariah Afiliasi
PT. Bank Mega Tbk Sewa Menyewa
Transaksi
Makassar Menara Bank Mega Rp346.500.000 5 Sesuai
PT. Trans Kalla Makassar Afiliasi
Makassar Lantai 9
PT Bank Mega Tbk Sewa Menyewa
KC S Parman Transaksi
Banjarmasin Rp434.809.200 3,08 Sesuai
PT Asuransi Umum Mega Banjarmasin, Lantai Afiliasi
2
PT Bank Mega Tbk Sewa Menyewa KC Transaksi
Makassar Rp114.370.200 2,4 Sesuai
PT Asuransi Umum Mega Palu, Lantai 2 Afiliasi
PT Bank Mega Tbk Sewa Menyewa
Gedung KCP Bank Transaksi
Makassar Rp44.370.000 2,4 Sesuai
PT. Asuransi Umum Mega Mega Sorong Lantai Afiliasi
Dasar
PT Bank Mega Tbk Sewa Menyewa
Gedung KCP Bank Transaksi
Makassar Rp287.280.000 5 Sesuai
PT. Asuransi Umum Mega Mega Manado Afiliasi
Calaca Lt. 3
PT Bank Mega Tbk Sewa Menyewa
Gedung KCP Bank Transaksi
Banjarmasin Rp60.000.000 5 Sesuai
PT. Asuransi Umum Mega Mega Samarinda Afiliasi
Ahmad Yani
PT Bank Mega Tbk Sewa Menyewa
Gedung KCP Bank Transaksi
Medan Rp92.925.000 5 Sesuai
PT. Asuransi Umum Mega Mega Palembang Afiliasi
A. Rivai
PT Bank Mega Tbk Sewa Menyewa
Gedung KCP Bank Transaksi
Banjarmasin Rp204.660.000 5 Sesuai
PT. Asuransi Umum Mega Mega Pontianak Afiliasi
Siantan
PT Bank Mega Tbk Sewa Menyewa
Transaksi
Medan PT. Televisi Transformasi Lahan KC Rp38.750.000 0,5 Sesuai
Afiliasi
Indonesia Palembang
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Jangka Waktu Kategori
Kanwil Nama Pihak Afiliasi Jenis transaksi Nilai Transaksi Keterangan
Sewa (tahun) Transaksi
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp18.720.000 1 Sesuai
Afiliasi
Mega Tuban
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp18.720.000 1 Sesuai
Afiliasi
Mega Probolinggo
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp17.280.000 1 Sesuai
Afiliasi
Mega Jember
Surabaya
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp21.600.000 1 Sesuai
Afiliasi
Mega Madiun
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp17.280.000 1 Sesuai
Afiliasi
Mega Blitar
PT Bank Mega Tbk
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp18.000.000 1 Sesuai
Afiliasi
Mega Tulungagung
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp18.720.000 1 Sesuai
Afiliasi
Mega Solo Palur
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp22.320.000 1 Sesuai
Afiliasi
Mega Magelang
Semarang
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp20.160.000 1 Sesuai
Afiliasi
Mega Kudus
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp19.440.000 1 Sesuai
Afiliasi
Mega Tegal
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp14.400.000 1 Sesuai
Afiliasi
Mega Kisaran
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp15.120.000 1 Sesuai
Afiliasi
Mega Rantau Prapat
Medan Sewa Menyewa
Transaksi
Gedung KCP Bank Rp13.800.000 1 Sesuai
Afiliasi
Mega Prabumulih
Sewa Menyewa
Gedung KCP Transaksi
Rp18.000.000 1 Sesuai
Bank Mega Lubuk Afiliasi
Linggau
Sewa Menyewa
Gedung KCP Bank Transaksi
Jakarta Rp18.000.000 1 Sesuai
Mega Bandar Jaya Afiliasi
PT. Mega Auto Finance Lampung
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp18.000.000 1 Sesuai
Afiliasi
Mega Tana Paser
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp18.720.000 1 Sesuai
Afiliasi
Mega Palangkaraya
Banjarmasin
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp15.840.000 1 Sesuai
Afiliasi
Mega Sampit
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp12.960.000 1 Sesuai
Afiliasi
Mega Singkawang
Sewa Menyewa
Transaksi
Bandung Gedung KCP Bank Rp18.000.000 1 Sesuai
Afiliasi
Mega Garut
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Management
Analysis and
Discussion
Jangka Waktu Kategori
Kanwil Nama Pihak Afiliasi Jenis transaksi Nilai Transaksi Keterangan
Sewa (tahun) Transaksi
Sewa Menyewa
Transaksi
Surabaya Gedung KC Rp16.272.000 1 Sesuai
Afiliasi
Mataram
PT Bank Mega Tbk
Sewa Menyewa
Transaksi
Gedung KC Bank Rp12240000,0 1 Sesuai
Afiliasi
Mega Kendari
Sewa Menyewa
Transaksi
Makassar Gedung KC Bank Rp118.800.000 5 Sesuai
Afiliasi
Mega Jayapura
PT Asuransi Umum Mega
Sewa Menyewa
Transaksi
Gedung KCP Bank Rp12.960.000 1 Sesuai
Afiliasi
Mega Gorontalo
PT Bank Mega Tbk Sewa Menyewa
Transaksi
Jakarta Gedung Kuningan Rp50.752.800 0,5 Sesuai
PT. Asuransi Umum Mega Afiliasi
Card Center Lt. 10
Sewa Menyewa
Transaksi
PT Bank Mega Tbk Gedung Kuningan Rp456.775.200 4,5 Sesuai
Afiliasi
Card Center Lt. 10
Jakarta
Sewa Menyewa
Transaksi
PT. Allo Bank Indonesia Tbk Gedung Kuningan Rp1.422.720.000 4,0 Sesuai
Afiliasi
Card Center Lt. 9
Sewa menyewa
PT Bank Mega Tbk Transaksi
Jakarta lt. 14 Rp3.740.372.400 2 Sesuai
Afiliasi
PT Trans Berita Bisnis Sewa Furniture
PT Bank Mega Tbk Sewa Menyewa
Transaksi
Banjarmasin Gedung KCP Bank Rp12.960.000 1 Sesuai
PT. Mega Auto Finance Afiliasi
Mega Singkawang
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Changes in Laws and
Regulations That Have
a Significant Effect on the Company
Changes in legislation in 2024 that significantly affect Bank Mega’s business are as follows:
Type of Regulation About Impact on Bank Mega
Otoritas Jasa Keuangan
POJK No. 4 Tahun 2024 Report on Ownership or Any Changes in the
Ownership of Shares of Public Companies and Report
on Activities of Pledging Shares of Public Companies
POJK No. 5 Tahun 2024 Establishment of Supervision Status and Handling of
Issues in Commercial Banks
POJK No. 12 Tahun 2024 Implementation of Anti-Fraud Strategy for Financial
Service Institutions
POJK No. 13 Tahun 2024 Transparency and Publication of Base Lending Rates
for Conventional Commercial Banks
POJK No. 15 Tahun 2024 Integritas Pelaporan Keuangan Bank
POJK No. 26 Tahun 2024 Perluasan Kegiatan Usaha Perbankan
POJK No. 28 Tahun 2024 Pengelolaan Informasi Rekam Jejak Pelaku melalui
SistemInformasi Pelaku di Sektor Jasa Keuangan
POJK No. 30 Tahun 2024 Konglomerasi Keuangan dan
Perusahaan Induk Konglomerasi
Keuangan
POJK No. 44 Tahun 2024 Rahasia Bank
SEOJK No.13/ SEOJK.08/2024 Penyusunan dan Penyampaian
Laporan Rencana dan Laporan Realisasi
Literasi Keuangan dan Inklusi Keuangan
SEOJK No. 18/SEOJK.08/2024 Penilaian Sendiri terhadap
Pemenuhan Ketentuan Pelindungan
Konsumen dan Masyarakat di Sektor Jasa Keuangan
Bank Indonesia
PBI No. 2 Tahun 2024 Keamanan Sistem Informasi dan
Ketahanan Siber bagi Penyelenggara Sistem
Pembayaran, Pelaku Pasar Uang dan Pasar Valuta
Asing, serta Pihak Lain yang Diatur dan Diawasi BI
PBI No. 5 Tahun 2024 Standarisasi Kompetensi di Bidang
Sistem Pembayaran (PBI SK SP) dan PADG No. 17
Tahun 2024
tentang Pelaksanaan Standardisasi
Kompetensi di Bidang Sistem Pembayaran
PBI No. 6 Tahun 2024 Pasar Uang dan Pasar Valuta Asing
PBI No. 7 Tahun 2024 Rasio Pendanaan Luar Negeri Bank
dan PADG No. 7 Tahun 2024 tentang Peraturan
Pelaksanaan Rasio
Pendanaan Luar Negeri Bank
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Management
Analysis and
Discussion
Changes in Accounting Policies
and Their Impact on the Company
The following are the new PSAK standards and • PSAK 115: Revenue from Contracts with
amendments to the standards that will be effective Customers
for years beginning on or after January 1, 2025, with • PSAK 201: Presentation of Financial Statements
early adoption permitted: • PSAK 207: Statement of Cash Flows
• Amendment to PSAK 221: The Effect of Changes • PSAK 216: Property, Plant, and Equipment
in Foreign Exchange Rates on Foreign Exchange • PSAK 219: Employee Benefits
Shortages; • PSAK 228: Investments in Associates and Joint
• PSAK 117: Insurance Contracts; and Ventures
• Amendment to PSAK 117: Insurance Contracts on • PSAK 232: Financial Instruments: Presentation
the Early Application of PSAK 117; and • PSAK 236: Impairment of Assets
• PSAK 109 – Comparative Information. • PSAK 237: Provisions, Contingent Liabilities, and
Contingent Assets
Several PSAK standards have also been amended • PSAK 238: Intangible Assets
as consequential amendments due to the • PSAK 240: Investment Property
implementation of PSAK 117: Insurance Contracts,
namely: As of the date this financial report was authorized,
• PSAK 103: Business Combinations the Bank is still evaluating the potential impact of
• PSAK 105: Non-current Assets Held for Sale and the adoption of the new standards, amendments to
Discontinued Operations standards, and interpretations of those standards.
• PSAK 107: Financial Instruments: Disclosures
• PSAK 109: Financial Instruments
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Target, Realization
and Projection
The comparison between the Company’s target and actual performance for 2024, as well as the projection for
2025, is as follows:
(Expressed in millions of Rupiah)
2024 2025
Uraian
Target Realisasi Proyeksi
Total Aset 134,961,103 134,915,494 141,727,446
Kredit 69,050,859 64,645,281 69,969,950
DPK 96,625,178 91,669,297 98,819,420
• Giro 11,261,725 10,382,648 11,290,648
• Tabungan 17,243,241 17,187,644 19,789,853
• Deposito 68,120,212 64,099,005 67,738,919
Laba Sebelum Pajak 3,370,809 3,256,906 3,503,331
Laba Tahun Berjalan 2,725,241 2,631,054 2,828,098
CAR 24.41% 25.77% 27.00%
Strategi Bisnis Bank
(Mohon info)
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Management
Analysis and
Discussion
Business
Prospect
The dynamics, challenges, and uncertainties in 2025 Entering 2025, Bank Mega remains optimistic yet
are expected to continue. Globally, key issues include cautious. To face the uncertainties this year, we have
the potential escalation of the US-China trade war, set strategies to achieve the targets outlined in the
ongoing conflicts in the Middle East, the possibility of Bank Mega Business Plan 2025, including:
renewed inflationary pressures, and the risk of supply 1. Increasing credit distribution while adhering to
chain disruptions, which could impact developing prudential banking principles and continuing to
countries. Global economic growth is expected to focus on the corporate segment, which is still
be limited. According to the IMF projections, global able to grow positively in uncertain economic
economic growth will reach 3.2% in 2025. Meanwhile, conditions.
the Coordinating Ministry for Economic Affairs 2. Growth of Third-Party Funds (DPK) driven by the
projects that the global economic condition will retail segment.
grow within the range of 2.7% - 3.3% in 2025. 3. Growth in the credit card business, which will be
driven through partnerships with the CT Corpora
Amidst these global economic conditions, domestic ecosystem.
economic growth is expected to continue, supported 4. Increasing fee-based income from Treasury and
by increased domestic demand, household other businesses.
consumption, and government spending. According 5. Targeting an LDR ratio in line with the Bank’s
to the Press Releases from the Coordinating Ministry policy, around the 70% level.
for Economic Affairs of the Republic of Indonesia on 6. Improving efficiency in other costs with a target
November 5, 2024, and January 31, 2025, as well as BOPO ratio around 72%.
in line with statements from the Governor of Bank 7. Information technology transformation to
Indonesia, Mr. Perry Warjiyo, Indonesia’s economic support the development of retail and digital
growth is projected to increase to 5.2% in 2025, with banking businesses, mitigate operational risks,
inflation expected to be in the range of 2.5% + 1% in and enhance operational cost efficiency through
2025. process automation.
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Information on
Business Continuity
Factors That May Significantly Affect Business are then detailed in the RBB and serve as parameters
Continuity for Bank Mega to maintain its business continuity in
In line with global economic forecasts full of the national banking industry. The Bank also uses
challenges, Indonesia’s economy is expected to these four key aspects as performance evaluation
continue growing well and remain resilient to indicators, comparing them to the targets that
the impacts of global economic conditions. Bank have been set previously. Additionally, Bank Mega
Indonesia forecasts that economic growth is prioritizes sustainable financial aspects by aligning
projected to increase to 5.2% in 2025. the economy with environmental sustainability,
social aspects, and good corporate governance.
The economy is expected to grow stronger, supported
by estimated growth in household consumption and Management’s Assessment of Factors
government spending. Affecting Business Continuity
Bank Mega conducts an evaluation of the
This optimism regarding growth is expected to drive implementation of its strategy and assesses the
banking credit distribution. Bank’s ability to achieve the targets set in the Bank’s
Business Plan (RBB) to maintain business continuity.
Assumptions Used by Management in This step is taken by considering the dynamics
Conducting the Assessment occurring in the macroeconomy and the banking
Several important aspects in bank management, industry.
such as capital, liquidity, profitability, and asset
quality, are taken into consideration by Bank Mega in
assessing business continuity with reference to the
RBB (Business Plan). These four important aspects
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Management
Analysis and
Discussion
Business Supporting
Overview
HUMAN RESOURCES especially considering the demographic factors of
employees, which are currently dominated by the
Along with the evolving banking industry, Millennial and Generation Z generations, continues
technological advancements continue to be a key to be applied to remain relevant to the trends in
factor influencing human resource management organizational development.
strategies. The Bank pays attention to managing
talent and the organization to remain aligned with Development Strategy
its strategic vision and to adapt to both current The implementation and improvement of human
and future business challenges. Human resource resource development programs are carried out by
management is carried out continuously to achieve optimizing the use of technology in human resource
optimal employee performance and engagement. management, particularly through a multiplatform-
This is expected to support the Bank in carrying out based system that supports the efficiency and
its business functions. The use of digital technology effectiveness of employee management. The
is increasingly expanded to support the effectiveness involvement of technology in human resource and
and efficiency of human resource management. organizational development programs will become
Technology-based HR systems are continuously increasingly integrated, both in terms of the programs
developed to enhance employee experience and and their execution processes. This effort is applied
support more flexible and productive work processes. to ensure a sustainable contribution to the growth of
Attention to the alignment of the way of working, the organization.
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Human Resource Fulfillment employer branding is continuously strengthened
Meeting human resource needs is one of the Bank’s through various official social media platforms of
main priorities by implementing a recruitment the Bank, aimed at attracting top talent and building
strategy through both internal and external sources a positive image as an innovative and dynamic
to ensure that critical positions and other roles are workplace.
filled by competent talent.
In 2024, the Bank successfully recruited 1,890
The recruitment process is carried out with a employees through external channels, with a
digital approach through various job portals distribution of 547 people (29%) at the Head Office
and technology-based recruitment systems to and 1,343 people (71%) at the Regional Offices and
accelerate and improve the efficiency of candidate Branch Offices.
selection. Additionally, the Bank continues to hold
various direct recruitment activities, such as walk-in In addition to direct recruitment, workforce
interviews and job fairs, to reach potential employees fulfillment is also carried out through development
in various regions. programs based on generalist and functional tracks.
These programs are specifically designed to align
One effective strategy that continues to be with the Bank’s business needs. Each participant in
implemented is the Employee Referral Program, these development programs is selected through
which encourages employee participation in a systematic selection process, considering the
recommending qualified candidates. In addition, established criteria.
Total
No Types of Development Programs in 2024
Batch % Participants %
1 Retail Funding Officer Training (RFOT) 8 13% 68 7%
2 Retail Funding Training Program (RFTP) 16 25% 293 28%
3 Branch Manager Training Program (BMTP) 4 6% 44 4%
4 Young Financial Academy (YFA) 29 45% 484 46%
5 Team Leader Training Program (TLTP) 1 2% 11 1%
6 Mega Management Development Program (MMDP) 6 9% 141 14%
Total 64 100% 1,041 100%
Career Development Organizational Development
The implementation of career development In an effort to support business growth that aligns
programs for employees is carried out continuously with the strategy and long-term plans, the Bank
to retain high-quality talent and encourage optimal continues to implement organizational development
performance achievement. Career development programs sustainably. These programs are designed
programs are designed by considering individual by considering various internal and external factors
career planning as well as the organization’s that influence the dynamics of the banking industry.
established needs, ensuring that each employee Internal factors, such as the quality of human resources
has the opportunity to grow according to their and the effectiveness of coordination between work
potential and competencies. Employees’ careers can units, both in business lines and support units, are
develop within the same function or job family or crucial aspects in strengthening the organization’s
through cross-functional transfers to other relevant capabilities. Meanwhile, external factors, such as
areas. The Bank applies a “promotion from within” the acceleration of digital technology development
approach to fill positions, where employees are given and increasing industry competitiveness, are
the opportunity to occupy higher positions through key considerations in formulating organizational
internal promotion processes. Various training and development strategies to remain relevant and
development programs are organized to equip adaptive to change.
employees for their new roles.
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Management
Analysis and
Discussion
The optimization of the organization’s structure and industry demands and is capable of contributing
functions is carried out systematically to improve optimally in facing the evolving dynamics of the
efficiency and drive more productive performance. banking sector.
The process of organizational improvement is
continuously implemented across all lines and The competency certification program is carried out
functions to ensure that the Bank maintains high continuously to ensure that employees possess skills
flexibility and competitiveness in facing future that align with industry standards and applicable
industry challenges. regulations. In the field of risk management, the
Bank organizes Risk Management Certification
Education, Development, and Employee (SMR) Levels 4 to 7 in accordance with the
Training provisions of SEOJK No. 28/SEOJK.03/2022 on Risk
The Bank is consistently committed to developing the Management Certification for Human Resources
capabilities and enhancing the competencies of its in Commercial Banks. The Bank also organizes
employees continuously to support the achievement various certification programs for employees,
of business strategies and ensure operational including Payment System Certification (SP),
effectiveness across all work lines. Throughout 2024, Treasury Certification, Indonesian Life Insurance
the Bank continued to build a learning organization Association (AAJI) Certification, Securities Broker
that encourages each employee to improve their Representative - Market (WPPE-P), and Mutual
Knowledge, Skills, and Attitudes, enabling them Fund Selling Agent Representative (WAPERD). In
to adapt to industry changes and make an optimal line with the development of technology and data
contribution in creating value for stakeholders. protection regulations, the Bank facilitates various
The implementation of various human resource certifications in the field of Information Technology
development and training programs has made the and cybersecurity, including IT Security Certification,
Bank increasingly prepared to face the challenges Personal Data Protection (PDP) Certification, and
of the banking industry and continue to transform in IT Audit Certification. Furthermore, the Bank also
the rapidly evolving digital era. facilitates other certifications such as Certified
Data Center Professional, Certified Data Protection
Throughout 2024, the Bank remained committed Officer, Database Certification, Network Certification,
to enhancing human resource capabilities by Hacking Certification, Cyber Security Certification,
organizing over 1,200 training programs involving and Certified APPSEC Practitioner (CAP).To enhance
more than 80,000 participants. These programs compliance with legal aspects in the banking sector,
include competency certification, development the Bank also facilitates Legal Auditor Certification,
of technical (hard skills) and non-technical (soft aimed at ensuring professionalism in audit and legal
skills) skills, as well as leadership training to ensure governance aspects.
employee readiness in facing the dynamics of the
banking industry.The training is designed according The Bank has obtained authorization from the
to the organization’s needs and carried out through Professional Certification Institute (LSP) as a
various methods, both in-person and digital-based. provider of Competency-Based Training (PBK) for
The use of digital learning, including virtual learning, Risk Management Certification (SMR), enabling it
hybrid learning, and e-Learning, provides flexibility to conduct preparatory training for employees who
for employees to continuously develop their will undergo certification, as well as maintenance
competencies anytime and anywhere. programs for employees who have been certified. The
Bank has also obtained authorization as a Training
The development of human resource quality is carried Institute (LPK) for Payment System Certification
out in a planned and continuous manner in line with (SP), which will begin operations in 2025.
the Human Resource Development Plan outlined
in the Bank’s Business Plan. The implementation The Bank ensures the implementation of IT Security
of the program includes fulfilling the certification Awareness, Anti-Money Laundering & APU/PPT,
requirements for Work Competency in the banking and Consumer Protection training for both new
sector (SKKNI), certification of competencies outside employees and periodic refreshment sessions. The
the banking sector, as well as the development of Bank also intensively provides training on Personal
technical skills, non-technical skills, and leadership Data Protection in line with the implementation of
skills. Through this approach, the Bank ensures that Law No. 27 of 2022, which will come into effect in
each employee has competencies that align with October 2024.
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The Bank continuously organizes the Mega the understanding of product knowledge and risk
Management Development Program (MMDP), an management. Various mentoring programs are
acceleration program designed to develop future carried out to improve employee capabilities, such
leaders with a comprehensive understanding of the as Sales Clinics, Coaching in the Credit Business
banking industry. Through this program, participants Forum, and credit briefing sessions provided and led
are expected to gain deep insights into banking by Senior Management.
strategies and processes from various perspectives,
as well as the supporting soft skills. Graduates of Competency strengthening is also provided to
the MMDP have been placed in various strategic improve service quality through the optimization
functions, and many have since held key positions, of Frontliner roles and efforts to enhance the
both in structural and functional roles, significantly capabilities of the Operations team in supporting
contributing to the growth and sustainability of the smooth business processes across the entire banking
Bank’s business. service network. The Bank also strengthens the
Collection team to be more effective in handling
Various development programs are designed and non-performing credit management through a series
implemented to strengthen employee competencies of training programs.
in business and marketing sectors. These include
the Branch Manager Training Program (BMTP) for To support employee learning and development, the
prospective branch heads, as well as development Bank has optimized the e-Learning platform, which
programs for the marketing team through the Retail can be accessed anytime and anywhere. Throughout
Funding Officer Training Program (RFOTP) and 2024, more than 30 thousand participants have
Retail Funding Training Program (RFTP). completed various e-Learning modules, including
Company Regulations, Handling Complaints, APU/
The enhancement of skills in the credit field covers PPT, IT Security Awareness, Good Corporate
the entire credit cycle, from initiation to credit Governance, Sustainable Financial Action Plan, Basic
quality management. Training programs related to Credit, as well as other materials such as Introduction
comprehensive materials are conducted, including to Risk Management, Personal Data Protection, and
Basic Credit, Credit Analysis, Administration, Legal, Trade Finance. The Bank will continue to develop
Custody, and Appraisal, as well as strengthening e-Learning in line with organizational needs and
industry developments.
Employee Education, Development and Training
Type of Program Batch Participants
In- House Reguler Training 201 13.178
Certification Risk Management Certification 12 388
Rupiah Payment & Money Management System Certification 30 895
Training Retail Funding Officer Training (RFOT) 8 68
Retail Funding Training Program (RFTP) 16 293
Branch Manager Training Program (BMTP) 4 44
Young Financial Academy (YFA) 29 484
Team Leader Training Program (TLTP) 1 11
Development Mega Management Development Program (MMDP) 6 141
Workshop 18 703
Sosialisasi 223 30.467
Coaching 10 35
Corporate Outbound 229 5.276
Training (COT)
Off – House Reguler 176 315
Sertifikasi Sertifikasi WPPE (PPL) 56 119
Sertifikasi WAPERD 32 57
Sertifikasi AAJI 16 20
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Management
Analysis and
Discussion
Type of Program Batch Participants
Sertifikasi Manajemen Risiko (SMR) 4 13
Sertifikasi Sistem Pembayaran & Pengelolaan Uang Rupiah (SPPUR) 28 114
Sertifikasi Treasury 6 13
Certified People Development Specialist 1 1
Sertifikasi Pendidikan Dasar Penilaian 1 (PDP 1) Properti 1 1
Sertifikasi Auditor Hukum 1 1
Certified Data Center Professional 1 1
Certified Data Protection Officer 1 2
Sertifikasi Database 1 1
Sertifikasi Network 3 5
Sertifikasi Hacking 4 8
Sertifikasi Cyber Security 1 1
Certified APPSEC Practitioner (CAP) 1 1
Workshop 10 18
Sosialisasi 97 2.710
Coaching 2 4
e-Learning & Online 19 30.171
Test
Jumlah 1.248 85.559
Human Resources System Development In line with the development of the organization,
The Bank continues to develop its human resources innovations in the HR system will continue to be
management system with the support of digital developed to create a more modern, adaptive
technology to improve process efficiency and work environment that supports a better employee
ease of access for all employees. The available experience. The increasingly mature digital approach
employee self-service systems, such as performance presents an HR system that is not only efficient but
management, online attendance, online recruitment, also adds value in enhancing service quality and
and e-Learning, are now further optimized with more employee productivity.
innovative features and multiplatform accessibility.
2024 Primary Employee Engagement
Throughout 2024, the development and refinement of Programs
the HR system continued through the enhancement In an effort to create a better work environment
of features in various modules supporting employee and support employee well-being, the Bank has
needs. Some of the updates and improvements implemented various engagement programs
implemented include the digital submission of throughout 2024. These programs are designed to
documents or certificates, employee insurance improve the quality of life for employees through
registration, the Know Your Employee (KYE) system, a holistic approach, covering physical, mental, and
online leave management, and easier and more social aspects.
integrated employee credit applications.
With a focus on physical health, mental well-being,
The digital improvement of the HR system is directed and social relationship development, the Bank is
towards full integration with a more comprehensive committed to creating a positive and productive work
technology ecosystem, thus not only improving atmosphere. Through various interactive activities
operational effectiveness but also providing a better and community spaces, employees are encouraged
experience for employees. Technology-based internal to actively participate, allowing them to express their
communication and information platforms are also interests and talents, while strengthening bonds with
continuously developed to ensure faster, interactive, colleagues. As a result, these engagement programs
and easily accessible information dissemination for not only contribute to individual well-being but also
all employees. to the overall success of the organization.
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Maintaining and improving employees’ mental health
Supporting employees’ physical health through sports
through increased awareness, counseling, and psychological
programs, health check-ups, and health awareness.
support.
Community spaces at Bank Mega that accommodate
Supporting employees’ physical health through sports
employees’ interests and talents through various activities
programs, health check-ups, and health awareness.
and hobby groups.
Employee Demographic Table
The employee demographics as of December 31, 2024 are shown in the following tables..
Number of Employees by Gender/Sex Number of Employees by Position
Gender 2024 2023 Grade/Organization Level 2024 2023
Male 2,618 2,853 Vice President 311 317
Female 3,083 3,391 Manager 1,396 1,294
Total 5,701 6,244 Officer 2,086 2,412
Administration 1,908 2,221
Number of Employees by Grade Total 5,701 6,244
Age 2024 2023
20-24 years 403 549 Number of Employees by Employment Status
25-29 years 1,364 1,494 Employment Status 2024 2023
30-34 years 1,099 1,151 Permanent Employee 4,416 4,729
35-39 years 1,067 1,215 Non-Permanent Employee 1,285 1,515
40-44 years 862 924 Total 5,701 6,244
45-49 years 459 445
50-54 years 357 392 Number of Employees by Education Level
55-59 years 73 62 Education Level 2024 2023
> 60 years 17 12 High School 161 204
Total 5,701 6,244 Diploma (1-2) 23 26
Diploma (3-4) 820 950
Bachelor’s Degree 4,502 4,875
Graduate & Post Graduate Degree 195 189
Total 5,701 6,244
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Management
Analysis and
Discussion
INFORMATION In addition, the Bank has conducted risk assessments
TECHNOLOGY and ensured effective controls in the internal control
system to minimize inherent and residual risks, as
well as their impact on the management and use of
The development of the Financial and Banking industry Information Technology Services.
today cannot be separated from the advancements
in Information Technology (IT). Bank Mega, as one Through its IT and Cyber Risk Management division,
of the continuously growing banks, has undoubtedly as a second line of defense, the Bank carries out
been enhancing its digital transaction services to consultation and communication functions with
meet customer needs through product and feature business units and/or support units within the first
innovations based on digital technology. Furthermore, line of defense regarding the risk management of
the Bank consistently invests in Information Information Technology Service usage.
Technology and Security Systems to ensure the
reliability, stability, and security of its systems. As part of the Bank’s efforts to manage information
and security risks effectively, the Bank has
In order to support various steps of digital capability implemented and obtained the international
development, Bank Mega consistently invested in certification ISO 27001:2013 for Information Security
Information Technology (IT) and Bank Cybersecurity Management Systems (ISMS). Under ISO 27001, the
System. In 2024, investment in IT, especially for Bank is required to continually establish, implement,
the purchase of Hoxhunt tools amounted to maintain, and improve the information security
IDR247,807,500. management system in accordance with its scope.
IT and Cyber Risk The Bank also fosters awareness regarding Information
The Bank has established an Information Technology Technology and Cyber Risk Management among all
and Cyber Risk Management Policy, as well as a employees, covering Technology and Information
Cyber Resilience and Security Policy, in accordance Security Risks, including Cyber Risk, through various
with the latest regulations. These policies serve as a communication media, such as e-learning, mail
reference for implementing risk management in the blasts, Mega Employee Mobile (MEMo), Mega Web,
use of Information Technology Services within the
Bank’s environment.
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PC/laptop wallpapers, the Information Technology of updated versions, the frequency of cyberattacks,
Risk and Cyber Resilience bulletin (INTERAKSI), and and the impact of cyber incidents. This step will
online training related to ISO 27001. assist the Bank in monitoring the vulnerabilities of its
IT systems against cyber threats and attacks.
The Bank has also conducted cybersecurity testing
based on vulnerability analysis to identify weaknesses Strategy of it Development in 2024
in the Bank’s systems, including vulnerability In addition to IT applications, Bank Mega is
assessments followed by penetration testing. implementing strategic developments in the field of
IT Infrastructure, which is divided into one aspect,
Additionally, the Bank conducts cybersecurity namely Operational Excellence, which includes:
testing based on scenarios to validate the response • Continuous development of IT infrastructure,
processes to potential cyber threats and recovery including core banking & core credit system
from potential cyber incidents, including Table-Top hardware, network & server hardware, and
Exercises to assess the Bank’s readiness to respond security systems;
to cyber incidents, and Social Engineering Exercises • Continuous development of Data Center
in the form of phishing email simulations sent to all facilities, including improvements to electrical
Bank employees. Furthermore, the Bank has also and mechanical systems;
conducted a thematic review of user access to the • Development of security projects such as
core banking system. Security Assessment via Penetration Test and
Vulnerability Assessment of the Bank’s IT
To enhance the security and confidentiality Applications, as well as the implementation of
of customer data, the Bank has conducted an DDoS protection.
assessment of its clear desk and clear screen policies.
Every employee is required to take responsibility for As outlined in the Bank’s Business Plan, the direction
maintaining a clean workspace, storing confidential of Bank Mega’s policy is to transform from a medium-
documents in a secure place, and turning off scale bank to a large-scale bank based on the
computer screens when not in use. The purpose of reliability of an ecosystem that integrates financial
this measure is to reduce potential risks such as the services and retail transactions. Therefore, this IT
loss of confidential documents and unauthorized Strategic Plan contains imperatives and initiatives
access. that will be carried out by IT to support the Bank’s
policy direction.
The Bank has an IT Risk Tools Policy, which serves as
a guideline for the IT Risk unit as the second line of The Bank is consistently committed to continually
defense in the Bank to carry out the identification, investing in the IT area, including Technology,
measurement, monitoring, and control of IT Applications, and Infrastructure, which also
usage risks, as well as to achieve effective IT risk encompasses security (cybersecurity), data
management objectives. The Bank has also updated management, and is dedicated to building quality
its internal provisions regarding IT and Cyber Risk. IT Human Resources (HR) to continuously deliver
the best, high-quality IT products that meet security
The Bank has also conducted a self-assessment of factors.
the cybersecurity maturity level and digital maturity
level in accordance with the applicable regulatory The Information Technology Strategic Plan (ITSP) is
requirements, and has submitted the results to the formulated as a guide for IT to support the Bank’s
Regulator as part of the report on the current state business growth during the 2024-2028 period,
of the Bank’s IT operations. covering three areas, namely:
1. Strategic Applications,
In the Bank’s Health Level Assessment (PTKB), the 2. Information Technology Infrastructure,
Bank has added the aspect of cybersecurity risk 3. Information Technology Organization and
as part of the operational risk profile related to the Governance.
use of Information Technology (IT). This aspect
includes the use of the Bank’s Endpoint Detection These three areas are aligned with the Bank’s
and Response (EDR) Antivirus based on the number vision and mission, which give rise to five strategic
intentions in the development of the information
technology strategy plan:
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Management
Analysis and
Discussion
The Bank’s policy
Bank Mission Strategic Intentions
direction
Synergy with Group and
The transformation from a Become Top of Mind in the Non-Group CT Corpora.
medium-scale bank to a large banking industry with reliable
scale bank. financial performance.
Increasing Fee-Based Income.
Become the Bank of Choice
Unifying financial services
for Customers that Provides Effective and Efficient
and retail transactions based
added value through an Operations.
on Ecosystem reliability.
integrated ecosystem.
Reliable Digital Innovation.
Business transformation
Providing the best service
towards a digital ecosystem
to customers along with
so that it becomes a onestop
effective and efficient
banking solution for its Increasing Asset Value
operations.
customers. and Quality.
Implementation of it Development In 2024 The Bank also places cyber security and the
Several IT developments at Bank Mega implemented protection of personal data as a top priority in
in 2024 are as follows: all operational processes. The Bank’s measures
• Renewal of the Internet Banking System and include the implementation of the latest encryption
Corporate Electronic Banking Services; technology, early threat detection systems, and
• Development of data management with a strengthening network security infrastructure to
Customer Relationship Management (CRM) protect customer data from potential breaches or
concept; cyberattacks, including minimizing fraud risks. In
• Development of onboarding features, cashless addition, the Bank is committed to complying with
payments, product features, and corporate personal data protection regulations and providing
ecosystem features on Bank Mega’s Mobile full transparency to customers regarding the
Banking; management of their data.
• Development of the credit processing system,
including credit scoring review, collection scoring With strengthening of technology, data protection,
review, and restructuring; and cybersecurity, the Bank will be able to provide
• Development of open APIs for Bank Mega, in services that are not only efficient and innovative but
collaboration with the CT Corpora ecosystem also ensure safety and trust for all customers. This
and third parties, with national standards and in is in line with the Bank’s vision to become a trusted
compliance with regulatory requirements; and financial partner in the digital era.
• Other continuous developments to support the
Bank’s operations. Considering the current situation and conditions
faced by the Bank, the Bank prioritizes proactive,
Strategic Plan for The Development of preventive, and solution-oriented efforts that include
Information Technology strengthening infrastructure, IT security, and personal
The utilization of technology is a key pillar in the data protection, as well as developing IT applications
Bank’s business development strategy moving followed by focused and sustainable human resource
forward. With a focus on digitalizing services, the development to continuously provide maximum
Bank will provide banking solutions that are faster, support for its business growth.
more secure, and easily accessible to customers. The
Bank’s initiatives include the development of banking
applications based on Artificial Intelligence (AI) for
data analytics and personalized services, as well as
the integration of omni-channel systems to deliver a
consistent user experience across all platforms.
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Strategic Plan for The Development of Information Technology
The Bank will further strengthen Cyber Security and Personal Data Protection as a top priority
and continue to innovate and optimize the digitization of Artificial Intelligence-based services
that are fast, easy and provide a sense of security and comfort for customers, in order to make
the Bank a trusted financial partner.
A B C
Improving the Quality of IT
Strengthening Cyber Resilience
Infrastructure to Support the Information Technology
& Security and Personal Data
Bank’s Innovative Services & Application Development
Protection
Product Development
1 Operational Policy 1 Monitoring Tools 1 Development to Support
Business and Operational
needs
2 Zero Trust Framework 2 DRP Optimization
Customer Product Business
3 IT Security Governance 3 Infrastructure upgrades Touchpoint Management Support
Operational Strengthening 2 Replatforming systems
4 4 Infrastructure Redundancy
of Cyber Security and applications
5 Capacity Planning 3 Implementation and
refinement
6 IT Certification
B
IT SCM Development
1 Operational Policy 1 Regeneration of HR Talent 1 Budaya Mentorship dan Coaching
A. Strategy for Strengthening Cyber Resilience c. Ensuring assurance of operational and
and Security as Well as Personal Data Protection technological processes’ compliance
1. Development of Operational Policies with international information security
a. Improvement of Operational Policies to standards and regulations regarding
reduce the potential for misuse of access personal data protection, through the
rights and fraud, both internal and Information Security Certification and
external, through the implementation of Governance Program, which includes
a stricter monitoring and control system the following activities:
on user access management policies and 1) Development of the Information
procedures. Security Management System
b. Enhancement of Security Policy and (ISMS) in accordance with ISO
hardening parameters based on the 27001 standards, including annual
NIST framework and CIS standards to surveillance audits.
ensure the application of adequate and 2) Development of the Privacy
up-to-date Security Policies in line with Information Management System
the evolving cybersecurity threats and (PIMS) in accordance with ISO 27701
increasingly complex infrastructure. standards.
3) Development of sensitive card
data protection management in
accordance with PCI DSS standards.
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Management
Analysis and
Discussion
2. Implementation of the Zero Trust Framework 3. Ongoing Infrastructure Updates to maintain
for effective protection of system access reliability, availability, and durability,
and sensitive data by gradually enhancing where the Bank continuously reviews and
security parameters through: updates its infrastructure in alignment with
a. Implementation of micro-segmentation technological advancements and ongoing
to prevent the potential spread of business strategies.
cyberattacks on critical Bank systems. 4. Ensuring Infrastructure Redundancy
b. Implementation of security technology to maintain continuous operational
tools, through the implementation sustainability and conducting regular reviews
of: Network Detection and Response to identify and eliminate critical points.
(NDR), Secret Management, File 5. Ongoing Capacity Planning, where the Bank
Integrity Management (FIM), Multi- reviews capacity and resource development,
Factor Authentication (MFA), and user both physically and virtually, through:
access control using Identity and Access a. Use of Stress Test Tools to measure
Management for the Bank’s critical system and/or application performance.
systems. b. Monitoring Resource Usage Trends to
predict capacity needs based on AI-
3. Implementation of IT Security Governance by driven predictions.
regularly scheduling cyber security forums 6. Development of Data Center Environment
to monitor and review the development of and Facility Management through
potential information and cyber security continuous Tier III Certification to ensure the
vulnerabilities, and formulating follow-up sustainability of the managed systems.
actions for these security gaps.
C. Development of Information Technology
4. Strengthening cyber security operations, Application
through: The Bank is making various developments to its
a. Development of the Security Operation services in order to provide a better customer
Center (SOC), both internal and external, experience. These services are developed by
by adopting AI-based technologies optimizing the use of the latest technology and
to detect anomalies in transaction utilizing customer data to deliver services that
systems and enhancing the coverage of are fast, easy, secure, and reliable.
threat intelligence solutions to monitor
global threats against the Bank’s IT The Bank will focus on the development and
infrastructure. reliability of applications, so it can provide a
b. Conducting security assessments beyond banking experience to its customers.
(Penetration Tests & Vulnerability
Assessments) regularly on the Bank’s 1. Development to Support Business and
systems and/or applications. Operational Needs
a. Customer Touch Point, where the Bank
B. Improvement of it Infrastructure Quality to will develop applications/systems
Support Services and Innovative Product that directly interact with and impact
Development of The Bank customers, such as M-Smile and Internet
1. Development of AI-based Predictive Banking.
Monitoring Tools that enable early detection
of system anomalies to enhance the reliability
and availability of systems and infrastructure
in a centralized manner.
2. Optimization of the Disaster Recovery Plan
(DRP) by automating robotic processes for
the transfer of active Data Center paths.
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b. Product Management, where the Bank D. Development of It Human Resources
will develop/utilize applications/systems To support the Bank’s strategic plans in the
that can foster product diversification era of digitalization, the Bank is preparing
that can be offered to customers, such the development of IT human resources (HR),
as Retail Banking System, Credit Card including by:
System, Wealth Management System, 1. Investing in HR through training and
Open API, Financing System, BI FAST, certification programs, as well as continuous
and SWIFT. career development.
c. Business Support, where the Bank will 2. Preparing the regeneration of talent through
develop/utilize applications/systems the MMDP/ITDP (Mega Management/IT
related to the development of analytical Development Program).
capabilities based on AI and machine 3. Fostering a culture of mentorship and
learning for all lines of business and coaching in the areas of hard skills, soft skills,
operational processes. and leadership for IT HR.
2. Replatforming the Bank’s systems and
applications through the use of the latest
technology in new applications and the
updating of existing applications to improve
performance, innovation, and scalability.
3. Implementation and refinement of
application development governance by
taking the following steps:
a. Adding an architecture forum aimed at
ensuring strategic alignment between
technology investments and business
priorities, and encouraging the use of
consistent technology standards across
the organization to minimize complexity
and improve interoperability between
platforms through good architecture
design.
b. Adapting CI/CD methods so that
application development can be done
with higher frequency, lower risk, and
maintained quality.
c. Measuring productivity of application
development quality from both speed
and quality aspects.
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Management
Analysis and
Discussion
Capital and
Risk Management
Key Metrics Report
a b c d e
No. Description
31-Dec-24 30-Sep-24 30-Jun-24 31-Mar-24 31-Dec-23
Available capital (amounts)
1 Common Equity Tier 1 (CET1) 20,121,168 20,289,499 18,512,728 18,576,764 20,998,407
2 Tier 1 20,121,168 20,289,499 18,512,728 18,576,764 20,998,407
3 Total capital 20,668,092 20,749,857 18,985,901 19,063,380 21,629,212
Risk-weighted assets (amounts)
4 Total risk-weighted assets (RWA) 80,189,443 77,373,178 79,084,607 71,414,748 82,661,131
Risk-based capital ratios as a percentage of RWA
5 CET1 ratio (%) 25.09% 26.22% 23.41% 23.22% 25.40%
6 Tier 1 ratio (%) 25.09% 26.22% 23.41% 23.22% 25.40%
7 Total capital ratio (%) 25.77% 26.81% 24.01% 23.83% 26.17%
Additional CET1 buffer requirements as a percentage of RWA
8 Capital conservation buffer (2.5% from RWA) (%) 2.500% 2.500% 2.500% 2.500% 2.500%
9 Countercyclical Buffer (0-2.5% from RWA) (%) 0.000% 0.000% 0.000% 0.000% 0.000%
10 Capital Surcharge for Systemic Bank (1%-2.5%) (%) 1.000% 0.000% 0.000% 0.000% 0.000%
11 Total of bank CET1 specific buffer requirements (%) 3.500% 2.500% 2.500% 2.500% 2.500%
(row 8 + row 9 + row 10)
12 CET1 Component for buffer 15.77% 16.81% 14.01% 13.83% 16.17%
Basel III leverage ratio
13 Total Exposure 139,142,720 133,857,096 131,709,813 130,028,314 135,349,556
14 Leverage Ratio, including the impact from the 14.46% 15.16% 14.06% 14.29% 15.51%
adjustment of the temporary exemption from
account with Bank Indonesia in regards with the
fulfill of stipulated Minimum Reserve Requirement
(if any)
14b Leverage Ratio, excluding the impact from the 14.46% 15.16% 14.06% 14.29% 15.51%
adjustment of the temporary exemption from
account with Bank Indonesia in regards with the
fulfill of stipulated Minimum Reserve Requirement
(if any)
14c Leverage Ratio, including the impact of adjustment 14.54% 15.80% 14.39% 14.24% 17.33%
of the temporary exemption from account with
Bank Indonesia in regards with the fulfill of
stipulated Minimum Reserve Requirement (if
any), which already included the average from
gross asset carrying value Securities Financing
Transaction (SFT)
14d Leverage Ratio, excluding the impact of 14.54% 15.80% 14.39% 14.24% 17.33%
adjustment of the temporary exemption from
account with Bank Indonesia in regards with the
fulfill of stipulated Minimum Reserve Requirement
(if any), which already included the average from
gross asset carrying value Securities Financing
Transaction (SFT)
Liquidity Coverage Ratio (LCR)
15 Total high-quality liquid assets (HQLA) 41,277,004 43,721,033 45,238,360 39,082,967 35,437,092
16 Total net cash outflow 19,201,814 21,313,797 23,870,455 24,185,152 23,074,493
17 LCR ratio (%) 215% 205% 190% 162% 154%
Net Stable Funding Ratio (NSFR)
18 Total available stable funding 82,971,818 79,342,426 77,842,801 79,261,713 78,664,086
19 Total required stable funding 66,279,014 62,045,377 64,835,866 66,799,235 67,641,732
20 NSFR ratio (%) 125% 128% 120% 119% 116%
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Qualitative Analysis High Quality Liquid Asset (HQLA)
The High Quality Liquid Asset (HQLA) position in
Capital December 2024 was IDR41.28 trillion, a decrease
As of December 31, 2024, capital decreased by of IDR2.44 trillion compared to the position in
IDR83 billion compared to September 30, 2024. This September 2024 of IDR43.72 trillion. This decrease
was primarily due to a loss from the decline in the in HQLA was caused by:
fair value of financial assets in the available-for-sale a. Decrease in the holding of government bonds by
category amounting to IDR555 billion. On the other IDR1.60 trillion.
hand, the profit for the year increased by IDR640 b. Decrease in Placements with Bank Indonesia by
billion from September 2024. IDR727.94 billion; and
c. Decrease in Cash and Cash equivalents by
Capital Adequacy Requirement (CAR) IDR115.74 billion.
The Capital Adequacy Requirement (KPMM) as of
December 2024 was 25.77%, which is above the Net Cash Outflow
regulatory minimum requirement of 13.50%. This Net Cash Outflow for the December 2024 position
ratio decreased by 1.04% compared to September was IDR19.20 trillion, a decrease of IDR2.11 trillion
2024, which stood at 26.81%. The decline was due compared to the September 2024 position of
to an increase in Risk-Weighted Assets (RWA) by IDR21.31 trillion. The decrease in net cash outflow
IDR2.82 trillion compared to September 2024. was caused by a decrease in cash outflow of IDR1.24
trillion and an increase in cash inflow of IDR872.53
CET1 (Common Equity Tier 1) billion. The following are the significant movements
CET1 consists of several components, namely: in the Net Cash Outflow component ≤30 days:
a. Paid-in Capital; 1. Cash Outflow
b. Disclosed reserve; a. A decrease in Operational CASA by
c. Non-controlling interest; and IDR764.80 billion (after weighting); and
d. Deduction Factor of CET 1. b. A decrease in Non-Operational by IDR585.20
billion (after weighting).
Excess Tier 1 Capital for Buffer Fulfillment was 11.59%.
2. Cash Inflow
Liquidity Coverage Ratio (LCR) a. An increase in Interbank Placing by IDR943.14
The Liquidity Coverage Ratio as of December 2024 billion.
is 214.96% above the regulatory requirement of 100%
(POJK Number 42/POJK.03/2015 on Obligations to Net Stable Funding Ratio (NSFR)
Meet the Liquidity Coverage Ratio for Commercial Bank Mega’s NSFR (Net Stable Funding Ratio)
Banks). The Liquidity Coverage Ratio for the position in December 2024 is 125.19% above the
December 2024 position was 214.96%, an increase of regulatory requirement of 100% (POJK Number 50/
9.83% compared to the September 2024 position of POJK.03/2017 concerning obligations to meet the
205.13%. The increase in this ratio was due to: Net Stable Funding Ratio). For commercial banks,
a. Decrease in High Quality Liquid Assets (HQLA) Bank Mega’s NSFR position in December 2024
by IDR2.44 trillion. was 125.19%, a decrease of 2.69% compared to the
b. Decrease in Cash Outflow of IDR1,24 trillion. position in September 2024 of 127.88%. The increase
c. Increase in Cash Inflow of IDR872,53 billion. in this ratio was due to:
a. Increase in Available Stable Funding (ASF) by
IDR3.63 trillion.
b. Increase in Required Stable Funding (RSF) of
IDR4.23 trillion
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Management
Analysis and
Discussion
Differences Between Consolidation Scope Under Accounting Standards and Prudential
Regulations
Quantitative Analysis
The Bank is expected to provide qualitative explanations for financial assets subject to more than one risk.
a b
Carrying values as Carrying values
reported in published under the prudential
financial statements principle
Assets
Cash and placement with Bank Indonesia 9,230,580 9,230,580
Placement with other banks 955,392 955,392
Traded assets Portfolio - -
Financial assets designated at fair value 3,556,651 3,556,651
Derrivative Instruments 48,734 48,734
Loans to Bank 161,081 161,081
Loans to Customers 64,484,200 64,484,200
Reverse repurchase and related secured lending 1,389,981 1,389,981
Financial Instruments measured at fair value through oher comprehensive income 32,526,017 32,526,017
Securities sold under repuchased agreements 13,627,572 13,627,572
Acceptance receivables 9,234 9,234
Investment 657 657
Allowance for impairment losses (699,987) (699,987)
Fixed Assets and inventory 6,074,013 6,074,013
Other Assets 3,551,369 3,551,369
Total Assets 134,915,494 134,915,494
Liabilities
Loans received from Bank 3,987,600 3,987,600,00
Liabilities from other Banks 3,833,032 3,833,032
Customer Accounts 91,669,297 91,669,297
Repurchase agreements and related secured borrowing 12,947,188 12,947,188
Derrivative Instruments 121,059 121,059
Acceptance Payable 9,234 9,234
Subordinate Bonds 50,000 50,000
Security Deposits 8,708 8,708
Deferred tax Liabilities - net - -
Other Liabilities 1,107,175 1,107,175
Total Liabilities 113,733,293 113,733,293
Qualitative Analysis
The majority of the carrying amounts reported in the published financial statements consist of carrying amounts
according to the Credit Risk Framework. The recorded value of each risk is in accordance with the applicable
SEOJK / POJK.
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c d e f g
Carrying the value of each risk
Does not refer to
In accordance with
In accordance with In accordance with In accordance capital requirements
counterparty credit
the credit risk securitization with market risk or based on capital
risk
reduction
9,230,580 - - -
955,392 - - -
- - - -
- - - 3,556,651
- 48,734 - 46,954
161,081 - - -
64,493,571 - - -
- 1,389,981 - -
32,526,017 - - -
13,627,572 680,384 - -
9,234 - - -
657 - - -
(699,987) - - -
6,016,372 - - -
2,216,963 - - -
128,537,451 2,119,098 - 3,603,605 -
- - - -
- - - -
- - - -
- - - -
- - - 121,059
- - - -
- - - -
- - - -
- - - -
- - - -
- - - 121,059 -
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Management
Analysis and
Discussion
Key Sources of Differences Between Exposure Under Prudential Regulations and Carrying Values
Under Financial Accounting Standards
a b c d e
Items according to:
Total Counterparty
Credit Risk Securitization Market Risk
Credit Risk
Framework Framework Framework
Framework
Asset carrying value amount under scope of 134,915,494 128,537,451 - 2,119,098 3,603,605,05
regulatory consolidation (as per template LI1)
Liabilities carrying value amount under regulatory 113,733,293 - - - 121,058,91
scope of consolidation (as per template LI1)
Total net amount under regulatory scope of 21,182,201 128,537,451 - 2,119,098 3,482,546
consolidation
Off-balance sheet amounts 1,127,330 3,606,126
Differences in valuations - - - - -
Differences due to different netting rules, other - - - - -
than those already included in row 2
Differences due to consideration of provisions - - - - -
Differences due to prudential filters - - - - -
Exposure amounts considered for regulatory 22,309,531 132,143,577 - 2,119,098 3,482,546
purposes
Qualitative Analysis
The carrying values as presented in the published financial statements predominantly consist of carrying
amounts aligned with the credit risk framework. The carrying values for each risk category are determined in
accordance with the applicable SEOJK/POJK regulations.
CAPITAL
Explanation of The Difference Between Exposure Value According to Financial Accounting
Standards and Prudential Provisions
Banks must explain the origin of the difference between the carrying value according to financial accounting
standards, as reported in the financial statements, and the exposure value according to prudential provisions,
as contained in templates LI1 and LI2.
a. The bank must explain the source of the significant difference between the values in columns (a) and (b)
in LI1.
b. The bank must explain the source of the difference between the recorded value and the value used for
regulatory purposes, as stated in LI2.
c. By implementing the guidelines on prudential valuation, banks should describe the systems and controls
to ensure prudential and reliable valuation estimates. Disclosures must include:
(i) Valuation methodology, including explaining the extent of use of mark-to-market and mark-to-model
methodologies.
(ii) Description of the independent price verification process.
(iii) Procedures for valuation or reserve adjustments (including a description of the process and
methodology for valuing trading positions by instrument type).
The carrying amount as stated in the publication of the financial statements has taken into account the
precautionary principle so that there is no difference between the two values. The carrying amount according to
each risk is the value in accordance with the POJK for the Calculation of the Credit Risk Framework, Calculation
of the Securitization Asset Framework, Counterparty Credit Risk Framework, and Market Risk Framework.
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Capital Composition
Quantitative Analysis
Banks are expected to add an explanation of the significant changes and the main causes of the changes.
No. Ref
Total (from
No Component
(in million rupiah) Consolidated
Balance 1)
CET 1: Instruments and Additional Paid-up Capital
1 Directly issued qualifying common share (and equivalent for non-joint stock 12,217,953 1
companies) capital plus related stock surplus
2 Retained earnings 6,671,020 2
3 Accumulated other comprehensive income (and other reserves) 2,480,005 3
4 Directly issued capital subject to phase out from CET1 (only applicable to non-joint N/A N/A
stock companies)
5 Common share capital issued by subsidiaries and held by third parties (amount - 4
allowed in group CET1)
6 Common Equity Tier 1 capital before regulatory adjustments 21,368,978
CET 1: Faktor Pengurang (Regulatory Adjustment)
7 Prudential valuation adjustments -
8 Goodwill (net of related tax liability) - 5
9 Other intangibles other than mortgage-servicing rights (net of related tax liability) (57,638)
10 Deferred tax assets that rely on future profitability excluding those arising from N/A
temporary differences (net of related tax liability)
11 Cash-flow hedge reserve N/A
12 Shortfall of provisions to expected losses N/A
13 Securitization gain on sale (as set out in paragraph 562 of Basel II framework) N/A
14 Gains and losses due to changes in own credit risk on fair valued liabilities N/A
15 Defined-benefit pension fund net assets N/A
16 Investments in own shares (if not already netted off paid-in capital on reported N/A
balance sheet)
17 Reciprocal cross-holdings in common equity N/A
18 Investments in the capital of Banking, financial and insurance entities that are N/A
outside the scope of regulatory consolidation, net of eligible short positions, where
the Bank does not own more than 10% of the issued share capital (amount above
10% threshold)
19 Significant investments in the common stock of Banking, financial and insurance N/A
entities that are outside the scope of regulatory consolidation, net of eligible short
positions (amount above 10% threshold)
20 Mortgage servicing rights (amount above 10% threshold) N/A
21 Deferred tax assets arising from temporary differences (amount above 10% N/A
threshold, net of related tax liability)
22 Amount exceeding the 15% threshold N/A
23 of which: significant investments in the common stock of financials N/A
24 of which: mortgage servicing rights N/A
25 of which: deferred tax assets arising from temporary differences N/A
26 National specific regulatory adjustments N/A
26a. Difference between PPA and allowance (695,026)
26b. PPA from non-productive assets (389,604)
26c. Deferred tax assets (105,542) 7
26d. Investments -
26e. Capital shortfall in insurance subsidiary N/A
26f. Securitization exposure N/A
26g. Others N/A
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Management
Analysis and
Discussion
No. Ref
Total (from
No Component
(in million rupiah) Consolidated
Balance 1)
27 Regulatory adjustments applied to Common Equity Tier 1 due to insufficient -
Additional Tier 1 and Tier 2 to cover deductions
28 Total regulatory adjustments to Common equity Tier 1 (1,247,810)
29 Common Equity Tier 1 capital (CET1) 20,121,168
Additional Tier 1 capital: Instruments
30 Directly issued qualifying Additional Tier 1 instruments plus related stock surplus -
31 of which: classified as equity under applicable accounting standards N/A
32 of which: classified as liabilities under applicable accounting standards N/A
33 Directly issued capital instruments subject to phase out from Additional Tier 1 N/A
34 Additional Tier 1 instruments (and CET1 instruments not included in row 5) issued N/A
by subsidiaries and held by third parties (amount allowed in group AT1)
35 of which: instruments issued by subsidiaries subject to phase out N/A
36 Additional Tier 1 capital before regulatory adjustments -
Additional Tier 1 capital: regulatory adjustments
37 Investments in own Additional Tier 1 instruments N/A
38 Reciprocal cross-holdings in Additional Tier 1 instruments N/A
39 Investments in the capital of Banking, financial and insurance entities that are N/A
outside the scope of regulatory consolidation, net of eligible short positions, where
the Bank does not own more than 10% of the issued common share capital of the
entity (amount above 10% threshold)
40 Significant investments in the capital of Banking, financial and insurance entities N/A
that are outside the scope of regulatory consolidation (net of eligible short
positions)
41 National specific regulatory adjustments N/A
41a. Investments in AT1 instruments in other banks N/A
42 Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to N/A
cover deductions
43 Total regulatory adjustments to Additional Tier 1 capital -
44 Amount of AT 1 after deduction factor -
45 Tier 1 capital (T1 = CET1 + AT1) 20,121,168
Tier 2 capital: instruments and provisions
46 Directly issued qualifying Tier 2 instruments plus related stock surplus 4,167
47 Directly issued capital instruments subject to phase out from Tier 2 N/A
48 Tier 2 instruments (and CET1 and AT1 instruments not included in rows 5 or 34) N/A
issued by subsidiaries and held by third parties (amount allowed in group Tier 2)
49 of which: instruments issued by subsidiaries subject to phase out N/A
50 Provisions 542,757
51 Total Supplementary Capital (Tier 2) before deduction factor 546,924
Tier 2 capital: regulatory adjustments
52 Investments in own Tier 2 instruments N/A
53 Reciprocal cross-holdings in Tier 2 instruments N/A
54 Investments in the capital of Banking, financial and insurance entities that are N/A
outside the scope of regulatory consolidation, net of eligible short positions, where
the Bank does not own more than 10% of the issued common share capital of the
entity (amount above the 10% threshold)
Investments in other TLAC liabilities of banking, financial and insurance entities
that fall outside the scope of regulatory consolidation and, for which the bank does
not own more than 10% of the issued entity’s common stock: an amount previously
set for the 5% limit but which no longer eligible (only for Systemic Banks)
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No. Ref
Total (from
No Component
(in million rupiah) Consolidated
Balance 1)
55 Significant investments in the capital Banking, financial and insurance entities that N/A
are outside the scope of regulatory consolidation (net of eligible short positions)
56 National specific regulatory adjustments
56a. Sinking fund N/A
56b. Investments in Tier 2 instruments in other banks N/A
57 Total regulatory adjustments to Tier 2 capital -
58 Tier 2 capital (T2) 546,924
59 Total capital (TC = T1 + T2) 20,668,092
60 Total risk weighted assets 80,189,443
Capital Ratios and Buffers
61 Common Equity Tier 1 (as a percentage of risk weighted assets) 25.09%
62 Tier 1 (as a percentage of risk weighted assets) 25.09%
63 Total capital (as a percentage of risk weighted assets) 25.77%
64 Buffer (as a percentage of risk weighted assets) 15.77%
65 Capital Conservation Buffer 2.50%
66 Countercyclical Buffer 0.00%
67 Higher Loss Absorbency Requirement 0.00%
68 For Conventional Commercial Bank: CET 1 is used to meet Buffer 15.77%
(percentage on RWA) For Bank’s branch offices from overseas: Part of CEMA
business funds (will be disclosed as percentage of RWA) is used to meet Buffer
National minimal (if different from Basel 3)
69 National Common Equity Tier 1 minimum ratio (if different from Basel 3 minimum) N/A
70 National Tier 1 minimum ratio (if different from Basel 3 minimum) N/A
71 National total capital minimum ratio (if different from Basel 3 minimum) N/A
Amounts below the thresholds for deduction (before risk weighting)
72 Non-significant investments in the capital and other TLAC liabilities of other N/A
financial entities
73 Significant investments in the common stock of financials N/A
74 Mortgage servicing rights (net of related tax liability) N/A
75 Deferred tax assets arising from temporary differences (net of related tax liability) N/A
Applicable caps on the inclusion of provisions in Tier 2
76 Provisions eligible for inclusion in Tier 2 in respect of exposures subject to N/A
standardised approach (prior to application of cap)
77 Cap on inclusion of provisions in Tier 2 under standardised approach N/A
78 Provisions eligible for inclusion in Tier 2 in respect of exposures subject to internal N/A
ratings-based approach (prior to application of cap)
79 Cap for inclusion of provisions in Tier 2 under internal ratings-based approach N/A
Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2018 and 1 Jan 2022)
80 Current cap on CET1 instruments subject to phase out arrangements N/A
81 Amount excluded from CET1 due to cap (excess over cap after redemptions and N/A
maturities)
82 Current cap on AT1 instruments subject to phase out arrangements N/A
83 Amount excluded from AT1 due to cap (excess over cap after redemptions and N/A
maturities)
84 Current cap on T2 instruments subject to phase out arrangements N/A
85 Amount excluded from T2 due to cap (excess over cap after redemptions and N/A
maturities)
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Management
Analysis and
Discussion
Qualitative Analysis
Capital as of December 31, 2024, decreased by IDR963 billion compared to December 31, 2023, with the
decline originating from Tier 1 Capital by IDR879 billion and Tier 2 Capital by IDR84 billion. The Minimum
Capital Adequacy Requirement (KPMM) ratio as of December 2024 stood at 25.57%, still above the regulatory
requirement of 13.50%. This ratio decreased by 0.39% compared to December 2023, which was 26.17%. However,
the bank’s Risk-Weighted Assets (ATMR) also declined by IDR2.472 trillion, with Credit Risk ATMR decreasing
by IDR1.848 trillion, Market Risk ATMR decreasing by IDR585 billion, and Operational Risk ATMR decreasing by
IDR39 billion.
Capital Reconciliation
(in million Rupiah)
Published Balance
Statement of with Coverage
No. Account No. Reff
Financial Position Under the Prudential
Principles
Asset
1. Cash 873,509 873,509
2. Placements with Bank Indonesia 8,357,071 8,357,071
3. Placements with other banks 955,392 955,392
4. Spot and derivative / forward receivables 48,734 48,734
5. Securities 36,082,668 36,082,668
6. Securities sold under repurchase agreements (repo) 13,627,572 13,627,572
7. Claims from securities purchased under resale agreements 1,389,981 1,389,981
(reverse repo)
8. Acceptance receivables 9,234 9,234
9. Loans 64,645,281 64,645,281
10. Sharia financing/receivables - -
11. Equity Participation 657
a. Calculated in CAR - -
b. Not calculated in CAR - 657
12. Other financial asset 1,223,542 1,223,542
13. Impairment on financial assets -/-
a. Securities - -
b. Loans (664,877) (664,877)
c. Others (35,110) (35,110)
14. Intangible assets
a Goodwill - - 5
b. Other intangible assets 403,915 403,915 6
Accumulated amortization of intangible assets -/- (346,277) (346,277) 6
15. Fixed assets and equipment 7,583,088 7,583,088
Accumulated depreciation on fixed assets and equipment -/- (1,566,713) (1,566,713)
16. Non-productive assets
a. Abandoned properties 5,300 5,300
b. Foreclosed assets 1,324,248 1,324,248
c. Suspense accounts - -
d. Interbranch assets - -
17. Other assets 998,279 998,279
Deferred tax assets - - 7
Total Asset 134,915,494 134,915,494
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(in million Rupiah)
Published Balance
Statement of with Coverage
No. Account No. Reff
Financial Position Under the Prudential
Principles
Liability and Equity
Liability
1. Demand deposits 10,382,648 10,382,648
2. Saving deposits 17,187,644 17,187,644
3. Time deposits 64,099,005 64,099,005
4. Electronic Money 29,848 29,848
5. Liabilities to Bank Indonesia - -
6. Liabilities to other banks 3,833,032 3,833,032
7. Spot and derivative/forward liabilities 121,059 121,059
8. Securities sold under repurchase agreements (repo) 12,947,188 12,947,188
9. Acceptance liabilities 9,234 9,234
10. Securities issued 50,000 50,000 9
11. Borrowings
a. Calculated in CAR - -
b. Not Calculated in CAR 3,987,600 3,987,600
12. Margin deposits 8,708 8,708
13. Interbranch liabilities*
a. Operating in Indonesia - -
b. Operating outside Indonesia - -
14. Other liabilities 1,077,327 1,077,327
15. Minority Interest - -
Total Liability 113,733,293 113,733,293
Equity
17. Paid up Capital
a. Authorized Capital 13,500,000 13,500,000 1
b. Unpaid Capital -/- (7,629,538) (7,629,538) 1
c. Repurchased shares (treasury stock) -/- - -
18. Additional paid-up capital
a. Agio 6,347,491 6,347,491 1
b. Disagio -/- - -
c. Donated capital - -
d. Capital deposit funds - -
e. Others - -
19. Other comprehensive income
a. Adjustments due to explanation of financial statements in - -
foreign currencies
b. Gains (losses) from changes in the value of classified (555,139) (555,139) 3
financial assets are available for measurement at fair value
through other comprehensive income
c. Effective portion of cash flow hedge - -
d. Fixed assets revaluation profit 3,033,358 3,033,358 3
e. Portion of other comprehensive income from associates - -
f. Gain (loss) on defined benefit actuarial plan (187,526) (187,526)
g. Income tax of other comprehensive income - -
h. Others 749 749
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Management
Analysis and
Discussion
(in million Rupiah)
Published Balance
Statement of with Coverage
No. Account No. Reff
Financial Position Under the Prudential
Principles
20. Difference in quasi reorganization - -
21. Difference in restructuring of entities under common control - -
22. Other Equity - -
23. Reserves
a. General Reserves 1,786 1,786 3
b. Purpose reserves - - 8
24. Profit/Loss
a. Past years 6,497,386 6,497,386 2
b. Current Years 2,631,054 2,631,054 2
c. Dividend payout -/- (2,457,420) (2,457,420) 2
Total Equity Attributable to Owners 21,182,201 21,182,201
25. Non controlling interests 4
Total Equity 21,182,201 21,182,201
Total Liabilities and Equity 134,915,494 134,915,494 -
Qualitative Analysis
Capital of the Bank is calculated according to regulation of POJK No.11/POJK.03/2016 dated January 29, 2016
concerning Minimum Statutory Deposit for Commercial Bank. Bank Mega ensures that it has sound capital
structure and in line with Bank’s risk profile, business target and rule on capitalization from Regulator.
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Main Features of Capital Instruments
Quantitative Analysis
The Bank is expected to provide information on terms and conditions including capitalization.
Qualitative/Quantitative
No. Pertanyaan
Information
1 Publisher PT Bank Mega Tbk
2 Idenification Number N/A
3 Laws used Indonesian Law
3a Instruments that reliable having liability to held on section 13 from TLAC term sheet achieved N/A
Instruments treatment based on CAR
4 During the period N/A
5 After the period T2
6 Is it eligible to Individual/Consolidation or Consolidation and Individual Group, solo
7 Type of Instrument Surat Berharga Subordinasi
8 Amount recognized in CAR calculation 4,167
9 Par value from the instrument 50,000
10 Classification based on Financial Accounting Standards Liabilitas - Amortised Cost
11 Published date 28/05/2020
12 without maturity date (perpertual) or with maturity date By Due
13 Maturity date 28/05/2025
14 Call Option execution from the approval of Otoritas Jasa Keuangan No
15 Call option date, disbursed amount and other call option requirements (if any) N/A
16 Subsequent call option N/A
Coupon/dividend
17 Dividend/Coupon with Fixed Interest or floating Fixed
18 The level of the coupon rate or other index be the reference 9.00%
19 Whether or not the dividend stopper No
20 Fully discretionary; partial or mandatory Mandatory
21 Is there a step-up feature or other incentives No
22 Non cumulative or cumulative. Non-cumulative
23 Convertible or non-convertible Non-convertible
24 If converted, specify a trigger point. N/A
25 If converted, whole or in part N/A
26 If converted, how the conversion rate N/A
27 If converted, whether mandatory or optional N/A
28 If converted, specify the type of instrument conversion N/A
29 If converted, specify the issuer of the instrument converts it into N/A
30 Write-down Features Yes
31 If the write- down, specify trigger its Following OJK Regulations
32 If the write-down, full or partial Following OJK Regulations
33 If the write-down, permanent or temporary Following OJK Regulations
34 If the temporary write- down, explain mechanisme write- up N/A
34a Types of subordinates Junior bonds
35 Hierarchy of instruments at the time of liquidation N/A
36 Whether the transition to features that are non - compliant No
37 If yes , explain the features of non -complaint N/A
Qualitative Analysis
The capital instrument issued by the Bank is a subordinated bond, named Obligasi Subordinasi I PT Bank Mega
Tbk Tahun 2020. The Bank’s subordinated bonds were issued to comply with POJK No. 5 of 2024 concerning
the Determination of Supervision Status and Handling of Issues in Commercial Banks.
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Management
Analysis and
Discussion
(in million Rupiah)
December 31, 2024 December 31, 2023
Capital Components
Diaudit Diaudit
I Core Capital (Tier 1) 20,121,168 20,998,407
1 Main Core Capital/Common Equity Tier 1 (CET 1) 20,121,168 20,998,407
1.1 Paid-in Capital (after deducting Treasury Stock) 5,870,462 5,870,462
1.2 Additional Capital Reserves 14,413,886 15,159,884
1.2.1 Enhancement Factor
1.2.1.1 Other comprehensive income
1.2.1.1.1 Differences in the translation of - -
financial statements
1.2.1.1.2 Potential gain from an increase in - 140,897
the fair value of available-for-sale
financial assets
1.2.1.1.3 Fixed asset revaluation surplus 3,033,358 3,309,118
balance
1.2.1.2 Other additional capital reserves (other
disclosed reserves)
1.2.1.2.1 Agio 6,347,491 6,347,491
1.2.1.2.2 General reserve 1,786 1,716
1.2.1.2.3 Previous year prof 4,039,966 2,711,026
1.2.1.2.4 Current year profit 2,631,054 3,510,670
1.2.1.2.5 Capital deposit fund - -
1.2.1.2.6 Others - -
1.2.2 Deduction Factor
1.2.2.1 Other comprehensive income
1.2.2.1.1 Differences in the translation of - -
financial statements
1.2.2.1.2 Potential loss from decrease in fair (555,139) -
value of available-for-sale financial
assets
1.2.2.2 Other additional capital reserves (other
disclosed reserves)
1.2.2.2.1 Disagio - -
1.2.2.2.2 Previous year loss - -
1.2.2.2.3 Current year loss - -
1.2.2.2.4 Less difference between (695,026) (552,327)
Allowance for Asset Losses (PPA)
and Allowance for Impairment
Losses (CKPN) on earning assets
1.2.2.2.5 The difference between the - -
amount of fair value adjustment of
financial instruments in the trading
book
1.2.2.2.6 PPA of non-productive assets that (389,604) (308,707)
must be formed
1.2.2.2.7 Others - -
1.3 Non-Controlling Interests that can be taken into account
1.4 Main Core Capital Deduction Factor (163,180) (31,939)
1.4.1 Deferred tax calculation (105,542) -
1.4.2 Goodwill - -
1.4.3 All other intangible assets (57,638) (31,939)
1.4.4 The inclusion that is calculated as a deduction factor - -
1.4.5 Lack of capital in the insurance subsidiary company - -
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(in million Rupiah)
December 31, 2024 December 31, 2023
Capital Components
Diaudit Diaudit
1.4.6 Securitization exposure - -
1.4.7 Other major core capital deduction factors - -
1.4.7.1 Placement of funds in AT1 and/or Tier 2 - -
instruments at other banks
1.4.7.2 Cross-ownership of another entity acquired - -
by transfer by law, grant or testamentary
grant
2 Additional Tier 1 Additional Core Capital (AT 1) - -
2.1 Instruments that meet the requirements of AT 1 - -
2.2 Agio/Disagio - -
2.3 Deduction Factor: Additional Core Capital *) - -
2.3.1 Placement of funds in AT1 and/or Tier 2 instruments - -
at other banks
2.3.2 Cross-ownership of another entity acquired by - -
transfer by law, grant or testamentary grant
II Supplementary Capital (Tier 2) 546,924 630,805
1 Capital instruments in the form of shares or others that meet Tier 4,167 14,167
2 requirements
2 Agio/Disagio - -
3 PPA general reserves for productive assets that must be formed 542,757 616,638
(maximum 1.25% RWA Credit Risk)
4 Supplementary Capital Deduction Factor - -
4.1 Sinking Fund - -
4.2 Placement of funds in AT1 and/or Tier 2 instruments at other - -
banks
4.3 Cross-ownership of another entity acquired by transfer by - -
law, grant or testamentary grant
Total Capital 20,668,092 21,629,212
December 31, December 31,
Description
2024 2023
Risk Weighted Assets
RWA Credit Risk 71,060,267 72,908,025
RWA Market Risk 783,746 1,368,863
RWA Operational Risk 8,345,430 8,384,243
RWA Total 80,189,443 82,661,131
CAR Based on Risk Profile (%) 10.00% 10.00%
Allocation of KPMM Fulfillment According to Risk Profile
From CET 1 (%) 9.32% 9.24%
From AT 1 (%) 0.00% 0.00%
From Tier 2 (%) 0.68% 0.76%
CAR Ratio
Rasio CET 1 (%) 25.09% 25.40%
Rasio Tier 1 (%) 25.09% 25.40%
Rasio Tier 2 (%) 0.68% 0.76%
Rasio KPMM (%) 25.77% 26.17%
CET 1 For Buffer (%) 15.77% 16.17%
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Management
Analysis and
Discussion
December 31, December 31,
Description
2024 2023
Of Buffer Mandatory Filled by Bank (%) 3.500% 2.500%
Capital Conservation Buffer (%) 2.500% 2.500%
Countercyclical Buffer (%) 0.000% 0.000%
Capital Surcharge for Bank Sistemik (%) 1.000% 0.000%
Qualitative Disclosures on Capital Structure and Capital Adequacy
a. The capital instrument issued by the Bank is a subordinated bond named “Obligasi Subordinasi I PT Bank
Mega Tbk Tahun 2020,” with a tenure of 5 years and an interest rate of 9%. The Bank’s subordinated bonds
were issued to comply with POJK No. 5 of 2024 regarding the Determination of Supervision Status and
Handling of Issues in Commercial Banks.
b. As part of a banking entity in Indonesia, the Bank always strives to comply with the applicable regulations
from regulators. On December 31, 2021 and 2020, the Bank’s capital is calculated following the provisions
of POJK No.11/POJK.03/2016 dated January 29, 2016 concerning Minimum Capital Adequacy Requirement
for Commercial Banks.
CREDIT RISK
Disclosure of Details on The Movement of Allowance for Impairment Losses
Bank Individually (in million Rupiah)
December 31, 2024 December 31, 2023
No. Description
Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3
(1) (2) (3) (4) (5) (3) (4) (5)
1 Beginning balance of Allowance for 283,361 57,929 263,526 274,991 78,713 218,326
Impairment Losses (CKPN)
2 Formation (recovery) of CKPN during the
current period (Net)
a. Formation (recovery) of CKPN during the (96,141) 37,362 276,967 8,532 (20,784) 204,072
current period (Net)
b. Recovery of CKPN during the current - - - - - -
period
4 CKPN used for write-offs of receivables during - - (420,875) - - (470,135)
the current period (-/-)
5 Other formation (recovery) during the current 666 - 262,082 (162) - 311,263
period
Ending balance of CKPN 187,886 95,291 381,700 283,361 57,929 263,526
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Disclosure of Credit Quality of Assets
Bank Individually (in million Rupiah)
Gross Carrying Value CKPN
Impairment
Claims That Bills that Net Worth
CKPN Stage 2 and (IRB
No. Have Been are not yet Stage 1 (a+b-c)
Stage 3 Approach)
Due Date due
a b c d e f g
1 Loans 1,089,557 63,565,095 664,877 476,992 187,886 63,989,775
2 Securities - 32,526,017 749 - 749 32,525,268
3 Administrative Account - 1,127,330 674 - 674 1,126,656
Transactions
Total 1,089,557 97,218,443 666,301 476,992 189,309 - 97,641,699
Additional Disclosures
Tagihan Due Receivables are debtors who have arrears of more than 90 days or collectability 3, 4 and 5.
Disclosure of Movements in Loans and Securities Past Due
Bank Individually (in million Rupiah)
a
1 Loans and securities that matured during the last reporting period 1,042,180
2 Loans and securities that have matured since the last reporting period 389,769
3 Loans and securities that have been repaid but have not yet matured 4,775
4 Write-off value 91,656
5 Other changes (245,962)
6 Loans and securities matured at the end of the reporting period 1,089,557
(1+2-3-4+5)
Additional Disclosures
All past due receivables originate from loans. The increase in past due receivables is due to the addition of
several credit debtors with arrears exceeding 90 days or classified under collectability categories 3, 4, and 5.
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Management
Analysis and
Discussion
Disclosure of Net Receivables by Region
Bank Individually
December 31, 2024
No. Portfolio Category Net Claims By Region
Jakarta Bandung Surabaya Semarang Medan Makassar Banjarmasin Total
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1 Government Claims 55,416,096 - - - - - - 55,416,096
2 Claims to Public 577,334 - - - - - - 577,334
Sector Entitties
3 Claims on Multilateral - - - - - - - -
Development Banks
and International
Agencies
4 Bank Claims 1,511,931 - - - 2 375 45 1,512,354
5 Covered Bond - - - - - - - -
Claims
6 Claims to Securities 662,528 - 60,547 16,100 - - - 739,174
Companies and
Other Financial
Services Institutions
7 Receivables in the 657 - - - - - - 657
form of securities/
subordinated
receivables, equity
and other capital
instruments
8 Residential Mortgage 338,270 70,989 103,601 5,498 11,901 5,895 14,723 550,877
Loans
9 Commercial Property 2,361,219 126,488 128,270 117,965 165,694 - 39,252 2,938,888
Backed Credit
10 Loan for land 2,304,108 29 - - - - - 2,304,136
purchase, land
development and
construction
11 Employee/Retirees 1,099 - - - - 835 - 1,935
Credit
12 Micro Business, 15,508,349 456,691 808,886 463,662 502,585 381,755 256,021 18,377,949
Small Business and
Retail Portfolio Bills
13 Claims to Corporate 41,669,042 10,304 142,955 161 - 10,004 65,802 41,898,269
14 Matured Claims 605,347 15,073 69,192 156,531 9,091 5,143 5,717 866,093
15 Other Assets (21,299,957) 4,494,705 7,206,874 2,955,828 7,088,781 4,080,278 4,580,336 9,106,844
Total 99,656,021 5,174,278 8,520,324 3,715,745 7,778,055 4,484,286 4,961,897 134,290,606
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(in million Rupiah)
December 31, 2023
Net Claims By Region
Jakarta Bandung Surabaya Semarang Medan Makassar Banjarmasin Total
(11) (12) (13) (14) (15) (16) (17) (18)
44,510,991 - - - - - - 44,510,991
571,486 - - - - - - 571,486
- - - - - - - -
2,132,113 - 10 - 4 120 1,792 2,134,040
- - - - - - - -
1,005,579 - 90,886 60,377 - - - 1,156,842
668 - - - - - - 668
449,687 88,078 107,732 22,771 37,167 12,488 22,321 740,243
2,441,356 131,088 168,148 233,961 183,980 1,337 43,454 3,203,326
3,172,664 59 - 198,892 - - - 3,371,615
631 - - - - 1,297 - 1,928
16,546,762 459,055 795,446 476,454 487,384 374,057 249,551 19,388,708
40,326,405 25 - 5,223 - 65,102 77,792 40,474,547
634,754 10,640 106,688 50,656 6,295 41,478 7,075 857,586
(20,189,486) 4,950,707 6,940,656 2,577,876 7,010,566 3,941,402 4,133,907 9,365,628
91,603,608 5,639,653 8,209,566 3,626,211 7,725,397 4,437,281 4,535,892 125,777,608
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Management
Analysis and
Discussion
Disclosure of Net Receivables by Economic Sector
Bank Individually
Claims on
Multilateral
Claims to
Government Development Bank Covered
No Economic Sectors Public Sector
Claims Banks and Claims Bond Claims
Entitties
International
Agencies
(1) (2) (3) (4) (5) (6) (7)
December 2024
1 Agriculture, hunting and forestry - - - - -
2 Mining and excavation - - - - -
3 Processing Industry - - - - -
4 Electricity, Gas and Water - - - - -
5 Water Management, Wastewater Management, Waste - - - - -
Management and Recycling
6 Construction - - - - -
7 Wholesale and Retail Trade; Car and Motorcycle Repair and - - - - -
Maintenance
8 Transportation and Warehousing - 577,334 - - -
9 Provision of accommodation andprovision of drinking meals - - - - -
10 Information and Communication - - - - -
11 Financial and Insurance Activities - - - 161,982 -
12 Real Estate - - - - -
13 Professional, Scientific and Technical Activities - - - - -
14 Leasing and Leasing Activities Without Option Rights, - - - - -
Employment, Travel Agents and Other Business Support
15 Government Administration, Defense and Compulsory Social - - - - -
Security
16 Education Services - - - - -
17 Health services and social activities - - - - -
18 Arts, Entertainment and Recreation - - - - -
19 Other Service Activities - - - - -
20 Household Activities As Employers - - - - -
21 Activities of International Agencies and Other Extra - - - - -
International Agencies
22 Household - - - - -
23 Not other businesses - - - - -
24 Others 55,416,096 - - 1,350,371 -
Total 55,416,096 577,334 - 1,512,354 -
December 2023
1 Agriculture, hunting and forestry - - - - -
2 Mining and excavation - - - - -
3 Processing Industry - - - - -
4 Electricity, Gas and Water - - - - -
5 Water Management, Wastewater Management, Waste - - - - -
Management and Recycling
6 Construction - - - - -
7 Wholesale and Retail Trade; Car and Motorcycle Repair and - - - - -
Maintenance
8 Transportation and Warehousing - 571,486 - - -
9 Provision of accommodation andprovision of drinking meals - - - - -
10 Information and Communication - - - - -
11 Financial and Insurance Activities - - - 84,082 -
12 Real Estate - - - - -
13 Professional, Scientific and Technical Activities - - - - -
14 Leasing and Leasing Activities Without Option Rights, - - - - -
Employment, Travel Agents and Other Business Support
15 Government Administration, Defense and Compulsory Social - - - - -
Security
16 Education Services - - - - -
17 Health services and social activities - - - - -
18 Arts, Entertainment and Recreation - - - - -
19 Other Service Activities - - - - -
20 Household Activities As Employers - - - - -
21 Activities of International Agencies and Other Extra - - - - -
International Agencies
22 Household - - - - -
23 Not other businesses - - - - -
24 Others 44,510,991 - - 2,049,958 -
Total 44,510,991 571,486 - 2,134,040 -
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(in million Rupiah)
Claims to Receivables
Loans for Micro
Securities in the form
land Business,
Companies of securities/ Commercial
Residential Employee/ purchase, Small
and subordinated Property Claims to Matured Other
Mortgage Retirees land Business
Other receivables, Backed Corporate Claims Assets
Loans Credit development and Retail
Financial equity and Credit
and Portfolio
Services other capital
construction Claims
Institutions instruments
(8) (9) (10) (11) (12) (13) (14) (15) (16) (17)
- - 798 - - 1,162,014 472,579 4,009,071 186 -
- - - - - 186,418 52,536 8,200,198 37,730 -
- - 17,076 715,686 - - 29,833 6,627,754 3,346 -
- - - - - - 2,357 235,546 - -
- - 2,896 - - - - - 3,217 -
- - 10,920 425,242 - 948,370 149,051 2,183,762 119,628 -
- - 63,978 8,322 - - 197,508 851,817 68,363 -
- - 44,981 20,555 - - 7,319,354 3,424,380 148,765 -
- - 16,051 1,623,049 - - 54,738 451,050 48,810 -
- - 135 25,948 - - 13,188 7,636,009 - -
739,174 - 1,494 1,469 - - 24,894 4,319,549 147,375 -
- - 144,618 100,379 - 7,305 47,717 2,744,737 64,998 -
- - 331 - - - 15,162 353,167 803 -
- - 2,618 15,183 - - 12,173 400,323 1,997 -
- - - - - - - - - -
- - - - - - 2,778 - 4,531 -
- - 57,720 - - - 9,094 - 1,022 -
- - 50 - - - - 125,328 - -
- - 786 - - - 17,180 - - -
- - 347 - - - 119 - - -
- - - - - - - - - -
- - 186,077 3,056 1,935 29 1,562,996 - 46,319 -
- - - - - - 8,343,937 10,214 99,718 -
- 657 - - - - 50,752 325,365 69,284 9,106,844
739,174 657 550,877 2,938,888 1,935 2,304,136 18,377,949 41,898,269 866,093 9,106,844
- - 3,572 - - 2,149,612 459,516 4,109,435 - -
- - - - - 47,844 9,098 7,505,382 38,405 -
- - 24,211 669,919 - - 36,249 5,974,833 11,075 -
- - 2,406 - - - - 337,022 - -
- - 8,630 - - - - - - -
- - 22,720 608,540 - 965,196 157,564 2,260,674 72,209 -
- - 137,224 45,120 - - 142,459 208,019 79,857 -
- - 48,382 25,195 - - 7,927,195 956,381 167,868 -
- - 18,673 1,698,050 - - 58,428 501,167 57,081 -
- - 595 23,293 - - 10,788 13,234,916 2,213 -
1,156,842 - 3,103 3,340 - - 48 1,645,062 139,110 -
- - 154,855 102,296 - 208,905 31,833 2,465,981 66,740 -
- - 2,010 - - - 18,714 1,002,728 - -
- - 2,590 21,364 - - 8,399 - 1,635 -
- - - - - - - - - -
- - 120 - - - 2,167 - 5,455 -
- - 52,183 98 - - 7,833 - 1,026 -
- - 65 - - - - 125,328 - -
- - 3,086 - - - 9,936 - - -
- - 430 - - - 2,501 - 10 -
- - -
- - 255,390 6,111 1,928 59 2,503,276 - 45,615 -
- - - - - - 7,956,878 12,550 100,003 -
- 668 - - - - 45,827 135,069 69,284 9,365,628
1,156,842 668 740,243 3,203,326 1,928 3,371,615 19,388,708 40,474,547 857,586 9,365,628
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Management
Analysis and
Discussion
Disclosure of Net Receivables Based on Remaining Contract Term Individual Banks
Bank Individually
December 31, 2024
Net Bill Based on the Remaining Contract Period
No Portfolio Category
> 1 Year > 3 Years Non-
≤ 1 Year > 5 Years Total
to 3 Years To 5 Years Contractual
(1) (2) (3) (4) (5) (6) (7) (8)
1 Government Claims 12,111,538 715,107 790,081 34,274,126 7,525,245 55,416,096
2 Claims to Public Sector Entitties - - - 577,334 - 577,334
3 Claims on Multilateral Development - - - - - -
Banks and International Agencies
4 Bank Claims 355,886 201,083 - - 955,385 1,512,354
5 Covered Bond Claims - - - - - -
6 Claims to Securities Companies and 444,542 249,711 44,921 - - 739,174
Other Financial Services Institutions
7 Receivables in the form of securities/ - - - - 657 657
subordinated receivables, equity and
other capital instruments
8 Residential Mortgage Loans 84,179 51,637 50,095 364,965 - 550,877
9 Commercial Property Backed Credit 165,917 216,899 1,522,651 1,033,421 - 2,938,888
10 Loan for land purchase, land 165,695 29,358 1,162,014 947,070 - 2,304,136
development and construction
11 Employee/Retirees Credit 43 485 1,406 - - 1,935
12 Micro Business, Small Business and 3,500,063 7,766,511 6,144,328 967,046 - 18,377,949
Retail Portfolio Bills
13 Claims to Corporate 3,840,179 14,537,973 6,884,580 16,635,537 - 41,898,269
14 Matured Claims 352,479 174,796 236,113 102,705 - 866,093
15 Other Assets - - - - 9,106,844 9,106,844
Total 21,020,521 23,943,560 16,836,190 54,902,205 17,588,130 134,290,606
Disclosure of Claims and Reserves by Region
Bank Individually
December 31, 2024
No. Description Region
Jakarta Bandung Surabaya Semarang Medan Makassar Banjarmasin Total
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1 Receivables 122,434,356 5,993,267 10,302,479 4,341,231 8,815,314 5,280,432 5,500,335 162,667,414
2 Impairment losses 3,515,319 164,936 243,231 373,235 177,490 18,123 43,281 4,535,615
on Receivables
a. Not yet due 1,806,224 146,537 123,083 204,760 160,478 8,576 3,566 2,453,226
b. Past due 1,709,094 18,399 120,148 168,475 17,012 9,546 39,715 2,082,389
3 Provision for 142,835 9,711 15,384 5,670 8,519 6,433 2,955 191,507
impairment losses
(CKPN) - Step 1
4 Provision for 65,287 7,584 6,469 5,602 7,314 2,176 861 95,292
impairment losses
(CKPN) - Step 2
5 Provision for 335,093 6,597 48,115 11,029 6,146 3,536 4,095 414,611
impairment losses
(CKPN) - Step 3
6 Deleted book claims 164,361 14,321 37,245 11,067 18,545 11,216 5,144 261,898
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(in million Rupiah)
December 31, 2023
Net Bill Based on the Remaining Contract Period
> 1 Year > 3 Years Non-
≤ 1 Year > 5 Years Total
To 3 Years To 5 Years Contractual
(9) (10) (11) (12) (13) (14)
7,584,896 2,153,120 250,170 27,700,371 6,822,433 44,510,991
- - - 571,486 - 571,486
- - - - - -
1,287,093 201,071 - - 645,875 2,134,040
- - - - - -
342,342 741,761 72,739 - - 1,156,842
- - - - 668 668
148,773 85,734 90,041 415,695 - 740,243
163,790 32,357 391,535 2,615,645 - 3,203,326
31,334 47,903 67,033 3,225,345 - 3,371,615
128 810 990 - - 1,928
3,690,845 9,438,160 5,450,073 809,630 - 19,388,708
4,903,888 8,141,664 17,591,357 9,837,638 - 40,474,547
388,363 190,950 120,729 157,544 - 857,586
- - - - 9,365,628 9,365,628
18,541,452 21,033,529 24,034,668 45,333,355 16,834,604 125,777,608
(in million Rupiah)
December 31, 2023
Region
Jakarta Bandung Surabaya Semarang Medan Makassar Banjarmasin Total
(11) (12) (13) (14) (15) (16) (17) (18)
112,388,660 6,444,815 10,051,814 4,488,477 8,760,214 5,258,585 5,043,316 152,435,881
1,979,527 38,405 150,335 68,836 27,509 63,830 18,563 2,347,004
1,028,334 18,403 19,654 11,261 12,217 8,937 6,813 1,105,620
951,193 20,001 130,681 57,575 15,292 54,893 11,750 1,241,384
249,050 6,241 10,936 8,917 6,882 4,714 2,553 289,294
47,089 1,969 3,113 1,775 1,782 1,295 907 57,929
253,387 5,269 16,552 4,752 3,449 9,409 3,620 296,438
237,147 20,233 46,608 13,648 22,252 15,710 6,245 361,842
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Management
Analysis and
Discussion
Disclosure of Claims and Provisions Based on Economic Sector
Bank Individually
December 31, 2024
Impaired
No Economic Sector Receivables CKPN - CKPN - CKPN -
Claims Claim-Off
Not Off Stage 1 Stage 2 Stage 3
Past Due
Past Due
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1 Agriculture, hunting and forestry 7,171,481 13 276 6,780 0 90 -
2 Mining and excavation 10,395,037 - 60,910 10,034 - 23,180 -
3 Processing Industry 8,750,931 3,809 889,693 8,571 292 95,106 -
4 Electricity, Gas and Water 238,147 - - 288 - - -
5 Water Management, Wastewater 7,664 1,809 4,768 2 61 1,550 -
Management, Waste Management and
Recycling
6 Construction 7,833,023 493,956 128,431 1,591 9,527 8,803 -
7 Wholesale and Retail Trade; Car and 1,325,277 15,370 92,473 1,616 2,193 29,569 -
Motorcycle Repair and Maintenance
8 Transportation and Warehousing 12,955,997 1,020,886 226,214 16,374 26,981 77,450 -
9 Provision of accommodation andprovision 2,202,948 1,648 82,536 2,820 118 4,078 -
of drinking meals
10 Information and Communication 7,751,823 122 - 9,509 16 - -
11 Financial and Insurance Activities 5,688,831 - 210,138 6,073 - 62,763 -
12 Real Estate 3,124,199 595,037 70,030 2,972 10,515 5,033 -
13 Professional, Scientific and Technical 384,848 - 1,190 455 - 387 -
Activities
14 Leasing and Leasing Activities Without 433,266 14,524 2,960 533 433 962 -
Option Rights, Employment, Travel Agents
and Other Business Support
15 Government Administration, Defense and - - - - - - -
Compulsory Social Security
16 Education Services 11,283 - 6,306 - - 1,774 -
17 Health services and social activities 69,512 94 1,515 78 6 493 -
18 Arts, Entertainment and Recreation 125,378 - - 156 - - -
19 Other Service Activities 22,278 160 - 24 - - -
20 Household Activities As Employers 685 - - 3 - - -
21 Activities of International Agencies and - - - - - - -
Other Extra International Agencies
22 Household 1,814,770 167,664 56,013 3,245 5,125 13,663 -
23 Not other businesses 24,467,438 138,135 146,740 116,762 40,026 56,799 261,898
24 Others 67,892,599 - 102,196 3,622 - 32,911 -
Total 162,667,414 2,453,226 2,082,389 191,507 95,292 414,611 261,898
Disclosure of Receivables Based on Days Past Due
Bank Individually (in million Rupiah)
December 31, 2024 December 31, 2023
Invoices based on days past due Invoices based on days past due
No Exposure Type
> 90 > 120 > 90 > 120
> 180 > 180
days s.d. days s.d. Total days s.d. days s.d. Total
days days
120 days 180 days 120 days 180 days
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1 Loans included in past due receivables 81,194 121,773 885,985 1,088,952 90,117 208,019 743,985 1,042,122
2 Securities included in past due - - - - - - - -
receivables
Total 81,194 121,773 885,985 1,088,952 90,117 208,019 743,985 1,042,122
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(in million Rupiah)
December 31, 2023
Impaired
Receivables CKPN - CKPN - CKPN -
Claims Claim-Off
Not Off Stage 1 Stage 2 Stage 3
Past Due
Past Due
(10) (11) (12) (13) (14) (15) (16)
8,338,771 451 - 8,816 32 - -
7,976,735 - 60,910 10,105 - 22,505 -
7,432,531 408 18,382 88,680 27 7,308 -
339,528 - - 463 - - -
8,630 - - 88 - - -
8,092,062 3,255 83,537 6,797 416 11,328 -
926,144 10,235 89,617 1,429 1,395 9,760 -
10,430,953 768,364 244,273 16,573 20,421 76,405 -
2,342,425 3,365 60,905 3,216 425 3,824 -
13,304,439 150 3,267 17,880 16 1,054 -
5,983,951 19,171 194,821 3,527 664 55,711 -
3,050,567 160 69,972 10,210 11 3,232 -
1,026,134 1,633 - 1,379 169 - -
35,961 1,659 2,413 51 108 778 -
- - - - - - -
11,427 - 6,306 1 - 851 -
73,480 233 1,515 86 19 489 -
125,393 - - 169 - - -
13,267 - - 34 - - -
3,098 - 15 5 - 5 -
- - - - - - -
2,825,914 119,337 59,150 5,379 3,056 13,534 -
23,876,414 177,199 244,107 108,474 31,170 56,744 361,781
56,218,058 - 102,196 5,933 - 32,911 61
152,435,881 1,105,620 1,241,384 289,294 57,929 296,438 361,842
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Management
Analysis and
Discussion
Additional Disclosures Relating to the Treatment of Troubled Assets
Bank Individually (in million Rupiah)
Non Perfoming
(Quality KL, D, M)
Performing
(Quality L and DPK) Impaired Receivables that are not Impaired
No Receivables Past Due >90 Days <90 Days Past Due
Gross Gross Gross Gross
Carrying CKPN Carrying CKPN Carrying CKPN Carrying CKPN
Amount Amount Amount Amount
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1 Securities 32,526,017 749 - - - - - -
2 Loans 63,565,095 362,957 1,089,557 294,024 - - - -
a. Corporate 47,431,116 157,716 506,387 101,799 - - - -
b. Retail 16,133,979 205,241 583,170 200,121 - - - -
3 Administrative Account 31,550,334 637 97,768 - - - - -
Transaction
Disclosure of Performing and Non-Performing Restructuring Assets
Bank Individually (in million Rupiah)
Performing
Non Perfoming
(Quality L and Stage 1 Stage 2 Stage 3
(Quality KL, D, M)
DPK)
No
Gross Gross Gross Gross Gross
Carrying CKPN Carrying CKPN Carrying CKPN Carrying CKPN Carrying CKPN
Amount Amount Amount Amount Amount
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
1 Securities - - - - - - - - - -
2 Loans 2,303,035 109,585 624,882 132,269 218,877 2,050 1,194,761 27,755 1,514,279 216,130
a. Corporate 2,150,668 103,210 499,553 92,850 103,581 231 1,165,118 23,310 1,466,361 200,406
b. Retail 152,367 6,375 125,329 39,419 115,295 1,819 29,643 4,445 47,919 15,724
3 Administrative 96,206 - 9,964 - 87,163 - 9,043 - 9,964 -
Account
Transaction
Quantitative Disclosures Related to MRK Techniques
Bank Individually (in million Rupiah)
Bills Secured
Bills That Are Not Bills Guaranteed Bills Secured
Bills Secured by by Guarantee,
No Guaranteed Using with MRK by Credit
Collateral Guarantee, and
MRK Techniques Techniques Derivatives
Credit Insurance
(1) (2) (3) (4) (5) (6) (7)
1 Loans 61,508,518 2,481,256 2,481,256 -
2 Securities 32,525,268 - - -
3 Total 94,033,786 2,481,256 2,481,256 -
4 Credit and Securities 795,490 42 42 -
which have matured
Additional Disclosures
Receivables secured using MRK techniques are primarily contributed by loans guaranteed by the government.
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Disclosure of Credit Risk Exposure and Impact of MRK Techniques
Bank Individually (in million Rupiah)
Net Receivables Before Net Receivables After
RWA and Average Risk
Implementation of FKK and Implementation of FKK and
Weight
MRK Techniques MRK Techniques
No Portfolio Category
Financial Financial Average Risk
Position TRA Position TRA ATMR Weight
Report Report (e/(c+d)
(1) (2) (3) (4) (5) (6) (7) (8)
1 Government Claims 55,416,096 - 55,416,096 - - 0.0%
2 Claims to Public Sector Entitties 576,215 11,191 598 1,119 859 50.0%
3 Claims on Multilateral - - - - - -
Development Banks and
International Agencies
4 Bank Claims 1,318,457 193,896 1,318,457 193,896 322,791 21.3%
Claims to Securities Companies 717,174 220,000 717,174 22,000 554,381 75.0%
and Other Financial Services
Institutions
5 Covered Bond Claims - - - - - -
6 Claims on Corporations - General 12,494,415 2,517,710 12,331,008 475,065 12,174,197 95.1%
Corporate Exposure
Claims to Securities Companies - - - - - -
and Other Financial Services
Institutions
Eksposur Pembiayaan Khusus 27,909,400 10,193,883 26,409,383 1,019,388 28,534,959 104.0%
7 Receivables in the form of 657 - 657 - 1,641 250.0%
securities/subordinated
receivables, equity and other
capital instruments
8 Micro Business, Small Business and 16,498,454 18,359,800 16,256,281 1,879,495 13,413,357 74.0%
Retail Portfolio Claims
9 Property Backed Credit - - - - - -
Residential property-backed loans 546,132 21,820 546,132 2,182 293,490 53.5%
where payments are not materially
dependent on property cash flows
Residential property-backed loans 2,563 - 2,563 - 912 35.6%
whose payments are materially
dependent on property cash flows
Commercial property-backed 1,214,062 8,815 1,214,062 881 998,016 82.1%
loans where payments are not
materially dependent on property
cash flows
Commercial real estate loans 1,723,944 - 1,723,944 - 1,611,866 93.5%
where payments are materially
dependent on cash flows from the
property
Loans for land acquisition, 2,301,815 23,218 2,301,815 2,322 3,152,140 136.8%
development and construction
10 Other Assets 9,106,844 - 9,106,844 - 8,895,459 97.7%
11 Matured Claims 856,316 97,768 856,274 9,777 1,034,791 119.5%
12 Employee/Retirees Credit 1,935 - 1,935 - 967 50.0%
13 Total 130,684,480 31,648,103 128,203,224 3,606,126 70,989,825 53.9%
Additional Disclosures
1. In calculating CKPN, the Bank refers to PSAK 71, where it uses quantitative factors, including the
determination of status based on days past due and other qualitative information that may indicate a
significant increase in credit risk and default.
2. In applying FKK, the Bank follows the provisions for calculating ATMR for Credit Risk using the Standardized
Approach for Commercial Banks.
3. The application of MRK in the Bank’s calculations comes from collateral, which serves as a deduction factor
for net receivables in the Financial Position Report.
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Management
Analysis and
Discussion
Exposure Information By Asset Class and Risk Weight (CR5)
Bank Individually
Portfolio Category 0% 20% 50%
1 Government Claims 55,416,096 - -
Portfolio Category 20% 50%
2 Claims to Public Sector Entitties - 577,334
Portfolio Category 0% 20% 30% 50%
3 Claims on Multilateral Development Banks - - - -
and International Agencies
Portfolio Category 20% 30% 40% 50%
4 Bank Claims 1,309,156 203,198 - -
Claims to Securities Companies and Other - - - -
Financial Services Institutions
Portfolio Category 10% 15% 20% 25%
5 Covered Bond Claims - - - -
Portfolio Category 20% 50% 65% 75% 80%
6 Claims to Corporate 133,834 5,247 - - -
Claims to Securities Companies and Other - - - -
Financial Services Institutions
Special Financing Exposure - - - 2,092,788
Portfolio Category 75% 100% 150%
7 Receivables in the form of securities/ - - -
subordinated receivables, equity and other
capital instruments
Portfolio Category 45% 67,5% 75% 85%
8 Micro Business, Small Business and Retail 1,061,376 3,339 16,537,541 612,484
Portfolio Claims
Portfolio Category 0% 20% 25% 30% 35% 40% 45% 50% 60%
9 Property Backed Credit
Residential property-backed loans where - 99,346 29,813 74,236 - 23,988 2,679 14,181 976
payments are not materially dependent on
property cash flows
without credit sharing - - - - - - - - -
With credit sharing approach -
(guaranteed)
With credit sharing approach - - - - -
(guaranteed)
Residential property-backed loans where 2,444 - - -
payments are not materially dependent on
property cash flows
Commercial property-backed loans where - - - - - 116,920
payments are not materially dependent on
property cash flows
without credit sharing - - - - - -
With credit sharing approach -
(guaranteed)
With credit sharing approach - - - - -
(guaranteed)
Commercial real estate loans where
payments are materially dependent on
cash flows from the property
Loans for land acquisition, development
and construction
Portfolio Category 50% 100%
10 Matured Claims - 544,368
Portfolio Category 0% 20% 100%
11 Other Assets 873,509 - 6,909,086
Portfolio Category 50% 100%
12 Employee/Retirees Credit 1,935 -
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(in million Rupiah)
100% 150% Others Net Receivables after application of FKK and MR techniques
- - - 55,416,096
100% 150% Others Net Receivables after application of FKK and MR techniques
- - - 1,717
100% 150% Others Net Receivables after application of FKK and MR techniques
- - - -
75% 100% 150% Others Net Receivables after application of FKK and MR techniques
- - - - 1,512,354
739,174 - - - 739,174
35% 50% 100% Others Net Receivables after application of FKK and MR techniques
- - - - -
85% 100% 130% 150% Others Net Receivables after application of FKK and MR techniques
3,556,240 9,274,159 - - - 12,806,073
- - - - -
22,753,519 4,082,482 - - 27,428,772
250% 400% Others Net Receivables after application of FKK and MR techniques
657 - - 657
100% 112,5% 150% Others Net Receivables after application of FKK and MR techniques
131,976 31,232 - - 18,135,776
65% 70% 75% 85% 90% 100% 105% 110% 150% Others Net Receivables after application of FKK and MR techniques
- 207,421 65,836 803 - - 22,561 - 6,473 548,314
- - - - - - - - - -
- -
- - - - - - -
- - 119 - 2,563
- 54,558 1,043,465 - - - 1,214,943
- -
- -
- - - - - - -
371,727 - 678,910 673,307 - 1,723,944
608,130 1,696,007 - 2,304,137
150% Others Net Receivables after application of FKK and MR techniques
321,725 - 866,051
150% 1250% Others Net Receivables after application of FKK and MR techniques
1,324,248 - - 9,106,844
150% Others Net Receivables after application of FKK and MR techniques
- - 1,935
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Management
Analysis and
Discussion
Net Receivables (after
Net Receivables TRA Net Receivables Average
No Risk Weight application of FKK and
Balance Sheet (before FKK) FKK
MRK technique)
1 < 40% 57,812,870 349,115 94.5% 58,142,700
2 40% - 70% 1,987,038 4,026,092 10.0% 1,738,242
3 75% 15,960,053 13,982,667 10.3% 17,235,718
4 80% 1,502,044 5,907,432 10.0% 592,788
5 85% 5,127,622 853,712 10.0% 5,137,993
6 90% - 100% 39,581,490 5,296,265 12.0% 40,125,270
7 105% - 130% 4,701,459 1,191,243 10.0% 4,820,583
8 150% 4,011,248 41,577 10.0% 4,015,400
9 250% 657 - - 657
10 400% - - - -
11 1250% - - - -
Total Net Receivables 130,684,480 31,648,103 11.4% 131,809,350
Additional Disclosures
1. In calculating CKPN, the Bank refers to PSAK 71, where it uses quantitative factors, including the
determination of status based on days past due and other qualitative information that may indicate a
significant increase in credit risk and default.
2. In applying FKK, the Bank follows the provisions for calculating ATMR for Credit Risk using the Standardized
Approach for Commercial Banks.
3. The application of MRK in the Bank’s calculations comes from collateral, which serves as a deduction factor
for net receivables in the Financial Position Report.
Qualitative Disclosures Regarding Counterparty Credit Risk
The current exposure to Credit Risk due to Counterparty Default (Counterparty Credit Risk) consists of
Government Repo Transactions, Government Reverse Repo Transactions, and Derivative Receivables arising
from claims on the Government, Banks, Micro and Small Enterprises, Retail Portfolios, and Corporations.
The Bank comprehensively manages this risk by monitoring Counterparty Credit Risk exposure on a monthly
basis, including measuring Potential Future Exposure (PFE) and conducting stress tests on Credit Valuation
Adjustment (CVA) at least once a year, which is reported to the Regulator.
Counterparty Credit Risk Exposure Analysis
(in million Rupiah)
Alpha used
Replacement Potential Future for regulatory
No EEPE Net Receivables ATMR
Cost (RC) Exposure (PFE) EAD
calculations
1 SA-CCR (for derivatives) 48,632 48,058 1,4 135,366 70,443
2 Internal model approach N/A N/A
(for derivatives and SFT)
3 Simple approach to credit N/A N/A
risk mitigation (for SFT)
4 Comprehensive credit - -
risk mitigation approach
(for SFT)
5 VaR for SFT N/A N/A
Total 70,443
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Qualitative Analysis
Counterparty Credit Risk exposure in December 2024 consists of Derivative Receivables arising from claims on
the Government, Banks, Micro and Small Enterprises, Retail Portfolios, and Corporations.
Counterparty Credit Risk Exposure by Portfolio Category and Risk Weight
Portfolio Total Net
0% 10% 20% 50% 75% 100% 150% Lainnya
Category Billing
Government 2,073,443 - - - - - - - 2,073,443
Claims
Claims to Public - - - - - - - - -
Sector Entitties
Claims on - - - - - - - - -
Multilateral
Development
Banks and
International
Agencies
Bank Claims - - 55,904 - - - - 31,128 87,032
Covered Bond - - - - - - - - -
Claims
Claims to - - - - - - - - -
Securities
Companies and
Other Financial
Services
Institutions
Receivables - - - - - - - - -
in the form
of securities/
subordinated
receivables,
equity and
other capital
instruments
Residential - - - - - - - - -
Mortgage Loans
Commercial - - - - - - - - -
Property Backed
Credit
Loans for land - - - - - - - - -
purchase, land
development and
construction
Employee/ - - - - - - - - -
Retirees Credit
Micro Business, - - - - - - - 12,443 12,443
Small Business
and Retail
Portfolio Claims
Claims to - - - - - 32,813 - - 32,813
Corporate
Matured Claims - - - - - - - - -
Other Assets - - - - - - - - -
Total 2,073,443 - 55,904 - - 32,813 - 43,571 2,205,731
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Management
Analysis and
Discussion
Qualitative Analysis (iii) Securitization exposures when the bank acts
As of December 2024, counterparty credit risk as an investor are investments purchased under
exposure includes claims on the government, arising agreements with third parties.
from repo, reverse repo, and derivative instruments. • Synthetic transactions: If the bank has
Additionally, exposure is present in claims on other purchased protection, it must report the
banks, claims on micro and small enterprises, net exposure amount under the originator/
retail portfolio claims, and claims on corporations, sponsor column, provided that the amount
specifically originating from derivative instruments. remains unsecured. If the bank has sold
the protection, the exposure value of the
Net credit derivative exposure credit protection should be reported in the
As of December 2023, the Bank has no net credit “investor” column.
derivative exposure for either purchased protection • Re-securitization: all securitization
or sold protection. exposures related to re-securitisation should
be completed on the “re-securitization” line,
Qualitative Disclosures on Securitization and not on the previous line (with underlying
Exposures asset type) that contains the securitization
As of December 2024, the Bank has no securitization exposure.
exposure.
Securitization exposure in the banking book
Securitization Exposure in Trading Book and related capital requirements - Bank acts
As of December 31, 2023, the Bank has no as originator or sponsor
securitization exposure in the banking book. As of December 31, 2024, the Bank has no
securitization exposure in the Banking Book
Securitization Exposure in Trading Book and related Capital Requirements - Bank acts as
As of 31 December 2024, the Bank has no originator or sponsor
securitization exposure in the Banking Book.
Securitization exposure in the banking book
Definition and related capital requirements - Bank acts
(i) When the bank is the originator, the securitization as investor
exposure is retained, even though it is not As of December 31, 2024, the Bank has no
suitable for the securitization framework due to securitization exposure in the banking book and
the absence of a significant and effective risk related capital requirements - Bank acts as investor
transfer (which can be presented separated).
(ii) If the bank acts as a sponsor, securitization
exposure includes exposure to commercial paper
conduits, where the bank provides program-
wide enhancements, liquidity support, and other
facilities.. Where the bank is both the originator
and sponsor, double entry should be avoided. In
this regard, banks may unify the two columns
“Bank as originator” and “Bank as sponsor” and
use the column “Bank as originator/sponsor”.
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MARKET RISK
Disclosure of ATMR for Market Risk Using the Standardized Approach
(in million Rupiah)
Desember 31, 2024
Bank Consolidation
No Portfolio Category
Capital Capital
RWA RWA
Expenses Expenses
(1) (2) (3) (4) (5) (6)
1 Interest Rate Risk
a. GIRR risk class 40,469 505,858 - -
b. GIRR risk class 12,598 157,470 - -
c. CSR risk class (securitization: non-CTP) - - - -
d. CSR risk class (securitization: CTP) - - - -
e. Equity risk class - - - -
f. Commodity risk class - - - -
g. Foreign exchange risk class 9,345 116,810 - -
2 Default risk capital (DRC) - - - -
3 Residual risk add-on (RRAO) - - - -
4 Additional Pillar 1 RWA - - - -
5 Credit Valuation Adjustment (CVA) 238 2,969 - -
Total 62,649 783,106 - -
Additional Disclosures
The calculation of Market Risk RWA in accordance with Circular Letter of the Financial Services Authority
(SEOJK) No.23/SEOJK.03/2022 was only implemented on January 1, 2024, so that for the calculation of Market
Risk RWA as of December 2023 there is no (nil).
The Bank uses the Standard Method Approach in the calculation of its Market Risk RWA in accordance with
the framework of SEOJK Number 23/SEOJK.03/2022 regarding the Calculation of RWA for Market Risk for
Commercial Banks, starting from the reporting period of January 2024. The components of market risk capital
charges include:
• General Interest Rate Risk (GIRR); on all interest rate risk exposures in the trading book category;
• Non-securitized Credit Spread Risk (CSR) risk class; on all credit spread risk exposures in the trading book
category;
• Exchange Rate risk class; on both trading book and banking book categories;
• Non-securitized Default Risk Charge (DRC) on all securities issuer default risk exposures in the trading
book category;
• Credit Valuation Adjustment (CVA) on all derivative transactions.
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Management
Analysis and
Discussion
Disclosure of Basic Credit Valuation Adjustment Approach - Reduced Version (BA-CVA)
(in million Rupiah)
31 Desember 2024
No Risiko Bank Konsolidasi
Komponen ATMR BA-CVA Komponen ATMR BA-CVA
(1) (2) (3) (4) (5) (6)
1 Aggregation of systematic components of CVA risk 611 -
2 Aggregation of idiosyncratic components of CVA risk 232 -
Total 2,969 -
Additional Disclosures
The Bank uses the Simplified Basic Approach in the calculation of CVA RWA in accordance with the framework
of SEOJK Number 23/SEOJK.03/2022 concerning RWA Calculation for Market Risk for Commercial Banks,
starting from the reporting period of January 2024.
Report on the Implementation of Risk positions with embedded options and explicit
Management for Interest Rate Risk in Banking options. Furthermore, IRRBB Risk Management
Book (IRRBB) policies and procedures need to be reviewed at
least 1 (one) time in 1 (one) year.
Qualitative Analysis
1. IRRBB Definition for Measurement and Control 3. Periodization of IRRBB Calculations and
of Interest Rate Risk Specific Measurements Used by Banks to
IRRBB is a risk arising from changes in interest Measure Sensitivity to IRRBB
rates that cause changes in present value and Based on the rules of the regulator, the Bank
determination of timing of future cash flows that carries out an IRRBB calculation every 3 (three)
affect the economic value of assets, liabilities, months in accordance with the reporting period
and administrative account transactions of the of Market Risk Profile and Bank Soundness
Bank and cause changes in the value of net Reporting. However, the Bank continues to make
interest income. Because its effects affect the monthly IRRBB calculations as a form of risk
economic value and income, the Bank needs to control.
accurately identify risks and calculate and report
IRRBB to OJK in accordance with the regulated Specific measurements are used for asset
standards and references so that they can carry and liability instruments that have behavioral
out appropriate corrective actions. properties such as Credit Prepayment Rate
(CPR) on Credit exposures, Term Deposit
2. Risk Management Strategy and Risk Mitigation Redemption Ratio (TDRR) on Deposit exposures,
for IRRBB and Behavioral Non Maturity Deposit (NMD)
The Bank prepares a Risk Management Strategy exposure on Savings or Demand Deposits using
and Risk Mitigation by determining the level of historical data. In addition, it also calculates the
risk to be taken (risk appetite) and risk tolerance cash flow projection for monthly installment
in line with the Bank’s business strategy and payments for credit instruments with fixed rate
policies and procedures for controlling IRRBB. types, while for loans with floating rate types,
The form of policies and procedures provides an it is determined to have a repricing period of 1
overview of the delegation of power, authority (one) month
and responsibility for each level of position and
hedging strategy. In addition, the Bank needs to
pay attention to the gap risk, basis risk, or certain
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4. Interest Rate Shock Scenarios and Stress 6. Hedging against IRRBB (if any) and related
Scenarios Used by Banks in IRRBB Calculations Accounting Treatment
Using EVE and NII Currently the Bank does not take any hedging
Based on the regulatory provisions, the Bank measures against IRRBB.
applies 6 (six) types of interest rate shock
scenarios for the ∆EVE calculation, namely 7. Comprehensive explanation of the Main
Parallel Up, Parallel Down, Steepener, Flattener, Assumptions of Modeling and Parametric used
Short Rates Up and Short Rates Down. Whereas to calculate ∆EVE and ∆NII:
the DNII calculation uses 2 (two) shock scenarios, a. Credit Prepayment Rate (CPR)
namely Parallel Up and Parallel Down. The Bank determines the Credit Prepayment
Risk (CPR) model based on the longest
In the process of interest rate shock scenario, the historical data held by the Bank with the
Bank uses 2 (two) types of currencies, namely 2007 – 2019 data period. The determination
Rupiah and foreign currencies using the US Dollar of the CPR rate is done by comparing
approach. For the scenario of interest rate shock the credit ceiling that has an accelerated
with a Parallel type, the Bank uses a change repayment status (Prepayment) with all
in the value of the interest rate of 400 bps for credit ceiling owned by the data historically,
Rupiah and 200 bps for US Dollar. Whereas in both the repayment status is accelerated,
the short condition use the amount of changes paid off according to the maturity date,
in interest rates of 500 bps (Rupiah) and 300 and those that are still active. Furthermore,
bps (US Dollar) and for the long condition use the CPR rate value obtained is used as
the change in interest rates of 350 bps (Rupiah) an initial assumption of potential Credit
and 150 bps (US Dollar) respectively. The entire whose repayment will be accelerated in the
amount follows the rules of the regulator. calculation of IRRBB cash flow projections.
b. Term Deposit Redemption Ratio (TDRR)
5. Modeling Assumptions that Significantly The Bank determines the Term Deposit
Impact IRRBB Calculations, which are different Redemption Ratio (TDRR) model based
from the IRRBB Calculation with a Standard on the longest historical data held by the
Approach Bank with the 2007 – 2019 data period. The
All modeling assumptions made by the Bank in determination of the TDRR rate is carried
the calculation of IRRBB are in accordance with out by comparing the outstanding deposits
the standard and reference approaches set by that have an early redemption status with
the Regulator. So for now the Bank does not all outstanding deposits that are owned in
have specific modeling assumptions that have a historical data, whether the status of the
different approach from the standard approach. disbursement is accelerated, the status of
the disbursement is in accordance with
the due date, and the status is still active.
Furthermore, the value of the TDRR rate
is obtained, which is used as an initial
assumption of the potential for deposits
whose withdrawal will be accelerated in the
calculation of IRRBB cashflow projections.
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Management
Analysis and
Discussion
c. Non-Maturity Deposit (NMD) d. Aggregation Method between Currencies
The Bank divides NMD into 3 (three) and Significant Interest Rate Correlations
based on rules, namely Transactional, Non- between Currencies
Transactional, and Corporate (Wholesale). The Bank needs to aggregate the ∆EVE
Where the approach uses the assumption calculation between each currency in order to
of stable and unstable deposits from the obtain a consolidated value of all currencies
Liquidity Coverage ratio (LCR) calculation that describe the Bank’s condition in general.
model to determine Transactional and Non- The bank takes an aggregation value of 50%
Transactional nominal. The Transactional which will be used to weight the value of
Category is assumed to be a stable deposit ∆EVE calculation in foreign currency. Where
while the Non-Transactional Category is the rules used are if the value of ∆EVE in the
assumed to be an unstable savings on LCR. calculation of foreign exchange experiences
For Corporate deposits (Wholesale) only a profit, then only 50% of the value of the
differ by the customer field of business. EVE is taken to add up to the value of ∆EVE
in Rupiah. However, this does not apply if the
The Bank determines the amount of core value of ∆EVE foreign currency losses.
deposit for Savings and Current Accounts
using historical data for 10 (ten) years from
2009 - 2019. Where the assumption of core 8. Other Information
deposits used is the minimum nominal value None
of Savings and Current Accounts during the
period of historical data and the minimum Qualitative Analysis
value is placed on bucket repricing that 1. Average Repricing Maturity Period applied for
fits the NMD category. Furthermore, if the NMD
nominal Savings and Current Accounts at the The bank follows the rules of the regulator by
reporting date exceeds the minimum value setting the average period of repricing maturity
(core deposit), the excess is considered as for NMD in the range of 5 years for transactional
non-core deposits that will be placed on NMD, 4.5 years for non-transactional NMD, and 4
overnight bucket repricing years for corporate NMD.
2. The longest period of repricing maturity applied
for NMD
The Bank follows the rules of the regulator by
applying the repricing maturity period for NMD
in the range of 5 years for Transactional NMD, 4.5
years for Non-Transactional NMD, and 4 years for
NMD Corporations.
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Report of Interest Rate Risk in Banking Book (IRRBB) Calculations
(in million Rupiah)
∆ EVE ∆ NII
December 31, 2024 September 30, 2024 December 31, 2023 September 30, 2023
Paralel UP (400 bps) 5,461,015 5,209,917 1,166,983 965,202
Paralel Down (400 bps) (7,447,396) (6,970,531) (1,075,648) (891,161)
Steepener 3,213,861 2,830,120
Flattener (2,119,961) (1,765,323)
Short Rate Up 1,195,172 1,309,679
Short Rate Down (1,131,254) (1,250,862)
Maximum Loss Value (Absolute) 5,461,015 5,209,917 1,166,983 965,202
Equity Tier 1 (for DEVE) or Projected 20,119,667 20,289,497 5,416,263 5,416,263
Income (for DNII)
Maximum Value divided by Equity Tier- 27,14% 25,68% 21,55% 17,82%
1 (for DEVE) or Projected Income (for
DNII)
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Management
Analysis and
Discussion
LIQUIDITY RISK
Liquidity Coverage Ratio Calculation Report Table
Individual
Quarter IV 2024 Quarter III 2024
HQLA Value after HQLA Value after
haircut, liability haircut, liability
No Component Liability outstanding and Liability outstanding and
Outstanding value Commitment Outstanding value Commitment
and Commitment/ multiplier by and Commitment/ multiplier by
Contractual Claim run-off rate or Contractual Claim run-off rate or
Values contractual claim Values contractual claim
values multiplier by values multiplier by
inflow rate. inflow rate.
1 Total data Poin used in LCR Calculation Average of 3 Average of 3
(three) position at (three) position at
the end of month the end of month
HIGH QUALITY LIQUID ASSET (HQLA)
2 Total High Quality Liquid Asset (HQLA) 41,277,004 43,721,033
CASH OUTFLOW
3 Deposits from individual customer and 35,036,288 3,115,917 35,228,257 3,134,918
funding come from SME Customer is
consisting of:
a. Deposits/Stable Funding 7,754,235 387,712 7,758,149 387,907
b. Deposits/Non Stable Funding 27,282,053 2,728,205 27,470,108 2,747,011
4 Funding come from Corporate customer 33,267,446 18,138,013 36,679,301 19,344,687
is consisting of:
a. Operational deposits 7,229,952 1,708,534 10,288,389 2,473,332
b. Non- Operational deposits and/or 26,037,494 16,429,479 26,390,912 16,871,356
other nonoperasional liabilities
c. Securities in the form of bond issued - - - -
by the bank
5 Secured Funding - -
6 Other cash outflow (additional 411,946 355,274 434,972 369,055
requirement), consits of:
a. Cash outflow on derivative 41,342 41,342 16,271 16,271
transactions
b. Cash outflow on liquidity increment - - - -
c. Cash outflow on funding losses - - - -
d. Cash outflow on commitment - - - -
withdrawal of credit facilities and
liquidity facilities
e. Cash outflow on other contractual - - - -
liability related to fund distribution
f. Cash outflow on other funding 58,425 1,753 67,956 2,039
contingency liabilities
g. Cash outflow on other contractual 312,179 312,179 350,745 350,745
7 TOTAL CASH OUTFLOW 21,609,204 22,848,660
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Individual
Quarter IV 2024 Quarter III 2024
HQLA Value after HQLA Value after
haircut, liability haircut, liability
No Component Liability outstanding and Liability outstanding and
Outstanding value Commitment Outstanding value Commitment
and Commitment/ multiplier by and Commitment/ multiplier by
Contractual Claim run-off rate or Contractual Claim run-off rate or
Values contractual claim Values contractual claim
values multiplier by values multiplier by
inflow rate. inflow rate.
CASH INFLOW
8 Secured lending 475,608 - 34,838 -
9 Claims from Counterparty 3,699,178 2,215,413 2,557,084 1,316,838
10 Other cash inflow 357,020 191,976 409,621 218,025
11 TOTAL CASH INFLOW 2,407,389 1,534,863
TOTAL ADJUSTED TOTAL ADJUSTED
VALUE1 VALUE1
12 TOTAL HQLA 41,277,004 43,721,033
13 TOTAL NET CASH OUTFLOWS 19,201,815 21,313,797
14 LCR (%) 214.96% 205.13%
Notes:
1
Adjusted values are calculated after the imposition of haircuts, run-off rates, and inflow rates as well as maximum limits on HQLA components, e.g.
maximum limits on HQLA Level 2B and HQLA Level 2 as well as maximum limits on cash inflows that can be taken into account in the LCR.
Qualitative Analysis
• Liquidity Coverage Ratio for the position of Quarter IV 2024 is 214.96% above the provisions required
by the Regulator, which is 100% (POJK Number 42/POJK.03/2015 regarding the Obligation to Fulfill the
Liquidity Coverage Ratio for Commercial Banks).
• The Liquidity Coverage Ratio for the fourth quarter of 2024 was 214.96%, a increase of 9.83% when
compared to the third quarter of 2024 at 205.13%. The decrease in this ratio is caused by:
a. Decrease in High Quality Liquid Assets (HQLA) of IDR2.44 trillion.
b. Decrease in Cash Outflow of IDR1.24 trillion.
c. Increase in cash inflow of IDR872.53 billion.
• The composition of Bank Mega’s average HQLA during Quarter IV 2024 is dominated by Government
securities at 80% (after weighting).
• The average concentration of funding sources in the fourth quarter of 2024 comes from retail customers
by 15% and corporate customers by 85% (after weighting).
• Derivative exposure in the fourth quarter of 2024 is a net long of IDR14.41 billion.
• Bank Mega has a liquidity risk management strategy which includes monitoring liquidity risk limits (appetite
limit & tolerance limit), calculating cash flow projections, Behavioral Maturity Profile, calculating Liquid
Assets to Non-Core Deposits, Liquidity Coverage Ratio (LCR), Net Stable Funding Ratio (NSFR), liquidity
stress testing and liquidity management stipulated in ALCO committee meetings and carried out by related
work units, both Funding, Lending and Treasury.
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Management
Analysis and
Discussion
Net Stable Funding Ratio Compliance Report
Position September 30, 2024
Carrying Value Under Maturity Date
No Component
Total
≥6 Months -
No Term <6 Months ≥1 Year Weighted
<1 Year
Value
Component ASF
1 Capital: 20,345,782 - - 460,358 20,806,140
2 Capital under CAR of POJK 20,345,782 - - 460,358 20,806,140
3 Other capital Instrument - - - - -
4 Deposits from individual customer and funding from 17,711,855 29,583,291 445,408 211,742 43,618,389
SME customer:
5 Deposits and Stable Funding 5,160,682 3,565,863 76,446 26,963 8,389,805
6 Non Stavle Deposits 12,551,172 26,017,428 368,962 184,779 35,228,585
7 Funding from corporate customer: 8,739,897 48,773,417 200,787 - 14,709,702
8 Operational Deposits 7,518,490 - - - 3,759,245
9 Other funding from corporate customer 1,221,407 48,773,417 200,787 - 10,950,457
10 Liabilities with pair of interdependent assets - - - - -
11 Other Liabilities and equity: 1,297,088 25,355 - - 208,194
12 Derivative liabilities NSFR 25,355 - -
13 Other equity and liabilities which is not in those 1,297,088 - - - 208,194
category
14 Total ASF 79,342,425,92
Component RSF
15 Total HQLA in NSFR Calculation 8,365,260 19,726,559 782,134 16,517,979 1,909,169
16 Deposits with other financial institutions for operational 607,847 - - - 303,924
purposes
17 Performing and Special mention loans and Securities - 25,737,527 16,492,456 38,472,459 49,478,701
18 To financial institutions which secured with HQLA - - - - -
Level 1
19 To financial institutions which not secured with HQLA - 996,530 496,483 161,764 559,485
Level 1 and loan to financial institution with unsecured
20 To non- f inancial company, individual customer and - 24,670,526 15,914,006 37,687,124 48,312,962
SME customer, Indonesia Government, governments
of other countries, Bank Indonesia, central banks
of other countries and public sector entities, which
include:
21 Met qualification to get risk weight of 35% or less, - - - - -
according to SE OJK RWA for Credit Risk
22 Residential Mortgage loan which unsecured, among - 70,471 81,967 424,215 436,801
others:
23 Met qualification to get risk weight of 35% or less, - - - - -
according to SE OJK RWA for Credit Risk
24 Securities which unsecured, not default, and not - - - 199,356 169,453
include in HQLA, including shares whi
25 Assets with pair of interdependent Liabilities - - - - -
26 Other Assets: 4,423,389 117,265 95,214 6,565,076 10,131,359
27 Traded physical commodities, including gold - -
28 Cash, securities and other assets recorded as initial - -
margin for derivative contract and cash or other
assets which submitted as default fund on central
counterparty (CCP)
29 Derivative assets NSFR 54,287 54,287
30 Derivative liabilities NSFR before deducted with - -
variation margin
31 All other assets which not include in those category 4,423,389 117,265 95,214 6,565,076 10,077,071
32 Administrative Accounts 36,122,279 222,224
33 Total RSF 62,045,377
34 Net Stable Funding Ratio (%) 127.88%
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Position December 31, 2024
Carrying Value Under Maturity Date
Total
≥6 Months -
No Term <6 Months ≥1 Year Weighted
<1 Year
Value
20,282,847 - - 546,925 20,829,772
20,282,847 - - 546,925 20,829,772
- - - - -
16,565,003 31,159,154 515,743 213,610 44,058,848
5,166,541 3,342,188 77,833 29,665 8,186,899
11,398,462 27,816,966 437,909 183,945 35,871,948
9,826,024 50,180,378 858,158 2,200,000 18,083,198
7,469,813 - - - 3,734,907
2,356,211 50,180,378 858,158 2,200,000 14,348,291
- - - - -
1,126,751 37,349 34,976 - -
37,349 34,976 -
1,126,751 - - - -
82,971,818
8,398,250 14,094,072 788,321 25,177,677 2,160,032
955,392 - - - 477,696
- 21,173,450 11,200,771 42,709,631 53,178,039
- 1,389,981 - - 138,998
- 367,766 216,066 288,228 451,426
- 19,339,252 10,930,788 41,818,337 52,009,826
- - - - -
- 76,450 53,918 404,234 408,783
- - - - -
- - - 198,832 169,007
- - - - -
3,706,614 138,150 11,226 6,623,218 10,238,323
- -
- -
- -
- -
3,706,614 138,150 11,226 6,623,218 10,238,323
35,301,586 224,923
66,279,014
125.19%
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Management
Analysis and
Discussion
Qualitative Analysis Funding) of IDR3.63 trillion due to an increase
• Bank Mega’s NSFR (Net Stable Funding Ratio) in corporate customer funding of IDR3.34 trillion
position in December 2024 is 125.19% above (after weighting); an increase in deposits from
the provisions set required by the Regulator, individual customers, micro business customers,
namely 100% (POJK Number 50/POJK.03/2017 and small businesses of IDR440.46 billion (after
concerning the Obligation to Fulfill Funding weighting); and an increase in capital of IDR23.63
Ratios Net Stable (Net Stable Funding Ratio) for billion (after weighting). However, there was
Commercial Banks. also a decrease in other liabilities and equity of
• NSFR (Net Stable Funding Ratio) of Bank Mega IDR208.19 billion (after weighting).
in the December 2024 position amounted • The composition of ASF as of December
to 125.19%, decreased by 2.69% compared 2024 is dominated by deposits originating
to the September 2024 position of 127.88%. from individual customers, customers, micro-
This was due to an increase in RSF (Required businesses, and small businesses amounting to
Stable Funding) of IDR4.23 trillion from an 53.10%; capital of 25.10%; and savings originating
increase in loans and securities in current and from funding corporate customers amounting to
special mention categories of IDR3.70 trillion 21.79%. Meanwhile, the composition of the RSF
(after weighting), an increase in Total HQLA of position in December 2024 mainly comes from
IDR250.86 billion (after weighting), an increase loans and securities in the current and special
in Deposits for operational purposes of IDR173.77 mention categories, amounting to 80.23%.
billion (after weighting), and an increase in other • There are liabilities that are dependent on certain
Assets of IDR106.97 billion. On the other hand, assets amounting to IDR12.59 trillion in the form
there was an increase in ASF (Available Stable of Repo transactions.
Encumbrance
(in million Rupiah)
Assets held or agreed with the
Encumbered central bank but not yet used to Unencumbered Total
generate liquidity
Cash - - 873,509 873,509
Placement with BI
GWM Primer - 5,793,621 - 5,793,621
GWM RIM - 1,173,758 - 1,173,758
GWM PLM - 3,666,849 - 3,666,849
FASBI - - - -
Government Securities 206,630 - 35,878,622 36,085,252
Corporate Securities - - 204,046 204,046
Reverse Repo - - 1,389,981 1,389,981
Repo 13,627,572 - - 13,627,572
Qualitative Analysis
a. Encumbered assets are assets that are owned by the Bank but are limited to legal and contractual liquidity
needs. Asset Restricted also does not include assets held in custody or agreed with Bank Indonesia,
which has not yet been used to generate liquidity. Currently, the Bank has tied assets consisting of Repo
amounting to IDR13.63 trillion (average maturity period at under 1 month) and Government Securities with
blocked status amounting to IDR206.63 billion.
b. The Bank has assets that are stored or pledged with Bank Indonesia in the form of a Primary GWM of
IDR5.79 trillion, RIM’s GWM is IDR1.17 trillion, and PLM’s GWM is IDR3.67 trillion. Stored assets at Bank
Indonesia have not yet been used to generate liquidity but can still be calculated as HQLA as regulated in
POJK Liquidity Coverage Ratio (LCR).
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c. Unrestricted Assets are assets that comply with monitoring and reporting Liquidity Risk
requirements as HQLA as regulated in POJK independently. The Board of Directors
Liquidity Coverage Ratio (LCR). At the moment, and Commissioners are responsible for
Banks have unrestricted assets in the form of ensuring that the implementation of
Cash, Letters, Government Securities, Corporate Liquidity Risk management is in accordance
with the strategic objectives, scale,
LIQA - Liquidity Risk Management business characteristics and profile of the
Bank’s Liquidity Risk, including ensuring
Qualitative Disclosure the integration of risk management
1. Liquidity risk governance, including: risk implementation for Liquidity Risk with other
tolerance; liquidity risk management structure risks that may impact the Bank’s liquidity
and responsibilities; internal liquidity reporting; position.
and communication of liquidity risk strategies,
policies and practices across business lines and c. Internal Liquidity Reporting and Strategy
with the Board of Directors. Communication
a. Risk Tolerance The Bank has an adequate and reliable
The Bank sets risk tolerance & risk appetite Risk Management Information System for
for Liquidity Risk that is consistent and reporting purposes related to Liquidity
relevant to the business and complexity Risk. In general, the Bank has submitted
of the Bank’s business activities. These and reported information related to risk
limits include, among others, the Liquidity management for Liquidity Risk which
Coverage Ratio (LCR) limit, the Net consists of: liquidity ratios, cash flow and
Stable Funding Ratio (NSFR) limit, the maturity profiles, Liquidity stress testing,
Macroprudential Intermediation Ratio (RIM) Liquidity Risk Profile, and other information
limit, the cash flow mismatch limit both in related to the Bank’s Liquidity Position and
the short and long term including cash flows Bank compliance against Liquidity Risk
originating from administrative accounts, policies and procedures. All information
concentration limits on assets and liabilities, is submitted to the related Business Units
and other liquidity ratios. Tolerance limits are as well as the Board of Directors and
set so that the Bank can manage liquidity Commissioners through the Bank’s internal
under normal and crisis conditions. The information system channel and monthly Risk
determination of the limit for risk appetite Management Committee (KMR) meetings.
and risk tolerance is proposed by the Risk The Risk Management Work Unit (SKMR) will
Management Unit (SKMR) and approved by then coordinate periodically with the related
the Board of Directors and Commissioners Business Units that manage Liquidity Risk if
through the Risk Management Committee there is an exceedance of policies or limits
(KMR). If a limit is exceeded, the Risk for Liquidity Risk and compile an action plan.
Management Unit (SKMR) will coordinate
with the relevant Business Units to prepare d. Liquidity Risk Policies and Practices in
an action plan. All Business Lines and with the Board of
Directors
b. Liquidity Risk Management Structure and In practice, Business Units that are exposed
Responsibilities to Liquidity Risk will submit information
The Bank determines the organizational regarding the condition of macroeconomic
structure, tools and completeness of the indicators and business projections through
units/functions related to the implementation the Asset and Liability Committee (ALCO)
of risk management for Liquidity Risk in meeting and may submit limits and risk
accordance with the characteristics and tolerance levels related to Liquidity Risk
complexity of the Bank’s business activities. to the Risk Management Unit (SKMR). to
The person in charge of Liquidity Risk be reviewed and submitted to the Risk
management is the Business Unit whose Management Committee for approval.
activities are directly exposed to Liquidity Related Business Units also prepare action
Risk. The Business Unit is further assisted plans, develop a strong risk culture, and
by the Risk Management Unit (SKMR) by implement risk management policies and
providing objective input and analysis procedures for Liquidity Risk that have
in the process of identifying, measuring, been established by the Board of Directors.
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Management
Analysis and
Discussion
Furthermore, the Board of Directors will 6. Customized measuring instruments or metrics
monitor and ensure that the implementation that assess a bank’s balance sheet structure
of risk management for Liquidity Risk is or projected cash flows and future liquidity
in accordance with the objectives and position, taking into account the risk of off-
characteristics of the Bank, assisted by the balance sheet transactions specific to that
Risk Management Unit. bank.
The measurement used by the Bank in projecting
2. The funding strategy, including the policy of cash flows is by looking at the main business
diversification sources and funding tenors, and activities of the bank based on the business
whether the funding strategy is centralized or information approach, remaining maturity
decentralized. (contractual) and behavioral on & off balance
In general, the Bank will formulate a funding sheet. In addition, the bank also carries out a
strategy as part of efforts to control Liquidity Funding/Use Plan (RPP) in managing short-term
Risk. This strategy includes a strategy to liquidity.
diversify sources and term of funding related
to the characteristics and business plans of the
Bank. This is stated in the risk limit for Liquidity OPERATIONAL RISK
Risk related to the concentration of funding such
as the concentration of Time Deposits to Total Operational Risk Disclosure
TPF, special rate DPK concentration to Total TPF,
Corporate TPF concentration to Total TPF, as Bank Individually (in million Rupiah)
well as Interbank Liability concentrations. Approach Used Total
Standardized Approach
3. Liquidity risk mitigation techniques
The Bank mitigates liquidity risk by monitoring • Economic Indicator Components (KIB) 667,634.41
the liquidity risk limits set by the Bank’s • Internal Loss Multiplier (FPKI) 1.00000000
management. If the limit is breached, the Risk • Minimum Capital for Operational Risk 667,634.41
Management Unit coordinates with the Related (MMRO)
Business Unit to carry out an action plan. • RWA for Operational Risk 8,345,430.13
4. A description of how the stress-test is used
Liquidity Stress Testing is used to determine
the ability of the Bank to meet liquidity needs Risk Management Implementation Report
in a crisis by using a specific stress test scenario
(Bank specific scenario) and market stress Qualitative Analysis
(general market stress scenario 1. The Bank implements management policies and
risks in accordance with the Services Authority
5. Outline of urgent funding plan for the bank Regulations Finance Number 18/POJK.03/2016
To control liquidity in a crisis situation, a and OJK Circular Letter Number 34/
Liquidity Crisis Center Management (LCCM) SEOJK/032016 regarding the Implementation
organization was formed which has the task and of Risk Management for Commercial Banks also
responsibility to carry out continuous monitoring refer to regulations internally regarding risk
of bank liquidity conditions. If the bank’s liquidity management policies. Several internal policies
condition falls within the high risk criteria, the related to management operational risks,
Bank will activate the Emergency Funding including:
Plan. a. Management Framework Operational Risk;
b. Risk Management Policy;
c. Operational Risk Management Policy
d. Committee Risk management;
e. RWA Calculation Guidelines Operational
Risk;
f. Profile Preparation Guidelines Risk;
g. Capital Adequacy Obligation Policy Minimum
(KPMM) according to Risk Profile;
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h. Guidelines for Preparing Branch Risk Profiles; risk management, and ensuring management
i. Risk Policy Mega Bank Limits; policies. Operational risk runs at all levels of the
j. Product Committee Policy and New Product organization. In its implementation, the Work Unit
or Activity Issuance Process; Operational Risk Management coordinates with
k. Risk Control Self Assessment (RCSA) several Work Units in the Control Forum Internal,
provisions; such as the Internal Audit Work Unit, Work Unit
l. Appointment of Directorate of Operational Process Management & Internal Control, Work
Risk Management (DORM); Unit Compliance, and other related Work Units
m. Business Continuity Policy Management that hold regular meetings to discuss material
(BCM); Operational Risk issues to ensure risks These can
n. Determination of Organization Members be controlled effectively from an early age.
Business Continuity Management (BCM);
o. Preparing Business Continuity Plan (BCP) To implement the Management Framework,
Document Operational Risk has been appointed by 3
p. Classification Work Unit Tiers Based on elements of insurance, which is the responsibility
Business Activities; of the manager in each Work Unit consisting of
q. Recording and Reporting of Risk Events; the Risk Owner, Operational Risk Manager, and
r. Operational Risk Online Test (OPRIST); Responsible Person. The risk Owner (RO) is the
s. Bookkeeping and Monitoring of GL- Top Leader in the Directorate, Office Work Unit
Operational Risk, GL-Operational Loss & Central, Regional, and Branch responsible for
Return/Recovery of Operational Loss; managing Operational Risk in the Work Unit he
leads. The operational Risk Manager (ORM) is
t. Provision of Split Team; an Operational Risk management function that
u. Emergency Response to Outbreaks of helps the Risk Owner implement an Operational
Dangerous and Infectious Diseases or Risk Management Framework consisting of
Infectious Diseases; and Corporate ORM/CORM (Bank level), Directorate
v. Covid-19 Control Group of PT Bank Mega, ORM/DORM (Directorate level), and ORM/UORM
Tbk. Unit (Head Office Work Unit level). Meanwhile,
the Responsible Person (RP) is there if needed
The existence of an Operational Risk Management to help UORM manage Operational Risk.
Policy is used as a guideline for Banks in managing
the Operational Risks inherent in every Bank Apart from that, to supervise risk management
activity, especially to determine responsibility, operations and oversee risk issues in each unit,
accountability, and internal coordination work work is carried out by operational risk governance
process. It is hoped that this can minimize the meetings starting at the work unit, directorate,
potential losses from malfunctioning internal and bank level. Operational risk issues discussed
processes, human error, system failure, and/ in Governance Meetings can be obtained based
or external events by anticipating the early on data recording risk events, self assessment
emergence of events/errors because they don’t results, results inspection, etc. Identified risks will
know Operational Risk is managed well. be measured and followed up to suppress risk
levels.
2. To increase the effectiveness of implementation,
the Bank Operational Risk Management has 3. The Bank developed modules in the Operational
developed an operational risk management Risk Management System (ORMS) application
organization with tasks and responsibilities that system in order to improve the existing
have been formulated clearly, starting from the tools. ORMS has three modules, namely Risk
Branch, Regional, and Office levels Center. At Control Self Assessment (RCSA), Key Risk
the Head Office level, the Bank has established Indicator (KRI) and Risk Event Database (RED).
an Operational Risk Management Work Unit RCSA is used to assist the RO in conducting
located under the coordination of the Risk Operational Risk Management process which
Management Work Unit. This Work Unit assists includes identification and measurement of
the Board of Directors in managing operational the effectiveness of Operational Risk controls
risk monitoring processes, implementing active independently which is predictive and
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Management
Analysis and
Discussion
anticipatory. Furthermore, KRI is a tool that 4. The Risk Management Work Unit (SKMR),
provides early information about symptoms and particularly The Operational Risk Management
risks, and its trends show an increase. Meanwhile, Work Unit, has published or compiled several
RED is a tool that serves as a database of risk reports on conditions of risks related to the Bank
events used for the Bank’s learning data. management ranks. These reports are made
This development will be carried out on the public to support the performance of related
Operational Risk Web Links (OWL) application, units through the provision of informative and
where OWL currently has an Operational Risk dual-controlled data in risk control, including:
Online Test (OPRIST) module to conduct online a. Risk Reports Limit;
tests for branch, regional, and some head office b. Minimum Capital Requirement (KPMM));
employees. The objective is to measure mastery c. Bank Health Level Assessment;
and understanding of Policies & Procedures and d. Operational Risk Online Test (OPRIST);
Product Knowledge. e. Branch Risk Profile Report;
f. Regional Risk Profile Report;
The Bank builds a risk event database, including g. Risk Control Self Assessment Report (RCSA);
loss data due to Operational Risk, through the h. Operational Risk Governance Meeting
Risk Event Database (RED) module in the ORMS Report (ORGM);
application. This is part of the Bank’s activities i. Business Continuity Plan Report (BCP);
in managing Loss Data that will be used in the j. Risk Assessment Result Report;
calculation of Operational Risk Capital and k. Operational Risk Buletin & Risk Campaign;
Operational Risk RWA. The events recorded l. Monitoring Reports & Risk Loss GL Reports
include Loss Event and/or Near Miss Event. Operational; and
The events may originate from transactional or m. Weighted Asset Calculation According
non-transactional activities. Near Miss is a risk to Operational Risk Using Approach
event that almost causes financial loss or that Basic Indicators in previous periods and
has caused financial loss but the loss has been Calculation of Weighted Assets According
fully recovered, with a note that at the time of to Operational Risk by Using Standard
recording in the ORMS-RED system the risk event Indicators in the period 2023 by SEOJK No
has been resolved either on the same day as the 6/SEOJK.03/2022/2022.
event or not, while Loss Event is a risk event that
has a financial impact or loss of Bank funds. The Bank Health Level Assessment has several
risks, including operational assessment
Operational risk events shall be analyzed for parameters on inherent risks, such as business
chronology, cause and impact to obtain complete characteristics and complexity, source human
and comprehensive information. All risk events resources, information technology and
that have an actual financial impact must be infrastructure support, fraud, and external events.
recorded in the RED module regardless of the This parameter is relevant by OJK Circular Letter,
value of the loss. For Risk Events that have been Bank Health Level Assessment.
recorded, the Operational Risk Management Unit
monitors the loss of the Loss Event regarding the 5. The Bank continues to perfect the
update of each loss recovery up to the final as implementation of operational risk management
well as the booking of the final loss in the Bank’s by improving employee awareness of risks as
books. The Operational Risk Management Unit well as improving policies and procedures for
will reconcile the Loss recorded in the Risk Event bank operations. These various efforts aim to
Record with that recorded in the Bank’s Loss mitigate inherent risks and continuously improve
GL. systems control, especially regarding operational
risks. Banks continually increase risk awareness
among all their employees through multiple
media, including e-campaigns, newsletters, and
direct outreach.
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In the context of implementing Risk Management the Bank contained in Cash Save (money in the
by taking into account the level of risk to be taken, treasury main), Cash In Counter (money in the
risk tolerance, and the Bank’s overall strategy Teller drawer, and Branch Operations Officer Box
and still taking into account the Bank’s capital in the counter area Teller) and Cash In Transit
capacity to be able to absorb risk exposure or (transit money).
losses incurred, past loss experience, human
resource capabilities and compliance with As a form of active supervision by the Board
applicable internal and external regulations, the of Directors on implementing Management
Bank needs to set risk limits. In establishing the Implementation Quality Operational Risk, the
Risk Limit Policy, the Bank must adjust to the level Bank has implemented an Operational Risk
of risk to be taken (Risk Appetite) and adequate Governance Meeting at the Bank level, the
risk tolerance (Risk Tolerance) in accordance primary purpose of which is to identify and
with the Bank’s overall strategic objectives and manage critical risks at the Bank level.
business strategy and must be obeyed by all
lines of organization, therefore the Bank’s Risk
Limit Policy is issued. GENERAL DISCLOSURE OF BANK RISK
MANAGEMENT
Banks must implement a risk culture (Risk
Culture), including consistently implementing the Organization
process identification, measurement, monitoring, The implementation of risk management is regulated
control, and reporting of possible losses that the by the Financial Services Authority Regulation (POJK)
Bank can experience, preventing risk events (Risk No.18/POJK.03/2016 regarding the Implementation
Events), and minimizing Bank losses (Risk loss). of Risk Management for Commercial Banks.
Then, the identification process, measurement,
monitoring, control, and reporting of each type Risk management at PT Bank Mega, Tbk is under
and group of risks must be carried out separately, the coordination of Vice President Director
sustainable, and integrated Directorate for Support, which oversees 12 Work
Units, namely Operational Risk Management, Credit
Management Culture Risk is internalized at Risk Management, Market, Liquidity & Integrated
all levels of the organization to encourage Risk Management, IT & Cyber Risk Management,
consistency and effectiveness of Implementation National Credit Review & Restructure, National Credit
Bank Risk Management. It is the shared Appraisal, Special Asset Management, Collection
responsibility of all employees in every line of the Strategy & Support, Jakarta CCPL Collection &
organization. Remedial, Out Region CCPL Collection & Remedial,
CCPL Recovery, and Corporate Legal.
The Bank strengthens internal control through
forums internal control by holding regular Work Units such as Credit Risk Management,
meetings to discuss material Operational Risk Operational Risk Management, Market, Liquidity
issues to control these risks early. & Integrated Risk Management, IT & Cyber Risk
Management, National Credit Appraisal, National
A Product Committee has been formed for Credit Review & Restructure, along with Compliance
optimized function, namely identifying and & Good Corporate Governance, Crime & Fraud
mitigating the risks inherent in the product and Investigation, Anti Money Laundering, Corporate
new activities and evaluating the performance Legal, Customer Experience & Customer Care,
of products launched. The Bank has developed Process Management & Internal Control, and
management guidelines for risks for specific other related units are responsible for identifying,
products to facilitate mitigation steps for product assessing, and monitoring all major risks of the Bank
risks by related work units. in accordance with the established risk management
policies and procedures. The risk control function is
All cash and Bank Notes managed by the Bank entrusted to the Internal Audit (IADT) and Process
must be insured; the type of cash insurance at Management & Internal Control (PMIC) work units.
Within the Bank-wide scope, PT Bank Mega, Tbk
has a Risk Management Committee (KMR) that
assists the Board of Commissioners and Directors
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Management
Analysis and
Discussion
in actively overseeing risk management. The Risk Indicators
Board of Commissioners structure includes the In its implementation, the Bank has divided the
Risk Monitoring Committee, Remuneration and inherent risks in its activities into 9 (nine) types of risks
Nomination Committee, and Audit Committee, according to the Financial Services Authority (OJK)
while within the Board of Directors itself, there is an regulations, namely 8 (eight) main Bank risks based on
Executive Committee consisting of: Risk Management OJK Circular Letter (SEOJK) No.34/SEOJK.03/2016
Committee (KMR), Credit Policy Committee, Product dated September 1, 2016, and 1 (one) additional risk
Committee, Information Technology Committee, beyond the 8 (eight) main Bank risks related to the
Human Resources Committee, Asset & Liability Implementation of Integrated Risk Management
Committee (ALCO), and Crisis Management according to SEOJK No.14/SEOJK.03/2015. Each risk
Committee (KMK). is assessed from 2 (two) aspects: Inherent Risk and
Quality of Risk Management Implementation.
Within the group-wide scope, PT Bank Mega, Tbk is
the Main Entity in the Implementation of Integrated The assessment parameters for Inherent Risk
Risk Management in the Mega Corpora Financial according to SEOJK No.14/SEOJK.03/2017 dated
Conglomerate, and the Market, Liquidity & Integrated March 17, 2017, regarding the Assessment of the Risk-
Risk Management unit serves as the Integrated Risk Based Bank Rating as follows:
Management Work Unit (SKMRT). Additionally, there
is also an Integrated Risk Management Committee
(KMRT) conducted quarterly.
Types of Risk Risk Indicators
Credit 1. Composition of Asset Portfolios and Level of Concentration
2. Quality of Fund Provision and Adequacy of Reserve
3. Strategy for Fund Provision and Sources of Fund Provision
4. External Factor
Market 1. Portfolio Volume and Composition
2. Unrealized (Potential) Loss of Interest Rate Risk in Banking Book (BRBB)
3. Business Strategy and Policies
Liquidity 1. Composition of Assets, Liabilities and Off-Balance Sheet Transactions
2. Concentration of Assets and Liabilities
3. Susceptibility to Funding Needs
4. Access to Sources of Funds
Operational 1. Business Characteristics and Complexity
2. Human Resources
3. Information Technology and Supporting Infrastructure
4. Fraud
5. External Events
Compliance 1. Types and Significance of Violations Committed
2. Frequency of Violations Committed or Track Record of Bank’s Incompliance
3. Violations Against Regulations or Business Standards generally applicable to Certain Financial Transactions
Strategic 1. Compatibility of Strategies to Condition of Business Environment
2. High Risk Strategies and Low Risk Strategies
3. Position of Bank’s Business
4. Achievement of Bank’s Business Plan (BBP)
Legal 1. Litigation Factor
2. Engagement Weakness Factor
3. Factor of Absence of/Changes in Legislations
Reputation 1. Influence of Negative Reputation of Bank’s Owners and Related Companies
2. Violations of Business Ethics
3. Complexity of Bank’s Products and Business Cooperation
4. Frequency, Materiality, and Exposure of Negative News on Bank
5. Frequency and Materiality of Customers’ Complaints
Transaction* 1. Composition of Intra-Group Transaction on Financial Conglomeration
2. Documentation and Fairness of Transaction
3. Other Information
* Evaluation parameters for Intra-Group Transaction Inherent Risk according to SEOJK No.14/SEOJK.03/2015 concerning the Implementation of Integrated
Risk Management
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Risk Profile
Based on the conditions and measures taken in risk management in 2024, the assessment of the Risk Profile of
PT Bank Mega, Tbk as of June 2024 and December 2024, adjusted according to the results of the KMR meeting,
is as follows:
June 2024 Period* December 2024 Period
Risk Profile Inherent Risk Risk Management Risk Level Inherent Risk Risk Management Risk Level
Rating Quality Rating Rating Rating Quality Rating Rating
Credit Risk Moderate to High Fair 3 Low to Moderate Satisfactory 2
Market Risk Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Liquidity Risk Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Operational Risk Moderate Fair 3 Low Satisfactory 2
Strategic Risk Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Legal Risk Low to Moderate Satisfactory 2 Low Satisfactory 2
Compliance Risk Moderate Fair 3 Low to Moderate Satisfactory 2
Reputational Risk Moderate Satisfactory 2 Low Satisfactory 2
Composite Rating 2 2
* adjustment based on OJK’s prudential meeting
Risk Management Implementation Process prepared by the Board of Directors. Periodically,
The implementation of Risk Management is obligatory the Board of Commissioners evaluates the
for every Bank, as regulated by POJK No.18/ implementation of these policies through
POJK.03/2016 dated March 16, 2016, concerning the Director and Commissioner Meeting forums and
Implementation of Risk Management for Commercial in Risk Monitoring Committee (KPR) meetings.
Banks, and SEOJK No.34/SEOJK.03/2016 dated Additionally, the Board of Commissioners
September 1, 2016, regarding the Implementation reviews and grants approval for requests from
of Risk Management for Commercial Banks. Based the Directors related to transactions and policies.
on these provisions and the internal needs of the
Bank, PT Bank Mega, Tbk has implemented risk Active supervision by the Board of Directors
management in alignment with its activities. includes formulating, approving, implementing,
and evaluating risk management policies,
The achievement of Bank Mega’s strategic goals procedures, and risk limits. These activities
and business objectives must be balanced with take place during Risk Management Committee
the implementation of risk management according (KMR) meetings, Asset & Liabilities Committee
to best practices in the national Banking industry (ALCO) meetings, and Credit Policy Committee
(risk-return management). To facilitate this, the meetings. The Board of Directors also establishes
Bank establishes Risk Appetite and Risk Tolerance and determines the approval mechanism for
parameters that are periodically reviewed. The transactions that exceed limits/authorities or
comprehension of Risk Level and its measurement, deviations and grants approval accordingly.
based on the combination of Inherent Risk and
the Quality of Risk Management Implementation b. Adequacy of Policies and Limit Establishment
(KPMR), refers to SEOJK No.14/SEOJK.03/2017. To support the implementation of risk
management, Bank Mega has established several
The four pillars of risk management implementation policies related to Risk Management and Risk
have been a reference in the implementation Limit Determination. In its implementation, these
of risk management across all Bank units. The policies have been documented in written form
implementation of the four pillars of risk management through Internal Decree (SK) or Circular Letters
at PT Bank Mega, Tbk is as follows: (SE) and are periodically reviewed with approval
up to the Board of Directors level through
a. Active Supervision by the Board of committee meetings or by circulation to the
Commissioners and Directors Board of Directors according to their authority
Active supervision by the Board of Commissioners levels.
is carried out through the approval and
evaluation of risk management policies
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Management
Analysis and
Discussion
c. Adequacy of the Processes of Risk Identification, • Measuring potential risks
Measurement, Oversight, and Control, and Risk • Measuring actual losses
Management Information System
The Risk Management process at PT Bank Mega, III. Risk Monitoring
Tbk includes the identification, measurement, Monitoring risk events to detect and prevent
monitoring, and control of risks across eight losses
types, supported by the Risk Management
Information System, as follows: IV. Risk Control
Effectively implement risk control
I. Governance & Policies
Establishing governance policies for risk V. Risk Disclosure
management includes determining risk Submitting risk reports, including Risk
appetite and risk tolerance. Management Reports to the Board of
Directors and Risk Management Information
II. Risk Identification & Measurement Reports to the public.
Preventing the Bank from unexpected losses
through risk measurement, including: d. Internal Control System
• Identifying risks in existing and new The internal control system at PT Bank Mega,
Banking processes and activities Tbk has been developed and implemented using
the Three Lines of Defense model, consisting of:
01 02 03
Risk Taking Unit Risk Control Unit Risk Assurance Unit
1st Line of Defense 2nd Line of Defense 3rd Line of Defense
Risk Owner, responsible for the risks Risk Control, responsible for Risk Assurance, responsible for
taken, execution, and outcomes (day- developing the Bank's risk independently assessing the
to-day risk management & control) framework, policies, principles, and effectiveness of risk management
• Responsible for managing and methodologies and internal control implementation
controlling inherent risks in day- • Prepares proposals for risk • Conducts independent and
to-day business or function management strategies and periodic internal audits of risk
activities. policies, including risk appetite & management and internal control
• Identifies, measures, mitigates, risk limits. implementation.
monitors, and reports inherent • Develops frameworks, policies, • Develops recommendations/
risks in business/function activities principles, tools, methodologies, corrective actions and monitors
according to the risk strategy/ and risk management standards. their implementation.
policies/parameters set by the • Recommends to the 1st line of
2nd line of defense. defense in implementing risk
policies within regulator authority.
• Escalates significant issues to
Senior Management/ Directors/
Risk Management Committee.
In order to enhance the implementation of Risk Management, PT Bank Mega, Tbk continuously develops tools,
evaluates, and addresses any inadequacies in processes as well as in the development of human resources,
considering it a key aspect of the implementation. This is crucial given that risk factors exhibit dynamic
characteristics in line with the evolving practices within the Banking business.
The Risk Assurance function is carried out not only by the Internal Audit Unit (IADT), which conducts regular
supervision/audit, but also by the Process Management & Internal Control Unit (specifically, the Branch
Operations Control sub-unit, Head Office & Operation Control, and Credit Control) for ex-post supervision
through onsite and offsite checks. Review and monitoring of credit disbursement are conducted by the National
Credit Review & Restructure Unit (NCRR).
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Based on the inspection results, it can be concluded In addition, specific awareness campaigns,
that improvements are still needed in operational especially on Operational Risk issues, are
activities. The action plan for improvement is as conducted through bulletin publications titled
follows: “Internal Provisions Governance Volume XVI”
• Monitoring of Pre-signed Documents and the and risk campaigns containing Operational Risk
implementation of the APU-PPT Program at events. The operational risk campaigns carried
Branch Offices (OJK Finding Potential) out in 2024:
• Sharing Knowledge on the Risk Event Data • January 2024, Risk Campaign on “Ready to
Base Profile based on the 4 (four) Causes of Face Earthquakes”
Operational Risks and monitoring dormant • February 2023, Risk Campaign on
accounts “Operational Risk Anticipation Due to Mass
• Sharing Knowledge on Business Continuity Plan Protests in the 2024 General Election”
(BCP) • February 2024 Risk Campaign on “Internal
• Coordinating with the Internal Control Team, Policy Understanding for Operational Risk
Process Owner, Product Owner, and IT Team Mitigation”
(Transformation) to address inadequacies • July 2024, Risk Campaign on “5 Control
related to occurring issues Activities”
• Reviewing the Fixed Asset and Inventory (FAI)
Policy to enhance controls over existing policies Several training sessions have been conducted
• Enhancing policy control through periodic for employees with speakers from both internal
reviews and external parties, including:
• Imposing sanctions • Socialization & Operations Forum
• 2023 PMK No.122 Socialization in Auction
Risk Management Process Improvement Implementation Guidelines
There are five main aspects that are focused on in • Socialization of Investor Product Holding
efforts to improve risk management, as follows: Features, Refreshment Investment and
Insurance
Identification • Socialization Regarding Insurance Product
1. Risk awareness, as the key element in managing Launching “Mega Warisan”
risks, is consistently enhanced at both the • Internet Banking Corporate Socialization
operational and management levels. One method • Thematic Socialization of Integrated General
used is the inclusion of Risk Management material Bank Reporting (LBUT)
in employee training programs. Risk awareness • Socialization of the Personal Data Protection
is also promoted through internal channels such Act
as Credit and Operational Risk Bulletins that are • Socialization of SKKNI & KKNI 2024:
distributed to all Bank employees. In 2024, the Procedures for APRDI Certification Training
Bank published ‘Credible,’ containing updates • Socialization of Risk Management with
on Bank Mega’s credit developments as well as Allo Bank related “Managing Risk in Digital
materials on Climate Risk Management. Moreover, Banking: Innovate Safely or Risk it All”
‘Crediblast’ is also published by discussing
economic outlook for 2024, market update, and 2. Throughout 2024, Bank Mega strengthened
a brief explanation of internal policies. operational risk management through thematic
analyses. Key initiatives included: profiling Risk
Event Database (RED) based on four primary risk
causes; monitoring dormant accounts; ensuring
Internal Governance Compliance; and analyzing
Power of Attorney, pre-sign documents and
Letters of Indemnity. Additionally, the Bank also
monitors the growth of dormant accounts with
risk and business potential.
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Management
Analysis and
Discussion
3. Understanding policies, existing products, To identify Bank credit risks related to economic
and the authority possessed will be a priority sectors, an industry analysis of the Credit Card
addressed by the relevant work units to field- and Personal Loan Benchmark is performed,
level staff. To identify inherent risks in the comparing NPL ratio, Outstanding, and credit
development of new products and activities, card and personal loan product in Indonesia.
the Bank implements an approval mechanism
through the Product Committee. In addition The Bank has also begun to conduct identification
to analyze risks associated with developing related to climate risks that can affect the Bank’s
products and activities, a review is also credit portfolio. The emergence of climate risks,
conducted on existing products to address their such as those due to natural disasters and the
inadequacies. Furthermore, to enhance efficiency risks associated with the transition to a low-
and effectiveness in risk management in this carbon economy, may impact the financial
area, the Bank has specific product assessments performance of debtors.
for products deemed to have significant risks.
Regarding product risks, the Bank has issued 5. For Market Risk, the identification process is
regulations on measuring Bank Product Risks based on portfolio categories, product details,
in accordance with SE No.126/DIRBM-PMOC/22 and transaction types such as transactions
on the Implementation of Bank Products, related to exchange rates, interest rates, and
referring to POJK No.13/POJK.03/2021 on the various derivatives. To facilitate the identification
Implementation of Commercial Bank Products. process, Spectrum and Bloomberg systems are
used.
As the Bank’s credit portfolio undergoes
changes, the risk identification process becomes 6. The identification process for Liquidity Risk is
crucial, considering the potential risks in terms conducted on Bank products and activities that
of both potential credit quality deterioration and affect the collection and disbursement of funds
credit concentration based on financing limits in assets, liabilities, administrative accounts, and
per economic sector. The Bank has conducted other potential risks that may increase Liquidity
and will continue to conduct training programs Risk. Additionally, the Bank utilizes tools to
for all management and staff levels involved in monitor the Early Warning System (EWS) for
credit activities. One form of oversight for the External Indicators related to market/external
credit portfolio is carried out by the Process risks and liquidity risks. This tool identifies
Management & Internal Control Unit through market and liquidity indicator conditions outside
the Credit Control team, starting from the credit the Bank (external) in normal or tight conditions
disbursement to ensure compliance with the that are expected to affect the Bank’s business
Bank’s procedures and policies. conditions. This can help the Bank’s Business
Units make business decisions with a more
4. The Credit Risk Identification Process is prudent and vigilant approach.
conducted by examining the overall credit
portfolio, based on segmentation, credit quality, 7. Throughout 2024, Bank Mega intensified its
economic sectors, credit concentration on operational risk identification strategy, leveraging
individual debtors and business groups, and data-driven tools including Risk Event Database
the adequacy of credit reserves by the Credit (RED), Key Risk Indicator (KRI) contained in the
Risk Management unit. In addition to portfolio- preparation of risk profiles at Branch Offices,
wide credit monitoring, individual monitoring Sub-Branch Offices and regional offices, Risk
is also done in the form of a watchlist, serving Control Self-Assessment (RCSA), Operational
as an early warning system in preventing the Risk Online Test (OPRIST) and E-Learning.
deterioration of credit quality. Throughout 2024, the Bank conducted intensive
and optimal RCSA and RED utilizing the
Operational Risk Management System (ORMS)
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application. Additionally, the Bank conducted the 10. Periodically updating the Recovery Plan
Operational Risk Online Test (OPRIST) to assess documents and conducting stress tests on
employee understanding of policies, procedures, Recovery Plan options as an implementation of
products and related regulations, enhancing risk OJK Regulation Number 5 of 2024 concerning
awareness through Operational Risk Web Links the Determination of Supervisory Status and
(OWL) and Mega Employee Mobile (MEMo) Handling of Commercial Bank Problems.
applications.
11. The Bank is also raising awareness among all
8. In 2024, the Bank optimized the role of employees regarding Information Technology
the Internal Control Forum (Internal Audit, and Cyber Risk Management, including
Inspection Unit, Risk Management, Business Unit, Technology and Information Security Risks
Fraud Investigator and Other Support Units) to such as Cybersecurity Risks. This is achieved
collaborate in controlling Operational Risks. through various communication media, including
Internal Control Forums held throughout 2024 E-Learning Security Awareness, Email Blast
include: Cyber Risk Awareness, PC/laptop wallpapers,
• Internal Control Forum on January 23, Informasi Teknologi Risk dan Ketahanan Siber
2024, with the RPMG, TRFP, NTOP, PMIC Bulletin (INTERAKSI), online training related to
and ORMG work unit, discussing Foreign ISO 27001 and Social Engineering Socialization
Customer M-Smile Registration Procedure. Webinar attended by 1524 employees from head
• Internal Control Forum on February 22, 2024, office, branch and regional.
with the RPMG, TRFP, CPAM, DGMK, ITCR,
ITEC, ACSS, CECC and ORMG work unit, 12. Bank has conducted a comprehensive risk
discussing Social Engineering and M-Smile assessment and ensured the implementation of
Account Takeover. effective controls within a robust internal control
• Internal Control Forum on May 31, 2024, system to minimize inherent and residual risks, as
with the CRMG, ACSS and COBS work units, well as their potential impact, in the management
discussing about the Black List Internal and utilization of Information Technology
Database Detection Process. Services.
• Internal Control Forum on August 20, 2024,
with the IADT, PMIC and ORMG work units, 13. The Bank has conducted cybersecurity testing
discussing about the Zero Tolerance Policy. based on vulnerability analysis to identify
• Internal Control Forum on August 22, 2024, inadequacies in the Bank’s system, using
with the RPMG, ACSS, CPPA, DGMK, MACM, vulnerability assessment followed by penetration
NTOP, ORMG, ITCR, CGCG, AMLA and COLG testing.
work units, discussing about Further Action
on Bank of Indonesia’s Letter (No. 26/378/ 14. The Bank also conducts cybersecurity testing
DSPk/Srt/Rhs) Concerning Online Gambling. based on scenarios to validate the process of
• Internal Control Forum on September 2, addressing potential threats of cyber-attacks
2024, with the PMIC, HCRO, HCMG, TIBS, and recovering from potential cyber incidents.
SBDV, SAPG, ITSO, COAF, NTOP, COLG, This includes conducting Table-Top Exercises to
CFIN, IADT and ORMG work units, discussing assess the Bank’s readiness to respond to cyber
about the Zero Tolerance Policy. incidents and Social Engineering Exercises, such
as simulating email phishing with the spear-
9. Since 2020, the Bank has conducted Operational phishing method targeting employees according
Risk measurements at branches through to level or type of inherent risk in the working
quarterly assessments of the Branch Operational unit specifically based on their functions and
Risk Profile and monthly publications of Graphic assignment to increase employees awareness,
Information (Resume) of the Branch Operational resilience and readiness in facing the threat of
Risk Profile, and starting 2024, the Bank has cyber-attacks and measure the level of employees
conducted Operational Risk measurements at risk to phishing email attacks. This simulation is
region office through quarterly assessments of held regularly every 3 months (quarterly) starting
the Regional Office Operational Risk Profile and from November 2024. Additionally, the Bank has
monthly publications of Graphic Information carried out a comprehensive thematic review of
(Resume) of the Regional Operational Risk user access within the core banking system.
Profile.
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Management
Analysis and
Discussion
15. As part of the Bank’s efforts to manage security 4. Credit Risk measurement also includes stress
and information risks adequately and effectively, testing Bottom-Up Scenario Tests (BUST) and
the Bank has implemented and obtained ISO stress testing Credit Portfolio to assess the
27001:2013 international certification for the Bank’s capital and liquidity resilience and its
Information Security Management System impact on profitability. Moreover, the Bank has
(ISMS). ISO 27001 requires the Bank to continually begun developing methodologies for stress
establish, implement, maintain, and improve the testing climate risks in the priority sectors
information security management system within defined by OJK and conducting the Climate
its scope. Risk Stress Testing (CRST) on 50% of its credit
portfolio to assess the impact of climate risks on
Measurement the debtors’ repayment capacity and the Bank’s
1. Risk measurement is conducted by the Risk capital resilience.
Management Work Unit (SKMR) through the
assessment of the Bank’s Risk Profile quarterly 5. Market Risk measurement includes the valuation
and the Risk-Based Bank Rating (PTKB) every of financial instruments, the calculation of market
semester. Within the Mega Corpora Financial risk capital charges, stress testing, and sensitivity
Conglomerate scope, PT Bank Mega, Tbk is analysis. For valuation processes, the Bank can
appointed as the Main Entity that responsible use marked-to-market and/or marked-to-model
for submitting Integrated Risk Profile reports methods. Meanwhile, in calculating market risk
and Integrated Minimum Capital Adequacy capital charges, the Bank employs the standard
Requirement (KPMM) reports every semester. calculation method reported to regulators (BI
and OJK). Additionally, the Bank has conducted
2. Regarding KPMM regulations, the Bank has Interest Rate Risk in the Banking Book (IRRBB)
applied the Basel III reform standardized calculations for market risk measurement
approach for measuring Market Risk and the using SEOJK No. 12/SEOJK.03/2018 on Risk
Basel III standard approach for Credit Risk. Management Implementation and Measurement
of the Standard Approach for Interest Rate Risk
3. In measuring Credit Risk, the Bank employs in the Banking Book for Commercial Banks.
standard methods according to SEOJK No. 24/
SEOJK.03/2021 on Calculating Risk-Weighted 6. In the context of capital adequacy measurement,
Assets (ATMR) for Credit Risk Using the Standard the Bank uses the Standardized Approach for
Approach for Commercial Banks. Additionally, Commercial Banks to calculate ATMR Operational
the Bank utilizes credit stress testing tools. Plans Risk since January 2023.
are underway to further develop and implement
ratings and scoring systems for Corporate, 7. With the issuance of SEOJK No. 23/
Commercial, Indirect Channel Executing, and SEOJK.03/2022 on the Calculation of Risk-
interbank facility segments. The Bank is also Weighted Assets (RWA) for Market Risk for
actively enhancing scoring models for Credit Commercial Banks, the Bank is developing
Card and Personal Loan segments, incorporating the calculation of Market RWA using the
both internal and external scoring, traditional Standardized Approach (SA) method, which will
and non-traditional, to expedite the Credit take effect from January 2024.
Card application process with an appetited risk
level. The Bank regularly validates and reviews
credit card scoring to ensure that the limits
and quality of scores used align with the Bank’s
risk level. Furthermore, the Bank conducted an
industry analysis of the Credit Card and Personal
Loan Benchmark to compare the NPL ratio,
Outstanding, and credit card and personal loan
product in Indonesia.
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8. In order to enhance the implementation of Basel units at the Head Office, especially those with
II Pillar 2 and Basel III, the Bank has conducted transactional activities. RCSA implementation in
measurements of the Internal Liquidity 2024 took place as follows:
Adequacy Assessment Process (ILAAP). This • In Semester I, the Bank conducted RCSA
involves assessing liquidity adequacy under from June 19, 2024, to July 5, 2024, with 417
various market scenarios and during periods participants, consisting of 45 Head Office
of potential pressure that the Bank may face, Work Units, 8 Regional Offices, and 364
without considering liquidity assistance from the Branch Offices.
Central Bank. • In Semester II, the Bank conducted RCSA
from November 11, 2024, to November 22,
There are several new features included in this 2024, with 419 participants, consisting of 48
ILAAP implementation to measure and manage Head Office Work Units, 8 Regional Offices,
liquidity risk. These features include Available and 363 Branch Offices.
High-Quality Liquid Assets (HQLA), which only
considers HQLA that can be quickly liquidated 11. The Bank utilizes risk assessment tools to identify
without obstacles or penalties (excluding GWM potential operational risks at Regional and
and PLM).; Survival Period Monitoring introduces Branch Offices, generating quarterly Regional
a timeframe not only for the next 30 days in stress and Branch Offices risk profile reports and
conditions but adjusted to the Bank’s risk limits; monthly infographics
providing information on the volume of maturing
funds and new funds obtained, including roll- 12. In assessing human capital competence, the Bank
over funding, on a daily basis for a period of 1 conducts job-specific competency assessments
(one) month; refining Intraday Liquidity by for employees through the Operational Risk
capturing time-specific intraday liquidity risks Online Test (OPRIST), a standardized tool
and vulnerabilities in correspondent Banking; utilized across all work units, including Head
monitoring the adequacy of liquidity for Office, Branch Offices, Sub-Branches, and
significant foreign currencies (liabilities in these Regional Offices. The OPRIST for 2024 will be
currencies are > 5% of the Bank’s total liabilities). administered in two phases: First Semester
(March 14-28, 2024) and Second Semester
9. In the Liquidity Risk measurement process, (October 7-November 14, 2024).
the Bank assesses liquidity exposure arising
from assets, liabilities, and administrative 13. To determine the level of cybersecurity maturity
accounts. Measurement tools used to assess and the digital maturity achieved by the Bank,
liquidity risk include Statutory Reserves (GWM), assessments have been conducted according
Macroprudential Intermediation Ratio (RIM), to applicable regulations. In the assessment of
Loan to Deposit Ratio (LDR), Maturity Profile, digital maturity levels, Bank Mega is 1 (one) of the
Daily Cashflow Projections, Liquid Assets to 19 (nineteen) Banks appointed by regulators for
Non-Core Deposit, Liquid Assets to CASA ratio, piloting. This assessment has been incorporated
liquidity risk limit, and stress tests. The Bank has into the Bank’s most recent IT condition report
also implemented liquidity ratio calculations from provided to the Regulator.
Basel III, namely the Liquidity Coverage Ratio
(LCR) and Net Stable Funding Ratio (NSFR). 14. In the Risk-Based Bank Rating (PTKB), the Bank
Additionally, the Bank has measured indicators has added the aspect of cybersecurity risk as
of the Contingency Funding Plan. part of the operational risk profile related to the
use of Information Technology (IT). This aspect
10. The Bank also has tools to measure includes the use of version up-to-date antivirus
Operational Risk, such as RCSA, which is one Endpoint Detection & Response (EDR) software,
of the risk management tools for conducting the frequency of cyber-attacks, and the impact
self-assessment of the quality of control of cyber incidents. This step will assist the Bank
implementation to anticipate Operational in monitoring the vulnerability of its IT systems
Risk in the future. Currently, RCSA has been to cyber threats and attacks.
implemented in branch offices and several work
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Management
Analysis and
Discussion
15. In measuring bank operational risks due to This monitoring conducted by the Credit Risk
climate risk, the Bank has carried out emergency Management unit includes overseeing the credit
tests (stress tests) using climate risk scenarios achievement compared to economic sector
or what is known as the Climate Risk Stress Test limits and credit risk limits. Monitoring results
(CRST) on the Bank’s operational activities which are reported periodically (once a month) to the
could impact financial losses. Board of Directors and Commissioners, as well as
several relevant divisions.
Monitoring
1. The Risk Management Committee (KMR), Credit 6. Credit monitoring is also conducted through the
Policy Committee (KKP), and Product Committee periodic reporting, including daily, monthly, and
also serve as monitoring instruments for the risk quarterly reports for all credit and credit card
management process in various functional areas. segments. This involves concentration levels,
They evaluate policies proposed by business units credit risk limits, credit quality, credit mutations,
from various risk aspects before implementation. credit provisioning, credit restructuring, and
comparisons with other Commercial Banks and
2. The Asset and Liability Committee (ALCO) is peer groups.
conducted periodically (monthly) to oversee
business target achievement, implementation 7. Periodic monitoring is conducted on the use
of interest rate policies, macroeconomic of Credit Decision Authority Limits for credit
projections, and strategic issues related to the decision-makers. This monitoring is performed
management of Market Risk and Liquidity Risk. to review credit performance and the authority
limits of its holders. Policies related to it are also
3. The Bank routinely conducts Credit Quality periodically reviewed.
Monitoring for all credit segments that have
potential issues or are starting to show issues 8. Besides Credit Decision Authority Limits, the
through periodic credit monitoring meetings and Bank also conducts periodic monitoring of Legal
monthly reporting via the Monthly Credit Report Lending Limit (BMPK) and its soft limit as an
for all credit segments. For credit card and early warning to prevent violations of the BMPK
personal loan segments, the Bank also monitors regulations.
acquisition and portfolio quality weekly through
the Weekly Dashboard. Additionally, the Bank 9. The Market Risk monitoring process for trading
regularly reviews credit card and personal loan activities and counterparties is overseen by
approvals to ensure compliance with applicable Treasury International Banking Business Support
policies. (TIBS) and Market, Liquidity & Integrated Risk
Management (MIRG). The Bank also monitors
4. Risk monitoring has been inherently carried and reports daily on exposure, risks, and the
out by each unit, overseen by every supervisor utilization of treasury and global markets limits.
and manager, aligning with the Three Lines of These reports are provided to the relevant units
Defense concept. Additionally, the Internal Audit and the Bank’s management.
Work Unit (IADT) and the Process Management
& Internal Control unit (PMIC) (includes Branch 10. The Bank conducts monitoring of market price
Operations Control and Head Office & Jakarta reasonableness (off-market) as one of the
Operations Control subunit), play a role in efforts to maintain its stability for the exchange
enhancing the effectiveness of the monitoring rate/Forex transactions, whether conducted for
process. customers or counterparties. In terms of interest
rate exposure, the Bank also monitors the bond
5. The Bank has established credit limit monitoring portfolio using duration and PV01 methods to
based on economic sectors and a mechanism anticipate changes in interest rates.
for monitoring economic sectors through
trigger and action tools. Additionally, the Bank
also conducts credit risk limit monitoring.
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11. The Liquidity Risk monitoring process is based 17. Operational Risk monitoring is also conducted
on measurements of the Statutory Reserves through the creation of reports on Operational
(GWM), Macroprudential Intermediation Ratio Risk profiles, Compliance Risk, Reputation Risk,
(RIM), Loan to Deposit Ratio (LDR), Maturity and Legal Risk periodically. These reports are
Profile, Daily Cash Flow Projection, Liquid generated on a monthly basis for Risk Limits and
Assets to Non-Core Deposits, Liquid Assets to quarterly for Profile Risks.
CASA ratio, Liquidity Coverage Ratio (LCR),
Net Stable Funding Ratio (NSFR), and liquidity 18. To monitor potential operational risks at Regional
Stress Tests. Daily liquidity needs are managed and Branch Offices, the Bank produces quarterly
by the Treasury work unit, and monitoring results Regional and Branch Risk Profile Reports and
are periodically reported to regulators and the monthly Infographics. These tools facilitate Risk
Bank’s management. Owners’ identification of inherent risks.
12. The Bank also monitors Early Warning 19. To maintain product and process integrity, the
System indicators, internal indicators such as Bank conducts ongoing monitoring of Internal
Contingency Funding Plan and Recovery Plan, Governance Compliance, ensuring policies and
which are periodically reported to management, procedures remain accurate and up-to-date.
and external indicators such as exchange rate
market indicators, Stock Price Index (IHSG), Control
Foreign Ownership of Securities, and Credit 1. The Bank has internal policies related to the
Default Swap (CDS). implementation of Bank Risk Management and
Integrated Risk Management Policy, as well
13. The Bank monitors operational risk issues as policies for the Bank’s 8 (eight) main risks,
from each Directorate in the Operational Risk namely Credit Risk, Market Risk, Strategic Risk,
Governance Meeting (ORGM) forum at the Bank Liquidity Risk, Operational Risk, Reputation
level, based on the self-assessment results from Risk, Compliance Risk, Legal Risk, and 1 (one)
each work unit. additional risk within the scope of the Mega
Corpora Financial Conglomeration, namely Intra-
14. Periodically monitors the trigger levels of the Group Transaction Risk. Regarding Information
Recovery Plan Program in terms of capital, Technology and Cyber Risk, the Bank currently
liquidity, profitability, and asset quality as per has an Information Technology (IT) & Cyber Risk
regulations. Additionally, the Bank escalates and Management Policy.
prepares action plans when trigger levels are
exceeded. 2. In an effort to improve the Quality of Risk
Management Implementation, especially in
15. Monitoring of IT Risk Event Data (RED) for the terms of the alignment of risk management
Bank’s critical applications/systems, including strategy with overall Bank’s strategic objectives
follow-ups in the form of analysis and further and business strategy, risk limits have been
discussions with the IT work unit, is conducted incorporated into the Bank’s Business Plan.
to understand events and plan corrective actions These risk limits will be periodically monitored to
based on the escalation of documented events ensure compliance with the risk tolerance set by
in the Operational Risk Management System the Bank.
(ORMS) system/database.
3. The determination of parameters, percentages,
16. To complement the Operational Risk monitoring or figures for risk appetite and risk tolerance
process, throughout 2023, the Bank routinely is based on historical data analysis, statistical
monitors the accounting of Operational Risk approaches, business/expert judgment, and the
losses based on 7 (seven) Operational Loss GLs. general Bank data conditions, as well as strategic
The results of monitoring Operational Loss GLs decisions from management.
are compiled in the form of the Operational
Risk Loss Monthly Monitoring report, which is
published every month.
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Discussion
4. Reviews of risk appetite and risk tolerance 10. In addition to the built-in risk controls in
will be conducted periodically, taking into transactional and operational work units, Internal
consideration changes in internal Bank business Control also conducts periodic examinations
conditions, macroeconomic banking conditions, of credit and operational processes at branch
and strategies. The Bank also conducts reviews offices. Non-performing loans (NPL) are
of credit limits based on economic sectors at independently managed by a separate unit, the
least twice a year. This includes consideration of National Credit Review & Restructure (NCRR),
credit disbursement plans, business prospects, which is responsible for restructuring NPL that
and economic conditions for each sector. The still have the potential for repayment. Meanwhile,
limit serves as a benchmark for management work units such as CCPL Collection, CCPL
in determining the direction of credit portfolio Remedial, CCPL Recovery, and Credit Collection
development in economic sectors with the Remedial & Recovery play a crucial role in debt
targeted risk level. collection and the liquidation of assets handed
over by NPL debtors that are no longer feasible
5. The Bank has a policy for the Tools Trigger & for restructuring.
Action Mechanism for Credit Risk Limits and
Credit Limits Based on Economic Sectors & 11. Market and Liquidity Risk control is conducted
Mechanism for Monitoring Economic Sectors to through limit systems and discussions in ALCO
ensure that the Bank reviews or creates action meetings and Risk Management Committee
plans for credit risk limit parameters and/or (KMR) meetings.
economic sectors that exceed risk appetite or
risk tolerance. 12. Liquidity Risk control is carried out through
funding strategies, management of: daily liquidity
6. The credit approval process, guided by the positions; intra-group liquidity positions; high-
four eyes principle involving both business and quality liquid assets, and contingency funding
risk parties in decision-making, is ultimately plans.
determined by the Credit Committee according
to its level. 13. To ensure the continuity of business processes
amid crisis conditions, the Bank continues to
7. Credit risk control is periodically conducted enhance Business Continuity Management
by Internal Audit, while the credit risk control (BCM), covering both business and operational
processes at branches are routinely managed aspects.
by the Process Management & Internal Control
(PMIC) unit through the Credit Control team. 14. The Bank continuously strengthens risk control
Some aspects of Credit Control examination mechanisms, particularly for operational risk.
include compliance aspects and potential risks in This involves steps like enhancing human
the credit process, economic market conditions, resource compliance through training programs,
documentation, and financial monitoring. improving coordination among control work
units, refining policies and procedures, and
8. In addition to regular reviews of risk limits, credit strengthening the first line of defense control,
risk control is also carried out by reviewing Bank etc.
policies related to lending and their alignment
with the Bank’s business strategy 15. Pursuant to mitigating infectious disease
transmission, the Bank has established
9. Credit risk control for credit card and personal Emergency Response Guidelines (SE: 187/
loan segments is executed through the DIRBM-PMIC/24) and implemented Business
development of parameter dashboards to ensure Continuity Management protocols (SK: 072/
and monitor that the credit card and personal DIRBM/21).
loan approval processes in the system comply
with applicable regulations. Credit risk control
for the credit card and personal loan segments is
also executed through updating policies on risk
acceptance criteria in the acquisition process
and portfolio management to ensure business
growth is in line with the bank’s risk appetite.
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16. Through regular monitoring of Risk Limits, Reporting
management can determine the direction of 1. The Bank periodically and routinely reports
the Bank’s main Risks (Credit, Market, Liquidity, developments in its business to regulators. The
Strategic, and Operational) as an early warning technical details and types of reports adhere to
signal. the provisions and formats set by the regulators.
Through this reporting system, Bank Mega
17. Control over Legal Lending Limit (BMPK) is provides periodic elaborations on its internal risk
carried out through periodic updates of BMPK conditions to regulators.
soft limit
2. The Risk Management Unit (SKMR) has
18. IT and Cyber Risk control is aligned with the published several reports on risks associated
Three Lines of Defense concept, where the with commercial Banks to several work units and
risk-taking unit in IT conducts Control Self- management levels. These reports are intended
Assessment, refines policies and procedures, and to support the performance of the relevant
also performs consultation and communication work units by providing informative data and
functions related to risk management. facilitating dual control in risk management.
No Report Description
1. Risk Limit Report The realization report is compared to the risk appetite and risk tolerance. Risk limit
parameters are submitted to the Board of Directors monthly and to the regulator
quarterly as part of the Bank's Business Plan realization report. The preparation
of reports and calculation of risk limits is regulated by Internal Decree No.105/
DIRBM/24 on Bank Mega's Risk Limit Policy.
2. Minimum Capital Adequacy MCAR report to the Regulator (OJK) related to the calculation of Capital, Risk-
Requirement (MCAR) Bank Mega Weighted Assets for Market, Credit, and Operational Risks, as well as the Integrated
& Integrated MCAR MCAR Report.
3. Counterparty Limit & Trader Limit Report on the results of monitoring exceeding Treasury limits.
Monitoring
4. Assessment of Bank Soundness Self-measurement and self-assessment of several risk management factors
Level and Integrated Risk Profile according to SEOJK No.14/SEOJK.03/2017 dated March 17, 2017, on the Assessment
of the Risk-Based Bank Rating of Commercial Banks and POJK No.14/SEOJK.03/2015
on the Implementation of Integrated Risk Management.
5. Daily Cash Flow Cash flow projections.
6. Operational Risk Online Test Report on the results of online tests, especially for branch employees, to assess
(OPRIST) understanding of policies, procedures, product knowledge, and operational risk
control aspects, as regulated in the Operational Risk Online Test (OPRIST) Circular
Letter.
7. Branch Office Risk Profile Report The Branch Operational Risk Profile Assessment Report includes measurements of
Inherent Risk and the Quality of Risk Management Implementation. Branch Profile
Assessment has been regulated in Circular Letter No.116/DIRBM-PMOC/22 on
Branch Risk Profile.
8. Regional Office Risk Profile The Regional Operational Risk Profile Assessment Report includes measurements
Report of Inherent Risk and the Quality of Risk Management Implementation. Regional
Profile Assessment has been regulated in Circular Letter No.405/DIRBM-PMIC/24
on Regional Risk Profile.
9. Risk Control Self Assessment Self-assessment report on the quality of control implementation to anticipate
(RCSA) Report Operational Risk in the future, as regulated in Risk Control Self-Assessment (RCSA)
Circular Letter No.156/DIRBM-OMIC/23.
10. Operational Risk Governance Report on the implementation of Operational Risk management governance
Meeting (ORGM) Report functions at every level of the structure to determine Top Risks at the Bank level
based on self-assessment from each unit, regulated in Operational Risk Management
Framework Circular Letter No.283/DIRBM-PMIC/24.
11. Business Continuity Plan (BCP) Report containing a series of planned and coordinated activities regarding risk
Report reduction steps, handling the impact of disruptions or disasters, and recovery
processes to ensure the Bank's operational activities continue, as regulated in
Business Continuity Plan (BCP) Document Creation Circular Letter No.032/DIRBM-
PMIC/24.
12. Risk Assessment Results Report The Risk Assessment Results Report is issued for every risk assessment process
conducted, particularly directed to the relevant Directors and Vice President
Directors, including related work units.
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Management
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Discussion
No Report Description
13. Risk Exposure Quantitative Biannual publication of quantitative information on the Bank's risk exposure
Information Report based on POJK No.32/POJK.03/2016 dated August 12, 2016, on Transparency and
Publication of Bank Reports, SEOJK No.43/SEOJK.03/2016 on Transparency and
Publication of Reports of Conventional Commercial Banks, and SEOJK No.24/
SEOJK.03/2021 on Calculation of Risk-Weighted Assets Using the Standard
Approach.
14. GWM Monitoring Monitoring compliance with the Statutory Reserves (GWM).
15. Credit Risk Weighted Assets Preparation and calculation of Credit RWA Standardized Approach refers to SEOJK
(RWA) - Standardized Approach No.24/SEOJK.03/2021 on the Calculation of Risk-Weighted Assets Using the
Standard Approach. The calculation is performed monthly and reported to OJK
through the APOLO system.
16. Sector-based lending limit report Reports on the movement of the Bank's credit portfolio in 23 economic sector lines
& sector monitoring mechanism specified by the regulator, as well as early warning and action tools for sectors that
have exceeded expansion limits.
17. Laporan Portofolio Kredit Monthly report on the credit portfolio including the development of all credit
segments, total portfolio status, credit mutations, credit quality, credit restructuring,
write-offs, and recovery, as well as credit provisions.
18. Watchlist Debitur Monitoring debtors who may be experiencing deteriorating credit quality serves as
an early warning signal for credit risk management.
19. Calculation of Interest Rate Risk - Preparation and calculation of Interest Rate Risk - Banking Book based on SEOJK
Banking Book (IRRBB) No.12/SEOJK.03/2018 regarding the Implementation of Risk Management and
Measurement of Interest Rate Risk in the Banking Book.
20. Market Risk Weighted Assets Market RWA is a calculation of the Bank's assets related to market risk based on
(RWA) - Standard Method POJK No.11/POJK.03/2016 regarding the Minimum Capital Adequacy Requirement
for Commercial Banks and SEOJK No.23/SEOJK.03/2022 regarding Calculation
of Risk Weighted Assets for Market Risk for Commercial Banks, Market RWA
calculations are carried out every month and reported on-line to the Regulator.
21. Allowances for Impairment Losses Activities related to CKPN collectively and individually for Bank financial assets
(CKPN) of Bank Mega's Financial according to PSAK 71 are regulated in the Allowances for Impairment Losses of
Assets Bank Mega’s Financial Assets Guidelines.
22. Securities Valuation (Marked to The process of marking to market the fair value of securities to determine the
Market & Marked to Model) Bank's position daily against market closing values. Securities without market price
quotations (illiquid securities) are marked to model using the Credit Risk Spread
approach, referring to the movement of government bond yields with the addition
of risk factors.
23. Fairness of Market Prices (Off- Measurement and monitoring of off-market transaction fair values in forex.
Market)
24. Backtesting exchange rate Validation of the calculation model for the exchange rate volatility value compared
volatility to actual exchange rates.
25. Early Warning System Monitoring In order to manage Market and Liquidity Risk while adhering to the Bank's
(Early Warning System) External prudential principles, in accordance with SEOJK No.34/SEOJK.03/2016 on the
Indicators Implementation of Risk Management for Commercial Banks, a tool or system is
required to monitor early warning indicators related to market and liquidity risks
for market and liquidity risks.
26. Calculation of liquidity stress tests In the implementation of Liquidity Risk Management, stress testing is a test of the
Bank's ability to meet liquidity needs in crisis conditions.
27. Liquidity Coverage Ratio (LCR) The calculation and reporting of Liquidity Adequacy Ratio Compliance as regulated
in POJK No.42/POJK.03/2015.
28. Net Stable Funding Ratio (NSFR) The calculation and reporting of the Net Stable Funding Ratio as regulated in POJK
No.50/POJK.03/2017.
29. Macroprudential Intermediation Calculation of the Macroprudential Intermediation Ratio (RIM) is regulated in PBI
Ratio (RIM) No. 20/4/PBI/2018 and Member of the Board of Governors Regulation No.22/11/
PADG/2020.
30. Maturity Behavioral Profile Identification of liquidity gaps between active, passive, and off-balance sheet
account positions at a specific time based on customer behavior/product
characteristics.
31. Credit stress test report In order to implement Credit Risk Management, stress testing is conducted on the
credit portfolio by considering the deterioration of credit quality and its impact on
provisions, profitability, and Bank capital adequacy.
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No Report Description
32. Credit Limit Risk Action & Trigger The report on action results is based on the monitoring of risk limits breaches
Tools percentage values against risk appetite and risk tolerance parameters in the credit
field. This monitoring is conducted and reported monthly in accordance with the
Trigger & Action Tools Mechanism for Credit Risk Limits policy.
33. Trigger Level Monitoring Report In order to monitor the trigger levels of the Recovery Plan, a report is prepared on
Action Plan (Recovery Plan) Capital, Liquidity, Profitability, and Asset Quality.
34. Contingency Funding Plan (CFP) In order to monitor the indicators of the Contingency Funding Plan (CFP)
Indicator Monitoring Report periodically reported.
35. Industry Analysis An analysis of the current situation and conditions of an industry used as a reference
for business units and reviewing units in allocating credit to debtors in that industry.
36. Credit Risk Bulletin Socialization of updates on internal and external provisions related to credit,
economic developments, portfolio developments, and other topics related to credit
risk, delivered to all employees in the form of bulletins or other reports.
37. Reconciliation of intra-group Bank Mega, as the main entity in the Mega Corpora Financial Conglomeration,
transactions routinely performs intra-group transaction reconciliation to assess the dependency
between one entity and another in the financial conglomeration.
38. Operational Risk Bulletin & Risk Socialization of updates on internal and external provisions related to Operational
Campaign Risk, and other topics related to operational risk, delivered to all employees in the
form of bulletins, campaign posters, etc.
39. GL Monitoring Report on In order to monitor and analyses operational loss GL accounting in a business
Operational Losses unit, and to ensure that the operational loss accounting is in accordance with its
purpose, regulated in Circular Letter No.310/DIRBM-PMIC/24 on Operational Risk
GL, Operational Loss GL Accounting, and Operational Loss Return/Recovery
Accounting.
40. Calculation of risk-weighted Referring to SEOJK No. 6/SEOJK.03/2020 on the Calculation of Risk-Weighted
assets for operational risk using a Assets for Operational Risk Using the Standard Approach for Commercial Banks
standardized approach and Circular Letter No. 132/DIRBM-PMIC/23 on Guidelines for the Calculation of
Risk-Weighted Assets (RWA) for Operational Risk Using the Standard Approach,
the Bank has implemented the RWA calculation with the Standard Approach for
Commercial Banks in 2023, and the results have been submitted to OJK.
41. Bottom-Up Stress Test (BUST) Stress test conducted by Banks appointed by Authorities (OJK and BI) using
report data and internal Bank satellite models based on scenarios and assumptions from
Authorities.
42. Recovery Plan Document A plan to address financial issues that may arise in the Bank, by preparing several
alternatives/scenarios of Recovery Options set by the Bank to respond to financial
stress experienced by the Bank in preventing, recovering, or improving financial
conditions and the Bank's business viability.
43. Resolution Plan Document A document containing information about the Bank and resolution strategies
serves as one of the considerations for the Deposit Insurance Corporation (DIC)
when handling or resolving a designated failed Bank.
44. Monitoring of credit approval Monitoring conducted to assess the quality of portfolios approved by CDAL holders,
limits (BWMK) ensuring that all applicable CDAL limits are valid, and withdrawing CDAL limits that
are no longer valid.
45. Weekly Credit Card and Personal Weekly publication related to the acquisition and quality of the credit card and
Loan Dashboard personal loan portfolio segment.
46. Daily Portfolio Credit Report Daily report on the development of the credit portfolio, including detailed credit
information per debtor.
47. Climate Risk Management and A series of climate-related risk management activities, including the implementation
Scenario Analysis Report of Climate Risk Stress Testing (CRST) that covers the measurement of credit, market,
liquidity, and operational risks to assess the resilience of the Bank’s business model
and strategies in response to climate change.
48. Soft Limit for Legal Lending Limit Monitoring and updating soft limit for Legal Lending Limit (BMPK) periodically as
(BMPK) an early warning to prevent BMPK exceedance.
49. Laporan Risk Event Databased Application/System/Database used for online data reporting on every loss event
(RED) and near-miss that occurs in the work unit.
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Management
Analysis and
Discussion
To evaluate Bank Mega’s resilience to extreme set for the purpose of prevention, recovery, and
external events, the bank conducts stress testing improvement of the Bank’s financial condition.
as a basis for decision-making and to comply Bank Mega has also conducted an analysis of the
with regulatory requirements. Stress testing feasibility and effectiveness to ensure that each
aims to estimate the magnitude of losses, assess Recovery Option developed can be successfully
the bank’s capital resilience in absorbing losses, implemented.
ensure liquidity adequacy to meet the bank’s
obligations, and identify necessary steps to Furthermore, in accordance with the
mitigate risks and maintain capital resilience. implementation of the Deposit Insurance
The implementation of stress testing based on Corporation (LPS) Regulation No. 2 of 2024
the Bottom-Up Stress Test (BUST) scenario in on the Resolution Plan for Commercial Banks
2024 covers main risk types, including Credit and LPS letter No. S-479/DKRB/2024 dated
Risk, Market Risk, and Liquidity Risk, along with November 5, 2024, regarding the Obligation
sensitivity analysis on business concentration, to Prepare and Submit a Resolution Plan, Bank
exchange rate fluctuations, and interest rates. Mega is not required to submit a periodic
resolution plan to LPS in accordance with
The Bank conducted a Climate Risk Stress Test Article 17 of LPS Regulation No. 2 of 2024, as
(CRST) to assess its resilience against climate- the Bank has not experienced a significant
related risks, encompassing credit, market, financial condition change or more than 20%
liquidity and operational risks, informing strategic (twenty percent) change in assets, liabilities,
action plans. and/or equity as of the financial statement date
included in the previous Resolution Plan from
The bank also conducts internal stress testing 2022, as communicated by the Bank to LPS
for credit portfolio, with the goal of estimating through Letter No. 156/DIRBM-MIRG/2024 on
the deterioration in the bank’s credit quality and the Submission of the Self-Assessment Results
its impact on the Allowance for Impairment Loss of Bank Mega’s Financial Condition in June 2024.
for Bank Mega (CKPN), profitability, liquidity,
and capital adequacy. This process allows for the Meanwhile, in order to implement POJK No.
identification of action plans that the bank needs 17/2023 on Application of Governance for
to undertake. Overall, the results of stress testing Commercial Banks, specifically Article 125, Bank
indicate that Bank Mega can still maintain capital Mega is committed to face the challenges of
resilience and adequate liquidity under economic climate change, one of which is through the
downturn conditions, despite the pressure on implementation of Climate Risk Stress Testing
profits. (CRST). It is done to assess the Bank’s capital
resilience in absorbing losses due to climate-
Referring to POJK Number 5 of 2024 regarding related risks, both physical and transition risks.
the Determination of Supervision Status and CRST is conducted on the Bank’s four main risks,
Handling of Commercial Bank Issues, Bank Mega such as credit, market, liquidity, and operational
is obligated to prepare and submit a Recovery risks. CRST for credit risk is quantitatively
Action Plan to prevent, recover from, and performed on 50% if the Bank’s credit portfolio,
address issues that could jeopardize its business which largely composed of sectors prioritized by
continuity. The Recovery Action Plan includes an OJK. The measurement conducted on credit risk
analysis of the conditions across all business lines includes the debtor’s repayment capacity due to
of the Bank, including stress scenario analysis for transition risks and the quality of debtor assets
both idiosyncratic and market-wide shocks that due to physical risks.
could endanger the Bank’s business continuity.
The Bank has developed Recovery Options to
address capital, liquidity, profitability, and asset
quality conditions, in line with the trigger levels
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RISK MANAGEMENT STRATEGY Implementation of Credit Risk Management
The tasks and responsibilities of Commissioners and
The risk management policy is aligned with the Directors, Risk Management Units, Support Units,
direction of the Bank’s business strategy. The Credit Committees, Risk Management Committees,
business strategy focuses for the year 2024 is Risk Monitoring Committees, and Credit Policy
directed toward the Corporate and Indirect Channel Committees have all been outlined in Bank Mega’s
(Executing and Joint Financing) segments. In Credit Risk Management Policy.
response to the business development direction, the
risk management strategy has taken steps in several Independent work units have been established
key areas. It begins with: to independently evaluate, monitor, and report
1. Measurement, monitoring, and control of the various risks. These units are designed to function
Risk-Based Bank Rating (RBBR) to remain within independently of business units.
the risk appetite or at least risk tolerance.
2. Monitoring of each risk limit parameter in the The principles applied by the Bank in conducting
Bank’s activities. This activity will be implemented Credit Risk Management activities are based on
in every business line as part of management internal Credit Risk policies outlined in Bank Mega’s
monitoring to ensure that the Bank’s risk level Credit Risk Management Policy. This policy serves as
remains within the risk tolerance. a guideline for the Credit Risk Management strategy
3. Internalization of risk statements and risk culture for activities with significant Credit Risk exposure,
throughout the Bank’s organizational structure. the management of credit concentration risk, and
4. Safeguarding the independence of operational the mechanisms for measuring and controlling Credit
units and risk management units in each Risk.
directorate.
5. Human resources development, especially in The management of credit concentration risk is
risk management capabilities. This development carried out through portfolio diversification across
program will be implemented through risk various geographical regions, industries, credit
management certification training, refreshment product types, and individual or group borrowers,
courses, and enterprise risk management-based as an effort to minimize Credit Risk. The Bank has
training. established financing limits based on economic
6. Implementation of regulatory provisions or sectors in all segments.
recommendations in an orderly and sustainable
manner. The mechanism for measuring and controlling credit
risk is implemented using various analytical tools,
including rating and scoring systems as tools to
SPECIFIC RISK MANAGEMENT decide on credit approval, stress testing to assess
DISCLOSURE BY THE BANK the Bank’s resilience under stress conditions, credit
decision authority systems, other credit risk analysis
Credit Risk based on quantitative calculations, and credit risk
Credit Risk is Risk that is due to failure on the part of threshold levels in the risk profile calculation based
another party in meeting its obligation to the Bank. on the Risk-Based Bank Rating (RBBR).
Credit risk management is an integral responsibility of
management and personnel at every level, reflected The RBBR is periodically reported to the OJK and
in daily activities through a risk-aware culture. Every is measured using a risk-based approach (Risk-
party involved in planning, decision-making, and based Bank Rating/RBBR) consisting of two parts,
credit approval processes must analyze and mitigate namely Inherent Risk and the Quality of Credit
credit risk according to their respective functions Risk Management Implementation. The inherent
and responsibilities. indicators are grouped into four major categories:
Asset Portfolio Composition and Concentration
Level, Quality of Fund Provision, and Adequacy of
Reserves, Fund Provision Strategy and Sources of
Fund Provision, and External Factors.
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Management
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In the credit disbursement process, the economic All the mentioned policies/guidelines undergo
sector is also one of the Bank’s considerations. The periodic reviews to stay in alignment with the latest
Bank focuses on extending credit to sectors with regulatory developments, the business environment,
high credit potential and low risk. As of December and changes attributed to the Bank’s business
2024, the majority of the Bank’s credit is in these growth and global economic conditions.
economic sectors: Transportation and Warehousing
(17.60%), Mining and Quarrying sector (12.79%), also Qualitative Disclosure of Asset Securitization
Information and Communication (11.83%). The volume The bank does not have any exposure to asset
of credit in these sectors aligns with the Bank’s securitization.
credit focus on the corporate segment, especially in
providing credit to large business groups with lower Market Risk
risks, as well as Indirect Channel credit and Credit Market risk refers to the risk associated with the
Card segments. balance sheet, administrative accounts, and derivative
transactions, arising from overall changes in market
Credit disbursement in these sectors also considers conditions, including fluctuations in option prices.
the GDP growth in the third quarter of 2024 for the Market risk encompasses various components, such
Transportation and Warehousing sector (8.64%) as interest rate risk, exchange rate risk, equity risk,
and Information and Communication sector (6.86%) and commodity risk. These risks can originate from
significantly outpaced the national GDP growth of both trading book and banking book positions.
4.95%. Although the Mining and Quarrying sector
recorded a GDP growth of 3.46%, which is lower than Implementation of Market Risk Management
the national GDP growth, this economic sector still The organizational structure, tools, and the
showed positive growth. completeness of units/functions related to the
implementation of risk management for market risk
Quantitative Credit Risk Standard Disclosure must be adjusted to align with the characteristics
The bank employs the standardized approach to and complexity of the Bank’s business activities.
calculate Risk-Weighted Assets (ATMR) for Credit
Risk, in accordance with Financial Services Authority To achieve effective risk management implementation,
Regulation (SEOJK) No.24/SEOJK.03/2021 on the bank defines tasks and responsibilities in
the Calculation of Risk-Weighted Assets Using accordance with business objectives, policies, as
the Standardized Approach. This encompasses well as the size and complexity of the institution.
information about the policy of incorporating The responsibility for market risk management is
ratings in ATMR calculation, portfolio categories generally placed within each work unit with activities
using ratings, the rating agencies utilized, and the exposed to market risk, specifically located in the
disclosure of counterparty credit risk. It further Treasury & Financial Institution work unit, serving
includes types of credit risk mitigation instruments as the overall manager of the Bank’s market risk.
commonly accepted/issued by the bank and those In carrying out this management, the Treasury &
used in the ATMR calculation for Credit Risk at Bank Financial Institution unit is assisted by the Market,
Mega. Liquidity & Integrated Risk Management (MIRG) work
unit, which independently provides objective input
Qualitative Disclosure of Credit Risk Mitigation and analysis for the identification, measurement,
Standards monitoring, and management of market risk.
The bank has established policies for acceptable types
of collateral, along with procedures and processes The delegation of authority and responsibilities,
for assessing and managing collateral. This section including those of the Board of Commissioners and
also covers key parties providing guarantees and Directors, the Market, Liquidity & Integrated Risk
the creditworthiness of these entities. Additionally, Management (MIRG) work unit, Risk Management
information on concentration levels resulting from Committee (KMR), and Asset and Liability
the use of credit risk mitigation techniques outlined Management Committee (ALCO), along with the
in the Collateral Assessment Guidelines is provided. Support Unit consisting of Internal Audit, Business
Unit, and Operational Work Unit, has been regulated
in the Market Risk Management Policy.
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Management of Trading Book and Banking Book Portfolio Coverage in MCAR
Portfolios The portfolio coverage, including both the trading
The management of trading book and banking book and banking book, is considered in the Minimum
portfolios, as well as the valuation methods employed, Capital Adequacy Requirements (MCAR) calculation
is governed by the Market Risk Management Policy. using the Standardized Method, in accordance with
OJK regulations. The MCAR calculation consist
To ensure effective management and control of of capital charge risk using the sensitivity-based
market risk, the bank establishes and periodically method, capital charge calculation for default risk
reviews market risk limits. These limits encompass capital (DRC), residual risk addon (RRAO), and credit
both market risk limits and risk threshold levels used valuation adjustment (CVA) in accordance with
for the RBBR within the Market Risk Profile. The No.23/SEOJK. 03/2022 concerning Calculation of
assessment is conducted using a comprehensive Risk-Weighted Assets for Market Risk for Commercial
approach that integrates historical data, statistical Banks.
analysis, expertise judgment, and a business
perspective. Steps and Plans to Anticipate Market Risks
Analysis and monitoring of market risk limits, market
The bank conducts regular measurements and risk profiles, trading and banking book strategy
reporting to the OJK on market risk management. parameters, and the complexity of derivative
This process is based on market risk parameters products held by the Bank are periodically presented
within the Bank’s Health Assessment (PTKB) and to the management through the Risk Management
follows a risk-based approach known as Risk-based Committee. This aims to prepare anticipatory steps
Bank Rating/RBBR. This approach consists of two and plans.
key components: Inherent Risk and the Quality of
Risk Management Implementation. Inherent Risk Qualitative Disclosure of Market Risk Calculation
is evaluated across three major categories, namely Using Internal Models
portfolio volume and composition, potential interest The bank does not employ internal models for
rate risk loss in the banking book, and strategy and calculating Market Risk.
policies bank’s business.
Liquidity Risk
Market Risk Measurement Mechanism Liquidity risk is the risk arising from the bank’s
The measurement of market risk for the trading inability to meet its maturing obligations from cash
book, particularly concerning exchange rates and flow funding sources and/or from high-quality liquid
interest rates, is conducted on a monthly basis assets that can be pledged without disrupting the
using the Minimum Capital Adequacy Requirements bank’s operations and financial condition. The
(MCAR) calculation with the Standard Method, as inability to obtain cash flow funding sources, thereby
mandated by regulatory authorities. The Bank has leading to liquidity risk, can be caused by, among
also implemented regulatory provisions on capital other factors:
charge risk calculations using the sensitivity-based • Inability to produce cash flow which is derived
method, capital charge calculations for default risk from the earning assets or from sale of asset
capital (DRC), residual risk addon (RRAO), and credit including the liquid asset; and/or
valuation adjustment (CVA). • Inability to produce cash flow which derived
from the fund raising, inter Bank transaction, and
Market Risk measurement from an interest rate accepted loans.
perspective on the banking book utilizes the Interest
Rate Risk in the Banking Book (IRRBB) measurement
on a monthly basis. Interest rate risk is assessed
based on two perspectives: the maximum loss from
∆Economic Value of Equity (EVE) to Capital and
∆Earnings Perspective (NII) to Target Profit.
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Management
Analysis and
Discussion
Implementation of Liquidity Risk Management Stress Test, and Liquidity Risk parameters in the Risk-
The determination of the organizational structure, Based Bank Rating (RBBR). This assessment utilizes
tools, and completeness of units/functions related a risk-based approach known as Risk-based Bank
to the implementation of risk management for Rating/RBBR, consisting of two parts: Inherent Risk
Liquidity Risk must align with the characteristics and and Quality of Risk Management Implementation.
complexity of the Bank’s business activities. These inherent indicators are categorized into three
major groups: Composition of Assets, Liabilities, and
To implement risk management effectively, the Bank Off-Balance Sheet Transactions; Concentration of
has prepared tasks and responsibilities adjusted to Assets and Liabilities; and Vulnerability to Funding
its objectives, business policies, size, complexity, and Needs. Additionally, the bank employs an Early
capabilities. Responsibility for managing Liquidity Warning System with monitoring tools for external
Risk is generally assigned to each work unit with indicators related to market/external risks and
activities exposed to Liquidity Risk. The Market, liquidity risks.
Liquidity & Integrated Risk Management (MIRG)
work unit independently provides input and objective Steps and Plans to Anticipate Liquidity Risk
analysis in the process of identifying, measuring, Analysis and monitoring of liquidity risk limits and
monitoring, and managing Liquidity Risk. Liquidity Risk profiles, which include parameters
such as Composition of Assets, Liabilities, and Off-
The distribution of authority and responsibilities, Balance Sheet Transactions; Concentration of Assets
including those of the Board of Commissioners and Liabilities; Vulnerability to Funding Needs; and
and Directors, Market, Liquidity & Integrated Risk Access to Funding Sources, are periodically presented
Management (MIRG) Unit, Asset and Liability to management through the Risk Management
Management Committee (ALCO), and supporting Committee. This aims to prepare anticipatory steps
work units consisting of Internal Audit, Business Unit, and plans.
and Operational Unit, is regulated by the Liquidity
Risk Management Policy. Controls are applied to activities that sustain
increased risk. These controls are implemented
Mechanisms for Measuring and Controlling Liquidity through the funding strategy, the management of
Risk the daily liquidity position and Liquidity Risk, the
In order to identify Liquidity Risk, Bank must analyze management of intragroup liquidity position and
every Liquidity Risk sources. The liquidity Risk Liquidity Risk, the management of the high-quality
sources include: liquid asset, and emergency funding plan.
• The banking product and activity which can
influence the source and fund usage, whether Operational Risk
in the asset and liability or off-balance sheet Operational Risk is the Risk which is caused by
position. the inadequacy and/or non-functioning internal
• Other Risks which may increase the Liquidity process, human error, system failure, and/or external
Risk, for example the credit Risk, Market Risk, events which influence Bank’s operational. With
and Operational Risk. the issuance of the POJK on the Implementation
of Risk Management for Commercial Banks, Bank
The tools used to measure and control Liquidity Risk Mega has been diligently implementing operational
are in accordance with regulatory provisions, consist risk management by continually refining its
of various metrics such as Statutory Reserves (GWM), implementation across all bank activities, including
Macroprudential Intermediation Ratio (RIM), Loan the inherent risks in transactional activities at branch
to Deposit Ratio (LDR), Maturity Profile, Daily Cash offices and support activities at the headquarters.
Flow Projection, Liquid Assets to Non-Core Deposits,
Liquid Assets to Total CASA, Liquidity Coverage Ratio
(LCR), Net Stable Funding Ratio (NSFR), Liquidity
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Organizational Structure of Operational Risk Operational Risk Identification and Measurement
Management Mechanism
To enhance the effectiveness of implementing The bank uses the Operational Risk Online Test
operational risk management, the bank has (OPRIST) tool to measure the level of proficiency
established an organizational structure with clearly of branch employees and several work units at the
formulated tasks and responsibilities, from branch Head Office regarding policies and procedures,
level to regional and head office level. The functions authorities, and products. Identifying risks by
and tasks of this organization are constantly assessing employees’ proficiency of policies and
reviewed to align with the increasing of coordination procedures is considered as an effective way to
effectiveness and to enhance the precision of risk identify potential risks from mistake in operational
identification implementation. process implementation (especially people risk
factors). Since 2022, the Operational Risk Online
At the Head Office level, the Bank has formed the Test (OPRIST) has utilized the Operational Risk Web
Operational Risk Management Unit under the Links (OWL) system, an online test for Bank Mega
coordination of the Risk Management Unit. This employees at the Head Office and Branch Offices to
unit’s task is to assist the directors in managing measure understanding of policies and procedures,
Operational Risk, monitor the overall implementation products, and other related regulations in their
process of operational risk management, ensure that respective fields, as well as to increase employee risk
operational risk management policies runs in every awareness.
organizational levels. Some of the tasks include:
• Assisting the Board of Directors in arranging the The Bank utilizes Risk Control Self-Assessment
policy of the Risk management for the whole (RCSA) tools on the Operational Risk Management
Operational Risk. System (ORMS) platform to measure and evaluate
• Designing and implementing tools to evaluate the effectiveness of controls for each risk issue,
the Operational Risk and for reporting purpose. overseen by respective risk owners across regional
• Arranging Operational Risk profile report. offices, branch offices and select head office units.
• Doing assistance to the business unit regarding
the Risk Management for the Operational Risk In addition, Operational Risk Management E-Learning
issue and Risk Management training for the has been introduced for all employees to assess their
Operational Risk. proficiency of Operational Risk management. This
E-Learning initiative not only measures employees’
In its implementation, the Operational Risk awareness of operational risk but also serves as a
Management work unit coordinates with the refresher course.
Internal Audit Unit, Process Management & Internal
Control Unit, Compliance & GCG Unit, Crime & On a Bank-Wide basis, risk identification and
Fraud Investigation Unit, and other relevant units measurement are conducted for several key
by conducting Internal Control Forums to discuss indicators that are considered to represent the Bank’s
significant Operational Risk issues, enabling early operational risk. These indicators are categorized
control of these risks. into five main groups: Business Characteristics
and Complexity, Human Resources, Information
Additionally, the Bank has also formed the Risk Technology and Supporting Infrastructure, Fraud,
Management Committee (RMC) Support Group and External Events. The final result of this
dedicated to the Operational Risk area whose task identification and measurement process is the Bank’s
is to assist the RMC in identifying operational risks, Operational Risk Profile, which is reported to the OJK
especially related to risk management processes on a quarterly basis.
carried out by risk owners. Furthermore, the Support
Group also acts as a filter for operational risk issues On the other hand, the Bank currently uses the
to be presented at RMC meetings, ensuring that only Standardized Approach (SA) for risk measurement
critical and substantial issues are presented in the related to the calculation of Risk-Weighted Assets
forum. (ATMR), which has been in implemented since
January 2023.
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Management
Analysis and
Discussion
Operational Risk Mitigation Mechanism In Regional Offices, legal issues are overseen by a
To mitigate and control the inherent operational Legal Manager, who operates under the coordination
risks associated with its activities, the Bank conducts of the Regional Operational Manager. This setup
periodic reviews of its Operational Policy and enables efficient handling of legal issues within
Standard Operating Procedures (SOPs) to ensure the jurisdiction of each regional office, facilitating
their adequacy as guiding principles considering prompt resolution of legal challenges. Meanwhile,
the Bank’s evolving business activities. Additionally, in branch offices, legal functions are managed by a
the Bank delegates authority, particularly for Legal Officer.
branch transactions, through transaction limits,
facilitating customer service while addressing risk Legal Risk Control Mechanism
considerations. The bank initiates the control of Legal Risk from
the onset of business cooperation with customers,
The separation of functions and duties, or whether in liability, credit, or other service activities.
segregation of duties, is consistently implemented Document completeness is a crucial requirement
for all operational activities, both on transactional for account opening and banking transactions. In
and non-transactional processes, including reporting instances where customers cannot provide the
procedures. This includes the implementation of required documents, the bank is unable to proceed
dual control mechanisms to validate transactions. with the transaction.
Additionally, other Operational Risk control
methods, such as security systems, improvement, Any lapses in customer service activities by the
and enhancement of human resources capabilities, Bank may lead to customer complaints, potentially
are consistently applied to minimize operational risk resulting in legal issues. To mitigate such risks, the
and mitigate Bank’s potential losses. Bank has implemented comprehensive policies and
procedures for every customer service activity,
Legal Risk ensuring that each Bank employee serves customers
Legal Risk is Risk that happened because of legal more prudent.
claim and/or weakness of jurisdiction aspect. Legal
risk can result in significant financial consequences Furthermore, to effectively control Legal Risk,
if not properly managed. Early identification of particularly in the issuance of new products and
legal risks is essential for effective management, activities, the Corporate Legal Unit conducts regular
preventing losses that exceed the bank’s tolerance reviews of Cooperation Agreements. One of the
levels. primary objectives is to verify the Bank’s legal position.
Additionally, the Corporate Legal Unit consistently
Legal Risk Management Organization provides training on Legal Risk management for
The Bank considers Legal Risk as a critical risk type employees, especially those involved in customer
that requires serious management due to its potential transactions within liability or credit areas. This
significant impact. In line with this perspective, training aims to enhance employees’ competency in
the Bank has formed a Legal Risk management managing Legal Risk.
framework at both the Head Office and Regional
Offices. At the Head Office, the Bank operates a
Corporate Legal Unit, serving as a legal watchdog.
This unit is tasked with handling legal issues faced
by the Bank, providing legal opinions on Cooperation
Agreements, and conducting legal analysis for the
launch of new products and activities. Reporting
directly to the President Director.
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Strategic Risk Mechanisms for Measuring Progress Achieved from
Strategic Risk is Risk because of imprecision in taking the Established Business Plan
and/or executing a strategic decision as well as Control of Strategic Risk is consistently implemented
failure in anticipating business environment change. by all work units, particularly business units, from
Therefore, the accuracy of the strategy formulated branch level to the head office. Each branch conducts
by a Bank is a key factor in achieving the set weekly evaluations of its business achievements, and
objectives. Given the importance of this strategy, the similarly, business areas and the head office also
Bank continually monitors its implementation and perform weekly assessments. These evaluations
evaluates any weaknesses or deviations that occur, encompass not only the achievement of the set
promptly correcting them. targets but also the identification of solutions to
challenges encountered in the field. These measures
In general, the Bank’s strategy is formulated and are undertaken to ensure that the Bank’s strategy is
documented in the Business Plan Document, executed as planned, thereby minimizing Strategic
which must be reported to the Financial Services Risk.
Authority (OJK) at the end of each year. Within this
document, the Bank sets targets and objectives for Compliance Risk
assets, liabilities, and new products and activities Compliance Risk is the Risk when Bank does not
to be introduced. Deviations that occur during the obey and/or implement the relevant rules and
implementation stage represent risks that must be regulation. Compliance Risk may be sourced from
managed to prevent losses to the Bank. the law behavior which is Bank’s behavior/activity
which deviates or violates the applicable stipulation
Strategic Risk Management Organization or legislation and the organization behavior which is
All business units and support units are responsible Bank’s behavior/activity which deviates or against the
for assisting the Board of Directors in formulating generally accepted standard. Compliance Risk has a
strategic plans and effectively implementing very significant impact if not properly managed, as it
strategies. The Bank has a Financial Control Unit, can lead to fines or severe sanctions. Therefore, the
tasked with monitoring the achievement of the Bank’s Bank consistently recognizes that Compliance Risk is
business targets. Additionally, the management of a risk that needs to be managed seriously.
the Bank’s Strategic Risk is focused on achieving the
targets set, serving as a means of monitoring the Organization of Compliance Risk Management
suitability of the strategies implemented by the Bank. Based on this perspective, the Bank formed a
specialized unit to handle compliance, known as
Efforts to Identify and Respond to Changes in the the Compliance & Good Corporate Governance
Business Environment (CGCG) Unit, located at the Head Office. To manage
One aspect to consider in managing Strategic Risk compliance risk effectively, through this unit, the
is the Bank’s ability to respond promptly to changes Bank always ensures compliance with applicable
in the business environment, both domestically rules, whether in the form of internal provisions or
and internationally. In line with this, the Bank external regulations. Monitoring the implementation
consistently aligns every formulated business of all reporting obligations that the Bank must fulfill
strategy with the evolving landscape. For instance, to the regulator under the responsibility of the CGCG
the Bank emphasizes business development through Unit, reporting directly to the Director of Compliance
integration with the group’s operations, ensuring (Compliance & Human Capital Director).
compliance with internal and external regulations.
Services to priority banking customers are currently
identified as having significant growth potential. To
maintain customer loyalty and attract new customers,
the Bank continuously implements promotional
strategies by synergizing credit and CASA products,
primarily targeting premium customers.
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Management
Analysis and
Discussion
Strategy and Effectiveness of Compliance Risk Reputation Risk
Management Implementation Reputation Risk is the Risk which is caused by the
The existence of the CGCG Unit is independent decrease of the stakeholder trust level that is caused
of business and support units, rendering it more by negative perception towards the Bank. Reputation
effective in carrying out its tasks and functions. In risk may be derived from various Bank business
connection with this, when formulating or reviewing activity, such as negative news from the mass media,
internal policies, whether operational policies or business ethic violation, and customer complaints; or
Standard Operating Procedures (SOP), the Bank the management weaknesses, corporate culture, and
always ensures compliance with external regulations. Bank business practice. Given that Reputation Risk is
Technically, every policy issued must undergo closely linked to customers, if not managed properly,
review by the Compliance Unit. Additionally, in the it can have a significant impact, potentially triggering
execution of service transactions for customers, customer runs and ultimately leading to customer
officers must ensure document completeness and attrition from the Bank.
accuracy. This serves as a preventive measure to
mitigate Compliance Risk exposure for the Bank. Organization of Reputation Risk Management
As a business institution whose activities rely on
Monitoring and Control Mechanisms for Compliance public trust, maintaining a good reputation is crucial
Risk for the Bank. Reputation, in the form of public trust,
In the implementation of compliance risk monitoring, needs to be built over the long term, requiring
the Internal Audit Unit, Operational Control Unit, effective management. With this in mind, the Bank
and Credit Control Unit play crucial roles. These has a dedicated unit responsible for managing
three units collaborate, according to their respective Reputation Risk, known as the Corporate Affairs
roles and duties, to monitor Compliance Risk across unit, where the technical execution is carried out
all business and support units. Additionally, to by the Corporate Communication team. This unit is
optimize internal control aspects, the Bank routinely tasked with monitoring negative news in the mass
conducts training for employees on compliance media, handling customer complaints in the mass
matters, particularly for new hires and long-term media, performing public relations functions, and
staff. At the branch level, a morning briefing is responding to negative coverage or other events
regularly conducted, at least once a week, serving that may affect the Bank’s reputation and potentially
as a discussion forum, particularly to review policies cause losses. Additionally, this unit is responsible for
issued by the head office and external regulations. communicating necessary information to investors,
customers, creditors, associations, and the public.
Furthermore, the Bank has a Customer Care
department tasked with handling customer
complaints received by branch offices. Technically,
every customer complaint reported to the branch
is relayed to Customer Care through a prepared
system/application. Customer Care routinely
monitors complaints in the system/application and
coordinates with relevant units to find solutions.
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Policies and Mechanisms to Improve Customer Reputation Risk Management During a Crisis
Service A crisis is an undesirable condition for all types
To uphold its reputation, the Bank consistently of companies, including Banks, as it can severely
attempt to improve customer service. When damage reputation. Therefore, appropriate measures
customers feel that their interests are fully addressed, are required to manage a crisis, including how to
they are likely to contribute positively to the Bank’s communicate it to customers to avoid negative
reputation. Enhancing the competence of employees perceptions. Reputation Risk management during
who directly interact with customers is an effective a crisis is overseen by the Corporate Affairs unit,
strategy for improving service. The Bank achieves which receives direct guidance from the President
this by providing regular training to tellers, customer Director. Some strategies that the Bank can employ
service representatives, and marketing personnel, include maintaining a professional relationship with
focusing on customer service techniques and the mass media and providing the public/customers
deepening their understanding of Bank products. with adequate understanding and education about
the crisis conditions to ensure they receive accurate
Furthermore, the Bank consistently complies with the information. This is to prevent customer panic.
Principle of Information Transparency for customers.
In this regard, it consistently provides customers
with comprehensive information about the benefits,
risks, and costs associated with each product and
service it offers. This ensures that customers receive
balanced information about the products or services
they utilize.
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Corporate
Governance
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05
Corporate
Governance
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Corporate
Governance
Introduction
The principles of Good Corporate Governance (GCG) 3. Accountability
at Bank Mega strengthen the Company’s Values, The Bank always ensures that the Bank’s
namely Dynamic, Entrepreneurship, Trust, Ethics, management complies with laws and regulations
Commitment and Synergy, which are continuously and ethical values as well as standards, principles
instilled and implemented by all Bank Mega personnel and practices.
in carrying out all business activities at Bank Mega.
The principles of Corporate Governance are: 4. Independence
1. Transparency The Bank guarantees that the Bank’s
The Bank carries out openness in the decision- management is carried out independently
making process and openness in disclosing and and professionally and is free from conflicts of
providing relevant information that is easily interest and influence or pressure from any party
accessible to stakeholders. that is not in accordance with the provisions of
laws and regulations and ethical values as well as
2. Accountability principles and practices.
The Bank implements clarity of function and
implementation of accountability of Bank organs 5. Equality and fairness
so that its management runs effectively. The Bank always ensures equality and balance,
and fairness in fulfilling the rights of stakeholders
arising from agreements, provisions of laws
and regulations and ethical values as well as
standards, principles, and practices.
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In the economic situation that is still full of challenges LEGAL BASIS FOR THE
throughout 2024, Bank Mega continues to be IMPLEMENTATION OF CORPORATE
committed to improving the implementation of GCG GOVERNANCE
best practices which are an important component
in Bank Mega’s efforts to improve performance, and As a business entity engaged in the financial industry,
protect the interests of stakeholders especially banking, Bank Mega is guided by various
laws and regulations that apply to banking and public
companies, including the following:
Legal Basis Types of Regulations
Financial Services Authority • POJK No. 33/POJK.04/2014 concerning the Board of Directors and Board of Commissioners of
Regulation (POJK) Issuers or Public Companies;
• POJK No. 34/POJK.04/2014 concerning the Nomination and Remuneration Committee of
Issuers or Public Companies;
• POJK No. 35/POJK.04/2014 concerning the Corporate Secretary of Issuers or Public Companies;
• POJK No. 45/POJK.03/2015 concerning the Implementation of Governance in the Provision of
Remuneration for Commercial Banks;
• POJK No. 55/POJK.04/2015 concerning the Establishment and Work Guidelines of the Audit
Committee;
• POJK No. 56/POJK.04/2015 concerning the Establishment and Guidelines for the Preparation of
the Internal Audit Unit Charter;
• POJK No. 4/POJK.03/2016 concerning Assessment of Health Level of Commercial Banks;
• POJK No. 18/POJK.03/2016 concerning Implementation of Risk Management for Commercial
Banks;
• POJK No. 29/POJK.04/2016 concerning Annual Report of Issuers or Public Companies;
• POJK No. 46/POJK.03/2017 concerning Implementation of Compliance Function of Commercial
Banks;
• POJK No. 1/POJK.03/2019 concerning Implementation of Internal Audit Function in Commercial
Banks;
• POJK No. 37/POJK.03/2019 concerning Transparency and Publication of Bank Reports;
• POJK No.12/POJK.03/2020 dated March 16, 2020 concerning Consolidation of Commercial
Banks;
• POJK No. 15/POJK.04/2020 concerning the Planning and Implementation of General Meetings
of Shareholders of Public Companies;
• POJK No. 16/POJK.04/2020 of 2020 concerning the Implementation of General Meetings of
Shareholders of Public Companies Electronically
• POJK No. 63/POJK.03/2020 concerning Reporting of Commercial Banks Through the Financial
Services Authority Reporting System;
• POJK No. 12/POJK.03/2021 concerning Commercial Banks;
• POJK No. 11/POJK.03/2022 concerning the Implementation of Information Technology by
Commercial Banks;
• POJK No. 6/POJK.07/2022 concerning Consumer and Community Protection in the Financial
Services Sector;
• POJK No. 24 of 2022 concerning Development of Human Resources Quality of Commercial
Banks;
• POJK No. 17 of 2023 concerning Implementation of Governance for Commercial Banks
Financial Services Authority • SEOJK No. 55/POJK.04/2015 dated December 29, 2015 concerning the Establishment and
Circular (SE OJK) Implementation Guidelines for the Work of the Audit Committee;
• SEOJK No.40/SEOJK.03/2016 dated September 26, 2016 concerning the Implementation of
Governance in the Provision of Remuneration for Commercial Banks;
• SEOJK No. 13/SEOJK.03/2017 dated March 17, 2017 concerning the Implementation of
Governance for Commercial Banks;
• SEOJK No. 35/SEOJK.03/2017 dated March 17, 2017 concerning Guidelines for Internal Control
System Standards for Commercial Banks
• SEOJK No. 16/SEOJK.04/2021 dated June 29, 2021 concerning the Form and Content of Annual
Reports of Issuers or Public Companies;
• SEOJK No. 28/SEOJK.03/2022 dated December 22, 2022 concerning Risk Management
Certification for Human Resources of Commercial Banks;
• SEOJK No. 29/SEOJK.03/2022 dated December 27, 2022 concerning Cyber Resilience and
Security for Commercial Banks.
Others • Indonesian Corporate Governance Roadmap Towards Better Governance of Issuers and Public
Companies issued by OJK on February 4, 2014;
• The latest Company Articles of Association as stated in Deed No. 17 dated March 23, 2022
concerning changes in issued and paid-up capital.
• Decree of PT Bank Mega Tbk SK: 039/DIRBM/20 concerning Guidelines for Implementing
Corporate Governance
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Corporate
Governance
Governance
Structure
Based on the Law of the Republic of Indonesia No. 40 concerning Limited Liability Companies, the Bank’s
Articles of Association and applicable provisions and laws, the Governance structure of Bank Mega consists
of the General Meeting of Shareholders (GMS), the Board of Commissioners and the Board of Directors. The
structure and organs of GCG Bank Mega have also been adjusted to the provisions stipulated in POJK No. 55/
POJK.03/2016 concerning the Implementation of Governance for Commercial Banks.
MAIN ORGANS
AGM
Board of Commissioners
Board of Directors
SUPPORTING ORGANS
Board of Commissioners Committee Board of Directors Committee
Internal Audit Compliance Risk Management
Anti Money Laundering Corporate Affairs Fraud Banking
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To improve and maximize the function of the main c. Work Units under the Board of Directors:
organs of Bank Governance, the following supporting • Internal Audit Work Unit
organs have been formed: • Compliance Work Unit
1. Supporting organs of the Board of • Risk Management Work Unit
Commissioners: • Anti Money Laundering (AMLA) Work
a. Audit Committee Unit
b. Risk Monitoring Committee • Anti Fraud Strategy Implementation
c. Remuneration and Nomination Committee Work Unit
The formation of the committees under the As a guideline for the various supporting organs
Board of Commissioners is regulated in the under the Board of Commissioners and the Board
Board Manual of the Board of Commissioners of Directors in carrying out their duties and
and is in accordance with the provisions for the responsibilities, and in order to achieve the expected
implementation of general bank governance goals, Bank Mega has also prepared a number of
stipulated in POJK No.17 of 2023. policies and procedures that are adjusted to the
regulations of the Financial Services Authority
2. Supporting organs of the Board of Directors: and Bank Indonesia as well as applicable laws and
a. Executive Committee under the Board of regulations. These policies and procedures are then
Directors socialized to all employees, directly and also through
• Risk Management Committee media that is easily accessible to all employees.
• Asset and Liabilities Committee (ALCO)
• Credit Policy Committee
• Information Technology Committee
• Human Resources Committee
• Product Committee
• Crisis Management Committee
• Credit Committee
b. In the framework of the Mega Corpora
Financial Conglomerate, the Bank as the Main
Entity has formed the following committees:
• Integrated Risk Management Committee
• Integrated Governance Committee
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Corporate
Governance
Annual General Meeting
Of Shareholders
The General Meeting of Shareholders (GMS) is (one twentieth) of the total number of shares
the highest organ that has rights and authorities with voting rights;
that are not possessed by the Board of Directors 3. Opportunity to grant power of attorney to
and the Board of Commissioners, within the limits another party if the shareholder is unable to
determined in the provisions of laws and regulations. attend the GMS. The power of attorney form is
The implementation of the Bank Mega GMS is guided available on the Bank’s website on the date of
by POJK No.15/POJK.04/2020 concerning the the GMS Invitation;
Planning and Implementation of General Meetings 4. Obtaining and studying the GMS materials no
of Shareholders of Public Companies, POJK No.16/ later than 28 (twenty eight) days before the GMS
POJK.04/2020 concerning the Implementation is held, so that Shareholders can vote at the time
of General Meetings of Shareholders of Public of the GMS agenda decision proposal;
Companies Electronically, and Bank Mega’s Articles 5. Opportunity to ask questions in every discussion
of Association. of the agenda and every decision of the GMS
agenda;
In addition, the GMS is also a medium of 6. Opportunity to vote in favor, against, or abstain
communication between the Board of Directors on every proposed resolution of the GMS agenda;
and the Board of Commissioners with shareholders and
through the opportunity for questions and answers 7. Receive equal treatment from Bank Mega.
given to all shareholders present at each GMS
agenda item. In addition, Shareholders also have the authority,
including (i) to appoint and dismiss members
The GMS serves as a forum for Shareholders to make of the Board of Commissioners and Board of
decisions and exercise their rights to express opinions Directors, (ii) to evaluate the performance of the
and obtain information related to the Bank. Decisions Board of Commissioners and Board of Directors,
taken at the GMS are made fairly and transparently (iii) to temporarily dismiss members of the Board
based on the interests of the Bank. Shareholders are of Directors, (iv) to approve changes to the Bank’s
individuals or legal entities that legally own shares Articles of Association, (v) to approve the annual
in the Bank. Shareholders do not intervene in the report, (vi) to approve the remuneration of the Board
functions, duties, and authorities of the Board of of Commissioners and Board of Directors, and (vii)
Commissioners and the Board of Directors. As of to approve the proposed allocation of the use of the
December 31, 20234, the composition of Bank Mega Bank’s profits including the distribution of dividends.
Shareholders is as follows: The Bank’s Articles of Association regulate in
1. PT Mega Corpora (58.02%) detail the rights, authorities, and responsibilities
2. Public with share ownership < 5% (41.98%). of Shareholders and can be accessed through the
Bank’s website.
Rights, Authorities and Responsibilities of
Shareholders Authority of the GMS
Based on the Bank’s Articles of Association, the RThe GMS has authority that is not given to the
Bank’s Shareholders consist of class A and class B Board of Directors or the Board of Commissioners,
which have equal rights, namely each share has the within the limits specified in Law No. 40 of 2007
right to 1 (one) vote. The rights held by Shareholders concerning Limited Liability Companies and/or the
include, among others, the following: Bank’s Articles of Association.
1. Attending the GMS and casting 1 (one) vote;
2. Opportunity to propose the GMS agenda The authority of the GMS includes:
and candidates for members of the Board of 1. Evaluating the performance of the Board of
Commissioners and Board of Directors by 1 (one) Commissioners and the Board of Directors;
or more shareholders representing at least 1/20
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2. Ratifying changes to the Articles of Association; on the use of profits, appointing members of the
3. Approving the Board of Directors’ Report, the Board of Directors or members of the Board of
Board of Commissioners’ Supervisory Task Commissioners, and deciding on other matters
Report and the Company’s Financial Report; required in accordance with the Bank’s Articles
4. Determining the allocation of profit use; of Association.
5. Appointing and determining the cost of public
accountant services; 2. Extraordinary GMS
6. Determining the amount and type of The implementation of an Extraordinary
compensation and facilities for management; GMS can be held at any time by the Board
7. Approving the Annual Report including the of Directors, upon written request from the
Company’s Financial Report and the Company’s Board of Commissioners or 1 (one) or more
Board of Commissioners’ Supervisory Task shareholders who together represent 1/10 (one
Report and providing settlement and release. tenth) of the total shares with valid voting rights.
An Extraordinary GMS can be held at any time
Based on POJK on the implementation of GMS and with reasons and meeting the requirements set
in accordance with the Amendment to Bank Mega’s out in the Bank’s Articles of Association.
Articles of Association, there are 2 (two) types of
GMS: Implementation and Results of Bank Mega
2024 GMS
1. Annual GMS In 2024, Bank Mega held an AGMS on March 1, 2024,
This GMS is held no later than 6 (six) months after which was held physically at the Bank Mega Tower
the end of the financial year. The main agenda and also electronically. All participants who attended
of the Annual GMS consists of the submission the AGMS physically or via e-AGMS were able to
of Financial Statements and Annual Reports attend the meeting and actively participate. The
by the Board of Directors to be ratified and results of the AGMS decisions have been reported
approved by Shareholders, appointing a Public to the OJK and announced on the Bank’s website
Accounting Firm for the following year, deciding (www.bankmega.com), the IDX website (www.idx.
co.id), and the KSEI website (www.ksei.co.id).
Information on AGMS 1 March 2024
Day, Date and Time Friday, March 01, 2024
Venue Mega Auditorium, Menara Bank Mega 3rd Floor,
Jl. Kapten Tendean Nomor 12-14A,
South Jakarta 12790
Meeting Mechanism Physical and electronic meetings with the KSEI Electronic General Meeting System
application (eASY.KSEI)
Directors of the Company at the Rapat tersebut dihadiri oleh Dewan Komisaris dan Direksi Perseroan sebagai berikut:
Meeting
Board of Commissioners
1. Deputy President Commissioner : Yungky Setiawan
2. Independent Commissioner : Drs. Achjadi Ranuwisastra
3. Independent Commissioner : Lambock V. Nahattands
4. Independent Commissioner : Hizbullah
Board of Directors
1. President Director : Kostaman Thayib
2. Deputy President Director : Erni (Indivara Erni)
3. Deputy President Director : Lay Diza Larentie, SH
4. Director : Yuni Lastianto.SE
5. Director : Madi Darmadi Lazuardi
6. Director : Martin Mulwanto
7. Director : Ir.C. Guntur Triyudianto
8. Director : YB Hariantono
Quorum of Attendance of The Meeting was attended by Shareholders and/or their proxies/representatives, either
Shareholders for the Meeting physically or through the eASY.KSEI application, representing 11,437,809,709 shares or
97.42% of the total number of shares with valid voting rights issued by the Company up to
the day of the Meeting, which amounted to 11,740,923,365 shares.
Decision-Making Mechanism Decisions were made based on votes physically present and electronically through the
eASY.KSEI application. Meeting decisions were made through voting, namely by taking into
account physical votes and electronic votes through the eASY.KSEI application.
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Corporate
Governance
Tanggal
Activities
Pelaksanaan
Notification of the Plan and Agenda of the AGMS to the Regulator 15 January 2024
Announcement of the AGMS 23 January 2024
Recording Date List of Shareholders entitled to attend the AGMS 6 February 2024
Invitation including explanation of each agenda item of the AGMS 7 February 2024
The Holding of the AGMS 1 March 2024
Summary of the Minutes of the AGMS 5 March 2024
Deed of Minutes of the AGMS 4 March 2024
Voting and Counting Mechanism 1 March 2024
Independent Party Voting Counter 1 March 2024
Details of the AGMS Decisions 1 March 2024
Agenda 1 Approval and ratification of the Company’s Annual Report for the financial year ending on 31 December
2023, consisting of:
a. Report of the Company’s Management;
b. Financial Report of the Company;
c. Supervisory Report of the Company’s Board of Commissioners.
Vote Count Results Total Votes Agree: 11,437,809,709 Shares
In Favour Against Abstain*
11,437,809,709 Shares NIL NIL
AGMS Decision 1. Accept and approve the Annual Report of the Board of Directors regarding the Management of the
Company during the 2023 financial year, and the Supervisory Report of the Board of Commissioners
for the financial year ending on December 31, 2023;
2. Accept and ratify the Financial Report for the 2023 Financial Year including the Balance Sheet and
Profit and Loss calculation audited by the Public Accounting Firm Amir Abadi Jusuf, Aryanto, Mawar
& Rekan with its Report number 00010/2.1030/AU.1/07/1298-1/1/I/2024 dated January 26, 2024; and
3. Provide full release and discharge of responsibility to the members of the Board of Directors and
Board of Commissioners for the management and supervision carried out during the 2023 financial
year as long as these actions are reflected in the Financial Report.
Realization It has been realized in 2024
Agenda 2 Determination of the use of net profit for the financial year ending on December 31, 2023.
Vote Count Results Total Votes Agree: 11,437,809,709 Shares
In Favour Against Abstain*
11,437,809,709 Shares NIL NIL
AGMS Decision 1. Determine the entire net profit of the Company for the 2023 financial year, which is
IDR3,510,670,054,189,- (three trillion five hundred ten billion six hundred seventy million fifty four
thousand one hundred eighty nine Rupiah) to be used as follows:
a. IDR 70,054,189,- (seventy million fifty four thousand one hundred eighty nine Rupiah) is set aside
as a reserve fund to fulfill the provisions of Article 70 of the UUPT;
b. IDR 2,457,420,000,000,- (two trillion four hundred fifty seven billion four hundred twenty million
Rupiah) will be distributed to shareholders as cash dividends; and
c. the remaining IDR 1,053,180,000,000,- (one trillion fifty three billion one hundred eighty million
Rupiah) will be recorded as retained earnings.
2. Approve the distribution of cash dividends with the following provisions:
a. The procedure and schedule for the distribution of cash dividends will be determined later;
b. Payment of the cash dividends will be subject to tax deductions in accordance with applicable tax
regulations.
3. Approve the granting of power and authority to the Board of Directors to regulate the procedure and
schedule for the payment of cash dividends and to announce them in accordance with the provisions
of applicable laws and regulations.
Realization It has been realized in 2024
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Agenda 3 Board of Directors Report on the Company’s 2024 Business Plan and the Sustainable Financial Action
Plan Report.
AGMS Decision For the Third Meeting agenda, no decision was taken at the Meeting because it was only to be
communicated to shareholders regarding the Company’s 2024 Business Plan and the Sustainable
Financial Action Plan Report.
Realization It has been realized in 2024
Agenda 4 Appointment of Public Accounting Firm to conduct an audit of the Company’s Financial Statements for
the 2024 Fiscal Year.
Vote Count Results Total Votes Agree: 11,437,809,709 Shares
In Favour Against Abstain*
11,437,809,709 Shares NIL NIL
AGMS Decision Granting authority and power to the Board of Commissioners to appoint a Public Accounting Firm
registered with the Financial Services Authority, which will conduct an audit of the Company’s finances
for the 2024 financial year by taking into account the recommendations of the Audit Committee to
obtain an auditor with the best quality and price.
Realization It has been realized in 2024
Agenda 5 Changes to the Company’s Management Composition
Vote Count Results Total Votes Agree: 11,437,809,709 Shares
In Favour Against Abstain*
11,437,809,709 Shares NIL NIL
AGMS Decision 1. Accept the resignation of Mr. Yungky Setiawan as Deputy President Commissioner of the Company.
With the above decision, the composition of the Company’s Board of Commissioners is as follows:
• President Commissioner : Chairul Tanjung
• Independent Commissioner : Achjadi Ranuwisastra
• Independent Commissioner : Lambock V. Nahattands
• Independent Commissioner : Hizbullah
2. Reappoint the members of the Company’s Board of Directors with the following composition:
• President Director : Kostaman Thayib
• Deputy President Director : Indivara Erni
• Deputy President Director : Lay Diza Larentie
• Direktur : Yuni Lastianto
• Direktur : Madi Darmadi Lazuardi
• Direktur : Martin Mulwanto
• Direktur : C. Guntur Triyudianto
• Direktur : YB Hariantono
The reappointment is effective from the time this Meeting is closed until the Annual General Meeting
of Shareholders held in 2029 (two thousand twenty nine), without prejudice to the rights of the
General Meeting of Shareholders to dismiss them at any time.
3. Approve the granting of power of attorney to the Company’s Board of Directors to state the decisions
of this Meeting in a notarial deed and report changes to the composition of the members of the Board
of Commissioners and the reappointment of all members of the Company’s Board of Directors to the
authorized agency.
Realization It has been realized in 2024
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Corporate
Governance
Agenda 6 Determination of honorarium and other allowances for the Board of Commissioners and Board of
Directors for 2024, as well as Division of Duties and Authorities of the Board of Directors.
Vote Count Results Total Votes Agree: 11,437,809,709 Shares
In Favour Against Abstain*
11,437,809,709 Shares NIL NIL
AGMS Decision 1. Determine the honorarium budget for all members of the Board of Commissioners of IDR
1,115,000,000,- (one billion one hundred and fifteen million Rupiah) per month, taxes borne by the
Company, and grant power and authority to the Company’s Board of Commissioners to determine its
distribution and other allowances for each member of the Board of Commissioners, which is valid until
decided otherwise in the next Annual General Meeting of Shareholders.
2. Approve the granting of power and authority to the Board of Commissioners for and on behalf of the
Meeting to determine the salary and other allowances for each member of the Company’s Board of
Directors.
Realization It has been realized in 2024
Agenda 7 Approval of the Company’s Recovery Plan Update.
Vote Count Results Total Votes Agree: 11,437,809,709 Shares
In Favour Against Abstain*
11,437,809,709 Shares NIL NIL
AGMS Decision 1. Approve the Update of the Company’s Recovery Plan which has been prepared in the Recovery Plan
Document for the 2023 Period and submitted by the Company to the OJK in order to comply with
the provisions of POJK Number 14/POJK.03/2017, including changes to the Company’s trigger level
or Minimum Reserves.
2. Approve to grant power and authority to the Company’s Board of Directors to implement one or
several options in the update of the Company’s Recovery Plan by first obtaining approval from the
Board of Commissioners, including in the event of an urgent situation and condition, where the
Company’s Board of Directors must implement one or several options in the update of the Company’s
Recovery Plan which requires the approval of the General Meeting of Shareholders, on the condition
that the provisions of laws and regulations in the Capital Market sector are still observed considering
that the Company is a Public Company.
3. Declare that the granting of power and authority is effective from the time the proposal submitted in
this event is received and approved by this Meeting.
Realization It has been realized in 2024
Details of the AGMS Decisions 7 February 2023
Agenda 1 Approval and ratification of the Company’s Annual Report for the financial year ending December 31,
2022, consisting of:
a. Report of the Company’s Management;
b. Financial Report of the Company;
c. Supervisory Report of the Company’s Board of Commissioners
Vote Count Results Total Votes Agree: 11.437.176.871 Shares
In Favour Against Abstain*
10,957,821,424 Shares NIL 479,355,447 Shares
AGMS Decision 1. Accept and approve the Annual Report of the Board of Directors regarding the Management of the
Company during the 2022 financial year, and the Supervisory Report of the Board of Commissioners
for the financial year ending on December 31, 2022;
2. Accept and ratify the Financial Report for the 2022 Financial Year including the Balance Sheet and
Profit and Loss calculation audited by the Public Accounting Firm Kosasih, Nurdiyama, Mulyadi, Tjahjo
& Rekan with its Report number 00023/2.1051/AU.1/07/1671-2/1/I/2023 dated January 27, 2023; and
3. Provide full release and discharge of responsibility to the members of the Board of Directors and
Board of Commissioners for the management and supervision carried out during the 2022 financial
year as long as these actions are reflected in the Financial Report.
Realization It has been stated in the Deed of Minutes of the GMS No. 7 dated February 24, 2023 before Dharma
Akhyuzi S.H., Notary in Jakarta and has been implemented.
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Agenda 2 Determination of the use of net profit for the financial year ending December 31, 2022.
Vote Count Results Total Votes Agree: 11.437.176.871 Shares
In Favour Against Abstain*
10,957,821,424 Shares NIL 479,355,447 Shares
AGMS Decision 1. Determine that the entire net profit of the Company for the 2022 financial year, amounting to IDR
4,052,677,661,471 (four trillion fifty-two billion six hundred seventy-seven million six hundred sixty-
one thousand four hundred seventy-one Rupiah) will be used as follows:
a. IDR 77,661,471 (seventy-seven million six hundred sixty-one thousand four hundred seventy-one
Rupiah) will be set aside as a reserve fund to fulfill the provisions of Article 70 of the UUPT;
b. IDR 2,836,820,000,000 (two trillion eight hundred thirty-six billion eight hundred twenty million
Rupiah) will be distributed to shareholders as cash dividends; and
c. the remaining IDR 1,215,780,000,000 (one trillion two hundred fifteen billion seven hundred eighty
million Rupiah) will be recorded as retained earnings.
2. Approve the distribution of cash dividends with the following provisions:
a. The procedure and schedule for the distribution of cash dividends will be determined later;
b. Payment of cash dividends will be subject to tax deductions in accordance with applicable tax
regulations.
3. Approve the granting of power and authority to the Board of Directors to regulate the procedure and
schedule for the payment of cash dividends and to announce them in accordance with applicable
laws and regulations.
Realization It has been stated in the Deed of Minutes of the GMS No. 7 dated February 24, 2023 before Dharma
Akhyuzi S.H., Notary in Jakarta and has been implemented.
Agenda 3 Board of Directors’ Report on the Company’s 2023 Business Plan and Sustainable Finance Action Plan
Report.
AGMS Decision For the Third Meeting agenda, no decision was taken at the Meeting because its nature was only to
be communicated to shareholders regarding the Company’s 2023 Business Plan and the Sustainable
Financial Action Plan Report.
Realization It has been stated in the Deed of Minutes of the GMS No. 7 dated February 24, 2023 before Dharma
Akhyuzi S.H., Notary in Jakarta and has been implemented.
Agenda 4 Appointment of a Public Accounting Firm to conduct an audit of the Company’s Financial Report for the
2023 Financial Year.
Vote Count Results Total Votes Agree: 11.437.176.871 Shares
In Favour Against Abstain*
10,957,821,424 Shares NIL 479,355,447 Shares
AGMS Decision Granting authority and power to the Board of Commissioners to appoint a Public Accounting Firm
registered with the Financial Services Authority, which will conduct an audit of the Company’s finances
for the 2023 financial year by considering the recommendations of the Audit Committee to obtain an
auditor with the best quality and price.
Realization It has been stated in the Deed of Minutes of the GMS No. 7 dated February 24, 2023 before Dharma
Akhyuzi S.H., Notary in Jakarta and has been implemented.
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Corporate
Governance
Agenda 5 Changes to the Company’s Management Composition
Vote Count Results Total Votes Agree: 11.437.176.871 Shares
In Favour Against Abstain*
10,957,821,424 Shares NIL 479,355,447 Shares
AGMS Decision 1. Appointing Mrs. Indivara Erni and Mrs. Lay Diza Larentie, respectively as Deputy President Director;
Mr. YB Hariantono as Director of the Company, with the provision that the appointment of Mrs.
Indivara Erni and Mrs. Diza Larentie as Deputy President Director, and Mr. YB Hariantono as Director
is effective from the time the person concerned has obtained approval from the Financial Services
Authority for the Fit and Proper Test and complies with applicable laws and regulations, with a term
of office until the Annual General Meeting of Shareholders held in 2024 without reducing the right of
the General Meeting of Shareholders to dismiss at any time.
With the above decision, the composition of the Company’s Board of Directors is as follows:
• President Director : Kostaman Thayib
• Deputy President Director : Indivara Erni
• Deputy President Director : Lay Diza Larentie
• Direktur : Yuni Lastianto
• Direktur : Madi Lazuardi
• Direktur : Martin Mulwanto
• Direktur : C. Guntur Triyudianto
• Direktur : YB Hariantono
2. Appoint Mr. Hizbullah as Independent Commissioner of the Company, with the provision that the
appointment of Mr. Hizbullah as Independent Commissioner is effective from the time the person
concerned has obtained approval from the Financial Services Authority for the Fit and Proper Test and
complies with applicable laws and regulations, with a term of office until the Annual General Meeting
of Shareholders held in 2027 without reducing the right of the General Meeting of Shareholders to
dismiss at any time.
With the above decision, the composition of the Company’s Board of Commissioners is as follows:
• President Commissioner : Chairul Tanjung
• Deputy President Commissioner : Yungky Setiawan
• Independent Commissioner : Achjadi Ranuwisastra
• Independent Commissioner : Lambock V. Nahattands
• Independent Commissioner : Hizbullah
3. Approve the granting of power of attorney to the Company’s Board of Directors to state the decisions
of this Meeting in a notarial deed and report changes in the composition of the members of the
Company’s Board of Directors and Board of Commissioners to the authorized agency.
Realization It has been stated in the Deed of Minutes of the GMS No. 7 dated February 24, 2023 before Dharma
Akhyuzi S.H., Notary in Jakarta and has been implemented.
Agenda 6 Determination of honorarium and other allowances for the Board of Commissioners and Board of
Directors for 2023, as well as Division of Duties and Authorities of the Board of Directors.
Vote Count Results Total Votes Agree: 11.437.176.871 Shares
In Favour Against Abstain*
10,957,821,424 Shares NIL 479,355,447 Shares
AGMS Decision 1. Determine the honorarium budget for all members of the Board of Commissioners at IDR
1,510,000,000,- (one billion five hundred and ten million Rupiah) per month, taxes borne by the
Company, and grant power and authority to the Company’s Board of Commissioners to determine its
distribution and other allowances for each member of the Board of Commissioners, which is valid until
decided otherwise in the next Annual General Meeting of Shareholders.
2. Approve the granting of power and authority to the Board of Commissioners for and on behalf of the
Meeting to determine the salary and other allowances for each member of the Company’s Board of
Directors.
Realization It has been stated in the Deed of Minutes of the GMS No. 7 dated February 24, 2023 before Dharma
Akhyuzi S.H., Notary in Jakarta and has been implemented.
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Agenda 7 Approval of the Company’s Recovery Plan Update.
Vote Count Results Total Votes Agree: 11.437.176.871 Shares
In Favour Against Abstain*
10,957,821,424 Shares NIL 479,355,447 Shares
AGMS Decision 1. Approve the Update of the Company’s Recovery Plan which has been prepared in the Recovery Plan
Document for the 2023 Period and submitted by the Company to the OJK in order to comply with the
provisions of POJK Number 14/POJK.03/2017, including changes to the trigger level of the Company’s
Minimum Reserves indicator.
2. Approve to grant power and authority to the Company’s Board of Directors to implement one or
several options in the update of the Company’s Recovery Plan by first obtaining approval from the
Board of Commissioners, including in the event of an urgent situation and condition, where the
Company’s Board of Directors must implement one or several options in the update of the Company’s
Recovery Plan which requires the approval of the General Meeting of Shareholders, on the condition
that the provisions of laws and regulations in the Capital Market sector are still observed considering
that the Company is a Public Company.
3. Declare that the granting of power and authority is effective as of the date the proposal submitted in
this event is received and approved by this Meeting.
Realization It has been stated in the Deed of Minutes of the GMS No. 7 dated February 24, 2023 before Dharma
Akhyuzi S.H., Notary in Jakarta and has been implemented.
Agenda 8 Approval of Submission of Company Resolution Plan Documents
Vote Count Results Total Votes Agree: 11.437.176.871 Shares
In Favour Against Abstain*
10,957,821,424 Shares NIL 479,355,447 Shares
AGMS Decision 1. Approve the Resolution Plan Analysis Report for the 2022 Period of the Company which has been
submitted to the Deposit Insurance Corporation in order to comply with the provisions of the Deposit
Insurance Corporation Regulation Number 1 of 2021 concerning the Resolution Plan for Commercial
Banks.
2. Approve to grant power and authority to the Company’s Board of Directors to implement one or
several options in the Company’s Resolution Plan by first obtaining approval from the Board of
Commissioners, including in the event of an urgent situation and condition, where the Company’s
Board of Directors must implement one or several Resolution options in the Company’s Resolution
Plan that require the approval of the General Meeting of Shareholders, on the condition that the
provisions of laws and regulations in the Capital Market sector are still observed considering that the
Company is a Public Company.
3. Declare that the granting of power and authority is effective as of the date the proposal submitted in
this event is received and approved by this Meeting.
Realization It has been stated in the Deed of Minutes of the GMS No. 7 dated February 24, 2023 before Dharma
Akhyuzi S.H., Notary in Jakarta and has been implemented.
Agenda 9 Amendment to the Company’s Articles of Association.
Vote Count Results Total Votes Agree: 11.437.176.871 Shares
In Favour Against Abstain*
10,957,821,424 Shares NIL 479,355,447 Shares
AGMS Decision 1. Approve the changes and readjustments to the Company’s Articles of Association, in order to comply
with the provisions of applicable laws and regulations.
2. Approve the granting of power and authority to the Company’s Board of Directors to make changes
to the provisions of the Articles of Association in accordance with the decisions of the Meeting, to
state the decisions of this meeting in a notarial deed including to re-arrange all provisions of the
articles of association in one notarial deed if necessary, and to take care of the approval and reporting
of changes to the articles of association to the Minister of Law and Human Rights of the Republic
of Indonesia and take every action necessary to implement the changes to the provisions of the
Company’s articles of association.
Realization It has been stated in the Deed of Minutes of the GMS No. 7 dated February 24, 2023 before Dharma
Akhyuzi S.H., Notary in Jakarta and has been implemented.
* In accordance with the provisions of the Financial Services Authority Regulation Number 15/POJK.04/2020 concerning the
Planning and Implementation of General Meetings of Shareholders of Public Companies and the Company’s Articles of Association,
Shareholders with valid voting rights who are present at the Meeting but do not cast a vote (abstain) are deemed to have cast the
same vote as the majority of Shareholders who cast votes. Therefore, according to the calculation of the system of PT Kustodian
Sentral Efek Indonesia and the Securities Administration Bureau, the number of Abstain votes is added to the Agree votes.
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Corporate
Governance
Board of
Commissioners
The Board of Commissioners is a key governing body The legal basis for formulating the Board of
within Bank Mega’s GCG structure, responsible for Commissioners Charter includes:
overseeing the Bank’s management by the Board 1. Law of the Republic of Indonesia No. 40 of 2007
of Directors. This supervisory role is exercised by concerning Limited Liability Companies
providing guidance and recommendations to the 2. OJK Regulations and OJK Circulars regarding
Board of Directors in accordance with applicable laws, the implementation and organs of Corporate
regulations, and the Bank’s Articles of Association. Governance
3. Bank Articles of Association
Legal Basis 4. General Guidelines for GCG Indonesia from
Bank Mega formed the Board of Commissioners and the National Committee for Governance Policy
appointed members of the Board of Commissioners (KNKG), and
by referring to several legal bases and provisions, 5. ASEAN Corporate Governance Scorecard
including:
1. Law No. 40 of 2007 concerning Limited Liability In 204, Bank Mega updated and renewed the
Companies. contents of the Board Manual to comply with POJK
2. Financial Services Authority Regulation No. No. 17 of 2023 concerning the Implementation of
33/POJK.04/2014 concerning the Board of Governance for Commercial Banks and is stated
Directors and Board of Commissioners of in the Decree of the Board of Directors No. 042/
Issuers or Public Companies, Financial Services DIRBM/24 dated May 6, 2024 concerning the Board
Authority Regulation No. 55/POJK.03/2016 Manual. The update of the Board of Commissioners
dated December 7, 2016 concerning the Board Manual regulates various matters, including:
Implementation of Governance for Commercial
Banks. Structure, Number and Composition of the
3. Financial Services Authority Regulation No. 17 of Board of Commissioners
2023 dated December 14, 2023 concerning the 1. The Board of Commissioners of Bank Mega is led
Implementation of Governance for Commercial by the President Commissioner.
Banks. 2. 3 (three) out of 4 (four) people or 75% (Seventy
4. Deed of Statement of GMS Resolutions No. five percent) of the members of the Board of
02 dated March 4, 2024 Commissioners of Bank Mega are Independent
Commissioners.
Board of Commissioners Charter (Board 3. The appointment and/or replacement of members
Manual) of the Board of Commissioners of Bank Mega has
Bank Mega has established a Board of Commissioners taken into account the recommendations of the
Guidelines and Rules of Procedure (Board Manual) to Nomination and Remuneration Committee and
serve as a framework for the Board of Commissioners obtained approval from the GMS and OJK.
in fulfilling its functions, duties, and responsibilities. 4. All members of the Board of Commissioners of
Bank Mega have passed the Fit and Proper Test.
No. Name Position Term of Office
1 Chairul Tanjung President Commissioner 25 February 2022 to RUPS 2027
2 Achjadi Ranuwisastra Independent Commissioner 25 February 2022 to RUPS 2027
3 Lambock V.Nahattands Independent Commissioner 25 February 2022 to RUPS 2027
4 Hizbullah Independent Commissioner 24 February 2023 to RUPS 2027
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Independence of the Board of Commissioners
Referring to the Board Manual of the Board of Commissioners, the majority of members of the Board of
Commissioners do not have family relationships up to the second degree with fellow members of the Board
of Commissioners and/or members of the Board of Directors. Former members of the Board of Directors or
Executive Officers of the Bank, or parties who have relationships with the Bank that can affect the ability of the
person concerned to act independently, are required to undergo a cooling off period of at least 1 (one) year
before becoming an Independent Commissioner at the Bank. This provision does not apply to former members
of the Board of Directors who are in charge of the supervisory function or Executive Officers who are in charge
of the supervisory function at the Bank.
All members of the Board of Commissioners make a Statement of Independence which is valid according to
the period or term of office as determined in the GMS. All members of the Board of Commissioners also make
a Statement of Not Utilizing the Bank for personal gain which is valid according to the period or term of office
as determined in the GMS.
Fit and Proper Test
Prospective members of the Board of Commissioners are required to take the Fit and Proper Test and obtain
approval from the OJK before carrying out their actions, duties and functions as members of the Board of
Commissioners. This is regulated by OJK Regulation NO.27/POJK.03/2016 concerning the Fit and Proper
Assessment for Main Parties of Financial Services Institutions. Members of the Bank’s Board of Commissioners
must have adequate integrity, competence and financial reputation.
Legal Basis for
No. Name Position Organizer BI/OJK Approval Reappointment
Appointment
1 Chairul President OJK RUPSLB No. 21 dated No. SR-106/PB.12/2018 RUPST No.09
Tanjung Commissioner 15 Nov 2017 dated 31 May 2018 dated 25 Feb 2022
2 Achjadi Independent BI RUPST No. 33 No. 6/38/DGS/DPIP/Rahasia RUPST No.09
Ranuwisastra Commissioner dated 27 Feb 2004 dated 18 May 2004. dated 25 Feb 2022
3 Lambock V. Independent OJK RUPSLB No. 7 No. SR-220/D.03/2015 RUPST No.09
Nahattands Commissioner dated 7 May 2015 dated 27 November 2015 dated 25 Feb 2022
4 Hizbullah Independent OJK RUPST No. 07 No. SR-127/PB.02/2023 -
Commissioner 24 Feb 2023 dated 25 July 2023
Duties, Responsibilities, and Authorities of the 5. Ensuring that the Board of Directors has followed
Board of Commissioners up on Audit findings and recommendations from
The Board Manual of the Board of Commissioners of the Internal Audit Work Unit, external auditors,
Bank Mega regulates the duties and responsibilities of the results of supervision by the Financial
the Board of Commissioners, including the following: Services Authority, Bank Indonesia and/or the
1. Directing, monitoring and evaluating the Bank›s results of supervision by other authorities.
strategic policies to be in accordance with the 6. Evaluating the implementation of the Bank›s
Bank›s objectives by taking into account the compliance function at least 2 (two) times a year
provisions and regulations applicable to the by providing suggestions in order to improve
banking industry. the quality of the implementation of the Bank›s
2. Ensuring that the Board of Directors has compliance function to the President Director
implemented the principle of prudence in the with a copy to the Director in charge of the
Bank›s business activities. compliance function.
3. Ensuring that the implementation of Good 7. Cultivate a culture of compliance and anti-fraud
Governance Principles is carried out in every culture throughout the organization.
Bank›s business activity at all levels or levels of
the organization. Wewenang Dewan Komisaris
4. Ensuring that the implementation of risk 1. Examine all books, letters, and other evidence
management is adequate in accordance with the 2. Checking and matching the state of cash,
Risk Management Policy and Risk Management securities, and others.
Strategy. 3. Knowing all actions that have been carried out
by the Board of Directors.
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4. Entering buildings and yards or other places 12. Appoint one of the Directors to carry out the
used or controlled by the Bank. work of the vacant Director with due observance
5. Request the Board of Directors and/or other of the applicable provisions.
officials to provide explanations on all matters 13. Hold a GMS no later than 90 (ninety) days after the
relating to the management of the Bank. temporary dismissal which will decide whether
6. Request the Board of Directors and/or other the Directors concerned will be permanently
officials under the Board of Directors with the dismissed or returned to their original position.
knowledge of the Board of Directors to attend The temporarily dismissed Directors shall be
Board of Commissioners meetings. given the opportunity to be present to defend
7. Attend Board of Directors meetings and provide themselves.
views on matters discussed. 14. If the GMS is unable to make a decision or is
8. Set limits on the value of legal actions of the not held within a period of no later than 90
Board of Directors that require written approval (ninety) days after the temporary dismissal, the
from the Board of Commissioners. temporary dismissal shall be null and void, and
9. Ruling on proposed legal actions of the Board of the person concerned shall be entitled to resume
Directors that require the approval of the Board his/her position.
of Commissioners.
10. Provide written responses to provide opinions Board of Commissioners Meeting
and suggestions to the GMS on the proposed Board of Commissioners Meetings are regulated in
legal actions to be carried out by the Board of the Board Manual of the Board of Commissioners,
Directors which will be submitted to the GMS for namely held periodically, at least 1 (one) time in 2
approval. (two) months or more if deemed necessary by the
11. The Board of Commissioners, through a meeting Board of Commissioners. The meeting is held if
of the Board of Commissioners, by majority vote, attended by the majority of members of the Board of
has the right to temporarily dismiss one or more Commissioners (more than 50% of the total number
members of the Board of Directors from office of members of the Board of Commissioners). Each
if the member of the Board of Directors acts member of the Board of Commissioners is required
contrary to the Articles of Association and/or the to physically attend the Board of Commissioners
prevailing laws and regulations. Such dismissal meeting at least 2 (two) times a year.
must be notified to the person concerned along
with the reasons.
Table of Board of Commissioners Meetings and Attendance Level of Each Member of the Board of Commissioners
Joint Meeting of the Board of
Board of Commissioners Meeting Commissioners and Board of GMS
Directors
No Name
Average Average Average
Attendance Attendance Attendance Attendance Attendance Attendance
Attendance Attendance Attendance
Frequency Rate Frequency Rate Frequency Rate
Rate Rate Rate
1 Chairul
7 100% 33 97% 1/1 100%
Tanjung
2 Achjadi
7 100% 33 97% 1/1 100%
Ranuwisastra 100% 90.5% 100%
3 Lambock V.
7 100% 25 74% 1/1 100%
Nahattands
4 Hizbullah 7 100% 32 94% 1/1 100%
Table of Board of Commissioners Meeting Agenda
No. Date Commissioners Present Agenda
1 05 February 2024 1. Chairul Tanjung 1. Bank Mega Performance in 2023.
2. Achjadi Ranuwisastra 2. Bank Mega Work Plan & Policy Direction in 2024.
3. Lambock V. Nahattands 3. Preparation of Bank Mega AGM for Fiscal Year 2023
4. Hizbullah 4. Changes in the Composition of the Remuneration & Nomination
Committee.
5. Self Assessment of the Board of Commissioners in 2023.
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No. Date Commissioners Present Agenda
2 04 March 2024 1. Chairul Tanjung 1. Determination of Honorarium & Allowances for Members of the
2. Achjadi Ranuwisastra Board of Commissioners.
3. Lambock V. Nahattands 2. Determination of Duties of Members of the Board of Directors.
4. Hizbullah 3. Determination of Salaries & Allowances for Members of the
Board of Directors.
3 05 March 2024 1. Chairul Tanjung 1. Changes to Credit Decision Authority Limit (BWMK) for Bonds
2. Achjadi Ranuwisastra Trading Line Facilities.
3. Lambock V. Nahattands 2. Adjustment of Mutual Fund Types for Placement to Asset and
4. Hizbullah Securities Management Companies.
3. Implementation of Integrated Governance of Mega Corpora
Business Group.
4 06 May 2024 1. Chairul Tanjung 1. Evaluation of Bank Mega’s Performance as of March 31, 2024
2. Achjadi Ranuwisastra 2. Discussion & Direction of the Board of Commissioners on Bank
3. Lambock V. Nahattands Mega’s Performance Achievements
4. Hizbullah
5 09 August 2024 1. Chairul Tanjung 1. Bank Mega Performance Evaluation as of June 30, 2024
2. Achjadi Ranuwisastra 2. Implementation of Integrated Governance of Mega Corpora
3. Lambock V. Nahattands Business Group.
4. Hizbullah
6 25 September 2024 1. Chairul Tanjung Appointment of Public Accounting Firm (KAP) for Fiscal Year 2024.
2. Achjadi Ranuwisastra
3. Lambock V. Nahattands
4. Hizbullah
7 09 December 2024 1. Chairul Tanjung Recommendation for Termination and Appointment of Head of
2. Achjadi Ranuwisastra Internal Audit Unit (IADT) of PT Bank Mega, Tbk.
3. Lambock V. Nahattands
4. Hizbullah
Supervision of the Board of Commissioners in 2024
As stipulated in the Board Manual, the Board of Commissioners prepares a report on the results of supervision
for 1 (one) year, a report on the supervision of business plans per semester, a report on the main points of
internal audit results, a report on As stipulated in the Board Manual, the Board of Commissioners prepares a
report on the results of supervision for 1 (one) year, a report on the supervision of business plans per semester, a
report on the main points of internal audit results, a report on violations of laws and regulations in the financial
and banking sector, and conditions or estimated conditions that could endanger the continuity of the bank’s
business and other reports submitted in the annual report on the implementation of the Bank’s governance.
The recommendations provided by the Board of Commissioners include the following:
Board of Commissioners Recommendations in 2024
No No. Dokumen Date Subject
1. MD.001/KOMISARIS/24 25 January 2024 Evaluation of the Audit Committee’s Performance in 2023.
2. MD.002/KOMISARIS/24 25 January 2024 Evaluation of the Risk Monitoring Committee’s Performance in 2023.
3. MD.003/KOMISARIS/24 25 January 2024 Evaluation of the Remuneration and Nomination Committee’s Performance
in 2023.
4. MD.004/KOMISARIS/24 26 January 2024 Evaluation of the Board of Directors’ Follow-up on Internal & External Audit
Findings in Semester II of 2023.
5. MD.005/KOMISARIS/24 31 January 2024 Evaluation of the Risk Profile in Quarter IV/2023.
6. MD.006/KOMISARIS/24 02 February 2024 Evaluation of the Implementation of Risk Management in 2023.
7. MD.007/KOMISARIS/24 05 February 2024 Evaluation of the Implementation of the Compliance Function in Semester II
of 2023.
8. MD.008/KOMISARIS/24 26 February 2024 Changes in the Composition of the Remuneration and Nomination Committee
Members.
9. MD.009/KOMISARIS/24 05 March 2024 Implementation of Integrated Governance of the Mega Corpora Business Group.
10. MD.010/KOMISARIS/24 29 April 2024 Evaluation of the Risk Profile in Quarter I/2024.
11. MD.011/KOMISARIS/24 30 April 2024 Follow-up to the Results of the Internal Audit Examination in Quarter I/2024.
12. MD.012/KOMISARIS/24 29 May 2024 Evaluation of the Implementation of IADT Duties for the April 2024 Period.
13. MD.013/KOMISARIS/24 3 July 2024 Evaluation of the Results of the Implementation of IADT Duties of PT Bank
Mega, Tbk for the May 2024 Period
14. MD.014/KOMISARIS/24 24 July 2024 Evaluation of the Performance of the Risk Monitoring Committee for Semester
I of 2024.
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No No. Dokumen Date Subject
15. MD.015/KOMISARIS/24 24 July 2024 Evaluation of the Performance of the Remuneration and Nomination
Committee for Semester I of 2024.
16. MD.016/KOMISARIS/24 29 July 2024 Evaluation of the Performance of the Audit Committee for Semester I of 2024.
17. MD.017/KOMISARIS/24 7 August 2024 Evaluation of the Implementation of the Compliance Function for Semester
I of 2024.
18. MD.018/KOMISARIS/24 16 August 2024 Evaluation of the Duties of IADT PT. Bank Mega, Tbk for Semester I of 2024.
19. MD.019/KOMISARIS/24 20 August 2024 Implementation of Integrated Governance of the Mega Corpora Business Group.
20. MD.020/KOMISARIS/24 21 August 2024 Internal Fraud at the Medan Regional Operation Center.
21. MD.021/KOMISARIS/24 26 September 2024 Appointment of a Public Accounting Firm (KAP) for the 2024 Financial Year.
22. MD.022/KOMISARIS/24 27 September 2024 Evaluation of the Implementation of IADT Duties of PT. Bank Mega, Tbk. July
2024 period.
23. MD.023/KOMISARIS/24 22 November 2024 Evaluation of the Implementation of IADT Duties of PT. Bank Mega, Tbk.
September 2024 period.
24. MD.024/KOMISARIS/24 10 December 2024 Recommendation for the Termination and Appointment of the Head of
Internal Audit Unit (IADT) of PT. Bank Mega, Tbk.
25. MD.025/KOMISARIS/24 10 December 2024 Evaluation of Risk Profile for Quarter III/2024.
Training and/or Competency Improvement of 1. Professionalism and independence
Board of Commissioners Members 2. Implementation of supervisory and coaching
Bank Mega provides various competency functions
development programs for members of the Board of 3. Identification of matters requiring the attention
Commissioners, aligning with advancements in the of the Board of Commissioners.
banking industry and governance. These programs
are designed to enhance the Board of Commissioners’ Implementation and Results of Performance
ability to effectively oversee the Bank’s management Assessment of Committees under the Board
by the Board of Directors. Details of the training and of Commissioners 2024
competency development programs attended by the When evaluating the performance of the three
Board of Commissioners in 2024 can be found in the Committees, the Board of Commissioners refers
Company Profile Chapter, specifically in the Board of to the predetermined assessment criteria, namely
Commissioners Profile section of this Annual Report. professionalism and independence, implementation of
supervisory and coaching functions, and identification
Orientation Program for New Commissioners of matters requiring the attention of the Board of
In 2024, there was no orientation activities for new Commissioners. The assessment of the Committee’s
Board of Commissioners members, since there was performance is based on an assessment of the
no new Commissioners appointed. Committee’s performance collectively (collegial), the
performance of each Committee member, and the
Assessment on the Performance of Board of performance of each Committee Chairman.
Commissioners Committees
The Board of Commissioners periodically assesses The Board of Commissioners considers that the
and evaluates the performance of each Committee Committees have carried out their duties and
under the Board of Commissioners (at least once a responsibilities appropriately throughout 2024. All
year), consisting of: recommendations of each Committee have also been
1. Collegial assessment of the performance of accepted by the Board of Commissioners and taken
committees under the Board of Commissioners; into consideration in the decision-making process on
2. Individual assessment of the performance the proposals submitted by the Board of Directors.
of Committee members under the Board of
Commissioners; and
3. Assessment of the performance of the INDEPENDENT COMMISSIONER
Chairperson of the Committee under the Board
of Commissioners. An Independent Commissioner is a member of
the Board of Commissioners who has no financial,
The Board of Commissioners has established the managerial, share ownership, or family ties with
following criteria for assessing the performance of other members of the Board of Commissioners,
committees under the Board of Commissioners: members of the Board of Directors and/or
controlling shareholders or with the Bank, which
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may affect the ability of the person concerned Number and Composition of Independent
to act independently in accordance with the Commissioners
principles of GCG. Independent Commissioners are In 2024, Bank Mega has three Independent
responsible for supervising and also representing Commissioners out of a total of four members
the interests of minority shareholders. The existence of the Board of Commissioners, representing
of the Bank’s Independent Commissioners has more than 50% of the composition. This structure
met the requirements in accordance with OJK complies with POJK Regulation No. 17 of 2023
Circular Letter No.13/SEOJK.03/2017 concerning on the Implementation of Governance for
the Implementation of Governance for Commercial Commercial Banks, which requires that Independent
Banks, and POJK No.17 of 2023 concerning the Commissioners constitute at least 50% of the total
Implementation of Governance for Commercial Board of Commissioners. Additionally, the number of
Banks which came into effect on September 14, 2023. Independent Commissioners at Bank Mega meets the
minimum requirements set by the ASEAN Corporate
Independence Requirements for Independent Governance Scorecard, which mandates that at least
Commissioners 50% of the Board of Commissioners be Independent
The independence requirements for Independent Commissioners.
Commissioners are regulated in POJK No. 33/
POJK.04/2014, including: The members of the Independent Commissioners of
1. Not a person who works or has the authority and Bank Mega are:
responsibility to plan, lead, control, or supervise
the activities of the Issuer or Public Company Table of Independent Commissioner Members
within the last 6 (six) months, except for Name Terms of Office
reappointment as an Independent Commissioner Achjadi Ranuwisastra 2023 - 2027
of the Issuer or Public Company in the following
Lambock V. Nahattands 2023 - 2027
period.
Hizbullah 2023 - 2027
2. Does not have shares, either directly or indirectly,
in the Issuer or Public Company.
3. Does not have an affiliated relationship with the Independence Statement of Each Independent
Issuer or Public Company, members of the Board Commissioner
of Commissioners, members of the Board of
Directors, or major shareholders of the Issuer or By referring to the provisions in Article 25 paragraph
Public Company. 1 of POJK No.33/POJK.04/2014 concerning the
4. Does not have a business relationship, either Board of Directors and Board of Commissioners
directly or indirectly, related to the business of Issuers or Public Companies, the following is
activities of the Issuer or Public Company. the independence statement of each Independent
Commissioner of Bank Mega:
Table of Fulfillment of Independence Aspects
Achjadi Lambock V.
Independent Commissioner Criteria Hizbullah
Ranuwisastra Nahattands
Not a person who works or has the authority and responsibility to √ √ √
plan, lead, control, or supervise the Bank’s activities within the last 6
(six) months
Does not have shares either directly or indirectly in the Bank √ √ √
Does not have an affiliated relationship with the Bank, other members √ √ √
of the Board of Commissioners, members of the Board of Directors or
Controlling Shareholders of the Bank.
Does not have financial relationships, management relationships, √ √ √
share ownership relationships, family relationships up to the second
degree with other members of the Board of Commissioners, the Board
of Directors and/or Controlling Shareholders of the Bank.
Does not have business relationships either directly or indirectly √ √ √
related to the Bank’s business activities.
Loan Provision Policy for Members of the Board of Commissioners
The policy on loan provisions for members of the Board of Commissioners is detailed in the sub-chapter
“Provision of Funds to Related Parties and Management” within the Management Discussion and Analysis
section of this Annual Report.
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Board of
Directors
The Board of Directors is the Bank’s governing body, 2023 concerning the Implementation of Governance
collectively authorized and responsible for managing for Commercial Banks and is stated in the Board of
the Company in line with its objectives, while Directors Decree No. 042/DIRBM/24 dated May 6,
also representing the Bank in legal matters both 2024 concerning the Board Manual.
internally and externally, as outlined in the Articles
of Association. Legal Basis for preparing the Board of Directors
Manual:
At Bank Mega, the Board of Directors oversees 1. Law of the Republic of Indonesia No. 40 of 2007
decision-making for the Bank’s operations and daily concerning Limited Liability Companies;
business activities. Each Director has the authority 2. OJK Regulation and OJK Circular Letter
to make decisions within their respective duties and concerning the Implementation and Organs of
responsibilities, yet the execution of these duties Corporate Governance;
remains a shared responsibility among all Directors. 3. Bank Mega’s Articles of Association
4. General Guidelines for GCG Indonesia from
Legal Basis the National Committee for Governance Policy
The formation and appointment of the Board of (KNKG);
Directors of Bank Mega are based on the following 5. ASEAN Corporate Governance Scorecard.
provisions:
1. Law No. 40 of 2007 on Limited Liability The Board of Directors Manual regulates various
Companies. matters, including:
2. Financial Services Authority Regulation No. 33/ 1. Organization of the Bank and division of duties
POJK.04/2014 on the Board of Directors and of the Board of Directors
Board of Commissioners of Issuers or Public 2. Duties, Responsibilities and Authorities of the
Companies. Board of Directors
3. Financial Services Authority Regulation No. 55/ 3. Regulation of authority and decision procedures
POJK.03/2016 dated December 7, 2016, on the of the Board of Directors
Implementation of Governance for Commercial 4. Ethics of the Board of Directors’ Position
Banks. 5. Board of Directors’ Meetings
4. Deed of Statement of Resolutions of the Bank’s 6. Prohibitions on the Board of Directors
Annual General Meeting of Shareholders No. 02 7. Assessment of the Board of Directors’
dated March 4, 2024, which has been notified Performance
to the Ministry of Law and Human Rights of 8. Implementation of working relations between
the Republic of Indonesia through the Letter of the Board of Commissioners and the Board of
Receipt of Notification of Changes to Company Directors.
Data No. AHU-0046385.AH.01.11 of 2024 dated
March 4, 2024. Composition, Number and Composition of
Members of the Board of Directors in 2024
Board of Directors Manual The number, composition, competence and integrity
In carrying out its duties and responsibilities, the Board of members of the Board of Directors of Bank Mega
of Directors of Bank Mega is guided by the Board of are in accordance with the Bank’s business activities
Directors Manual which is periodically evaluated and and comply with the provisions of the Financial
updated with reference to the applicable regulations Services Authority, including:
and provisions in Indonesia. This manual is binding on 1. The number of members of the Board of
every member of the Board of Directors in carrying Directors is more than 3 (three) people.
out the Bank’s management functions. In 2024, the 2. All members of the Board of Directors are
Board of Directors Manual of Bank Mega has been domiciled in Indonesia.
updated and renewed to comply with POJK No. 17 of
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3. Replacement and/or appointment of the 7. No member of the Board of Directors, either
Board of Directors has taken into account the individually or collectively, owns more than 25%
recommendations of the Remuneration and (twenty five percent) of the paid-up capital in
Nomination Committee, and obtained approval another company.
from the GMS. 8. The Board of Directors does not grant general
4. All members of the Board of Directors have power of attorney to another party that results in
more than 5 (five) years of experience in banking the transfer of duties and functions of the Board
operations as bank executive officers. of Directors.
5. Have passed the Fit & Proper Test and have 9. The Board of Directors also does not use
obtained a Letter of Approval from the OJK. individual advisors and/or professional services
6. No member of the Board of Directors, either as consultants.
individually or jointly, owns shares reaching 5%
(five percent) or more in Bank Mega or in other The composition and composition of the membership
banks and companies domiciled in and outside of the Board of Directors of Bank Mega at the end of
the country. 2024 is as follows:
Table of Board of Directors Members, Basis of Appointment and OJK Approval
Name Position AGM OJK/BI approval
Kostaman Thayib President Director 1 Maret 2024 No.15/28/GBI/DPIP/ Rahasia, tanggal 11 Juli
2013
Lay Diza Larentie Vice President Director (Business) 1 Maret 2024 No.SR-77/PB.02/2023 tanggal 06 Juni 2023
Indivara Erni Vice President Director (Support) 1 Maret 2024 No.SR-77/PB.02/2023 tanggal 06 Juni 2023
Martin Mulwanto Director of Treasury & International 1 Maret 2024 No.SR-166/D.03/2014 tanggal 18 September
Banking 2014
Yuni Lastianto Director of Compliance & HC 1 Maret 2024 No.14/90/GBI/DPIP/ Rahasia, tanggal 24
Agustus 2012
Madi Darmadi Lazuardi Director of Credit 1 Maret 2024 No.15/26/GBI/ DPIP/Rahasia, tanggal 11 Juli
2013
C. Guntur Triyudianto Director of Operations 1 Maret 2024 No.SR-185/PB.12/2018 tanggal 10 September
2018
YB Hariantono Director of Information Technology 1 Maret 2024 No.SR-14/PB.02/2023 tanggal 21 Maret 2023
Term of Office of Board of Directors Members a. His/her term of office ends in accordance
1. The term of office of a member of the Board of with the provisions of the Bank’s Articles of
Directors is calculated from the date determined Association;
at the GMS that appointed him/her until the b. Resigns in accordance with applicable
closing of the 3rd (third) Annual GMS after the provisions;
date of his/her appointment without prejudice to c. No longer meets the requirements of laws
the right of the GMS to dismiss him/her at any and regulations;
time in accordance with the Bank’s Articles of d. Dies; and
Association and applicable provisions. e. Dismissed based on the decision of the GMS.
2. In the event that the position of a member of 6. Members of the Board of Directors whose term
the Board of Directors is vacant resulting in the of office has ended may be reappointed by
number of members of the Board of Directors taking into account the applicable provisions.
being less than 3 (three) people, then within a
period of 60 (sixty) calendar days at the latest, Fit and Proper Assessment
the Bank must hold a GMS to fill the vacancy. Candidates for the Board of Directors must undergo
3. A member of the Board of Directors may a Fit and Proper Test and obtain approval from
be temporarily dismissed by the Board of the Financial Services Authority (OJK) before
Commissioners by stating the reasons for the carrying out their duties and functions as members
dismissal. of the Bank’s Board of Directors. This requirement
4. Such temporary dismissal must be notified in is regulated under OJK Regulation No. 27/
writing to the relevant member of the Board of POJK.03/2016 on the Fit and Proper Assessment for
Directors, and followed up in accordance with Key Parties in Financial Service Institutions. Members
applicable provisions. of the Board of Directors must demonstrate integrity,
5. The term of office of a member of the Board of competence, and a sound financial reputation.
Directors ends if:
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Duties and Responsibilities of the Board of 14. Members of the Board of Directors cannot be
Director held responsible for the Bank’s losses if they can
The Board of Directors acts as the governing body prove:
of the Bank, collectively responsible for managing • The loss is not due to his/her fault or
the institution in accordance with the Articles of negligence
Association and applicable regulations to achieve • Has carried out management in good faith,
the Bank’s objectives. Key duties and responsibilities full responsibility, and caution for the benefit
include: and in accordance with the intent and
1. Each member of the Board of Directors must purpose of the Bank.
carry out their duties and responsibilities in good • Has no conflict of interest either directly or
faith, with full responsibility, and with caution. indirectly over management actions that
2. In carrying out their duties and responsibilities result in losses.
for management, the Board of Directors must • Has taken action to prevent the occurrence
hold an Annual GMS and other GMS as stipulated or continuation of such losses.
in laws and regulations and the Bank’s Articles of 15. The duties and responsibilities of the Board of
Association. Directors as the Main Entity in implementing
3. The Board of Directors must be accountable Integrated Governance of the Mega Corpora
for the implementation of their duties to Financial Conglomerate, at least include:
shareholders through the GMS. • The Board of Directors of the Main Entity must
4. Create strategic policies related to the ensure the implementation of Integrated
management of the Bank in accordance with the Governance in the financial conglomerate.
authority granted. • Prepare Integrated Governance guidelines.
5. Create and compile an annual work plan that also • Direct, monitor, and evaluate the
includes the Bank’s annual budget and submit it implementation of Integrated Governance
to the Board of Commissioners for approval. guidelines.
6. Implement the principles of good governance in • Follow up on the direction or advice of the
every business activity of the Bank at all levels or Board of Commissioners of the Main Entity in
levels of the organization. order to improve the Integrated Governance
7. Ensure that the implementation of risk guidelines.
management is adequate in accordance with the • Must ensure that audit findings and
Risk Management Policy and Risk Management recommendations from the Integrated
Strategy that have been established. Audit Work Unit, external auditors, results
8. Foster an anti-fraud culture and a culture of of supervision by the Financial Services
compliance throughout the organization. Authority and/or results of supervision by
9. Following up on audit findings and external other authorities have been followed up.
recommendations, results of supervision by the 16. The duties and responsibilities of the Board of
Financial Services Authority, Bank Indonesia and/ Directors as the Main Entity in the implementation
or results of supervision by other authorities. of Integrated Risk Management of the Mega
10. Preparing remuneration policies and disclosing Corpora Financial Conglomerate, at least include:
to employees the Bank’s strategic policies in the • Preparing a written and comprehensive
field of personnel. Integrated Risk Management policy in
11. Providing Financial Reports and the Bank’s accordance with the provisions of the OJK
business activities to authorized parties as regulations.
stipulated in banking regulations and applicable • Implementing the Integrated Risk
laws. Management policy that has been set.
12. To support the effectiveness of the • Developing a risk culture as part of
implementation of its duties and responsibilities, the implementation of Integrated Risk
the Board of Directors may form committees. Management in the Financial Conglomerate.
In forming a committee, the Board of Directors • Ensuring the effectiveness of human
is required to evaluate the performance of the resource management that includes the
committee at the end of each financial year. competence, qualifications and adequacy of
13. Each member of the Board of Directors is jointly human resources at the Bank to carry out the
and severally liable for the Bank’s losses caused Integrated Risk Management function.
by errors or negligence of members of the Board • Ensuring that the implementation of
of Directors in carrying out their duties. Integrated Risk Management has been
carried out independently.
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• Evaluating the results of the Integrated Risk • Establishing the company’s future business plans
Management Work Unit review periodically and strategies.
of the Integrated Risk Management process. • Ensuring that supervisory functions and
• Evaluating and adjusting the risk strategy risk management/risk control are properly
and framework as part of the Integrated Risk implemented in accordance with the principles of
Management policy at least 1 (one) time in Good Corporate Governance across all business
1 (one) year or at any time in the event of activities of the Bank at every organizational
changes in factors that significantly affect level.
the business activities of the Financial • Ensuring that the implementation and duties of
Conglomerate. the Board of Directors comply with regulations
• Have adequate understanding of the risks set by the Financial Services Authority (OJK)
inherent in all business activities within the and/or other relevant authorities.
Financial Conglomerate and be able to take • Supervising and evaluating criminal and fraud-
necessary actions in accordance with the related cases.
risk profile of the Financial Conglomerate. • Ensuring that management’s measures in
addressing legal cases or issues effectively
Division of Duties of the Board of Directors minimize legal risks.
The division of duties of the Board of Directors is as • Ensuring the timely and accurate provision of
follows: financial reports for internal and external parties
1. The division of duties of the Board of Directors while ensuring financial information complies
is decided in the GMS. In the event that the GMS with applicable regulations.
does not determine, then the division of duties • Fostering good relations with regulators (OJK,
and authority of the members of the Board of IDX, BI, KSEI), media, professional institutions
Directors is determined based on the decision of (PERBANAS, IBI), and other stakeholders,
the Board of Directors with the approval of the while monitoring the company’s compliance
Board of Commissioners. with obligations as a publicly listed entity in
2. In carrying out their duties, each Director can accordance with stock exchange, banking, and
make decisions in accordance with the division capital market regulations.
of duties and authority. • Developing a communication strategy
3. The position of each member of the Board of encompassing both external and internal aspects
Directors is equal. The task of the President to ensure a continuously positive corporate
Director is to coordinate the activities/work perception and effective reputation management
activities of the Directors. in alignment with company policies.
4. In the event that one of the Directors is • Ensuring the proper execution of supervision and
temporarily unable to do so, the President audits across all Bank Mega offices to enhance
Director can determine a temporary replacement efficiency and minimize deviations, including
with the approval of the Board of Commissioners. both financial and non-financial risks.
Specifically for the temporary replacement • Overseeing the accurate and timely dissemination
of the Director in charge of the compliance of financial information to internal and external
function, it must follow the regulations of the stakeholders.
Financial Services Authority concerning the • Managing the Bank’s overhead costs by
Implementation of Compliance Functions for implementing cost-efficiency measures while
Commercial Banks. ensuring compliance with established policies
and procedures.
Scope of Work and Responsibilities of Each • Ensuring the successful achievement of the
Member of the Board of Directors company’s business targets.
Kostaman Thayib Lay Diza Larentie
President Director Vice President Director
• Complying with the duties and authorities of the (Consumer Banking & Credit)
Board of Directors as stipulated in the Articles of • Coordinating and overseeing all Consumer
Association. Banking functions in carrying out their duties
• Coordinating and overseeing all Directors in for the benefit of the company, ensuring that the
carrying out their duties for the benefit of the company’s objectives and goals are achieved.
company, ensuring that the company’s objectives • Coordinating and supervising the Credit Director
and goals are achieved. in executing their responsibilities to align with
the company’s interests and objectives.
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• Ensuring the achievement of targets and the • Coordinating the management of the collateral
seamless execution of funding and lending assessment process in accordance with
programs within the Credit Directorate. applicable operating standards in order to
• Achieving financial targets for Consumer Banking produce optimal work productivity
and Credit. • Ensuring the achievement of collection targets,
• Increasing market share. the recovery process that has been set runs
• Enhancing product development and sales according to procedures.
growth of Funding, Wealth Management & Credit • Minimizing the risk of loss and complaint impact
Card products. arising from collection.
• Improving the Company’s Brand Image.
• Increasing Customer Loyalty with effective Madi D. Lazuardi
product and program development. Credit Director
• Monitoring the creation of Customer Segment • Coordinating and supervising all Work Units
programs in acquiring new customers and in the Credit Directorate in carrying out their
maintaining existing customers duties for the benefit of the company so that the
• Planning in developing and determining Credit company’s goals and objectives are achieved.
Cards, Funding, Wealth Management & Loans • Determining business strategies and targets in
business strategies nationally to improve target the Credit Directorate.
achievement. • Monitoring and supervising action plans for
• Monitoring, coordinating for work program achieving business targets in the credit and
planning for all Funding, Credit Cards & Loans profit sectors set in Regional Offices and Branch
marketing activities nationally in determining Offices.
target achievement strategies. • Ensuring that tasks and implementation in
the Credit Directorate are in accordance with
Indivara Erni regulations (Bank Indonesia, Financial Services
Vice President Director Authority and/or other relevant authorities).
(Risk, Operations, Information Technology, • In charge of achieving targets including portfolio,
Compliance & Human Capital) profitability and collectibility in all credit sectors
• Coordinating and supervising all Risk functions nationally according to the company’s strategy.
in carrying out their duties for the benefit of • Coordinating the development and supervision
the company so that the company’s intent and of HR in the Credit Directorate to improve the
objectives are achieved. quality and capabilities of employees through
• Coordinating the Directors of Operations, training and coaching so that all work targets are
Information Technology and Compliance & achieved.
Human Capital in carrying out their duties for the • Collaborate with other Directorates to conduct
benefit of the company so that the company’s reviews and improvements in the dimensions of
intent and objectives are achieved. people, process, product, and portfolio.
• Ensuring all functions and processes and program
implementation in the Directorate of Operations, Martin Mulwanto
Information Technology and Compliance & Director of Treasury & International Banking
Human Capital run in harmony and achieve the • Coordinating and supervising all Work Units
set work targets. in the Directorate of Treasury & International
• Supervising and be accountable for the Banking (TIB) in carrying out their duties for
development of policies, procedures, work the benefit of the company in achieving the
processes and application systems under the company’s goals and objectives.
Risk function. • Determining business strategies and targets
• Supervise related to the provision of credit in the Directorate of Treasury & International
proposal analysis with reference to applicable Banking (TIB).
provisions/regulations. • Supervising and ensuring that the Minimum
• In charge of providing information & risk Reserve Requirement is met in accordance with
analysis results in the form of business strategy that stipulated by BI.
preferences (Bank portfolio management) • Supervising and managing the implementation of
• Supervising the measures required to mitigate Treasury transactions while still paying attention
risks both directly and indirectly to the Market Risk and Liquidity Risk signs faced
• Coordinating the management of Credit by the Bank.
Collection and Remedial and Asset Recovery,
including AYDA
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• Supervising and ensuring that interbank facilities • Ensure that costs incurred are effective and
are in accordance with applicable internal and efficient in accordance with existing policies.
external standard procedures or regulations. • Ensure that the processes carried out by the
• Fostering good relations with correspondent work unit are in accordance with the established
banks in order to support the smooth operation service standards.
of international banking transactions with the • Coordinate with other directorates in terms of
principle of mutual benefit (reciprocal business). problem solving or other interests.
• Supervising and evaluating all activities related • Consistently develop the work processes carried
to Capital Market Services activities (including out in each operations work unit.
Trustees and Custodians). • In charge of developing human resources to
• Performing supervisory functions on Treasury match the required competencies and ensuring
& Financial Institution, Capital Market, and TIB career levels that match the needs of the
Business Support activities in accordance with organization.
applicable regulations.
• Ensuring that company targets are achieved in YB Hariantono
accordance with the business plan Director of Information Technology
• Coordinate and supervise all Work Units in the
Yuni Lastianto Information Technology Directorate in carrying
Director of Compliance & Human Capital out their duties for the benefit of the company
• Melaksanakan tugas untuk kepentingan so that the company’s goals and objectives are
Perseroan guna mencapai maksud dan tujuan achieved.
Perseroan. • Setting strategies and targets in the Information
• Menetapkan strategi kerja dan sasaran Direktorat Technology Directorate.
Compliance & Human Capital. • Establish work guidelines for Information
• Memastikan seluruh kegiatan usaha Bank telah Technology that are in line with regulations,
sesuai dengan ketentuan regulator, peraturan efficient and contain adequate control and risk
perundang-undangan/prinsip tata kelola mitigation elements.
perusahaan yang baik pada seluruh jenjang • Develop and ensure that policies that have been
organisasi. established can be implemented in accordance
• Memastikan penerapan prinsip “Know Your with applicable regulations.
Customer” dan “Get to Know Your Employee” di • Build a strong team by developing individuals
Bank Mega telah sesuai dengan ketentuan yang who have competence in the field of Information
berlaku. Technology.
• Memantau dan mengevaluasi kasus tindak
pidana atau penipuan. • Build systems to run in accordance with
• Memastikan tercapainya sasaran korporasi applicable policies.
Direktorat Compliance & Human Capital sesuai • Coordinate with other directorates to ensure
dengan rencana bisnis. all bank systems can run according to the set
• Mengawasi dan mengevaluasi seluruh kegiatan targets,
yang terkait dengan SDM.
• Mengawasi dan mengevaluasi seluruh kegiatan
yang terkait dengan Public Affairs. Concurrent Positions and Independence of
the Board of Directors
C. Guntur Triyudianto In accordance with the Board of Directors Charter,
Director of Operations all members of the Board of Directors of Bank Mega
• Determine and implement the strategy of the do not hold concurrent positions as members of the
Operations Directorate in accordance with Board of Directors, Board of Commissioners, Sharia
company policies to support the targets set by Supervisory Board, or Executive Officers in other
the company. banks, companies, and/or institutions.
• Coordinate and ensure that all operations
functions can run according to applicable Regarding independence, each member of the Board
internal and external provisions and procedures. of Directors, individually or collectively, does not own
• Ensure that operational processes related to more than 25% of the paid-up capital in any other
branches, credit processes, treasury, payment company. Additionally, the Board of Directors does
systems and other support can run well. not engage individual advisors and/or professional
• Ensure and evaluate work processes to have services as experts or consultants. Members of the
sufficient control to mitigate operational risks.
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Board of Directors are also prohibited from granting Membership in Organizations/
No. Name
Associations
general power of attorney to any party that would
6. Madi Darmadi Member of the Communications
result in the delegation of their duties and functions. Lazuardi Division of IBI (Indonesian
Bankers Association)
Conflict of Interest of the Board of Directors 7. C. Guntur Member of the Operational
Bank Mega has an internal policy related to Conflict Triyudianto Director Communication Forum
of Interest which is stated in: 8. YB. Hariantono • Member of ICIO Community
• Decree of the Board of Directors No.99/ (Association of Chief
Information Officer Indonesia)
DIRBM/22 dated December 20, 2022 concerning • Member of ASPI (Association
Affiliated Transactions, Conflict of Interest of Indonesian Payment
Systems)
Transactions, and Material Transactions
• Decree of the Board of Directors No.033/
DIRBM/24 dated March 26, 2024 concerning Policy on Loan Provision for the Board of
Guidelines for Implementing Bank Governance Directors
The loan provision policy for Board of Directors is
Both internal provisions refer to: explained in the sub-chapter Provision of Funds to
• POJK No.42/POJK.04/2020 dated July 1, 2020 Related Parties and Management in the Chapter
concerning Affiliated Transactions and Conflict Management Discussion and Analysis in this Annual
of Interest Transactions. Report.
• POJK No.17/POJK.04/2020 dated April 21, 2020
concerning Material Transactions and Changes in Implementation of Duties and Responsibilities
Business Activities. of Board of Directors in 2024
• POJK No.17 of 2023 dated 14 September 2023 The Board of Directors has carried out its duties
concerning the Implementation of Governance and responsibilities in accordance with the authority
for Commercial Banks. stipulated in the Bank’s Articles of Association
and is fully responsible for the implementation of
Members of the Board of Directors must avoid any the Bank’s management. In addition, the Board of
form of conflict of interest in carrying out their duties Directors has a Board of Directors Charter (Board
in managing the Bank. In the event of a conflict of Manual for Board of Directors Members) which is a
interest, members of the Board of Directors are guideline and work procedure that, among others,
required to disclose the conflict of interest in every regulates: duties and responsibilities of the Board of
decision that meets the conditions for a conflict Directors, work ethics and working hours, and Board
of interest and are prohibited from taking actions of Directors meetings. The Board Manual is prepared
that have the potential to harm the Bank or reduce based on OJK regulations, the Company’s Articles of
the Bank’s profits. During 2024 there were no Association and applicable laws and regulations.
transactions containing a conflict of interest.
Implementation of duties and responsibilities of the
Selama tahun 2024 tidak terdapat transaksi yang Board of Directors in 2024, among others:
mengandung benturan kepentingan. 1. Determining the Bank’s objectives and strategies
for the long, medium, and annual terms as
Membership in Organizations/Associations outlined in the Bank’s Corporate Plan and
Membership in Organizations/ Business Plan.
No. Name
Associations 2. Create strategic policies related to the
1. Kostaman Thayib • Deputy Chairman of the management of the Bank in accordance with
Organizational Division of
Perbanas (Association of
the authority given, and evaluate these policies
Indonesian National Banks) periodically.
• Member of the Social Division 3. Prepare remuneration policies and disclose to
of IBI (Indonesian Bankers
Association) employees regarding strategic Bank policies in
2. Lay Diza Larentie -
the field of personnel.
4. Implement the principles of good governance
3. Indivara Erni -
and the application of risk management in every
4. Martin Mulwanto Coordinator 1 of the Pricing
business activity of the Bank at all levels or levels
Committee of the Indonesian
Money Market and Foreign of the organization.
Exchange Market Association 5. Foster a culture of risk awareness, a culture of
(APUVINDO)
compliance and an anti-fraud culture in all levels
5. Yuni Lastianto Member of FKDKP (Banking
Compliance Director
of the organization.
Communication Forum)
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6. Improve the knowledge, skills and abilities of 11. Organize an annual GMS as stipulated in banking
all Bank employees at all levels or levels of the regulations and legislation and the Articles
organization. of Association, and be accountable for the
7. Conduct an evaluation of the performance of the implementation of its duties to the Board of
committee at the end of each financial year. Commissioners and shareholders through the
8. Follow up on the findings of the Internal Audit, GMS.
External Audit, and the results of supervision
by Bank Indonesia, the Financial Services During 2024, the Board of Directors has issued
Authority and the results of supervision by other internal policies and procedures related to the
authorities. Bank’s operations, both new and updated policies
9. Conduct evaluation and monitoring of the Bank’s and procedures, in the form of Decrees and Circulars
prudential principles and compliance and the of the Board of Directors (134 Decrees of the Board
implementation of internal control. of Directors and 405 Circulars of the Board of
10. Transparency of financial and non-financial Directors). These internal policies and procedures
conditions to Stakeholders as stipulated in have been published to all levels of the organization
banking regulations and applicable laws. through Megaweb Intranet.
Board of Directors Meeting in 2024
Throughout 2024, Bank Mega’s Board of Directors held meetings with the following agenda:
Joint Meeting
Name Position
Number of Meetings Number of Attendance Attendance Rate
Kostaman Thayib President Director 46 46 100%
Lay Diza Larentie Deputy President Director 46 40 87%
Indivara Erni Deputy President Director 46 43 93%
Madi D. Lazuardi Credit Director 46 44 96%
Martin Mulwanto Treasury and International Banking 46 40 87%
Director
Yuni Lastianto Compliance and Human Resources 46 43 93%
Director
C. Guntur Triyudianto Operations Director 46 44 96%
YB Hariantono Information Technology Director 46 44 96%
No. Date No. of Minutes No. Date No. of Minutes
1. 08 January 2024 NT.001/DIRBM/24 24. 15 July 2024 NT.024/DIRBM/24
2. 15 January 2024 NT.002/DIRBM/24 25. 22 July 2024 NT.025/DIRBM/24
3. 22 January 2024 NT.003/DIRBM/24 26. 29 July 2024 NT.026/DIRBM/24
4. 29 January 2024 NT.004/DIRBM/24 27. 05 August 2024 NT.027/DIRBM/24
5. 05 February 2024 NT.005/DIRBM/24 28. 12 August 2024 NT.028/DIRBM/24
6. 12 February 2024 NT.006/DIRBM/24 29. 19 August 2024 NT.029/DIRBM/24
7. 19 February 2024 NT.007/DIRBM/24 30. 26 August 2024 NT.030/DIRBM/24
8. 26 February 2024 NT.008/DIRBM/24 31. 02 September 2024 NT.031/DIRBM/24
9. 04 March 2024 NT.009/DIRBM/24 32. 09 September 2024 NT.032/DIRBM/24
10. 18 March 2024 NT.010/DIRBM/24 33. 23 September 2024 NT.033/DIRBM/24
11. 25 March 2024 NT.011/DIRBM/24 34. 30 September 2024 NT.034/DIRBM/24
12. 01 April 2024 NT.012/DIRBM/24 35. 07 October 2024 NT.035/DIRBM/24
13. 22 April 2024 NT.013/DIRBM/24 36. 14 October 2024 NT.036/DIRBM/24
14. 29 April 2024 NT.014/DIRBM/24 37. 21 October 2024 NT.037/DIRBM/24
15. 06 May 2024 NT.015/DIRBM/24 38. 28 October 2024 NT.038/DIRBM/24
16. 13 May 2024 NT.016/DIRBM/24 39. 04 November 2024 NT.039/DIRBM/24
17. 20 May 2024 NT.017/DIRBM/24 40. 11 November 2024 NT.040/DIRBM/24
18. 27 May 2024 NT.018/DIRBM/24 41. 18 November 2024 NT.041/DIRBM/24
19. 03 June 2024 NT.019/DIRBM/24 42. 25 November 2024 NT.042/DIRBM/24
20. 10 June 2024 NT.020/DIRBM/24 43. 09 December 2024 NT.043/DIRBM/24
21. 24 June 2024 NT.021/DIRBM/24 44. 16 December 2024 NT.044/DIRBM/24
22. 01 July 2024 NT.022/DIRBM/24 45. 23 December 2024 NT.045/DIRBM/24
23. 08 July 2024 NT.023/DIRBM/24 46. 30 December 2024 NT.046/DIRBM/24
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Governance
Sepanjang tahun 2024, Direksi telah melaksanakan 46 kali rapat Direksi dan 34 kali rapat gabungan dengan
Dewan Komisaris. Frekuensi kehadiran rapat adalah sebagai berikut:
Joint Meeting
Name Position
Number of Meetings Number of Attendance Attendance Rate
Chairul Tanjung President Commissioner 34 33 97%
Yungky Setiawan* Deputy President Commissioner 34 4 12%
Achjadi Ranuwisastra Independent Commissioner 34 33 97%
Lambock V. Nahattands Independent Commissioner 34 25 74%
Hizbullah Independent Commissioner 34 32 94%
Kostaman Thayib President Director 34 34 100%
Lay Diza Larentie Deputy President Director 34 28 82%
Indivara Erni Deputy President Director 34 33 97%
Madi D. Lazuardi Credit Director 34 33 97%
Martin Mulwanto Treasury and International 34 29 85%
Banking Director
Yuni Lastianto Compliance and Human 34 32 94%
Resources Director
C. Guntur Triyudianto Operations Director 34 32 94%
YB Hariantono Information Technology Director 34 32 94%
No. Date No. of Minutes No. Date No. of Minutes
1. 08 January 2024 NT.001/DEKOM-DIRBM/24 18. 22 July 2024 NT.018/DEKOM-DIRBM/24
2. 15 January 2024 NT.002/DEKOM-DIRBM/24 19. 29 July 2024 NT.019/DEKOM-DIRBM/24
3. 22 January 2024 NT.003/DEKOM-DIRBM/24 20. 05 August 24 NT.020/DEKOM-DIRBM/24
4. 05 February 2024 NT.004/DEKOM-DIRBM/24 21. 12 August 24 NT.020/DEKOM-DIRBM/24
5. 12 February 2024 NT.005/DEKOM-DIRBM/24 22. 19 August 24 NT.022/DEKOM-DIRBM/24
6. 19 February 2024 NT.006/DEKOM-DIRBM/24 23. 02 September 2024 NT.023/DEKOM-DIRBM/24
7. 04 March 2024 NT.007/DEKOM-DIRBM/24 24. 09 September 2024 NT.024/DEKOM-DIRBM/24
8. 18 March 2024 NT.008/DEKOM-DIRBM/24 25. 07 October 2024 NT.025/DEKOM-DIRBM/24
9. 01 April 2024 NT.009/DEKOM-DIRBM/24 26. 14 October 2024 NT.026/DEKOM-DIRBM/24
10. 22 April 2024 NT.010/DEKOM-DIRBM/24 27. 28 October 2024 NT.027/DEKOM-DIRBM/24
11. 06 May 2024 NT.011/DEKOM-DIRBM/24 28. 04 November 2024 NT.028/DEKOM-DIRBM/24
12. 20 May 2024 NT.012/DEKOM-DIRBM/24 29. 11 November 2024 NT.029/DEKOM-DIRBM/24
13. 03 June 2024 NT.013/DEKOM-DIRBM/24 30. 18 November 2024 NT.030/DEKOM-DIRBM/24
14. 10 June 2024 NT.014/DEKOM-DIRBM/24 31. 02 December 2024 NT.031/DEKOM-DIRBM/24
15. 01 July 2024 NT.015/DEKOM-DIRBM/24 32. 09 December 2024 NT.032/DEKOM-DIRBM/24
16. 08 July 2024 NT.016/DEKOM-DIRBM/24 33. 16 December 2024 NT.033/DEKOM-DIRBM/24
17. 15 Juli 2024 NT.017/DEKOM-DIRBM/24 34. 23 December 2024 NT.034/DEKOM-DIRBM/24
Training and Competency Development for the Board of Directors 2024
Bank Mega consistently facilitates training and competency enhancement programs for the Board of Directors.
Throughout 2024, members of the Board of Directors have participated in various training and development
programs, including:
Program Orientasi bagi Anggota Direksi Baru
In 2024, no orientation activities were conducted for new Directors, as there were no new appointments to the
Board of Directors.
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Throughout 2024, members of the Bank’s Board of Directors have participated in the following training and
competency development programs:
No. Title of Training Attended Organizer Date Venue
1. Kostaman Thayib
Mega Leaders Conference 2024 “Refocusing On Business Bank Mega 18-19 Januari Bandung.
Strategy For Sustainable Growth”, 2024
Pertemuan Koordinasi Tahunan 2024: Peran Pencegahan dan PPATK 30 Januari Hotel Intercontinental
Pemberantasan TPPU-TPPT-PPSPM Dalam Menyongsong 2024 Jakarta.
Indonesia Emas 2025
Pertemuan Tahunan Industri Jasa Keuangan 2024 - Sektor OJK 20 Februari Hotel The St. Regis,
Jasa Keuangan yang Kuat dan Stabil untuk Mendukung 2024 Jakarta.
Pertumbuhan Ekonomi yang Berkelanjutan
Visa Asia Pacific Senior Client Council (SCC) - Innovating For VISA 27-29 Hong Kong.
The Future: Balancing Growth, Technological Evolution, and Februari
Shifting Consumer Expectations in A Rapidly Changing World 2024
Seminar Penyelarasan Manajemen Risiko untuk Direksi: BARa 7-8 Maret Wisma Mandiri I,
Meningkatkan Efektivitas Penerapan Manajemen Risiko Untuk 2024 Jakarta Pusat.
Mewujudkan Industri Perbankan yang Berkelanjutan
Seminar Economic Outlook 2024 - Menopang Keberlanjutan PERBANAS 22 Maret Hotel Indonesia
Perekonomian Melalui Transisi EBT dan UMKM Naik Kelas 2024 Kempinski, Jakarta.
Executive Banking Forum: Infobank Executive Lunch 2024 Infobank 2 Mei 2024 Hotel Fairmont,
(Sharing Session with Bpk. Ignasius Jonan, Menteri Energi dan Jakarta.
Sumber Daya Mineral 2016-2019)
2024 Prudential International Insurance Conference (PIIC) Prudential 16-20 Juli Fairmont The Queen
2024 Elizabeth Hotel,
Montreal, Canada.
Visa Executive Program at the Olympic Games Paris 2024 VISA 25-29 Juli Paris.
2024
Launching Buku Panduan Resiliensi Digital (Digital Resilience) OJK 20 Agustus Four Seasons Hotel
2024 Jakarta.
Central Banking Services Festival 2024 - Embracing Innovation Bank Indonesia 28 Agustus Hotel St. Regis, Jakarta.
for The Future of Central Banking Services 2024
Sosialisasi Penerapan Program APU-PPT & PPPSPM di Allo Bank 12 September Menara Bank Mega,
Lingkungan Mega Corpora 2024 Jakarta.
Komitmen Deklarasi Anti Fraud #ZeroTolerance Bank Mega 18 Oktober Menara Bank Mega,
2024 Jakarta.
Workshop Cyber Risk and Data Privacy Awareness for Top Bank Mega 23 Oktober Menara Bank Mega,
Level Management Bank Mega 2024 Jakarta.
Pertemuan Tahunan Perbankan Syariah 2024 - Akselerasi OJK 25 Oktober The Hermes Palace
Pengembangan Perbankan Syariah Membangun Negeri 2024 Hotel, Banda Aceh.
Diskusi Program Tiga Juta Rumah (bersama Menteri Menteri 28 Oktober Kementerian PUPR,
Perumahan dan Kawasan Pemukiman) Perumahan 2024 Jakarta.
dan Kawasan
Pemukiman
CEO Networking 2024: Navigating Global Market Forces and Pasar Modal 26 November Raffles Hotel, Jakarta.
Technology Innovation for Sustainable Business Indonesia 2024
Pertemuan Tahunan Bank Indonesia 2024: Sinergi Memperkuat Bank Indonesia 29 November Grha Bhasvara
Stabilitas dan Transformasi Ekonomi Nasional 2024 Icchana - Kompleks
Perkantoran Bank
Indonesia, Jakarta.
2. Lay Diza Larentie
Mega Leaders Conference 2024 “Refocusing On Business Bank Mega 18-19 Januari Bandung.
Strategy For Sustainable Growth” 2024
Economic Outlook 2024 - Year of Optimism CNBC Indonesia 29 Februari Hotel Ritz-Carlton
2024 Pacific Place, Jakarta
Seminar Penyelarasan Manajemen Risiko bagi Direksi: BARa 4-5 Mandiri Club, Jakarta.
Meningkatkan Efektivitas Penerapan Manajemen Risiko untuk September
Mewujudkan Industri Perbankan yang Berkelanjutan 2024
Sosialisasi Penerapan Program APU-PPT & PPPSPM di Allo Bank 12 September Menara Bank Mega,
Lingkungan Mega Corpora 2024 Jakarta.
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Corporate
Governance
No. Title of Training Attended Organizer Date Venue
Komitmen Deklarasi Anti Fraud #ZeroTolerance Bank Mega 18 Oktober Menara Bank Mega,
2024 Jakarta.
Workshop Cyber Risk and Data Privacy Awareness for Top Bank Mega 23 Oktober Menara Bank Mega,
Level Management Bank Mega 2024 Jakarta.
3. Indivara Erni
Pelatihan dan Sosialisasi PMK No.122 Tahun 2023 Mengenai Bank Mega 11 Januari Menara Bank Mega,
Petunjuk Pelaksanaan Lelang 2024 Jakarta.
Mega Leaders Conference 2024 “Refocusing On Business Bank Mega 18-19 Januari Bandung.
Strategy For Sustainable Growth” 2024
Economic Outlook 2024 - Year of Optimism CNBC Indonesia 29 Februari Hotel Ritz-Carlton
2024 Pacific Place, Jakarta.
Focus Group Discussion (FGD) Kemendagri dan OJK tentang OJK 4 Maret 2024 Hotel Borobudur,
Pemenuhan Modal Inti Minimum (MIM) Bank Pembangunan Jakarta.
Daerah (BPD): Penguatan dan Konsolidasi BPD
Pertemuan Pembahasan Penerapan Tata Kelola Konglomerasi OJK 5 Juni 2024 Kantor OJK (Menara
Keuangan Mega Corpora (Departemen Radius Prawiro),
Pengawasan Jakarta.
Konglomerasi
Keuangan)
Prospera on Climate Risk Management Policies for Indonesian OJK 28 Juni 2024 Raffles Jakarta Hotel,
Banks - Kick Off Ceremony Cooperation OJK Jakarta.
Seminar Penyelarasan Manajemen Risiko bagi Direksi: BARa 4-5 Mandiri Club, Jakarta.
Meningkatkan Efektivitas Penerapan Manajemen Risiko untuk September
Mewujudkan Industri Perbankan yang Berkelanjutan 2024
Sosialisasi Penerapan Program APU-PPT & PPPSPM di Allo Bank 12 September Menara Bank Mega,
Lingkungan Mega Corpora 2024 Jakarta.
Komitmen Deklarasi Anti Fraud #ZeroTolerance Bank Mega 18 Oktober Menara Bank Mega,
2024 Jakarta.
Workshop Cyber Risk and Data Privacy Awareness for Top Bank Mega 23 Oktober Menara Bank Mega,
Level Management Bank Mega 2024 Jakarta.
Sosialisasi Rancangan Peraturan Otoritas Jasa Keuangan OJK 2 Desember Menara Radius Prawiro,
(RPOJK) tentang Konglomerasi Keuangan dan Perusahaan 2024 Komplek Perkantoran
Induk Konglomerasi Keuangan Bank Indonesia, Jakarta
Pusat.
4. Yuni Lastianto
Mega Leaders Conference 2024 “Refocusing On Business Bank Mega 18-19 Januari Bandung.
Strategy For Sustainable Growth” 2024
Pertemuan Koordinasi Tahunan 2024: Peran Pencegahan dan PPATK 30 Januari Online.
Pemberantasan TPPU-TPPT-PPSPM Dalam Menyongsong 2024
Indonesia Emas 2025
Webinar Outlook Ekonomi dan Keuangan di Tahun 2024 OJK Institute 22 Februari Online.
2024
Seminar Penyelarasan Manajemen Risiko untuk Direksi: BARa 7-8 Maret Wisma Mandiri I,
Meningkatkan Efektivitas Penerapan Manajemen Risiko Untuk 2024 Jakarta Pusat.
Mewujudkan Industri Perbankan yang Berkelanjutan
Seminar Data Protection: Legal & Information System Bursa Efek 3 Juni 2024 Gedung Bursa Efek
Indonesia Indonesia, Jakarta.
Prakonvensi Rancangan Standar Kompetensi Kerja Nasional OJK 4 Juni 2024 Swiss-Belhotel,
Indonesia (RSKKNI) Bidang Manajemen Risiko Perbankan Cirebon.
Kegiatan Rembuk Nasional PPATK - 22 Tahun Gerakan PPATK 6 Juni 2024 Gedung PPATK,
Nasional APU PPT dan Pendanaan Proliferasi Senjata Jakarta.
Pemusnah Massal Indonesia
Kick Off AKUBISA dan Diseminasi Kajian Model Bisnis Bank Indonesia 24 Juni 2024 Gedung Bank
Pembiayaan UMKM Indonesia, Jakarta.
Konvensi Nasional Rancangan Standar Kompetensi Kerja OJK 8 Juli 2024 Hotel DoubleTree,
Nasional Indonesia (RSKKNI) Bidang Manajemen Risiko Surabaya.
Perbankan
Peluncuran dan Penjelasan Pelaksanaan FIR on ML/TF Tahun PPATK 20 Agustus Gedung PPATK,
2024 2024 Jakarta.
FGD Penerapan Sertifikat-el PERBANAS 27 Agustus Hotel Ayana, Jakarta.
2024
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No. Title of Training Attended Organizer Date Venue
Sosialisasi Komitmen dan Tindak Lanjut Rembuk Nasional FKDKP 6 September Online.
tanggal 6 Juni 2024 PPATK dan FKDKP 2024
Sosialisasi Penerapan Program APU-PPT & PPPSPM di Allo Bank 12 September Menara Bank Mega,
Lingkungan Mega Corpora 2024 Jakarta.
Green Financial Crime International Seminar: Optimizing Universitas 24 Online.
Collaboration in Mitigating and Eradicating Green Financial Andalas & September
Crime in Indonesia Toward Indonesia Emas 2045 PPATK 2024
Komitmen Deklarasi Anti Fraud #ZeroTolerance Bank Mega 18 Oktober Menara Bank Mega,
2024 Jakarta.
Workshop Cyber Risk and Data Privacy Awareness for Top Bank Mega 23 Oktober Menara Bank Mega,
Level Management Bank Mega 2024 Jakarta.
Road to 3rd Indonesia Data Privacy and Protection PT. Xynexis 6 November Indigo Hotel, Bandung.
Symposium 2025 (Exchange Sessions & CISO Briefing) International & 2024
KOMINFO
Sosialisasi Ketentuan Perbankan (terkait RPOJK yang OJK OJK 7 November 2024
akan berlaku bagi Bank Umum: RPOJK tentang Perluasan
Kegiatan Usaha Perbankan, RPOJK tentang Integritas
Pelaporan Keuangan, RPOJK Perubahan atas POJK No. 42/
POJK.03/2015, dan RPOJK Perubahan atas POJK No. 50/
POJK.03/2017)
Seminar Nasional: Memerangi Judi Online dan Kejahatan Baru PPATK 19 November Hotel Four Seasons,
Era Ekonomi Digital 5.0 2024 Jakarta.
Live Talkshow kelas Literasi ke-3 dengan tema RUU PPATK 20 November Online.
Perampasan Aset: Mengapa Harus Tetap Disahkan? 2024
Sosialisasi Rancangan Peraturan Otoritas Jasa Keuangan OJK 2 Desember Online.
(RPOJK) tentang Konglomerasi Keuangan dan Perusahaan 2024
Induk Konglomerasi Keuangan
Focus Group Discussion terkait Penerapan Pengendalian OJK 18 Desember Online.
Internal dalam Proses Pelaporan Keuangan Bank 2024
5. C. Guntur Triyudianto
Mega Leaders Conference 2024 “Refocusing On Business Bank Mega 18-19 Januari Bandung.
Strategy For Sustainable Growth” 2024
Seminar Penyelarasan Manajemen Risiko untuk Direksi: BARa 7-8 Maret Wisma Mandiri I,
Meningkatkan Efektivitas Penerapan Manajemen Risiko Untuk 2024 Jakarta.
Mewujudkan Industri Perbankan yang Berkelanjutan
Sharing Session: Rancangan Peraturan Pemerintah Tentang Forum 16 Mei 2024 Hotel Santika Premiere
Peraturan Pelaksanaan Undang-Undang Nomor 27 Tahun 2022 Komunikasi Slipi, Jakarta.
tentang Perlindungan Data Pribadi (RPP PDP) Direktur
Operasional
Perbankan
(FKDOP)
Sosialisasi Pembayaran kepada Industri PJP/PIP dengan Bank Indonesia 26 Agustus Hotel Bidakara, Jakarta.
tema Enhancing Fraud Detection Systems to Strengthen 2024
Cybersecurity Resilience in the Payment System Industry
Sosialisasi Penerapan Program APU-PPT & PPPSPM di Allo Bank 12 September Auditorium, Menara
Lingkungan Mega Corpora 2024 Bank Mega, Jakarta.
Komitmen Deklarasi Anti Fraud #ZeroTolerance Bank Mega 18 Oktober Menara Bank Mega,
2024 Jakarta.
Workshop Cyber Risk and Data Privacy Awareness for Top Bank Mega 23 Oktober Menara Bank Mega,
Level Management Bank Mega 2024 Jakarta.
6. YB. Hariantono
Mega Leaders Conference 2024 “Refocusing On Business Bank Mega 18-19 Januari Bandung
Strategy For Sustainable Growth” 2024
Economic Outlook 2024 - Year of Optimism CNBC Indonesia 29 Februari Hotel Ritz-Carlton
2024 Pacific Place, Jakarta.
Tech & Telco Summit 2024 - AI Meets Telco: Reimagining CNBC Indonesia 5 Maret 2024 Menara Bank Mega,
Business in Digital Landscape Jakarta.
Women Leadership Forum iCIO Community 6 Maret 2024 Habitate, Jakarta.
Seminar Penyelarasan Manajemen Risiko untuk Direksi: BARa 7-8 Maret Wisma Mandiri I,
Meningkatkan Efektivitas Penerapan Manajemen Risiko Untuk 2024 Jakarta
Mewujudkan Industri Perbankan yang Berkelanjutan
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Corporate
Governance
No. Title of Training Attended Organizer Date Venue
Google Cloud Leaders Exchange - Melambung Tinggi Bersama Google Cloud 19 Maret The Langham, Jakarta.
Cloud melalui Transformasi AI 2024
iCIO Exchange Goes To Green Data Centre XL Axiata - Secure iCIO 29 Mei 2024 Data Centre XL Axiata,
Credible Insights to Fortify Your Organization’s Strategic Community & Cibitung.
Outlook by Prioritizing Data Security Measures XL Axiata
Phygital Convergence: Elevating Banking Experience PT. Intikom 17 Juli 2024 Raffles Hotel, Jakarta.
Berlian Mustika
Infobank - Backbase Power Breakfast: Unveilling Economic Infobank 18 Juli 2024 Hotel Indonesia
Insight & Strategies For Tomorrows Leaders Kempinski, Jakarta.
Infobank - Backbase Leadership Banking Insights Forum Infobank 18 Juli 2024 Hotel Indonesia
2024 Bertajuk Digital Banking 4.0: Advancing And Growth In Kempinski, Jakarta.
Indonesia’s Banking Economy
FEKDI x KKI 2024 (Festival Ekonomi Keuangan Digital Kementerian 1-2 Agustus Jakarta Convention
Indonesia dan Karya Kreatif Indonesia) Pariwisata 2024 Center, Jakarta.
dan Ekonomi
Kreatif/Badan
Pariwisata dan
Ekonomi Kreatif
Sovereign AI: Empowering Indonesia’s Future (Launching Kominfo 21 Agustus Hotel Indonesia
Cloudeka GPU Lintasarta) 2024 Kempinski, Jakarta.
The Big Idea Forum - The Age of AI: Should We Be Afraid? CNN Indonesia 30 Agustus TransMedia Building,
2024 Jakarta.
Focus Group Discussion (The Necessity of Optimized IT iCIO 11 September Hotel Fairmont,
Strategies, Cutting-edge Security Measures: Innovation, Community 2024 Jakarta.
Challenges and Future Direction)
Sosialisasi Penerapan Program APU-PPT & PPPSPM di Allo Bank 12 September Menara Bank Mega,
Lingkungan Mega Corpora 2024 Jakarta.
Komitmen Deklarasi Anti Fraud #ZeroTolerance Bank Mega 18 Oktober Menara Bank Mega,
2024 Jakarta.
Workshop Cyber Risk and Data Privacy Awareness for Top Bank Mega 23 Oktober Menara Bank Mega,
Level Management Bank Mega 2024 Jakarta.
Prima Executive Gathering 2024: Leveraging Collaboration for PT. Rintis 24 Oktober The Meru Sanur, Bali.
Optimal Performance and Cyber Resilience Sejahtera 2024
Executive Leadership Forum and iCIO Awards 2024: Adapting iCIO 6 November Thamrin Nine Ballroom,
To Uncertainty: Empowering Business Resilience in A Dynamic Community 2024 Jakarta.
Era
Program iCIO Traveler Goes to Bali Becoming A Cyber- iCIO 21-23 Bali.
Resilient Organization: Challenges and Roadmaps Community November
2024
The Future of Corporate Banking and Multiplatform Threat Comarch 3 Desember Kempinski Hotel,
Protection for Banking Security 2024 Jakarta.
7. Madi Darmadi Lazuardi
Mega Leaders Conference 2024 “Refocusing On Business Bank Mega 18-19 Januari Bandung.
Strategy For Sustainable Growth” 2024
Economic Outlook 2024 - Year of Optimism CNBC Indonesia 29 Februari Hotel Ritz-Carlton
2024 Pacific Place, Jakarta.
Seminar Penyelarasan Manajemen Risiko bagi Direksi: BARa 4-5 Mandiri Club, Jakarta.
Meningkatkan Efektivitas Penerapan Manajemen Risiko untuk September
Mewujudkan Industri Perbankan yang Berkelanjutan 2024
Sosialisasi Penerapan Program APU-PPT & PPPSPM di Allo Bank 12 September Menara Bank Mega,
Lingkungan Mega Corpora 2024 Jakarta.
Komitmen Deklarasi Anti Fraud #ZeroTolerance Bank Mega 18 Oktober Menara Bank Mega,
2024 Jakarta.
Workshop Cyber Risk and Data Privacy Awareness for Top Bank Mega 23 Oktober Menara Bank Mega,
Level Management Bank Mega 2024 Jakarta.
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No. Title of Training Attended Organizer Date Venue
8. Martin Mulwanto
Mega Leaders Conference 2024 “Refocusing On Business Bank Mega 18-19 Januari Bandung.
Strategy For Sustainable Growth” 2024
Economic Outlook 2024 - Year of Optimism CNBC Indonesia 29 Februari Hotel Ritz-Carlton,
2024 Pacific Place, Jakarta.
Seminar Penyelarasan Manajemen Risiko untuk Direksi: BARa 7-8 Maret Wisma Mandiri I,
Meningkatkan Efektivitas Penerapan Manajemen Risiko Untuk 2024 Jakarta.
Mewujudkan Industri Perbankan yang Berkelanjutan
Kegiatan Silaturahmi Gubernur Bank Indonesia dengan Bank Indonesia 8 Mei 2024 Bank Indonesia,
Asosiasi Pasar Uang dan Pasar Valuta Asing Indonesia Jakarta.
(APUVINDO)
PPL Online WPPE: Kupas Tuntas Future di Pasar Modal TICMIEDU 14-25 Online.
Indonesia Agustus 2024
2024 J.P. Morgan Investment Forum - Road to Indonesia’s J.P. Morgan 4 September Hotel St. Regis,
Golden 2045 Vision 2024 Jakarta.
Sosialisasi Penerapan Program APU-PPT & PPPSPM di Allo Bank 12 September Menara Bank Mega,
Lingkungan Mega Corpora 2024 Jakarta.
Workshop Cyber Risk and Data Privacy Awareness for Top Bank Mega 23 Oktober Menara Bank Mega,
Level Management Bank Mega 2024 Jakarta.
Assessment on the Board of Directors Assessment on the Performance of the
Performance Committees under the Board of Directors
The Board of Directors Performance Assessment As outlined in the Board Manual, the Board of
is conducted once a year with reference to the Directors may establish committees to enhance the
provisions stipulated in the Decree of the Board effectiveness of their duties and responsibilities.
of Commissioners No. 014/DEKOM/XII/16 dated In line with this, the Board of Directors is required
December 23, 2016 concerning Self-Assessment to evaluate each committee’s performance at the
of the Board of Commissioners and Board of end of the financial year. As of December 31, 2024,
Directors, and Succession in the Board of Directors eight committees have been formed under the
Nomination Process, and/or the Decree of the Board Board of Directors, including the Risk Management
of Commissioners No. 011/DEKOM/XI/23 dated Committee, Asset and Liability Committee (ALCO),
November 13, 2023 concerning the Work Guidelines Credit Policy Committee, Information Technology
and Rules of Procedure of the Remuneration and Steering Committee, Human Resources Committee,
Nomination Committee. The Board of Directors Product Committee, Crisis Management Committee,
Assessment is conducted in accordance with and Credit Committee.
the established criteria which include duties
and responsibilities in accordance with related Overall, the Board of Directors considers these
regulations. Self-Assessment is followed by the eight committees to have effectively fulfilled their
implementation of succession in the nomination duties and responsibilities throughout 2024. A more
process for Members of the Board of Directors. This is detailed explanation of their implementation can
part of the process of preparing for the sustainability be found in the Committees Under the Board of
of leadership by obtaining potential candidates to Directors section.
occupy the position of Directors. Ultimately, the
selected potential candidates will be nominated as
Members of the Board of Directors to the Board of
Commissioners.
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Corporate
Governance
Transparency of Information related
to the Board of Commissioners and
the Board of Directors
DIVERSITY OF THE COMPOSITION OF Career and experience
THE BOARD OF COMMISSIONERS AND Members of the Board of Commissioners are
BOARD OF DIRECTORS experienced in the financial and banking industry,
with various careers that have been undertaken, such
The management of Bank Mega firmly believes as Chairman of the National Economic Committee
that diversity within the composition of the Board and Coordinating Minister for the Economy, Special
of Commissioners and Board of Directors brings a Staff of the Ministry, and have been key persons in
breadth of perspectives, backgrounds, experiences, various leading banks in Indonesia.
and expertise, all of which collectively enhance the
depth and quality of business decisions. Furthermore, Board of Directors Diversity
the composition of the Board of Commissioners and Similar to the Board of Commissioners, the Board of
Board of Directors adheres to prevailing regulations, Directors of Bank Mega also embodies diversity in
particularly POJK No. 33/POJK.04/2014, which alignment with the provisions set forth in POJK No.
mandates that members of the Board must possess 17 of 2023.
knowledge and/or expertise relevant to the needs
of the Issuer or Public Company. Additionally, POJK Educational Background
No. 17 of 2023 stipulates that the appointment Members of the Board of Directors have various
and/or replacement of members of the Board of educational backgrounds, from S1 to S2 from within
Commissioners and Board of Directors must prioritize and outside the country, with various majors such
a composition that is professional, independent, as engineering, geology, economics, business
alignment of competencies, and diversity. This administration management, and law.
diversity encompasses various aspects, including
career background, professional experience, Age
educational qualifications, and gender representation. Members of the Board of Directors consist of various
ages, between 55 years to 62 years, which reflects
Diversity of the Board of Commissioners a long and proven track record of experience in the
In accordance with POJK No. 17 of 2023, the diversity financial and banking industry.
of the Board of Commissioners can be assessed
from four aspects: background, age, career and Career and experience
experience, and gender. Members of the Board of Directors are experienced
in the financial and banking industry with various
Educational background careers that have been undertaken such as at Bank
Members of the Board of Commissioners of Bank Indonesia and becoming key persons in leading
Mega have diverse educational backgrounds, financial and banking institutions with reliable
from S1 to S3, from within and outside the country competence.
with various majors such as dentistry, economics,
management and law. Gender
Members of the Board of Directors number 8 people,
Age consisting of 6 men and 2 women, so that the ratio
The age range of members of the Board of of female members of the Board of Directors to the
Commissioners, ranging from 63 years to 79 years, total members of the Board of Directors is 25%. In
reflects a long track record of experience in the addition, the two female members of the Board
financial and banking industry. of Directors were appointed as Deputy President
Directors of Bank Mega.
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CONCURRENT POSITIONS OF THE NOMINATION AND REMUNERATION OF
BOARD OF COMMISSIONERS AND THE BOARD OF COMMISSIONERS AND
BOARD OF DIRECTORS THE BOARD OF DIRECTORS
In matters of concurrent positions, the Board of The appointment of members of the Board of
Commissioners and Board of Directors of Bank Commissioners and the Board of Directors, as well as
Mega remain fully committed to complying with the determination of their remuneration, falls under
applicable laws, regulations, and requirements set the authority of shareholders through the General
forth by regulatory authorities. Detailed explanations Meeting of Shareholders (GMS) mechanism.
regarding the concurrent positions held by each
member of the Board of Commissioners and Board Nomination of the Board of Commissioners and the
of Directors are provided in their respective profiles Board of Directors
within the Company Profile section of this Annual The nomination process for the Board of
Report. Commissioners and Board of Directors is governed
by the Decree of the Board of Commissioners No.
PERFORMANCE ASSESSMENT OF THE SK.012/DEKOM/XI/23 dated November 13, 2023,
BOARD OF COMMISSIONERS AND THE concerning the Nomination Policy for the Board
BOARD OF DIRECTORS of Commissioners and Members of the Board of
Directors.
In accordance with the Board Manual, the Board
of Commissioners implements a self-assessment The nomination mechanism for members of the
policy to evaluate the performance of both Board of Commissioners and the Board of Directors
the Board of Commissioners and the Board of is structured as follows:
Directors. This policy is outlined in the Decree of 1. The Remuneration and Nomination Committee
the Board of Commissioners No. 014/DEKOM/ holds a discussion meeting, documented in
XII/16 dated December 23, 2016, regarding the the minutes, which includes the rationale,
Self-Assessment of the Board of Commissioners considerations, and qualifications of the
and the Board of Directors and the Succession proposed candidates, including their track
Process in the Nomination of the Board of Directors. records.
It is also regulated in the Decree of the Board 2. The Remuneration and Nomination Committee
of Commissioners No. 011/DEKOM/XI/23 dated provides written notification to the Board of
November 13, 2023, concerning the Work Guidelines Commissioners regarding the candidates for the
and Rules of Procedure of the Remuneration and Board of Commissioners and/or the Board of
Nomination Committee. Directors.
3. The Board of Commissioners, after considering
Board of Commissioners Performance Assessment the recommendations from the Remuneration
The Board of Commissioners performance assessment and Nomination Committee, submits the
is carried out in accordance with the established proposal to the shareholders for discussion in
criteria, which include duties and responsibilities in the General Meeting of Shareholders (GMS).
accordance with related regulations, and is carried 4. The GMS decision regarding the composition
out 1 (one) time in 1 (one) year. of the Board of Commissioners and/or Board of
Directors is formalized in the Deed of Minutes or
Board of Directors Performance Assessment GMS Resolutions and reported to the Financial
The Board of Directors performance assessment Services Authority (OJK) no later than 10 (ten)
is carried out in accordance with the established days after the GMS. The resolution must also
criteria, which include duties and responsibilities be reported to the Ministry of Law and Human
in accordance with related regulations. Self- Rights through a notary no later than 30 (thirty)
Assessment is followed by the implementation of days after the deed’s issuance.
succession in the nomination process for members of 5. Members of the Board of Commissioners and/
the Board of Directors. This is part of the process of or the Board of Directors approved by the GMS
preparing for leadership sustainability by obtaining must undergo a Fit and Proper Test conducted
potential candidates to occupy the position of Board by OJK.
of Directors.
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Corporate
Governance
Implementation of Remuneration Governance
The implementation of remuneration governance at Bank Mega is regulated under the Board of Directors
Decree No. SK.093/DIRBM/22 dated November 24, 2022, concerning Remuneration Governance at PT Bank
Mega, Tbk. This policy has been in effect since January 1, 2017, in accordance with the provisions set forth in OJK
Regulation No. 45/POJK.03/2015 dated December 23, 2015, and OJK Circular Letter No. 40/SEOJK.03/2016
dated September 26, 2016, on the Implementation of Governance in Remuneration for Commercial Banks.
These provisions have applied to remuneration calculations since 2017, with payments made in 2018.
Remuneration of the Board of Commissioners and Directors
The Board of Commissioners and Directors receive the following remuneration and facilities packages:
Board of Commissioners Board of Directors
No Type of Income/ Facilities
Person Rp Million Person Rp Million
1 Remuneration (Salary, bonuses, routine allowances, tantiem, 4 27,154 8 77,425
and other facilities in non-kind form)
2 Other facilities in kind (housing, health insurance, etc.) that:
• Can be owned 4 115 8 163
• Cannot be owned
Total 27,269 77,588
Meanwhile, the remuneration package categorized by income levels received by members of the Board of
Commissioners and the Board of Directors over a period of one year is as follows:
Total Remuneration per Person in 1 (one)
Number of Directors Number of the Board of Commissioners
Year*)
Above Rp2 billion 8 4
Above Rp1 billion - Rp2 billion - -
Above Rp500 million - Rp1 billion - -
Rp500 million and below - -
The number of members of the Board of Commissioners, Directors and employees who receive variable
remuneration for 1 (one) year and the total nominal amount is as follows:
Board of Commissioners Board of Directors Employees
No Variable Remuneration
Person Rp Million Person Rp Million Person Rp Million
1 TOTAL - - - - - -
Remuneration for Risk Takers
The following table explains the composition and number of parties holding positions as Material Risk Takers
(MRT) as of December 31, 2024
MRT Position Number of MRT
Board of Commissioners 4
Board of Directors 8
Group Head 6
Regional Head 8
Selective Division Head* 21
*Selective Division Heads categorized as MRT can be adjusted annually based on Management Decision.
The amount of MRT remuneration given in 1 (one) year is as follows:
A. Fixed Remuneration *) Rp Million
1. Cash Rp183.866
2. Shares/share-based instruments issued by the Bank -
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B. Variable Remuneration *) Not Deferred Deferred
1. Cash - -
• BOD - BOC - Committee of Experts (2018-2021) - -
• MRT Employee (2021-2023) - -
2. Shares/share-based instruments issued by the Bank
Variable remuneration for Material Risk Takers is given in cash (100%) with a deferral period carried out in
stages over a period of 3 (three) years which is given on a pro rata basis with a scheme according to the table
below:
Material Risk Takers
Direct Payment 1st year payment 2nd year payment 3rd year payment
(MRT)
Board of Commissioners
80% 6.66% 6.66% 6.66%
Board of Directors
Group Head
Regional Head 85% 5% 5% 5%
Selective Division Head
The deferred bonus payment for the 1st year is paid in the following year after the direct payment and so on
until the payment for the 3rd year.
Total Reduction During Reporting Period
Types of Variable Remaining Pending Amount
Remuneration (Rp Million) Due to Explicit Due to Implicit
Adjustment (A) Adjustment (B)
Cash (Rp Million) 11,688
Shares/Share-based
instruments issued by the
Bank (in share certificates and
- - -
nominal millions of Rupiah
which is the conversion of the
share certificates)
Total 11,688
Other Quantitative Information
Other quantitative information related to the Highest and Lowest Salary Ratio in the Bank and the number of
employees affected by termination of employment and the total nominal severance pay paid by Bank Mega in
2024 are as follows:
Description Ratio
a. Highest and Lowest Employee Salary Ratio 41.28 : 1
b. Highest and Lowest Director Salary Ratio 3:1
c. Highest and Lowest Board of Commissioners Salary Ratio 4.26 : 1
d. Highest Director Salary Ratio and Highest Employee Salary 4.38 : 1
Ratio
Nominal Amount of Severance Pay Paid per Person in 1 (one) year Number of Employees
Above IDR1 Billion 0
Between IDR 500 million to IDR1 Billion 1
Up to IDR500 Million 357
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Corporate
Governance
Committees Under
The Board of Commissioners
In carrying out the Bank’s supervisory functions and 4. Decree of the Board of Commissioners No.
duties, the Board of Commissioners is assisted by 009/DEKOM/XI/23 dated November 13, 2023
Committees under the Board of Commissioners. This concerning the Audit Committee Charter.
is in accordance with the Board of Commissioners
Charter (Board Manual) which states that the Board Audit Committee Charter
of Commissioners shall establish an Audit Committee, The Audit Committee Charter was prepared based
Risk Monitoring Committee, and Remuneration and on POJK No.55/POJK.04/2015 on the Establishment
Nomination Committee in order to support the and Work Implementation Guidelines of Audit
effectiveness of the implementation of its duties and Committee, and Bank Mega’s Articles of Association.
responsibilities. The Audit Committee Charter was signed by the
Board of Commissioners on November 13, 2023, and
regulates among others:
AUDIT COMMITTEE 1. Composition, structure and membership
requirements;
The Audit Committee is a Committee established 2. Duties and responsibilities, and authorities;
under and accountable to the Board of 3. Rules of procedure;
Commissioners, tasked with supporting the Board 4. Meetings, quorum and decision-making,
in overseeing audit-related matters. In fulfilling 5. Term of office of independent Committee
its responsibilities, the Audit Committee provides members;
independent opinions on issues requiring the Board 6. Performance evaluation mechanism; and
of Commissioners’ attention, ensuring alignment 7. Review period of guidelines and work rules.
with governance principles and applicable laws and
regulations. Organizational Structure and Composition
Bank Mega Audit Committee Charter regulates the
Legal Basis for Establishment structure and membership of the Audit Committee,
1. Financial Services Authority Regulation No. 17 of which is appointed and dismissed by the Board of
2023 dated September 14, 2023 concerning the Commissioners and is responsible to the Board of
Implementation of General Bank Governance. Commissioners.
2. Financial Services Authority Regulation No.
55/POJK.04/2015 dated December 23, 2015 The Audit Committee consists of 3 (three) members,
concerning the Establishment and Guidelines for with the composition of membership at the end of
the Implementation of the Audit Committee. 2024 consisting of 1 (one) Independent Commissioner
3. Decree of the Board of Directors No. SK. 111/ as Chairperson and member and 2 (two) members of
DIRBM/23 dated August 31, 2023 concerning the the Audit Committee from independent parties, with
Audit Committee of PT Bank Mega Tbk. the following composition:
Name Position Appointment Date Areas of expertise Concurrent Position
Hizbullah* Chairman 01 September 2023 Banking Independent Commissioner of PT Bank
Mega Tbk
Purwo Junianto Member 01 September 2023 Finance & -
Banking
Ivan Purnama Sanoesi Member 01 September 2023 Finance & a. Member of the Risk Monitoring
Banking Committee of PT Bank Hibank Indonesia
(Member of BNI)
b. Member of the Audit Committee of
PT Bank SMBC Indonesia Tbk
c. Member of the Risk Monitoring
Committee of PT Bank Ina Perdana Tbk
d. Member of the Risk Monitoring
Committee of PT BCA Digital
* Appointed as Chairman of the Audit Committee replacing Lambock V. Nahattands on August 31, 2023
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The Bank Mega Audit Committee is chaired by an Independent Commissioner who also serves as a member,
with the following organizational structure:
Committee Chairman
Independent Commissioner
Member Member
Independent Members who have expertise Independent Members who have expertise
in the field of finance or accounting in the field of law or banking
The implementation of duties and responsibilities the adequacy of internal control including the
of Bank Mega Audit Committee is stipulated in adequacy of the financial reporting process.
the Decree of Board of Commissioners No. 009/ 2. The monitoring and evaluation above are at least
DEKOM/XI/23 dated November 13, 2023 on Audit carried out on:
Committee Charter. The Charter was updated based a. Implementation of the duties of the Internal
on the prevailing OJK regulations. Audit Work Unit.
b. Compliance of the implementation of
Independence of the Audit Committee audits by the Public Accounting Firm with
In carrying out its duties, the Audit Committee applicable audit standards.
must be independent. Each member of the Audit c. Implementation of follow-up actions by the
Committee has met the following independence Board of Directors on the findings of the
criteria: Internal Audit Work Unit, public accountants,
11. Is not a person who works or has the authority and the results of supervision by Bank
and responsibility to plan, lead, control, Indonesia and the Financial Services Authority
supervise the activities of the Bank within the in order to provide recommendations to the
last 6 (six) months, except for the Independent Board of Commissioners.
Commissioner. 3. Recommending the appointment of Public
2. Does not have direct or indirect shares in the Accountants and Public Accounting Firms to
Bank. conduct annual financial report audits to the
3. Does not have an affiliated relationship with the Board of Commissioners.
Bank, members of the Board of Commissioners, 4. Evaluating the implementation of annual financial
members of the Board of Directors, or Major report audits by the Public Accounting Firm.
Shareholders of the Bank; and 5. Provide recommendations to the Board of
4. Does not have a direct or indirect business Commissioners regarding the appointment of an
relationship related to the Bank’s business independent quality controller from an external
activities. party to conduct a review of internal audit
performance.
All members of the Audit Committee have signed an 6. Provide recommendations for the termination
Independent Statement letter documented by the and appointment of the Head of the Internal
Corporate Secretary. Audit Work Unit.
Duties and Responsibilities of the Audit Profile of Audit Committee Members
Committee The complete profile of Audit Committee members
The Audit Committee has fulfilled its duties can be seen in the Profile of Board of Commissioners
and responsibilities by providing independent, Members and Profile of Non-Commissioners
professional opinions on reports and other Committee Members, in the Company Profile chapter
information submitted by the Board of Directors. in this Annual Report.
Additionally, it identifies key issues that require the
attention of the Board of Commissioners, including: Audit Committee Meetings and Attendance
1. Monitoring and evaluating the planning and Bank Mega Audit Committee held regular meetings
implementation of audits and monitoring the at least 1 (one) time in 1 (one) month, in accordance
follow-up of audit results in order to assess with the provisions in the Audit Committee Charter
and POJK No.17 of 2023. In addition, the meeting
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can only be held if attended by at least 50% (fifty percent) of the total members. During 2024, the Audit
Committee held 20 (twenty) meetings, which were attended by all committee members. The results of the
Audit Committee Meeting decisions are set forth in a meeting minutes and well documented.
Audit Committee Meeting Attendance Data 2024
No Name of Meeting Participants Meeting Attendance Attendance Percentage
1. Hizbullah 20 (Twenty) times 100%
2. Purwo Junianto 20 (Twenty) times 100%
3. Ivan Purnama Sanoesi 20 (Twenty) times 100%
Total Meetings During the Year 20 (Twenty) times
Audit Committee Meeting Agenda
No. Date Agenda
1 23 January 2024 Evaluasi Rencana Kerja dan Anggaran IADT PT Bank Mega Tbk Tahun 2024
2 23 January 2024 1. Evaluation of the Results of the Implementation of IADT Tasks of PT Bank Mega Tbk for the Period
of Semester II of 2023.
2. Evaluation of the Implementation of the Board of Directors’ Follow-up on Internal and External
Audit Findings in Semester II of 2023.
3 24 January 2024 1. Closing Meeting with External Audit (KAP AAJ/RSM Indonesia).
2. Presentation of the implementation of the Audit for the Fiscal Year 2023.
4 27 February 2024 Evaluation of the Results of the Implementation of IADT Tasks of PT Bank Mega Tbk for the period
of January 2024.
5 21 March 2024 Evaluation of the Results of the Implementation of IADT Tasks of PT Bank Mega Tbk for the period
of February 2024.
6 19 April 2024 Evaluation of the Results of the Implementation of the Audit of the Financial Statements of PT Bank
Mega Tbk by the Public Accounting Firm (KAP) for the Fiscal Year 2023.
7 19 April 2024 Evaluation of the Audit Report for Quarter I/2024.
8 17 May 2024 Evaluation of the Conformity of the Financial Statements of PT Bank Mega Tbk with Accounting
Standards for the positions of March 31, 2024 and December 31, 2023.
9 29 May 2024 Evaluation of the Audit Report April 2024.
10 26 June 2024 Evaluation of the Audit Report May 2024.
11 24 July 2024 1. Evaluation of the Results of the Implementation of the IADT Tasks of PT Bank Mega Tbk Semester
I of 2024.
2. Evaluation of the Implementation of the Board of Directors’ Follow-up on Internal and External
Audit Findings Semester I of 2024.
12 31 July 2024 Evaluation of the Conformity of the Financial Report of PT Bank Mega Tbk with Accounting Standards
for the positions of June 30, 2024 and December 31, 2023.
13 13 August 2024 Internal Fraud at the Medan Regional Operations Center.
14 28 August 2024 Evaluation of Audit Report July 2024.
15 18 September 2024 Proposal for Appointment of Public Accounting Firm (KAP) for Fiscal Year 2024.
16 25 September 2024 Evaluation of Audit Report August 2024.
17 23 October 2024 Evaluation of Audit Report September 2024.
18 20 November 2024 Kick off Meeting with External Audit (KAP) for Implementation of Financial Statement Audit for Fiscal
Year 2024.
19 04 December 2024 Recommendation for Termination and Appointment of Head of Internal Audit Work Unit (IADT) of
PT Bank Mega Tbk
20 04 December 2024 Evaluation of Audit Report October 2024
2024 Training
In 2024, members of the Audit Committee have attended various training programs. Training programs for
Audit Committee members can be seen in the Profiles of Board of Commissioners Members and Profiles of
Non-Commissioners Committee Members, in the Company Profile chapter in this Annual Report.
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Audit Committee Work Program and Work Realization
Throughout 2024, the Audit Committee has conducted discussions and provided recommendations on various
key activities undertaken by the Bank, including:
No Work Program Work Realization
1. Evaluate the Annual Audit Work Plan An evaluation of the 2024 IADT Annual Audit Work Plan (RKAT) has been
(RKAT) of IADT 2024. carried out.
2. Evaluate the conformity of PT Bank Mega An evaluation has been carried out on the conformity of the financial statements
Tbk’s financial statements with accounting of PT Bank Mega Tbk with accounting standards.
standards.
3. Evaluate the results of the audit An evaluation has been carried out on the results of the audit implementation of
implementation of PT Bank Mega Tbk by PT Bank Mega Tbk by KAP for the 2024 financial year.
the Public Accounting Firm.
4. Make recommendations for the A recommendation has been made for the appointment of a Public Accounting
appointment of a Public Accounting Firm Firm to audit the financial statements for the 2024 financial year.
for the 2024 financial year.
5. Evaluate the results of the internal audit An evaluation has been carried out on the results of the implementation of
implementation and the adequacy of the internal audits and the adequacy of audit reporting. The implementation is by
audit reporting for the 2024 audit year. evaluating the monthly internal audit reports and stating them in the Minutes of
the Review Meeting, to be submitted to the Board of Commissioners.
6. Evaluate the implementation of the Board An evaluation has been carried out on the implementation of follow-up actions
of Directors’ follow-up on internal and for improvement by the Board of Directors regarding internal and external audit
external audit findings. findings.
7. Make Recommendations for the A recommendation has been made for the Termination & Appointment of the
Termination & Appointment of the Head Head of the Internal Audit Work Unit of PT Bank Mega Tbk.
of the Internal Audit Work Unit of PT Bank
Mega Tbk
RISK MONITORING COMMITTEE Risk Monitoring Committee Charter
Bank Mega has had a Risk Monitoring Committee
The Risk Monitoring Committee is a body Charter signed by the Board of Commissioners of
established under and accountable to the Board Bank Mega on November 13, 2023, by referring to
of Commissioners, tasked with assisting in the POJK No. 17 Year 2023 on the Implementation of
oversight function and providing recommendations Governance for Commercial Banks, and SEOJK
to the Board of Directors. Its role is to ensure that No. 34/SEOJK.03/2016 on the Implementation
the Bank’s risk management implementation of Risk Management for Commercial Banks. The
adheres to adequate procedures and methodologies, Risk Monitoring Committee Charter has also been
allowing risks to be effectively controlled within the uploaded on the Bank’s website.
predetermined limits.
The Risk Monitoring Committee Charter regulates
Legal Basis for Establishment among others:
1. Financial Services Authority Regulation No. 17 of • Composition, structure and membership
2023 dated September 14, 2023 concerning the requirements;
Implementation of General Bank Governance. • Duties and responsibilities, as well as authority,
2. Financial Services Authority Regulation No. 18/ • Committee rules, meetings, quorum and decision
POJK.03/2016 dated March 16, 2016 concerning making.
the Implementation of Risk Management for • Term of office of Committee members from
General Banks. independent parties;
3. Decree of the Board of Directors No. SK. 025/ • Performance evaluation mechanism, review
DIRBM/22 dated February 25, 2022 concerning period, and work order.
the Risk Monitoring Committee of PT Bank Mega
Tbk. Number and Composition of Risk Monitoring
4. Decree of the Board of Commissioners No. Committee Members
010/DEKOM/XI/23 dated November 13, 2023 The Risk Monitoring Committee consists of 3 (three)
concerning the Risk Monitoring Committee members, with the composition of membership at
Charter. the end of 2024 consisting of 1 (one) Independent
Commissioner as Chairperson and member and 2
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(two) members from independent parties, with the following composition:
Name Position Appointment Date Area of Expertise Concurrent Position
Achjadi Ranuwisastra Chairman 1 March 2022 Perbankan 1. Independent Commissioner of PT
Bank Mega Tbk
2. Chairman of the Committee at PT
Bank Mega Tbk:
• Remuneration and Nomination
Committee
• Integrated Governance
Committee
• Risk Monitoring Committee
Iramady Irdja Member 1 March 2022 Finance -
Adrial Salam Member 1 March 2022 Risk Management -
The Risk Monitoring Committee consists of at least 3 (three) members, one of whom is a concurrent Commissioner
and 2 (two) members of the Risk Monitoring Committee from independent parties with expertise in Finance
and Risk Management.
The Bank’s Risk Monitoring Committee is chaired by an Independent Commissioner, concurrently a member,
with the following structure:
Committee Chairman
Independent Commissioner
Member Member
Independent Party Members who have expertise Independent Party Member who has expertise
in the field of finance in the field of Risk Management
Independence of the Risk Monitoring opinions and recommendations to the Board of
Committee Commissioners regarding the Risk Management
All members of the Risk Monitoring Committee are Policy and its implementation, namely:
independent parties with no financial, managerial, 1. Evaluating the suitability between the risk
share ownership, and/or family relationships with the management policy and the implementation of
Board of Commissioners, Board of Directors, and/ the policy.
or Controlling Shareholders, nor any affiliations with 2. Monitoring and evaluating the implementation of
the Bank that could compromise their ability to act the duties of the Risk Management Committee
independently. None of the independent members of and the Risk Management Work Unit in order
the Committee are former members of the Board of to provide recommendations to the Board of
Directors or former executive officers from the same Commissioners.
bank.
Profile of Risk Monitoring Committee Members
All members of the Risk Monitoring Committee have The profiles of the members of the Risk Monitoring
signed an Independent Statement letter documented Committee can be found in the Profiles of Board
by the Corporate Secretary. of Commissioners Members and Profiles of Non-
Commissioners Committee Members, in the Company
Duties and Responsibilities of the Risk Profile chapter of this Annual Report.
Monitoring Committee
The Risk Monitoring Committee has assisted in the Meetings and Attendance at Risk Monitoring
implementation of the supervisory and coaching Committee Meetings
functions by the Board of Commissioners towards POJK No.17 of 2023 stipulates that the Risk Monitoring
the Board of Directors and its staff in terms of Committee shall hold a meeting at least 1 (one) time
implementing risk management by providing in 1 (one) month. This is in line with the provisions in
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Bank Mega’s Risk Monitoring Committee Charter which stipulates that the Risk Monitoring Committee meeting
is held periodically at least 1 (one) time in 1 (one) month, with the condition that it must be attended by majority
or more than 1/2 of the members. During 2024, the Risk Monitoring Committee held 13 (thirteen) meetings,
which were attended by all Committee members. The decisions of the Risk Monitoring Committee Meetings are
set out in the minutes of the meetings and are well documented.
Attendance of the 2024 Risk Monitoring Committee Meeting
No Name of Meeting Participants Meeting Attendance Attendance Percentage
1. Achjadi Ranuwisatra 13 (thirteen) times 100%
2. lramady lrdja 13 (thirteen) times 100%
3. Adrial Salam 13 (thirteen) times 100%
Total Meetings During the Year 13 (thirteen) times
Risk Monitoring Committee Meeting Agenda 2024
No. Date Agenda
1 31 January 2024 Risk Profile Evaluation Quarter IV/2023
2 02 February 2024 Risk Management Implementation Evaluation in 2023
3 27 February 2024 Risk Profile Evaluation Period January 2024
4 26 March 2024 Risk Profile Evaluation Period February 2024
5 24 April 2024 Risk Profile Evaluation Quarter I/2024
6 22 May 2024 Risk Profile Evaluation Period April 2024
7 26 June 2024 Risk Profile Evaluation Period May 2024
8 22 July 2024 Risk Profile Evaluation Quarter II/2024
9 21 August 2024 Risk Profile Evaluation Period July 2024
10 27 September 2024 Risk Profile Evaluation Period August 2024
11 18 October 2024 Risk Profile Evaluation Quarter II/2024
12 22 November 2024 Risk Profile Evaluation Period October 2024
13 20 December 2024 Risk Profile Evaluation Period November 2024
2024 Training
In 2024, members of the Risk Monitoring Committee have attended various training programs. Training programs
for members of the Risk Monitoring Committee can be seen in the Profiles of Board of Commissioners Members
and Profiles of Non-Commissioners Committee Members, in the Company Profile chapter of this Annual Report.
Risk Monitoring Committee Work Program and Work Realization
During 2024, the Risk Monitoring Committee has discussed and submitted suggestions regarding various risk
management activities carried out by the Bank, including:
No Work Program Work Realization
1. Evaluate Bank Mega’s Risk Profile An evaluation of Bank Mega’s Risk Profile for quarter IV/2023, quarter I/2024,
quarter II/2024 and quarter III/2024 has been conducted.
The Risk Profile has been prepared in accordance with the provisions of the
Regulator. The Bank’s Risk Profile is relatively stable during 2024, namely at a
low to moderate level.
2. Assess the effectiveness of the Risk Actively attending monthly KMR meetings.
Management Committee and Risk
Management Work Unit KMR and RIMG have carried out their functions as they should, so that the
implementation of risk management has been running in accordance with the
provisions. Risk parameters that exceed Risk Appetite and enter Risk Tolerance
have been discussed and their improvements have been followed up.
Actively attending quarterly KMRT meetings.
3. Assess the effectiveness of the Integrated Actively attending monthly KMR meetings.
Risk Management Committee
KMRT at Mega Corpora’s Integrated Finance has been running in accordance
with the provisions. The Integrated Risk Profile can be maintained at a low to
moderate level until October 2024.
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No Work Program Work Realization
4. Monitoring Risk Limits on Credit Risk, Evaluate monthly Risk Limit reports and attend monthly ALCO meetings.
Market Risk, Liquidity Risk, Strategic Risk,
Operational Risk, Legal Risk, Compliance In general, Risk Limits can be maintained in the range of the Bank’s Risk
Risk and Reputation Risk Appetite and Risk Tolerance.
5. Provide information and advice to the The information and suggestions are submitted through Service Memos to the
Board of Commissioners Board of Commissioners throughout 2024.
6. Evaluate the implementation of the The evaluation results are submitted through Service Memos to the Board of
Recovery Plan in 2024 Commissioners.
7. Evaluate the implementation of the An evaluation of the implementation of the compliance function has been
compliance function per semester in 2023 carried out for semester II of 2023 and semester I of 2024.
and 2024.
REMUNERATION AND NOMINATION Remuneration and Nomination Committee
COMMITTEE Charter
Bank Mega has a Remuneration and Nomination
In supporting the Board of Directors’ succession Committee Charter that was prepared based on
program, the Board of Commissioners is assisted the prevailing laws and regulations, including POJK
by the Nomination and Remuneration Committee to No. 17 Year 2023 regarding the Implementation of
ensure the diversity of the composition of the Board Governance for Commercial Banks, and POJK No.
of Commissioners and Board of Directors consisting 45/POJK.03/2015 regarding the Implementation
of individuals with the highest standards of integrity. of Governance in Providing Remuneration for
In addition, the Nomination and Remuneration Commercial Banks.
Committee is also tasked with providing
recommendations to the Board of Commissioners Bank Mega’s Remuneration and Nomination
regarding the remuneration package for members of Committee Charter was signed by Bank Mega’s
the Board of Directors and Board of Commissioners. Board of Commissioners on November 13, 2023,
and regulates among others: composition,
Legal Basis for Establishment structure and membership requirements; duties
Financial Services Authority Regulation No. 34/ and responsibilities as well as authority; committee
POJK.04/2014 dated December 8, 2014 on the rules; meetings, quorum and decision making; term
Implementation of the Nomination and Remuneration of service of committee members from independent
Committee of Issuers or Public Companies. parties; performance evaluation mechanism; as well
• Financial Services Authority Regulation as review period of guidelines and work rules.
No. 34/POJK.04/2014 dated December 8,
2014 concerning the Implementation of the Organizational Structure and Composition
Nomination and Remuneration Committee of The structure of Remuneration and Nomination
Issuers or Public Companies. Committee is regulated in Bank Mega Remuneration
• Financial Services Authority Regulation No. 17 of and Nomination Committee Charter, where
2023 dated September 14, 2023 concerning the the Committee shall consist of at least: 1 (one)
Implementation of General Bank Governance. Independent Commissioner as the Chairman; 1
• Board of Directors Decree No. SK. 011/XI/23 (one) Non-Independent Commissioner; and 1 (one)
dated November 13, 2023 concerning the Executive Officer in charge of Human Resources
Work Guidelines and Rules of Procedure of the function, or 1 (one) employee representative of
Remuneration and Nomination Committee. the Bank. In the event that the members of the
• Decree of the Board of Commissioners No. 013/ Remuneration and Nomination Committee are
DIRBM/24 dated March 1, 2024 concerning the determined to be more than 3 (three) persons, the
Remuneration and Nomination Committee of PT Independent Commissioners must be at least 2 (two)
Bank Mega Tbk. persons.
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Bank Mega Remuneration and Nomination Committee is chaired by an Independent Commissioner who is also
a member, with the following structure:
Committee Chairman
Independent Commissioner
Member
Member
Executive Officer in charge of HR function/Bank
Non-Independent Commissioner
Employee Representative
Komposisi Komite Remunerasi dan Nominasi Bank Mega per 31 Desember 2024 adalah sebagai berikut:
Name Position Appointment Date Area of Expertise Concurrent Position
Achjadi Ranuwisastra Chairman 1 March 2022 Banking a. Independent Commissioner of
PT Bank Mega Tbk
b. Chairman of the Committee at
PT Bank Mega Tbk:
• Risk Monitoring Committee
• Integrated Governance
Committee
Lambock V. Member 1 March 2024 Banking a. Independent Commissioner of
Nahattands PT Bank Mega Tbk
b. Special Staff of the National
Economic Council of the Republic of
Indonesia for Law and Legislation.
Anwar V. Purba Member 1 March 2022 SDM
There is no special honorarium for each member of Duties and Responsibilities
the Remuneration and Nomination Committee. The Remuneration and Nomination Committee
has duties and responsibilities to assist the Board
The implementation of the duties and responsibilities of Commissioners in carrying out its duties and
of the Remuneration and Nomination Committee is functions, relating to the remuneration and
stated in the Decree of the Board of Commissioners nomination functions.
No.011/DEKOM/XI/23 dated November 13, 2023
concerning the Guidelines and Rules of Procedure of The duties and responsibilities of the Remuneration
the Remuneration and Nomination Committee. The and Nomination Committee related to the
guidelines are prepared based on the applicable OJK remuneration policy are as follows:
provisions. 1. Provide recommendations to the Board of
Commissioners regarding the remuneration
All members of the Remuneration and Nomination structure, remuneration policy, and amount
Committee have signed an Independent Statement of remuneration for members of the Board
Letter documented by the Corporate Secretary. of Directors and/or members of the Board of
Commissioners, which must be evaluated by the
Profile of Remuneration and Nomination Remuneration and Nomination Committee at
Committee Members least 1 (one) time in 1 (one) year.
The complete profile of the members of the 2. Assist the Board of Commissioners in assessing
Remuneration and Nomination Committee can be performance with the suitability of remuneration
seen in the Profiles of Members of the Board of received by each member of the Board of
Commissioners and Profiles of Members of the Non- Directors and/or member of the Board of
Commissioners Committee, in the Company Profile Commissioners.
chapter in this Annual Report. 3. Submit evaluation results and recommendations
to the Board of Commissioners regarding the
overall employee remuneration policy to be
submitted to the Board of Directors.
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Meanwhile, the duties and responsibilities of the • Providing proposals for candidates who meet
Remuneration and Nomination Committee related to the requirements as members of the Board
the nomination policy are as follows: of Directors and/or members of the Board of
1. Provide recommendations to the Board of Commissioners to the Board of Commissioners
Commissioners regarding the composition of the to be determined at the General Meeting of
positions of members of the Board of Directors Shareholders.
and/or members of the Board of Commissioners,
policies and criteria required in the nomination Remuneration and Nomination Committee
process, and performance evaluation policies Meeting
for members of the Board of Directors and/or In accordance with POJK No. 17 of 2023 and Bank
members of the Board of Commissioners. Mega’s Remuneration and Nomination Committee
2. Assist the Board of Commissioners in assessing Charter which stipulates that Remuneration and
the performance of members of the Board Nomination Committee meetings must be held
of Directors and/or members of the Board of at least 1 (one) time in 3 (three) months, Bank
Commissioners based on benchmarks that have Mega’s Remuneration and Nomination Committee
been prepared as evaluation materials. periodically holds meetings at least 1 (one) time in 3
3. Provide recommendations to the Board of (three) months. Other meeting requirements are that
Commissioners regarding capacity building it must be attended by the majority of Committee
programs for members of the Board of Directors members, including the presence of 1 (one)
and/or members of the Board of Commissioners. Independent Commissioner and 1 (one) Executive
Officer in charge of human resources function, or 1
Implementation of Duties and Responsibilities (one) Bank employee representative.
of the Remuneration and Nomination
Committee The attendance level of all members of Bank Mega
The Remuneration and Nomination Committee has Remuneration and Nomination Committee in the
supported the Board of Commissioners in carrying internal meeting of Remuneration and Nomination
out its supervisory and advisory functions over Committee along with the meeting agenda in 2024
the Board of Directors and its management team is as follows:
regarding the implementation of remuneration and
nomination policies. This has been done by providing Attendance at Remuneration and Nomination
opinions and recommendations to the Board of Committee Meetings
Commissioners, including: During the year, the Remuneration and Nomination
• Conducting evaluations and recommendations Committee met 6 (six) times and was attended by
on the overall employee remuneration policy to all members of the Remuneration and Nomination
the Board of Commissioners. Committee (100% attendance rate of Committee
• Conducting evaluations and recommendations members). The results of the Remuneration and
on the overall remuneration policies of the Board Nomination Committee Meeting decisions are set
of Commissioners and Board of Directors to the forth in a meeting minutes and are well documented.
Board of Commissioners.
Remuneration and Nomination Committee Meeting Agenda Table
Date Agenda
05 February 2024 Recommendation for Appointment of Members of the Board of Directors and Changes to the
Composition of the Board of Commissioners at the 2024 GMS
19 February 2024 Evaluation of the Implementation of the Remuneration Policy for Semester II of 2023
26 June 2024 Evaluation of the Implementation of the Remuneration Policy for Semester I of 2024
23 September 2024 Evaluation of the Implementation of the Remuneration Policy and Implementation of the SMR Program
for Members of the Board of Directors and Board of Commissioners
20 December 2024 Evaluation of the Implementation of the Remuneration Policy for Semester II of 2024
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Work Program and Work Realization of the Remuneration and Nomination Committee
During 2024, the Remuneration and Nomination Committee has discussed and submitted suggestions
regarding various important activities carried out by the Bank, including:
No Work Program Work Realization
1 Recommendation for Appointment of Board of Proposed to the Board of Commissioners, to be determined at the
Directors Members and Changes to the Composition of General Meeting of Shareholders of PT Bank Mega Tbk in 2024.
the Board of Commissioners
2 Evaluation of the Implementation of the Remuneration Evaluation results submitted to the Board of Commissioners
Policy for Semester II of 2023
3 Proposed Honorarium/Salary and Allowances for the Proposed to the Board of Commissioners, to be determined after
Board of Commissioners and Board of Directors in the General Meeting of Shareholders of PT Bank Mega Tbk in 2024.
2024 and Division of Directors’ Duties
4 Evaluation of the Implementation of the Remuneration Evaluation results submitted to the Board of Commissioners.
Policy for Semester 1 of 2024.
5 Evaluation of the Implementation of the Remuneration Evaluation results submitted to the Board of Commissioners.
Policy and Implementation of the SMR Program for
Members of the Board of Directors and Board of
Commissioners
6 Evaluation of the Implementation of the Remuneration Evaluation results submitted to the Board of Commissioners.
Policy for Semester II of 2024
Remuneration of Remuneration and Nomination Committee Members in 2024
There is no special remuneration paid to members of Remuneration and Nomination Committee other than that
paid monthly as Commissioner or Executive Officer.
Bank Mega as the Main Entity (EU) of Mega Corpora Financial Conglomeration (KKMC) has established
Integrated Risk Management Committee and Integrated Governance Committee to assist the implementation
of duties of the Board of Commissioners as the EU Board of Commissioners, particularly in carrying out
supervisory functions over the implementation of Integrated Risk Management and Integrated Governance in
KKMC, in accordance with the prevailing laws and regulations.
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Corporate
Governance
Committee Under
The Board of Directors
As stipulated in the Board Manual, the Board of Directors may establish committees to support the effective
implementation of the duties and responsibilities of the Board of Directors. Board of Directors level committee
is also known as Executive Committee (Exco). Bank Mega has 8 (eight) Executive Committees, namely:
No. Komite Nomor SK Direksi Tanggal SK Direksi
1. Risk Management Committee SK.No.069/DIRBM/23 12 June 2023
2. Asset and Liabilities Committee (ALCO) SK.No.064/DIRBM/23 4 May 2023
3. Credit Policy Committee SK.No.130/DIRBM/24 11 December 2024
4. Information Technology Steering Committee SK.NO.067/DIRBM/23 5 June 2023
5. Human Resources Committee SK.No.062/DIRBM/23 13 April 2023
6. Product and Process Committee for Issuing New SK.No.098/DIRBM/24 29 August 2024
Products or Activities
7. Credit Committee* SK.NO.094DIRBM/24 14 August 2024
8. Crisis Management Committee SK.No.076/DIRBM/23 13 June 2023
Note :
* Has been updated again with SK.No.004/DIRBM/25 dated January 14, 2025)
RISK MANAGEMENT COMMITTEE
Main Functions and Authorities
The Risk Management Committee has the main function and authority to provide recommendations to the
President Director, in formulating and improving policies related to risk management, as well as evaluating the
development and condition of the risk profile.
Structure and Membership
The membership composition of the Risk Management Committee as of December 31, 2024 is as follows:
Positions on the Committee Filled By
Chairman of the Committee President Director
Secretary Market, Liquidity & Integrated Risk Management (MIRG) Head.
The Secretary is assisted by other Risk Management Work Units (SKMR) in preparing meeting
materials, namely:
a. Credit Risk Management (CRMG) Head;
b. Operasional Risk Management (ORMG) Head.
c. IT & Cyber Risk Management (ITCR) Head.
Permanent Members with All member of the Board of Directors
Voting Rights
Non-Permanent Members a. Compliance & GCG (CGCG) Head;
with no Voting Rights b. Internal Audit (IADT) Head;
c. Financial Control (FICO) Head;
d. Crime & Fraud Investigation (CFIN) Head;
e. Treasury & Financial Institution (TSFI) Head;
f. Treasury & International Banking Business Support (TIBS) Head;
g. Strategic & Business Development (SBDV) Head;
h. Business Performance Management & Analytics (BPMA) Head;
i. Retail Product Management Head (RPMG) Head;
j. Corporate Funding Head (COFN) Head;
k. Human Capital Management Head (HCMG) Head;
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Positions on the Committee Filled By
l. Human Capital Reward Operations & Service (HCRO) Head;
m. IT Infrastructure & Operations (ITSO) Head;
n. Network Operations (NTOP) Head;
o. Process Management & Internal Control (PMIC) Head;
p. Account Services (ACSS) Head;
q. Customer Experience & Customer Care (CECC) Head;
r. Corporate Affairs (COAF) Head;
s. Credit Business (CRBS) Head;
t. CCPL Marketing & Business Support (CPMB) Head.
Non-Permanent Members Related Work Unit Leaders.
with No Voting Rights
Duties and Responsibilities of the Risk No. Discussion Material
Management Committee 5. Credit rating development roadmap
1) Preparation of Risk Management policies and 6. Application Risk Profile M Smile
changes thereto, including Risk Management 7. Risk Limit Monitoring Position January 2024
strategies, risk levels taken, and Risk tolerance, 8. Monitoring & Review of Economic Sector Limit January
2024
Risk Management frameworks and contingency
9. Risk Limit Monitoring Position February 2024
plans to anticipate abnormal conditions.
2) Improvement of the Risk Management process 10. Monitoring Limit of Economic Sector Position February
2024
periodically or incidentally as a result of changes
11. Review of Market, Strategic, Operational, Legal,
in external and internal conditions of the Bank that Compliance and Reputation Risk Profile Indicators
affect capital adequacy, the Bank’s Risk Profile, 12. Risk Profile for Quarter I - 2024
and the ineffectiveness of the implementation 13. Risk Limit Monitoring Position March 2024
of Risk Management based on the evaluation 14. Monitoring Limit of Economic Sector Position March
results. 2024
3) Determination of policies and/or business 15. Clear Desk Clear Screen (CDCS) inspection report
decisions that deviate from normal procedures, 16. Risk Limit Monitoring Position April 2024
such as significant business expansion exceeding 17. Monitoring Limit of Economic Sector Position April
the Bank’s previously established business plan, 2024
or taking a position/Risk exposure that exceeds 18. Review of Risk Limit & Risk Profile Credit 2024
the established limit. 19. CKPN Book Update
4) Establishing Risk Limit (Risk Appetite and Risk 20. Risk Limit Monitoring Position May 2024
Tolerance) for each Risk area (Risk Taking Limit). 21. Monitoring Limit Economic Sector Position May 2024
5) Monitoring and evaluating and implementing 22. Monitoring Policy PT Bank Mega Tbk
Risk Limits in accordance with applicable Risk 23. Assessment of Bank Health Level Period I - 2024
Limit provisions 24. Risk Limit Monitoring Position June 2024
6) Evaluating the Risk Profile Report and PTKB 25. Monitoring Limit Economic Sector Position June 2024
Report before being submitted to the Financial 26. Determination of Soft Limit BMPK
Services Authority (OJK) as a routine report. 27. Climate Risk Management & Scenario Analysis (CRMS)
7) Monitoring significant issues through reports and Implementation of Climate Risk Stress Test (CRST)
submitted by the Risk Management Committee 28. Monitoring & Review of Economic Sector Limit Position
July 2024
secretariat.
29. Review of Parameters of Operational & Reputational
Risk Profile Parameters
Risk Management Committee Activities in 30. Monitoring Limit Economic Sector Position July 2024
2024 31. Monitoring Operational Risk
The Risk Management Committee has held a
32. Risk Limit Monitoring Position August 2024
Committee meeting to discuss the implementation
33. Monitoring Limit Economic Sector Position August
of risk management as follows: 2024
34. Monitoring Operational Risk
No. Discussion Material 35. Risk Profile Report Quarter III 2024
1. Bank Health Level Assessment for Semester II - 2023 36. Risk Limit Monitoring Position September 2024
2. Risk Limit Monitoring Position 31 December 2023 37. Monitoring Limit Economic Sector Position September
2024
3. Economic Sector Limit Monitoring Position December
2023 38. Follow-up Report on ORGM Risk Issues at Bank Level
2023 (Quarter III)
4. ITCR Dashboard
39. Risk Limit Monitoring Position October 2024
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Corporate
Governance
No. Discussion Material ASSET AND LIABILITY COMMITTEE
40. Monitoring Limit Economic Sector Position October (ALCO)
2024
41. Addition of Risk Control Area in Operational Risk
Management Framework Policy
Primary Functions and Authorities
42. Risk Limit Monitoring Position November 2024
The Asset and Liability Committee (ALCO) is
established to support the Board of Directors and is
43. Monitoring Limit Economic Sector Position November
2024 responsible for analyzing and evaluating asset and
44. Monitoring of Maturity Provisions liability management, as well as assisting the Board
of Directors in decision-making by formulating
policies, strategies, and objectives to manage the
Bank’s assets and liabilities in an integrated manner.
Structure and Membership
As of December 31, 2024, the composition of the Asset and Liability Committee (ALCO) is as follows:
Positions on the Committee Filled By
Chairman President Director
Vice Chairman Director of Treasury & International Banking
(concurrently as a permanent member).
Permanent Members a. Vice President Director in charge of Consumer Banking & Credit.
b. Vice President Director in charge of Risk, Operations, IT, Compliance & Human Capital.
c. Director of Credit.
d. Director of Operations.
e. Director of Information Technology.
f. Director of Compliance & Human Capital (as a non-voting member).
g. Treasury & Financial Institution Head.
h. Treasury & International Banking Business Support Head Credit Business Head.
i. Retail Product Management Head.
j. Market, Liquidity & Integrated Risk Management Head.
k. Corporate Funding Head.
Non-permanent Members Other related Work Unit Top Leaders (as other invited participants as needed).
Secretary Financial Control Head
Duties and Responsibilities of the ALCO 4) Ensuring that in implementing the ALMA
Committee strategy, the Bank maintains the Bank-wide risk
1) Setting short-term and long-term financial level at a level that is in accordance with risk
targets. appetite.
2) Ensuring that the financial targets set by the
Bank are approved by the Bank’s Commissioners. ALCO Activities in 2024
3) Setting the ALMA (Asset and Liabilities The ALCO Committee has held meetings to discuss
Management) strategy. the following matters:
No. Discussion Material
1. Economic Indicator: Inflation from various countries, geopolitical and economic growth in the world and Indonesia, as well as
macroeconomic developments and exchange rates.
2. Risk Management: Discussion of risk limits and risk tolerance from several financial indicators LDR, LCR, NSFR, Capital Ratio
and other financial indicators.
3. Financial prediction: Position of credit achievement, DPK, COF and PBT
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CREDIT POLICY COMMITTEE
Primary Functions and Authorities
The Credit Policy Committee serves a key function in supporting and assisting the Board of Directors in
overseeing the implementation and execution of the Bank’s Credit Policy.
Structure and Membership
As of December 31, 2024, the composition of the Credit Policy Committee is as follows:
Positions on the Committee Filled By
Credit Chairman President Director
Vice Chairman Vice President Director (Business)
Secretary Process Management & Internal Control Head
Permanent Members a. Directorate Vice President Director (Risk, Compliance, Operations &
Information Technology) (Deputy President Director) (Support)
b. Directorate Credit (Director)
c. Directorate Compliance (Director)
d. Directorate Operations (Director)
e. Directorate Information Technology (Director)
f. Compliance & GCG - CGCG (Head)
g. Credit Risk Management - CRMG (Head)
h. Internal Audit - IADT (Head)
i. Credit Business - CRBS (Head
j. Strategic Business Development - SBDV (Head)
k. Corporate Sales – COSA (Head)
l. Indirect Channel - INCH (Head)
m. Retail & Commercial Business - RBCS (Head)
n. Consumer Loans - CSLN (Head)
o. Corporate Legal - COLG (Head)
p. National Credit Review & Restructure - NCRR (Head)
q. Centralized Credit Operations - CCOP (Head)
r. Collection Strategy & Support - CLSS (Head)
s. Treasury & Financial Institution (Head)
Credit Card Chairman President Director
and Personal
Loan Vice Chairman Vice President Director (Business)
Secretary Process Management & Internal Control Head
Permanent Members a. Vice President Director (Risk, Compliance, Operations & Information
Technology)
(Deputy President Director) (Support)
b. Compliance Directorate (Director)
c. Operations Directorate (Director)
d. Information Technology Directorate (Director)
e. Compliance & GCG - CGCG (Head)
f. Credit Risk Management - CRMG (Head)
g. Internal Audit - IADT (Head)
h. Corporate Legal - COLG (Head)
i. Centralized Credit Operations - CCOP (Head)
j. Collection Strategy & Support - CLSS (Head)
k. CCPL Marketing & Business Support - CPMB (Head)
l. CCPL Product, Portfolio & Acquisition Marketing – CPAM (Head)
m. CCPL Partnership & Acquiring - CPPA (Head)
n. Account Services - ACSS (Head)
o. Customer Experience & Customer Care - CECC (Head)
Non-Permanent Members All other work units outside of permanent members
related to the discussion material
Duties and Responsibilities of the Credit Policy Committee
1. Provide input to the Board of Directors in the preparation of credit policies, especially those related to the
formulation of prudential principles in credit.
2. Supervise, implement, and apply the Bank Credit Policy (KPB) consistently and consistently and formulate
solutions if there are obstacles/constraints in the implementation of KPB.
3. Conduct periodic reviews of KPB and provide suggestions to the Board of Directors if changes/
improvements to KPB are needed.
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Corporate
Governance
4. Monitor and evaluate the development and No. Discussion Material
quality of the overall credit or financing portfolio 4. Preparation of Productive Asset Quality Difference
Reports
including the determination of credit risk limits
and economic sector risk limits. This is done 5. Temporary Change Matrix of Authorities of Officials in
the Credit Sector
monthly by the Credit Risk Management Work
6. Credit Restructuring Reporting
Unit.
5. Monitor and evaluate the correctness and 7. KPR Product Meeting
quality of the use of the authority to decide on 8. Authority Matrix for Service Charge, Refund, and
Credit or Financing through the BWMK usage Switch Fee Elimination (Credit Card)
monitoring report. Done monthly by the Credit 9. Mega Corporate Card (Credit Card)
Risk Management Work Unit. 10. Updating of Credit Restructuring Policy
6. Monitor and evaluate the accuracy of the 11. Relocation of Credit Business Team in the Region
process of providing, development, and quality
12. Discussion of MAK
of credit or financing provided to parties related
13. Rescue and Settlement of Non-Performing Credit
to the Bank and certain large Debtors. This
implementation is carried out continuously by 14. Second Amendment to the Corporate Credit Guidelines
the Credit Control Unit, Compliance Work Unit, 15. Credit Limit Policy based on economic sector and
economic sector monitoring mechanism
and Internal Audit Work Unit.
7. Monitor and evaluate the implementation of 16. Authorities of Officials in the Credit Sector
BMPK provisions. BMPK monitoring is carried 17. Credit Committee Updates
out by the Centralized Credit Operations Work 18. Risk Limit Policy Updates
Unit every month and is supervised by the
19. Second Amendment to the Corporate Credit Guidelines
Compliance Work Unit.
20. Credit Policy Committee Updates
8. Monitor and evaluate compliance with the
21. First Amendment to the KPB Book
provisions of laws and regulations and other
regulations in the implementation of credit 22. Creating Call Report Provisions
provision, carried out continuously by the Credit 23. Policies and Procedures Monitoring of Productive
Control Unit, Compliance Work Unit, and Internal Asset Credit Quality Determination
Audit Work Unit. 24. Guidelines for Determining Allowance for Impairment
Losses on Bank Financial Assets
9. Monitor and evaluate the settlement of
problematic credit or financing in accordance 25. Update on Credit Provision in the Consumer Credit
Segment Specifically for Bank Mega Employees (Non-
with that stipulated in the KPB, carried out by Credit Card)
the Special Asset Management Work Unit and
26. Update on Credit Archive Documentation
the Legal Work Unit.
27. Update on Collateral Taken Over/AYDA
10. Monitoring and evaluating the Bank’s efforts
in meeting the adequacy of the PPKA Asset 28. Update on Financing Transactions Using Banker’s
Acceptance
Quality Assessment Provision, and in addition
29. Update on Reprimant Letter I, II, and Reprimant Letter
the Allowance for Impairment Losses - CKPN, III Formats and Settlement of All Obligations
is carried out every month by the Credit Risk
30. Update on Import Letter of Credit (L/C) Transactions
Management Work Unit, the Centralized Credit and Domestic Documented Letters of Credit (SKBDN)
Operations Work Unit, and the Financial Control
31. Discussion on Updates on Making of Credit Approval
Work Unit. Notification Letters (SPPK) and Cooperation Approval
Notification Letters (SPPKS)
Activities of the Credit Policy Committee in 32. Update on Import Letter of Credit (L/C) Transactions
and Domestic Documented Letters of Credit (SKBDN)
2024
During the year 2024, the Credit Policy Committee 33. Update on Making of Credit Approval Notification
Letters (SPPK) and Cooperation Approval Notification
held meetings with discussion of materials related to Letters (SPPKS)
credit policy as follows:
34. Update on Credit Archive Documentation
35. Update on Back to Back Credit Facility Provision
No. Discussion Material
36. Update on Credit Limits Based on Economic Sector &
1. Updating the Use of Bank Scorecards. Provision of Economic Sector Monitoring Mechanism
Back To Back (BTB) Credit
37. Update of Officials’ Authorities in the Credit Sector
2. Facilities with Collateral of Foreign Exchange Deposits
from Natural Resource Exports (DHE-SDA) 38. Update of Domestic Documentary Letter of Credit
(SKBDN) or Letter of Credit (L/C) UPAS/UPAU
3. Credit Portfolio Management Financing Transactions at Counterparty Banks
39. Update of Mega Linkage Program
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No. Discussion Material No. Discussion Material
40. Update of Account Receivable (A/R) Financing Facility 48. Update of Officials’ Authorities in the Credit Sector
Provisions and Procedures
49. Debtor Group Naming Provisions
41. Update of I-Deb Checking for Credit Facilities (Non-
Credit Card) 50. Update of Write-Off and Write-Off of Credit Bills
42. Update of Credit Archive Documentation 51. Update of Making Credit Decision Memorandum (MKK)
43. Update of Rescue and Settlement of Non Performing 52. Revision of Update of Officials’ Authorities in the Sector
Credit (Non-Credit Card) 53. Update of Credit Analysis Memorandum (MAK)
44. Update of Interbank Facilities Format on Small and Medium Enterprises (SME) Credit
Segment - Medium Enterprises (KUM), Commercial,
45. Update of Deposit Guarantee Loan (PJD Indirect Channel, and Corporate
46. Update of Bank Guarantee 54. Bank Credit Policy Book
47. Update of Credit Committee 55. Changes to the Corporate Guidelines
INFORMATION TECHNOLOGY STEERING COMMITTEE
Primary Functions and Authorities
The Information Technology Steering Committee of Bank Mega is responsible for providing recommendations
to the Board of Directors regarding strategic plans, policies, development, and implementation of the Bank’s
information technology.
Structure and Membership
As of December 31, 2024, the composition of the Information Technology Steering Committee is as follows:
Positions on the Committee Filled By
Steering Committee
a. Chairman a. President Director
b. Vice Chairman b. Director of Information Technology
c. Members c. Board of Directors
Secretary Top Leader of IT Project Management Work Unit
Working Committee a. All Top Leaders of Information Technology (IT) Work Units
b. Top Leaders of other related Work Units.
c. Top Leader of Related Initiator/Product Owner Work Units
Duties and Responsibilities of the Information Technology sector so that the Bank’s investment
Technology Steering Committee in the Information Technology sector contributes
Provide direction and decisions within the following to achieving the Bank’s business goals.
scope: 7. Monitoring of Information Technology
1. Information Technology Strategic Plan that is in performance and efforts to improve Information
line with the Bank’s strategic plan and business Technology performance.
activities. 8. Efforts to resolve various problems related to
2. Formulation of primary Information Technology Information Technology that cannot be resolved
policies, standards, and procedures. by the user work unit and the Information
3. Conformity between approved Information Technology organizer effectively, efficiently, and
Technology projects and the Information on time.
Technology Strategic Plan. 9. Adequacy and allocation of resources owned by
4. Conformity between the implementation of the Bank.
Information Technology projects and the agreed 10. Conduct evaluation and approval for the
project plan. implementation of Information Technology
5. Conformity between Information Technology projects that require an investment of more than
and the needs of the management information IDR1,000,000,000 (one billion rupiah).
system and the needs of the Bank’s business 11. Conduct a review of the effectiveness of the
activities. project after going live against the established
6. Effectiveness of steps in minimizing the risk forecast/plan.
of the Bank’s investment in the Information
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Corporate
Governance
Activities of the Information Technology No. Discussion Material
Steering Committee in 2024 1. Technology Raker Project 2024
During 2024, the Information Technology Committee 2. Technology Deliverables Portfolio 2024
has held several meetings with discussions on 3. Technology Budget Approval
materials related to Information Technology policies
4. Technology Budget Utilization
as follows:
5. Technology Operation
6. LRPTI & RPPB
7. Technology Budget Expense
HUMAN RESOURCES COMMITTEE
Basic Function and Authority
The Human Resources Committee has the main function and authority to assist the Board of Directors in
managing the Bank related to human resource development.
Structure and Membership
The composition of the Information Technology Steering Committee membership as of December 31, 2024 is
as follows:
Positions on the Committee Filled By
Chairman of the Committee President Director
Deputy Chairman Director in charge of Human Resources
concurrently as Member
Member of the Committee a. President Director (Chairman and member).
b. Vice President Director.
c. Director in charge of Human Resources (Vice Chairman and Member).
d. Top Leader of the Work Unit in charge of Human Resources concurrently serves as the
Secretary of the Committee.
Duties and Responsibilities of the Human Activities of the Human Resources Committee
Resources Committee in 2024
1. Study, discuss problems and determine the During 2024, the Human Resources Committee has
direction and policies in the field of Human conducted meetings with discussion of materials
Resources. related to Human Resources policies, as follows:
2. Discuss and compile the organizational structure
of PT Bank Mega Tbk, including the determination No. Discussion Material
of positions/job titles in the organization. 1. Discussion of cases that occurred at the Branch Office
3. Decide and discuss remuneration policies given
2. Recommendations for sanctions for audit findings at
to Employees the Branch Office
4. Determine the form or amount of awards/ 3. Review of Employee Periodic Salary Increases in 2024
sanctions given to Employees.
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PRODUCT COMMITTEE 5. Submit every report on the plan and realization
of the issuance of new products or activities of
Fungsi Pokok dan Wewenang the Bank made by the initiator to the OJK in
1. Ensure that new products or activities to be accordance with the provisions.
developed are in accordance with the Bank’s 6. Conduct evaluations of the Bank’s products and
plans and strategies as well as the risks faced. activities.
2. Provide approval and recommendations for 7. Monitor the implementation of product
proposed New Products or Activities. evaluations carried out by the initiator/product
3. Ensure completeness of documents in the owner.
process of principle approval of product
proposals and registration of each submission of Struktur dan Keanggotaan
new products or activities. The membership composition of the Product
4. Monitor the fulfillment of provisions relating to Committee as of December 31, 2024 is as follows:
the issuance of new products or activities.
Positions on the Committee Filled By
Chairman Steering Committee President Director
Member Steering Committee Board of Directors.
Secretary a. Funding Products and Consumer Credit Products:
(concurrently Chair of the Retail Product Management Head.
Working Committee): b. Non-Consumer Credit Products:
Strategic & Business Development Head.
c. Credit Card Products:
CCPL Product, Portfolio & Acquisition Marketing Head.
d. Treasury Products:
Treasury & International Banking Business Support Head.
Working Committee: a. Compliance & GCG Head.
b. Anti Money Laundering Head.
c. Internal Audit Head.
d. Risk Management (Operational Risk Management Head, Credit Risk Management Head,
Market, Liquidity & Integrated Risk Management Head, dan IT & Cyber Risk Management).
e. Personal Data Protection Head.
f. Process Management & Internal Control Head.
g. Corporate Legal Head.
h. Financial Control Head.
i. Process & System Development Head.
j. IT Project Management Head.
k. Transformation Project Head.
l. Head other related.
m. Head Initiator/Product Owner.
Duties and Responsibilities of the Product 7. Monitor the implementation of product
Committee evaluations carried out by the initiator/product
1. Ensure that new products or activities to be owner.
developed are in accordance with the Bank’s
plans and strategies as well as the risks faced. Activities of the Product Committee in 2024
2. Provide approval and recommendations for The Product Committee has held several meetings
proposed New Products or Activities. with discussion of product development materials
3. Ensure completeness of documents in the throughout 2024 as follows:
process of principle approval of product
proposals and registration of each submission of No. Discussion Material
new products or activities. 1. Working Committee KPR Revamp
4. Monitor the fulfillment of provisions relating to
2. Pocket Feature (Zaku) on M-Smile
the issuance of new products or activities.
3. Remittance Transfer on M-Smile Application
5. Submit every report on the plan and realization
of the issuance of new products or activities of 4. Qris Tap NFC Transaction on Mega Smart Mobile
(M-Smile)
the Bank made by the initiator to the OJK in
5. Tap to Pay Feature on Debit Card
accordance with the provisions.
6. Conduct evaluations of the Bank’s products and 6. Virtual Debit Card Information Technology Service
Provider for Financial Services Institutions Banks in the
activities. Context of Financial Conglomeration
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Corporate
Governance
No. Discussion Material • Komite Kredit Treasury & International Banking
7. Tap to Pay Feature on Credit Card (Tib) - Foreign Exchange Perorangan
8. Apply CC on M-Smile • Komite Kredit Treasury & International Banking
9. Skor Biometrik Apply CC on M-Smile (Tib) - Bonds Badan Usaha Untuk Credit Facility
(Money Market Line Dan Bonds Issuer Line)
10. Credit Card Service Features on M-Smile
• Komite Kredit Treasury & International Banking
11. Credit Card Block Feature on M-Smile
(Tib) - Bonds Badan Usaha Untuk Trading Facility
12. Apply CC on M-Auto (Bonds Trading Line)
13. Credit Card Activation on M-Smile • Komite Kredit Kartu Kredit Dan/Atau Personal
14. Credit Card Information on M-Smile Loan
15. Gen Z Credit Card
Duties and Responsibilities of the Credit
Committee
1. Make decisions on credit applications in
CREDIT COMMITTEE accordance with its authority.
2. Coordinate with the Asset and Liabilities
Fungsi Pokok dan Wewenang Committee (ALCO) in terms of funding.
Komite Kredit mempunyai fungsi pokok dan 3. Maintain the quality of the Bank’s credit portfolio
wewenang dalam membantu pelaksanaan tugas 4. Prevent or minimize Bank losses arising from the
Direksi, khususnya terkait dengan pengelolaan kredit impact of problematic credit
5. Carry out its duties with full responsibility,
Struktur dan Keanggotaan especially in relation to providing objective,
Komite Kredit Bank Mega per 31 Desember 2024, honest and thorough credit approvals.
terdiri dari: 6. Reject requests and/or influence from parties
• Komite Kredit Korporasi interested in credit applicants to provide formal
• Komite Kredit Komersial credit approvals;
• Komite Kredit Usaha Kecil Dan Menengah (Ukm) 7. Comply with and follow all existing provisions,
• Komite Kredit Konsumer both provisions of the Regulator and internal
• Komite Kredit Indirect Channel Bank provisions.
• Komite Kredit Treasury & International Banking
(Tib) - Prime Bank & Bank Bumn Credit Committee Activities in 2024
• Komite Kredit Treasury & International Banking The Credit Committee has held meetings with
(Tib) - Non Prime Bank discussion of materials related to credit management
• Komite Kredit Treasury & International Banking policies throughout 2024 which are summarized in
(Tib) - Institusi Keuangan Non Bank (Perusahaan the following table:
Manajemen Aset Dan Sekuritas)
• Komite Kredit Treasury & International Banking
(Tib) – Foreign Exchange Badan Usaha
Number of Credit Proposals that have been decided during 2024
Credit Segment Credit Restructuring
Credit Committee Total
Committee
Corporate Credit 88 1 89
Indirect Channel Credit 27 0 27
Treasury Credit & International Banking 208 0 208
Commercial Credit 47 9 56
Consumer Credit 59 8 77
SME Credit - KUM 730 14 752
Total 1,159 32 1,209
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CRISIS MANAGEMENT COMMITTEE
ain Functions and Authorities
The Crisis Management Committee has the primary function of assisting the Board of Directors in the
management of the Bank, particularly in relation to crisis management.
Structure and Membership
The composition of the Crisis Management membership as of December 31, 2024 is as follows:
Positions on the Committee Filled By
Chairman of the Committee President Director
Member of the Committee All Members of the Board of Directors
Secretary (also serves as Vice President Director (Support), in daily implementation assisted by Market, Liquidity &
Head of Working Group) Integrated Risk Management
Head (MIRG Head)
Working Group a. Top Leader of the Work Unit related to the Recovery Plan a. Market Liquidity & Integrated Risk
Management (MIRG);
b. Credit Risk Management (CRMG);
c. Operational Risk Management (ORMG);
d. IT & Cyber Risk Management (ITCR);
e. Financial Control (FICO);
f. Treasury & International Banking (TIBS);
g. Treasury & Financial Institutions (TSFI);
h. Centralized Credit Operations (CCOP);
i. Centralized Transactional Operations (CTOP);
j. Property & Facility Services (PRFS);
k. CCPL Marketing & Business Support (CPMB);
l. Strategic & Business Development (SBDV);
m. Business Performance Management & Analytics (BPMA);
n. Retail Product Management (RPMG);
o. Corporate Funding (COFN);
p. National Credit Review & Restructure (NCRR);
q. Credit Collection & Remedial (CCRD);
r. Credit Asset Recovery (CARC);
s. Retail & Commercial Business (RECB);
t. Corporate Sales (COSA);
u. CCPL Collection;
v. Corporate Affairs (COAF); and
w. Other related Work Unit Leaders (if required).
Duties and Responsibilities of the Crisis thereto and contingency plans to anticipate
Management Committee abnormal conditions and the choice of actions
1. Ensure that the preparation of the Recovery Plan that the Bank will take to respond to financial
document has been carried out realistically and stress experienced by the Bank in preventing,
comprehensively and in accordance with the recovering or improving financial conditions.
provisions of the regulator/Financial Services
Authority (OJK). Crisis Management Committee Activities in
2. Communicate the Recovery Plan to all levels of 2024
the Bank’s organization. The Crisis Management Committee has held several
3. Implement the Recovery Plan effectively and on meetings to discuss the best crisis management
time. policies throughout 2024 as follows:
4. Evaluate and test the Recovery Plan periodically
and ensure that the Recovery Plan indicators are No. Discussion Material
above the minimum requirements. 1. Trigger Level Recovery Plan
5. Committee members are required to recommend
2. Update Resolution Plan & Recovery Plan
to the Committee Chairperson regarding the
3. Stress Testing Recovery Plan
Recovery Plan which includes the preparation
of Recovery Plan guidelines and changes 4. Capital Level Thiger
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Corporate
Governance
Frequency of Meetings oft he Executive Committee under the Board of Directors
No Committee Name Total Meetings in 1 year
1. Risk Management 12 times Complete
2. ALCO 12 times Complete
3. Credit Policy 11 times Complete
4. IT Steering 2 times Complete
5. HR 6 times Complete
6. Products :
• SBDV 3 times Complete
• RPMG 5 times Complete
• CPMB 17 times Complete
• TIBS - -
7. Crisis Management 3 times Complete
8. Credit Committee - Circular credit decisions
COMMITTEES IN MEGA CORPORA FINANCIAL CONGLOMERATION
As part of the Mega Corpora Financial Conglomeration, the Bank, in its role as the Main Entity, has established
the following Committees to fulfill its duties and responsibilities:
No. Committee Decree Number Decree Date
1. Integrated Risk Management Committee Board of Directors Decree No. SK.051/DIRBM/24 10 June 2024
2. Integrated Governance Committee BOC Decree No.SK. 006/DEKOM/V/2023 15 May 2023
Integrated risk management committee
Legal basis for establishment
• Financial services authority regulation No. 30 of 2024 dated December 19, 2024 concerning financial
conglomerates and financial conglomerate holding companies.
• Financial services authority regulation No. 17/POJK.03/2014 dated November 18, 2014 concerning the
implementation of integrated risk management for financial conglomerates.
• Financial services authority circular letter No.14/SEOJK.03/2015 dated may 25, 2015 concerning the
implementation of integrated risk management for financial conglomerates.
• Board of Directors decree No. 051/DIRBM/24 dated June 10, 2024 concerning the integrated risk
management committee.
Structure and membership of the integrated risk management committee
Committee Chairman Vice President Director (Support) PT Bank Mega Tbk
Secretary Market, Liquidity, & Integrated Risk Management (MIRG) Bank Mega
Permanent Members with Voting Board of Directors of PT Mega Corpora
Rights President Director of PT Bank Mega Tbk
All Directors representing and appointed from LJK in the Mega Corpora Financial
Conglomerate who oversees the Risk Management function
Permanent Members without The Work Unit Leader who represents and is appointed from the LJK in the Mega
Voting Rights Corpora Financial Conglomerate, including the Main Entity, which oversees the Risk
Management function by considering the representation of each financial services sector
Non-Permanent Members The Work Unit Leader of the LJK in the Mega Corpora Financial Conglomerate including
(without Voting Rights) the Main Entity, which oversees other related functions
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Authorities and Responsibilities of the Integrated Risk Management Committee:
The authority and responsibility of the Integrated Risk Management Committee is to evaluate and provide
recommendations to the Board of Directors of the Main Entity regarding the implementation of Integrated Risk
Management which at least includes:
1. Preparation of Integrated Risk Management policies and improvements or refinements based on the results
of the implementation evaluation, including the Integrated Risk Management strategy, the level of risk
taken (risk appetite) and risk tolerance, the Integrated Risk Management framework, and contingency
plans to anticipate abnormal conditions.
2. Evaluation of the Integrated Risk Profile Report and the Integrated Minimum Capital Requirement (KPMM)
Report.
3. Discussion of risk events that are considered to have a high risk to determine mitigation steps.
4. Monitoring of significant issues through reports submitted by the KMRT secretariat.
5. Forms of follow-up actions required based on the results of the implementation of risk identification,
measurement and monitoring
Agenda of Discussion of the Integrated Risk Management Committee Meeting in 2024
No Meeting Date No Meeting Minutes Agenda
1 07 February 2024 001/MIRG-KMRT/2024 1. Financial Highlight Mega Corpora period December 2023
2. Mega Capital Investama Permit Return Process
3. Progress Spin Off Syariah Insurance Unit
4. Integrated Risk Profile Report period December 2023
5. Monitoring Concerns in LJK
6. Integrated KPMM Report period December 2023
7. Integrated Risk Limit Report period December 2023
8. Integrated Stress Test Report period December 2023
2 21 May 2024 002/MIRG-KMRT/2024 1. Financial Highlight Mega Corpora periode Maret 2024
2. Laporan Profil Risiko Terintegrasi periode Maret 2024
3. Review Parameter & Monitoring Concern-Concern di LJK
4. Laporan KPMM Terintegrasi periode Maret 2024
5. Laporan Risk Limit Terintegrasi periode Maret 2024
3 04 August 2024 003/MIRG-KMRT/2024 1. Financial Highlight Mega Corpora period March 2024
2. Integrated Risk Profile Report period March 2024
3. Review of Parameters & Monitoring Concerns in LJK
4. Integrated KPMM Report period March 2024
5. Integrated Risk Limit Report period March 2024
4 21 November 2024 004/MIRG-KMRT/2024 1. Financial Highlight Mega Corpora period September 2024
2. Results of OJK Examination of KK Mega Corpora
3. Gap Analysis BPD Sulteng
4. Integrated Risk Profile Report period September 2024
5. Monitoring Concerns of LJK period September 2024
6. Integrated KPMM Report period September 2024
7. Integrated Risk Limit Report period September 2024
Total Meeting 4 times
Integrated Governance Committee
In implementing Integrated Governance of Mega Corpora Financial Conglomerate, Bank Mega as the Main
Entity has formed an Integrated Governance Committee.
Legal Basis for Establishment
• Financial Services Authority Regulation No. 30 of 2024 dated December 19, 2024 concerning Financial
Conglomerates and Financial Conglomerate Holding Companies.
• Financial Services Authority Regulation No. 18/POJK.03/2014 dated November 18, 2014 concerning
Implementation of Integrated Governance for Financial Conglomerates.
• Financial Services Authority Circular Letter No.15/SEOJK.03/2015 dated May 25, 2015 concerning
Implementation of Integrated Governance for Financial Conglomerates.
• Decree of the Board of Commissioners No. 006/DEKOM/23 dated May 15, 2023 concerning the Integrated
Governance Committee.
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Corporate
Governance
Structure and membership of the Integrated Governance Committee
Committee Chairman Independent Commissioner of Main Entity (EU) PT Bank Mega Tbk
Secretary Director of Compliance & Human Capital EU
The Secretary is assisted by the Integrated Compliance Working Unit (SKKT) under the
Compliance & GCG Head.
Permanent Members with Voting - Independent Commissioner representing and appointed by the Financial Services Institution
Rights (LJK) of the Financial Conglomerate (KK) Mega Corpora
- Independent Party (Member of the Assistant Committee of the Board of Commissioners at
the EU)
- Representative of the Controlling Shareholder (PT. Mega Corpora)
- Sharia Supervisory Board (DPS) of the Sharia Banking LJK
Authorities and Responsibilities of the Integrated Governance Committee:
The authority and responsibility of the Integrated Governance Committee is to evaluate and provide
recommendations to the Board of Commissioners (EU) regarding Integrated Governance which at least
includes:
a. Evaluating the implementation of Integrated Governance at least through an assessment of the adequacy
of internal control and the implementation of integrated compliance functions, including monitoring the
implementation of Banking Synergy cooperation.
b. Providing recommendations to the Board of Commissioners of the Main Entity for the improvement of the
Integrated Governance Committee Work Guidelines.
c. Holding Integrated Governance Committee meetings.
Implementation of the Integrated Governance Committee Meeting in 2024
No Meeting Date No Meeting Minutes Agenda
1 07 February 2024 001/KTKT/2024 1. Follow-up to the recommendations of the TKT Committee (results of
the KTKT meeting on August 1, 2023).
2. Self-Assessment of the Implementation of TKT Semester II of 2023.
3. POJK No. 17 of 2023 concerning the Implementation of Commercial
Bank Governance (Chapter V).
2 02 August 2024 002/KTKT/2024 1. Follow-up to the recommendations of the TKT Committee (results of
the KTKT meeting on February 2, 2024)
2. Assessment of the Implementation of Integrated Governance of Mega
Corpora KK for Semester II - 2023 by the Financial Conglomerate
Supervisory Agency (OJK)
3. Self-Assessment of the Implementation of TKT for Semester I of
2024.
4. Updates to the Integrated Governance Committee & TKT Guidelines.
5. Progress of Preparation for the Implementation of the Integrated
APU, PPT & PPPSPM Programs.
Total Meeting 2 Times
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Corporate
Secretary
Bank Mega has a Corporate Secretary whose primary DIRBM-COAF/15 dated November 2, 2015. This
duties and responsibilities include maintaining appointment complies with OJK Regulation No. 35/
the Bank’s image and safeguarding its interests by POJK.04/2014 dated December 8, 2014.
fostering communication and strong relationships
with stakeholders. The Corporate Secretary also
serves as a liaison between the Bank, shareholders, CORPORATE SECRETARY PROFILE
and other stakeholders. Additionally, the Corporate
Secretary is responsible for ensuring the Bank’s The profile of Christiana M. Damanik, as Corporate
compliance with prevailing laws and regulations, Secretary and Corporate Affairs Head, is available
particularly in the capital markets sector. in the Corporate Secretary Profile section of the
Corporate Profile chapter in this Annual Report.
LEGAL BASIS
TERM OF OFFICE AND DOMICILE
Bank Mega appointed Ms. Christiana M. Damanik as
Corporate Secretary and Corporate Affairs Head, Christiana M. Damanik has been serving as the
in accordance with the report submitted to the Corporate Secretary effectively since ___________
Indonesia Stock Exchange (IDX) and the Financial and continues to hold this position until now. She is
Services Authority (OJK) under Letter No. 262/ domiciled in Jakarta (Bogor?), Indonesia.
Corporate Secretary Organizational Structure
Compliance & Human Capital Director
Corporate Affairs Head
Corporate Secretariat Head
Corporate Secretariat Board Office Support Corporate Communication &
Specialist Staff Culture Specialist
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Corporate
Governance
ROLE OF THE CORPORATE SECRETARY 3. To assist the Board of Directors in complying
with capital market regulations and their
Based on the Board Manual, the role of the Corporate implementing rules.
Secretary in the working relationship between the 4. To act as a liaison between Bank Mega and
Board of Commissioners and the Board of Directors the Financial Services Authority, PT Bursa Efek
is as follows: Indonesia (BEI), other regulators and the public.
• Organize document management activities 5. To prepare a special list of shares.
related to policies issued, minutes of meetings, 6. To maintain and be responsible for the availability
and minutes of meetings attended by the Board of the minutes of the meetings of the Board of
of Commissioners and Directors. Directors and the joint meetings of the Board of
• Act as a liaison between the Board of Directors Commissioners and the Board of Directors.
and the Board of Commissioners with 7. To prepare the necessary materials in connection
shareholders, related agencies, the community, with the routine reports/activities of the Directors
and other stakeholders. that are to be presented to external parties.
• Perform protocol functions for the activities 8. To be responsible for the organization of the
of the Board of Directors and the Board of General Meeting of Shareholders.
Commissioners, the implementation of the GMS
and the official activities of the Bank.
• Serve as the Bank’s spokesperson to external IMPLEMENTATION OF DUTIES IN 2024
parties and collect information related to the
Bank and parties outside the Bank related to Training and Competency Development
the Bank’s business activities and implement The Corporate Secretary of Bank Mega has
communication strategies in accordance with participated in various training and competency
the Bank’s needs. development programs throughout 2024. Further
• Other functions as specified in the Bank’s Internal details can be found in the profile of Christiana M.
Regulations. Damanik in the Corporate Profile chapter of this
Annual Report.
DUTIES AND RESPONSIBILITIES Information Disclosure in 2024
The Corporate Secretary of Bank Mega has
Corporate Secretary has the following duties and disseminated various information related to Bank
responsibilities: Mega to the public through mass media, the IDX
1. To keep abreast of developments in the capital website, and the Bank Mega website (https://
market, in particular the regulations applicable b a n k m e g a .co m / i d /te n t a n g - ka m i / h u b u n g a n -
to the capital market sector. investor-new/), available in both Indonesian and
2. Provide services for any information required English. In addition, the Corporate Secretary has
by shareholders and the public regarding the published press releases regarding Bank Mega
condition of the Bank, such as requests for throughout 2024, which can be accessed at (https://
annual reports and annual general meetings. bankmega.com/id/tentang-kami/profil-bank-
mega/). The Corporate Secretary has also submitted
both periodic and incidental reports to IDX and OJK,
as follows:
Table of Outgoing Mail List 2024
No. Date Subject Objective
1 08-Jan-24 Foreign Currency Debt Report for the Period of November 30, 2024 OJK
2 10-Jan-24 Explanation of Securities Transaction Volatility OJK
3 15-Jan-24 Registration Activity Report as of November 2024 KSEI
4 25-Jan-24 Submission of the 2025 Education Implementation Plan Report OJK
5 30-Jan-24 Financial Literacy and Inclusion Implementation Plan Report 2025 OJK
6 07-Feb-24 Foreign Currency Debt Report for the Period of October 31, 2024 OJK
7 07-Feb-24 Registration activity report as of October 2024 OJK
8 07-Feb-24 Publication of PT Bank Mega Tbk Financial Report as of September 30, 2024 OJK
9 07-Feb-24 Submission of the September 2024 Interim Financial Report OJK ; BEI
10 12-Feb-24 Foreign Currency Debt Report for the Period of September 30, 2024 OJK
11 12-Feb-24 Organizational Structure of PT Bank Mega Tbk OJK
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No. Date Subject Objective
12 13-Feb-24 Report on Registration Activity as of September 2024 OJK
13 15-Feb-24 Survey on the Regulation and Implementation of Transparency of General Bank Reports BEI
14 27-Feb-24 Foreign Currency Debt Report for the Period of August 31, 2024 BEI
15 29-Feb-24 Report on Registration Activity as of August 2024 OJK ; BEI
16 05-Mar-24 Advertisement of Information Disclosure on the Financial Statements of PT Mega Corpora OJK ; BEI
and Subsidiaries
17 05-Mar-24 Advertisement of Information Disclosure on the Financial Statements of PT Mega Corpora OJK ; BEI
and Subsidiaries
18 06-Mar-24 Foreign Currency Debt Report for the Period of July 31, 2024 BEI
19 08-Mar-24 Registration Activity Report as of July 2024 OJK
20 08-Mar-24 Publication of PT Bank Mega Tbk Financial Statements as of June 30, 2024 OJK
21 25-Mar-24 Submission of Interim Financial Statements for June 2024 KSEI
22 25-Mar-24 Foreign Currency Debt Report for the Period of June 30, 2024 KSEI
23 26-Mar-24 Report on Registration Activity as of June 2024 OJK
24 28-Mar-24 First Change to the Organizational Structure of PT Bank Mega Tbk OJK; BEI
25 01-Apr-24 Foreign Currency Debt Report for the Period of May 31, 2024 OJK
26 03-Apr-24 Report on Registration Activity as of May 2024 OJK
27 05-Apr-24 Report on Material Information or Fact OJK
28 30-Apr-24 Report on Registration Activity as of April 2024 OJK
29 30-Apr-24 Foreign Currency Debt Report for the Period of April 30, 2024 OJK
30 30-Apr-24 Submission of PT Mega Corpora Annual Report (Parent Company of PT Bank Mega Tbk) OJK
31 30-Apr-24 Submission of PT Mega Corpora Annual Report (Parent Company of PT Bank Mega Tbk) OJK
32 30-Apr-24 Report on the Implementation of Financial Education and Inclusion for Quarter 1 of 2024 OJK
33 06-May-24 Submission of Interim Financial Report for March 2024 OJK
34 06-May-24 Publication of PT Bank Mega Tbk Financial Report as of March 31, 2024 OJK
35 14-May-24 Foreign Currency Debt Report for the Period of March 31, 2024 OJK ; BEI
36 07-Jun-24 Report on Registration Activity as of March 2024 OJK
37 07-Jun-24 Information of Disclosure Advertisement on Financial Report of PT Mega Corpora and OJK
Subsidiaries
38 02-Jul-24 Submission of Deed of PT Bank Mega Tbk OJK
39 05-Jul-24 Organizational Structure Report of PT Bank Mega Tbk OJK
40 09-Jul-24 Account Number of PT Bank Mega Tbk. (MEGA) OJK
41 31-Jul-24 Instruction on Distribution of Cash Dividends on PT Bank Mega Tbk (MEGA) Shares OJK
42 31-Jul-24 Foreign Currency Debt Report for the Period of February 29, 2024 OJK
43 05-Aug-24 Report on Registration Activity as of February 2024 OJK
44 09-Aug-24 Public Expose Results Report of PT Bank Mega Tbk OJK
45 15-Aug-24 Information on Changes in Management OJK
46 15-Aug-24 Submission of Summary of Minutes and Results of the AGMS of PT Bank Mega Tbk OJK
47 04-Sep-24 Submission of Revised Annual Report and Sustainability Report 2023 of PT Bank Mega Tbk OJK
48 10-Sep-24 Submission of Public Expose Materials OJK
49 19-Sep-24 Report on Public Expose Plan of PT Bank Mega Tbk OJK
50 04-Oct-24 Resignation of Deputy President Commissioner of PT Bank Mega Tbk OJK
51 09-Oct-2024 Foreign Currency Debt Report for the Period of January 31, 2024 OJK
52 09-Oct-24 Report on Registration Activity as of January 2024 OJK
53 31-Oct-24 Submission of Annual Report and Sustainability Report 2023 of PT Bank Mega Tbk OJK
54 31-Oct-24 Publication of Financial Report of PT Bank Mega Tbk As of 31 Dec 2023 OJK
55 05-Nov-24 Resignation of Deputy President Commissioner of PT Bank Mega Tbk OJK
56 08-Nov-24 Report of Material Information or Facts Resignation of Deputy President Commissioner of OJK
PT Bank Mega TBK
57 29-Nov-24 Report on Implementation of Financial Education and Inclusion Quarter 4 of 2023 OJK
58 29-Nov-24 Report on Business Group Structure BI
59 04-Dec-24 Balance confirmation of PT Bank Mega Tbk securities OJK
60 09-Dec-24 Report on Foreign Currency Debts Period 31 December 2023 IDX
61 09-Dec-24 Report on Registration Activities As of December 2023 OJK
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Corporate
Governance
List of Press Releases in 2024
No Title Date
1 Feel the Freshness of Ponkam Oranges Only 1 MPC Point “BIKIN JADI PERTAMA” provides a Special 4 February 2024
Customer Experience (Jakarta)
2 Feel the Freshness of Ponkam Oranges Only 1 MPC Point “BIKIN JADI PERTAMA” provides a Special 4 February 2024
Customer Experience (Medan)
3 Feel the Freshness of Ponkam Oranges Only 1 MPC Point “BIKIN JADI PERTAMA” provides a Special 4 February 2024
Customer Experience (Bandung)
4 Feel the Freshness of Ponkam Oranges Only 1 MPC Point “BIKIN JADI PERTAMA” provides a Special 4 February 2024
Customer Experience (Semarang)
5 Feel the Freshness of Ponkam Oranges Only 1 MPC Point “BIKIN JADI PERTAMA” provides a Special 4 February 2024
Customer Experience (Surabaya)
6 Feel the Freshness of Ponkam Oranges Only 1 MPC Point “BIKIN JADI PERTAMA” provides a Special 4 February 2024
Customer Experience (Makassar)
7 Feel the Freshness of Ponkam Oranges Only 1 MPC Point “BIKIN JADI PERTAMA” provides a Special 4 February 2024
Customer Experience (Balikpapan)
8 Bank Mega & IHH Healthcare Malaysia Signed MOU to Increase Access to Quality Health Services for 21 February 2024
Bank Mega Cardholders
9 Plan to Study While Traveling Abroad “Take Advantage of Various Attractive Packages, Including 23 February 2024
Flying to Your Favorite Campus”
10 Bank Mega Held Annual General Meeting of Shareholders and Performance Exposure for Financial 1 March 2024
Year 2023 “GMS Decided to Distribute Cash Dividend of Rp2.46 Trillion”
11 Nonton Bareng Mega: Enjoy the Premiere of Bad Boys 4 - Ride or Die only by redeeming 1 MPC Points 5 June 2024
#BikinJadiPirst
12 Mega Berbagi Program SD Negeri 16 Siparayo - Pasaman “Saving and Sharing for the Sustainability of 26 June 2024
Education of the Nation's Children”
13 1 Unit of BMW 520i M Sport for Bank Mega's Lucky Customer in Bandung - Grand Prize Winner 17 July 2024
“Meriah Bareng Mega”
14 Tap To Pay presents a new way of payment transaction - a practical, safe and fun payment transaction 25 August 2024
service #oneTAPahead
15 Get “Luxury Travel Experience” with Attractive Offers at Mega Travel Fair Choose Various Attractive 06 September 2024
Travel Offers, and pay with Tap to Pay: fast, practical, safe (Jakarta)
16 PT Bank Mega Tbk and PT SMI Distributed Syndicated Credit to PT INKA Worth Rp2.1 Trillion 09 September 2024
17 Bank Mega Continues “Meriah Bareng Mega #EasyToBecomeA BillionaireWhoCanDoAnything” 11 September 2024
Program
18 Get “Luxury Travel Experience” with Attractive Offers at Mega Travel Fair Choose Various Attractive 13 September 2024
Travel Offers, and pay with Tap to Pay: fast, practical, safe (Bandung)
19 SMP and SMA YPPI Baleendah, Bandung Completed Renovation #Tabungan Mimpi, Restoring Every 11 October 2024
Dream of the Nation's Children
20 Bank Mega Held “Fun Walk 5K Like a Billionaiere” #EasyToBecomeA BillionaireWhoCanAnything 27 October 2024
(Jakarta)
21 Bank Mega Holds "Fun Walk 5K Like a Billionaire" #It's Easy to Become a BillionaireWhoCanAnything 1 December 2024
(Makassar)
22 Bank Mega Holds "Fun Walk 5K Like a Billionaire" #It's Easy to Become a Billionaire WhoCan Do 1 December 2024
Anything (Bandung)
23 Bank Mega Holds "Fun Walk 5K Like a Billionaire" #It's Easy to Become a Billionaire Who Can Do 8 Decembr 2024
Anything (Semarang)
24 Bank Mega Holds "Fun Walk 5K Like a Billionaire" #It's Easy to Become a BillionaireWhoCanAnything 8 Decembr 2024
(Medan)
25 Bank Mega Holds "Fun Walk 5K Like a Billionaire" #It's Easy to Become a Billionaire WhoCan Do 8 December 2024
Anything (Samarinda)
26 Collaboration between Bank Mega and Metro presents "Radiance of Elegance Fashion Show by 13 December 2024
SebastianRed" for MegaFirst Customers
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Audit
Internal
Bank Mega memiliki unit Internal Audit yang operasional, dan kegiatan lain melalui proses
berfungsi memberikan assurances dan konsultasi audit;
yang bersifat independen dan objektif, dengan tujuan 4. Memberikan saran atau rekomendasi perbaikan
untuk meningkatkan nilai Bank dan memperbaiki yang efektif untuk diterapkan pada seluruh
operasional Bank, melalui pendekatan yang sistimatis, tingkatan manajemen, terkait dengan
dengan cara mengevaluasi dan meningkatkan pemeriksaan audit;
efektivitas manajemen risiko, pengendalian, dan 5. Memantau, menganalisis, dan melaporkan
proses tata kelola Bank. pelaksanaan tindak lanjut perbaikan yang telah
disepakati dengan manajemen satuan kerja yang
Piagam Unit Internal Audit diaudit;
Unit Internal Audit bekerja berdasarkan Piagam 6. Melakukan kegiatan audit di luar RKAT (khusus)
Unit Internal Audit yang disusun berdasarkan POJK apabila dipandang perlu oleh Internal Audit
No.56/2015 tentang Pembentukan dan Pedoman (IADT), dengan mempertimbangkan potensi
Penyusunan Piagam Unit Internal Audit. Piagam risiko bagi bank;
Audit Internal Bank Mega telah dikinikan pada 7. Dalam rangka pelaksanaan fungsi sebagai
tanggal 18 April 2022. Hal-hal penting yang diatur Satuan Kerja Audit Intern Terintegrasi, dengan
dalam Piagam Unit Internal Audit adalah, antara lain, mengacu pada Pedoman Tata Kelola Terintegrasi
ruang lingkup dan fungsi; struktur dan kedudukan; Konglomerasi Keuangan PT Mega Corpora,
tugas dan tanggung jawab; wewenang; hubungan Internal Audit (IADT) melakukan tugas sebagai
Unit Internal Audit dengan satuan kerja yang berikut:
melakukan fungsi pengendalian intern; persyaratan a. Memantau pelaksanaan audit intern pada
auditor intern; kode etik; larangan merangkap tugas masing-masing Lembaga Jasa Keuangan
dan jabatan; pertanggungjawaban internal audit; (LJK) terelasi dalam Konglomerasi Keuangan;
tanggung jawab dan akuntabilitas; independensi b. Menyampaikan laporan pemantauan
dalam memberikan layanan konsultasi atau tugas pelaksanaan audit terintegrasi kepada
khusus lain; dan koordinasi dengan auditor eksternal. Direktur yang ditunjuk untuk melakukan
pengawasan terhadap Lembaga Jasa
Tugas dan Tanggung Jawab Keuangan (LJK) dalam Konglomerasi
Merujuk pada POJK No. 1/2019, Bank Mega Keuangan dan Dewan Komisaris Entitas
menetapkan tugas dan tanggung Unit Internal Audit Utama serta Direktur yang membawahkan
sebagaimana yang tertuang dalam Piagam Unit fungsi Kepatuhan Entitas Utama.
Internal Audit, sebagai berikut:
1. Membantu tugas Direktur Utama dan Dewan Struktur Organisasi dan Komposisi Unit
Komisaris dalam melakukan pengawasan dengan Internal Audit
cara menyusun dan merealisasikan Rencana Secara struktural, Internal Audit (IADT) Bank Mega
Kerja Audit Tahunan (RKAT) yang telah disetujui dipimpin oleh Internal Audit Head yang diangkat
Direktur Utama dan Dewan Komisaris dengan dan diberhentikan oleh Direktur Utama setelah
memperhatikan rekomendasi Komite Audit; mendapat persetujuan dari Dewan Komisaris dengan
2. Melakukan pemantauan terhadap pelaksanaan mempertimbangkan rekomendasi dari Komite Audit,
tindakan perbaikan dan pencegahan yang harus serta dilaporkan kepada OJK. Internal Audit Head
dilakukan auditee terkait dengan hasil temuan berada langsung di bawah dan bertanggung jawab
audit; kepada Direktur Utama, serta dapat berkomunkasi
3. Menganalisis, mengevaluasi, dan menilai dengan Direksi, Dewan Komisaris, dan Komite
kecukupan serta efektivitas pelaksanaan tata Audit untuk menginformasikan berbagai hal yang
kelola, manajemen risiko dan pengendalian berhubungan dengan kegiatan audit. Internal
intern di bidang keuangan, akuntansi, sumber Auditor bertanggung jawab secara berjenjang
daya manusia, teknologi informasi, pemasaran, melalui Pemimpin Bagian Audit kepada IADT Head,
sebagaimana dijelaskan pada bagan berikut ini:
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Corporate
Governance
President Director
Internal Audit Head
Head Office, Integration
Regional & Branch
& Professional Practices IT Audit Head
Audit Head
Audit Head
Regional & Branch Head Office Quality Assurance &
IT Audit Auditor
Audit Auditor Audit Auditor Integration Specialist
Profil Kepala Audit Internal 2. Mampu mengungkapkan pandangan dan
Harlina Wati Rahardja diangkat menjadi Kepala pemikiran tanpa pengaruh atau tekanan dari
Audit Internal sejak tanggal 16 Desember 2024 pihak mana pun;
berdasarkan Surat Keputusan Direksi No.SK.1555/ 3. Bebas dari benturan kepentingan (conflict of
DIRBM/PJGP/24, dan telah dilaporkan kepada interest) atas objek atau kegiatan yang diaudit
PT Bursa Efek Indonesia dan Otoritas Jasa Keuangan dan apabila Auditor Intern memiliki benturan
melalui Surat Nomor 216/DIRBM-HCRO/24 tanggal kepentingan, maka yang bersangkutan wajib
12 Desember 2024. Profil Harlina Wati Rahardja menyatakan keterkaitannya sehingga tidak
sebagai Kepala Audit Internal dapat dilihat pada Bab ditugaskan untuk melaksanakan kegiatan audit
Profil Perusahaan dalam Laporan Tahunan ini. terhadap objek atau kegiatan dimaksud;
4. Tidak melakukan kegiatan-kegiatan yang bersifat
Sumber Daya Manusia Unit Internal Audit operasional di luar aktivitas audit intern.
Per 31 Desember 2024, IADT didukung oleh sumber
daya manusia yang sebagian besar telah bersertifikasi Partisipasi Dalam Perhimpunan Profesi
manajemen risiko, sebagai berikut:
Pelaksanaan Kegiatan Unit Internal Audit Tahun
Data Sertifikasi Pegawai 2024
Sertifikasi Jumlah Sepanjang tahun 2024, Internal Audit (IADT) telah
No. Keterangan
(SMR) Pegawai melaksanakan kegiatan maupun tugas dan tanggung
1 Belum 10 Auditor & Specialist jawab aktivitas sebagai berikut:
2 1 22 Auditor & Pemimpin Bagian a. Melakukan Audit bidang operasional dan bisnis
Audit terhadap 85 Kantor Regional/Kantor Cabang/
3 2 3 Auditor Kantor Cabang Pembantu.
4 3 3 IADT Head & Pemimpin b. Melakukan Audit terhadap 36 objek di Kantor
Bagian Audit Pusat Non Operasional (KPNO), baik itu audit
Jumlah 38 terhadap Divisi, Audit yang sifatnya Mandatory
menurut Regulator, maupun audit tematik.
c. Melakukan Audit bidang Teknologi Informasi
Independensi Unit Internal Audit terhadap sebanyak 21 objek.
Piagam Unit Internal Audit menetapkan bahwa d. Melakukan pemantauan terhadap temuan hasil
setiap anggota Unit Internal Audit harus memenuhi audit pada seluruh auditee.
persyaratan terkait independensi. Independensi e. Melakukan pemantauan pelaksanaan audit intern
setiap anggota Unit Internal Audit dapat diukur terhadap 10 Lembaga Jasa Keuangan (LJK) pada
dengan pemenuhan syarat-syarat berikut ini: Konglomerasi Keuangan Mega Corpora.
1. Memiliki kebebasan dalam menetapkan metode, f. Bertindak selaku Counterpart Bank Indonesia/
cakupan, cara, teknik, dan pendekatan audit Otoritas Jasa Keuangan.
yang akan dilakukan serta pelaporan hasilnya;
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g. Melakukan peningkatan mutu keterampilan Sepanjang tahun 2024, Internal Audit (IADT) Head
sumber daya manusia secara berkala dan berkomunikasi langsung dengan Direksi, Dewan
berkelanjutan dengan mengikutsertakan Komisaris dan Komite Audit untuk menginformasikan
pegawai dalam berbagai pelatihan maupun berbagai hal yang berhubungan dengan kegiatan
seminar/workshop. audit.
Hasil audit dituangkan dalam Laporan Hasil Audit Pelatihan Selama Tahun Buku
(LHA) yang berisi seluruh temuan dan tanggapan dari Selama tahun 2024 Unit Internal Audit secara
auditee (pihak-pihak yang diaudit) serta komitmen berkelanjutan dan berkala meningkatkan mutu
auditee untuk menyelesaikan temuan audit yang keterampilan sumber daya manusianya dengan ikut
dimaksud dalam jangka waktu yang telah ditetapkan. serta dalam berbagai program seminar dan training
LHA disampaikan kepada Direktur Utama atau Dewan sebagai berikut:
Komisaris dengan salinan kepada Dewan Komisaris,
Komite Audit, dan Direktur Kepatuhan.
Number of
No. Training
Participants
1 Level 5 Risk Management Refresher 2
2 Personal Data Protection Law Awareness 38
3 Tier 6 Risk Management Refresher 1
4 Strengthening Financial Integrity Webinar: Advanced Strategies and Innovations in Anti-Fraud 16
5 Awareness & Preparation for Implementation of Law No. 27 Year 2022 on Personal Data Protection 2
6 Bankwide Cyber Exercise Training 2
7 Socialization of BI's LHPK for Internal Audit Participants 10
8 Bankwide Cyber Exercise - Ransomware Attack Scenario 2
9 Corporate Outbound IADT 2024 39
10 Cyber Risk & Data Privacy Awareness Workshop Top Level 4
11 Management 1
12 IT Security Awareness Training 6
13 Empowering Leadership Webinar: How Women Leaders Drive 6
14 Company and Institution Performance 6
15 IDEA Data Analytics Training 2
16 Personal Data Protection Coaching Clinic 2
17 Webinar The Future of Data Analytics in the Financial Industry: Trends and Innovations 17
18 Asian Confederation of Institute of Internal Auditors (ACIIA) Regional Conference - Purposeful Impact 1
19 Webinar When Veda Meets Praxis: Enhancing GRC through an Integrated Quality Management System 1
20 Personal Data Protection PIC Workshop 3
21 Webinar Market Conduct Implementation Strategy: Building Trust and Improving Financial Services 10
Performance
22 Webinar Driving Corporate Performance through Artificial Intelligence 3
23 Awareness & Preparation for Implementation of Law No. 27 of 2022 on Personal Data Protection 2
24 Agile Auditing Training 15
25 Webinar The Role of Digital Technology in Improving Accounting Practices 4
26 Socialization of Electronic Land Certificates 1
27 Webinar How to Mitigate Transition and Physical Risks in the Financial Sector 1
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Corporate
Governance
Compliance
Function
Bank Mega’s Compliance Function is guided by POJK risk exposures, especially in this era of advances in
No.46/POJK.03/2017 on the Implementation of information technology, globalization and financial
Compliance Function of Commercial Banks, which is market integration.
to perform a series of preventive actions or steps (ex-
ante) to ensure that policies, provisions, systems, and Compliance Structure
procedures, as well as business activities conducted Bank Mega has appointed a Director in charge of
by the Bank are in accordance with OJK and laws the compliance function (Director of Compliance &
and regulations, and to ensure the Bank’s compliance Human Capital) and formed a Compliance Work Unit
with commitments made by the Bank to OJK and/ (Compliance & GCG) that is independent from the
or other authorized supervisory authorities. The operational work unit. The Organizational Structure
Compliance function plays a very important role in of the Compliance & Human Capital Directorate
strengthening the Bank’s structure against possible refers to the Decree of the Board of Directors No.114/
DIRBM/24 dated October 7, 2024.
Compliance & Human Capital Director
Compliance & GCG Head
Liabilities & Operation Policy
Credit Policy Compliance GCG & Governance
Compliance Assurance
Assurance Specialist Integration Specialist
Specialist
The Compliance Work Unit (Compliance & GCG) has In carrying out the compliance function, the Director
been supported by human resources, most of whom of Compliance together with the Compliance Work
have been certified in risk management as follows: Unit have submitted the following Compliance
Reports:
Number of 1. Report to OJK:
No. Risk Management Certification
Employees a. Compliance Report for Semester I - 2024
1. Level 4 3 through Letter No. 019/DIR-CHC/2024
2. Level 5 4 dated July 22, 2024.
3. Level 6 1
b. Compliance Report for Semester II - 2024
through Letter No. 002/DIR-CHC/2025
dated January 22, 2025.
There are 3 people who do not yet have a Risk
Management Certification, namely 2 people who
just joined in semester I - 2024 and 1 person as an
administrative staff.
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2. Report to the President Director (copy to the b. Compliance work plan contained in the Bank
Board of Commissioners): Business Plan
a. Compliance Report for Quarter I of 2024 c. Special report (if there is a significant
through Service Memo No. MD.015/DIR- deviation from the provisions of the Financial
CHC/24 dated April 30, 2024 Services Authority (OJK)/Bank Indonesia
b. Compliance Report for Quarter III of 2024 and/or applicable laws and regulations)
through Service Memo No. MD.047/DIR- addressed to the Financial Services Authority
CHC/24 dated October 22, 2024. (OJK).
10. Conduct self-assessment of the implementation
In addition to the above report, the Compliance of Good Corporate Governance (GCG) and
Work Unit (CGCG) submits a monthly report on prepare a Governance Implementation Report in
the implementation of compliance and governance accordance with the provisions of the Financial
functions to the Director of Compliance. Services Authority.
11. Act as an Integrated Compliance Work Unit
Compliance Framework (Integrated Governance in the Mega Corpora
1. Taking steps to support the creation of a Financial Conglomerate), and conduct self-
Compliance Culture in all Bank business activities assessment of the implementation of Integrated
at every level of the organization. Governance (TKT) and report the implementation
2. Identifying, measuring, monitoring, and of TKT to OJK.
controlling Compliance Risks by referring to
the applicable Financial Services Authority Implementation of Compliance Function in
Regulations (POJK) (in coordination with SKMR). 2024
3. Making efforts to ensure that the Bank›s policies The Compliance Function has carried out its duties
and procedures, as well as business activities, are and responsibilities throughout 2024. The work
in accordance with the provisions of the Financial programs and work realization of the Compliance
Services Authority (OJK), Bank Indonesia (BI) Function in that year are as follows:
and applicable laws and regulations. 1. Review of Policy Draft
4. Conducting reviews and/or recommending a. Conducting a review of the draft operational,
updates and improvements to policies and credit, product & other internal policies.
procedures that have been owned and/or will be b. Conducting a review of the draft policy
issued by the Bank to comply with the provisions related to the implementation of the
of the Financial Services Authority (OJK)/ compliance and governance functions.
Bank Indonesia (BI) and applicable laws and
regulations. 2. Credit Provision Monitoring
5. Creating a compliance checklist for plans to a. Reviewing credit proposals with a certain
issue new products, synergy cooperation within ceiling and cooperation proposals for credit
one Bank Business Group (KUB) and the Mega distribution (joint financing, etc.).
Corpora Financial Conglomerate. b. Monitoring credit quality.
6. Ensuring the Bank›s compliance with c. Monitoring the achievement of the
commitments made by the Bank to the Financial Macroprudential Inclusive Financing Ratio
Services Authority (OJK)/Bank Indonesia (BI) (RPIM).
and/or other authorized supervisory authorities.
7. Conducting socialization regarding matters 3. Implementation of Provisions Socialization
related to the Compliance Function and As an effort to increase employee awareness
applicable policies and procedures. of compliance risks and foster and realize the
8. Acting as a contact person for Bank compliance implementation of a compliance culture at all
issues for internal and external parties. levels of the Bank›s organization and business
9. Coordinating the preparation of reports related activities. The Bank, in this case the CGCG
to the compliance function in accordance with work unit, has implemented the following steps:
applicable Financial Services Authority (OJK) a. Direct socialization that has been carried out
regulations, such as: is as follows:
a. Compliance Reports as regulated in the 1) Becoming a facilitator in the Bank›s
applicable Financial Services Authority internal training programs such as:
Regulations (POJK). career development programs (Mega
Management Development Program
and Operation Supervisor Development
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Corporate
Governance
Program) and training for new employees a. Ensure that every business and operational
(New Employee Induction Program). activity is in accordance with applicable
2) Organizing socialization/training on policies and procedures and the limits of
Improving the Implementation of authority granted.
Compliance and Governance Culture b. Ensure the implementation of dual control
for Regional Office and Branch Office (check & balance) in various business and
Officials with discussion materials: operational activities and be guided by the
Compliance and Governance Functions, Bank›s prudent principles.
Anti-Fraud Strategy, Implementation of c. Ensure that each employee has carried out
APU PPT & PPPSPM and Operations. their duties and responsibilities in accordance
b. Indirect socialization is carried out in the with their respective job descriptions.
following ways: d. Increase employee knowledge by discussing
1) Through Bank Mega›s internal website policies and procedures on an ongoing basis
media that can be accessed by all and fostering a culture of compliance and
employees. risk awareness.
2) Create Service Memos to all work units e. Provide suggestions/input for improvements
and Branch Offices/Sub-Branches to policies and procedures that are no
regarding internal and external longer appropriate/relevant to business and
provisions issued every month. operational activity conditions, while still
During 2024, 12 Service Memos have considering risks and prioritizing the Bank›s
been created. prudent principles.
3) Create Service Memos to work units
related to the implementation of 6. Review of the completeness of documents for:
external provisions (OJK, BI and other a. Submission of approval for new Bank follow-
authorities) that require a review of up products to the regulator.
internal provisions and/or the creation of b. Synergy cooperation carried out by Bank
an action plan for their implementation. Mega with Banks in the Bank Business Group.
During 2024, 38 Service Memos have c. Cooperation in the context of Bancassurance.
been created. d. Bank cooperation as a Mutual Fund Selling
Agent (APERD).
4. Monitoring of Prudential Principles
Monitoring has been carried out on the fulfillment 7. Monitoring the Fulfillment of Bank Commitments
of OJK and BI regulations and the implementation In collaboration with the Internal Audit Work
of the Bank›s prudential principles in fulfilling the Unit, the Compliance Work Unit also monitors
provisions of capital, liquidity, Maximum Credit the fulfillment of the Bank›s commitments to
Limit, asset/credit quality, GWM and foreign regulators (Financial Services Authority and
exchange management. Bank Indonesia), especially regarding the results
of the audits conducted by the regulators.
5. Guidance on Bank Operational Activities
Based on the analysis of the Internal Audit The Bank›s commitments in 2024 related to the
Findings Report in the operational, funding audits by the Financial Services Authority (OJK)
and credit fields for 2024, 40 guidance Service and Bank Indonesia (BI) have been followed up
Memos have been made addressed to work unit according to the agreed deadline and have been
leaders at the Head Office, Regional and Branch reported to OJK and BI.
Offices to improve the supervision and guidance
function. 8. Monitoring Compliance Risk Limits
In collaboration with the Risk Management
Guidance through Service Memos is one of the Work Unit, the Compliance Work Unit conducts
efforts to reduce repeated audit findings (the periodic monitoring and assessment (self-
same findings in several branch offices) and high assessment) of the Bank›s compliance risks.
risks which are expected to improve the culture
of compliance, where all work unit leaders at the
Head Office, Regional and Branch Offices to:
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Compliance Indicators 2024
No. Indicators Fulfillment Description
1. Capital Adequacy Ratio (CAR) 25.77% Complies with regulatory requirements
2. Non Performing Loan (NPL) Net 1.23% Complies with regulatory requirements
3. Average Minimum Reserve Requirement (GWM) Rupiah 7.95% Complies with regulatory requirements
4. Average Minimum Reserve Requirement (GWM) 4.09% Complies with regulatory requirements
5. Liquidity Coverage Ratio (LCR) 230.89% Complies with regulatory requirements
6. Net Stable Funding Ratio (NSFR) 125.19% Complies with regulatory requirements
7. Net Foreign Exchange Position (on and off balance 0.34% Complies with regulatory requirements
sheet)
8. Regulatory Examination Follow-up Commitment Fulfilled According to the specified deadline
9. Maximum Credit Limit (BMPK):
BMPK Violation None
BMPK Exceedance Yes (1 time) Has been reported to OJK and has been
completed in accordance with the action plan.
Compliance Work Unit Work Plan for 2025 f. Monitoring the availability of work guidelines
1. Improving the culture of compliance at every for all work units according to the Bank›s
level of the organization as a preventive measure/ organizational structure.
effort (ex-ante) to ensure the implementation of
compliance with the provisions of the OJK, Bank Efforts to improve the culture of compliance
Indonesia and applicable laws and regulations as and employee awareness of Compliance Risk
well as the implementation of prudential banking are also carried out through monitoring the
principles, which include: implementation of the Board of Directors›
a. Conducting a review of the draft internal policies regarding the submission of reports and
policies and procedures and Bank products fulfillment of regulatory provisions, employee
that will be issued and implemented. sanctions and integrity commitments.
b. Monitoring the updating of the Bank›s internal
policies and procedures in accordance with Through this Board of Directors› policy, it
the provisions newly issued by the OJK, Bank is expected to discipline employees to be
Indonesia and other authorities. more careful in completing their work and
c. Monitoring the provision of credit by prevent violations, whether intentionally or
reviewing and providing opinions on unintentionally, which pose risks and are
proposed credit facilities that have certain detrimental to the Bank and are expected to
credit ceilings and segmentation. The review maintain the Bank›s health and governance
and opinion in question include compliance levels in good condition.
with the provisions and application of the
principle of prudence. 2. Regarding efforts to minimize fines/reprimands
d. The compliance work unit will coordinate from regulators, especially reporting obligations
with the work unit that carries out the Ex- to regulators, the Bank has and will carry out:
Post function (internal control and internal a. Monitoring to ensure that reporting
audit) in ensuring compliance with the credit obligations are in accordance with the
disbursement requirements (covenant). specified deadline.
e. Monitoring and ensuring that Bank activities b. Periodic coaching for the Reporting PIC to
are in accordance with regulatory provisions, submit reports correctly and on time so as
such as: completeness of documents and/or not to incur fines.
completeness of PKS for certain activities.
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Corporate
Governance
3. For the period of 2025, the Bank will maintain the good governance for the Bank guided
Bank›s governance implementation assessment by regulatory provisions, especially
at a value of 2 (Good), including through: related to aspects of governance and
a. Ensuring that the principles of good the quality of credit risk management
governance, namely transparency, implementation.
accountability, responsibility, independence • Consistent supervision and monitoring
and fairness, are implemented at all levels of (ex-ante and ex-post) of the
the organization in the Bank›s activities. implementation of internal policies and
The implementation of the Bank›s business procedures in banking activities.
activities must be in line with the Bank›s • Conduct coaching and conduct effective
vision, mission, corporate values and socialization/training as well as improve
strategies based on the principle of prudence internal control to minimize audit
and regulations of the Financial Services findings, fraud and fines and warnings
Authority, Bank Indonesia and applicable from OJK, Bank Indonesia and other
laws and regulations. authorities.
b. Improvement of the governance structure c. Ensure the implementation of Governance
and governance process, including: based on Good Governance Guidelines for
• Improving human resource management Public Companies, through the fulfillment of
in line with the Bank›s development recommendations set out in the guidelines
based on competency, integrity and risk and conducting periodic evaluations for
management. their improvement.
• Procurement/updating and review
of internal policies and procedures
to support the implementation of
Internal
Control System
The Internal Control System (ICS) at Bank Mega is The implementation of risk management and the
a critical component of the Bank’s management Internal Control System is a collective responsibility
framework, serving as the foundation for safe and across all levels of Bank Mega, from senior
sound operational activities. An effective Internal management to operational staff. Risk awareness is
Control System aids management in safeguarding continuously instilled throughout the organization.
the Bank’s assets, ensuring the reliability of financial Bank Mega periodically reviews the adequacy of task
and managerial reporting, enhancing compliance segregation, dual control/dual custody mechanisms,
with prevailing regulations and legal provisions, as well as policies and procedures related to the
and mitigating the risks of losses, irregularities, and Internal Control System to provide a sufficient level
breaches of prudential principles. of assurance.
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Legal Basis for Determination Operational Control in practice is related to the
Bank Mega’s Internal Control System is established Defense Line Work Unit in order to implement a
in accordance with the Financial Services Authority good internal control system, the Operations Control
(OJK) Circular Letter No. 35/SEOJK.03/2017 on Work Unit cooperates with the controlling work unit
Internal Control Standards for Commercial Banks. through the Three Lines of Defense (TLD) concept.
The implementation of this system is expected to The First Line is Operational Defense; The Second
support the achievement of the Bank’s vision and Line is Risk Management; and the Third Line is IADT.
mission, enhance value for various stakeholders,
ensure compliance with prevailing regulations, and The role of Operations Control within the TLD
minimize the risk of financial losses. concept is as the independent Assessor from the First
Line (Operational Implementation Work Unit), and is
Alignment of Internal Control System done by providing reasonable assurance regarding
Implementation with COSO (Internal Control the implementation of control and Operational Risk
Framework) Management.
Bank Mega adheres to the Committee of Sponsoring
Organizations of the Treadway Commission (COSO) Any findings indicating potential fraud by the
– Internal Control Integrated Framework to ensure Process Management & Operations Control Unit
the adequacy of operational and financial controls, are communicated to the fraud control unit. If the
financial reporting, operational effectiveness and findings are confirmed as fraud, the resolution
efficiency, and compliance with applicable laws and process is managed by the fraud control unit.
regulations.
Evaluation of Internal Control System
Financial and Operational Controls Effectiveness
Bank Mega’s Internal Control System comprises two Bank Mega conducts evaluations of its Internal
key aspects, namely operational control and financial Control System in accordance with the COSO Internal
control. Internal controls over operations and Control Integrated Framework. Control activities are
financial reporting are implemented in accordance systematically planned and implemented to mitigate
with international standards outlined in the COSO risks that could impact the Bank’s performance or
- Internal Control Integrated Framework - which result in financial losses. Issues related to internal
consists of five key control components: control adequacy are reported to the Board of
1. Control Environment Directors, the Board of Commissioners, and the
2. Risk Assessment Audit Committee, with follow-up actions taken to
3. Control Activities minimize risks.
4. Information and Communication
5. Monitoring Activities
Additionally, Bank Mega has established policies
on internal audit and control conducted by the
Operational Control Unit. The objectives of these
policies are:
1. To regulate internal audit and control procedures
carried out by Branch Operations Control, the
Head Office & Jakarta Operations Control Unit,
and the Operations Development & Support Unit
within the Process Management & Operations
Control (PMOC) division, ensuring structured,
effective, and efficient monitoring activities.
2. To serve as a reference for other relevant
units (such as Internal Audit and others) in
implementing the Internal Control System.
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Corporate
Governance
Implementation of Other
Corporate Governance
IMPLEMENTATION OF THE ANTI- out by the AMLA Division (Anti Money
MONEY LAUNDERING PROGRAM, Laundering) at the Head Office and the
PREVENTION OF TERRORISM responsible officers at the Branches, namely
FINANCING, AND PROLIFERATION OF the Branch Manager and Operation Manager,
WEAPONS OF MASS DESTRUCTION as well as other related units such as Capital
FINANCING (AML, CFT, AND PPPSPM Markets (Custodian Bank and Trustee) and
Credit Cards.
The Implementation of the AML, CFT, and b. Approval by the Board of Directors and the
PPPSPM Programs Board of Commissioners of the Policies and
As an effort to prevent and minimize the use of banks Procedures for the AML, CFT, and PPPSPM
as a means for money laundering, terrorism financing, programs;
and proliferation of weapons of mass destruction c. Conducting evaluations of the Policies and
financing, Bank Mega has implemented the AML, Procedures for the AML, CFT, and PPPSPM
CFT, and PPPSPM programs in accordance with the programs;
provisions of POJK 8 of 2023. In the formulation of d. Creating periodic reports (monthly, quarterly,
these provisions, international best practices and and semi-annual) related to the reporting
FATF recommendations have also been taken into obligations and the implementation of the
account. The AML, CFT, and PPPSPM programs AML, CFT, and PPPSPM programs.
implemented by Bank Mega are manifested in the e. Approval by the Board of Directors of
following forms: the Report on the Plan and Realization of
1. Risk assessment of money laundering, terrorism Customer Data Updates;
financing, and/or proliferation of weapons of f. Conducting discussions on the
mass destruction financing (TPPU, TPPT, and/ implementation of the AML, CFT, and
or PPSPM) or Individual Risk Assessment of the PPPSPM programs at meetings of the Board
Bank with a risk-based approach, conducted of Directors and the Board of Commissioners.
periodically by assessing inherent risk and
control effectiveness. 3. The existence of Policies and Procedures
2. Active supervision by the Board of Directors formulated by the AMLA Division, which are
and the Board of Commissioners. The active reviewed/updated/improved periodically in
role of the Board of Directors and the Board accordance with applicable regulations. In
of Commissioners is essential in ensuring the order to strengthen the implementation of the
effectiveness of the implementation of the AML, AML, CFT, and PPPSPM programs, procedures
CFT, and PPPSPM programs, as their active related to the implementation of the AML, CFT,
involvement will influence the achievement of and PPPSPM programs are also regulated in
the organization’s goals. each banking product and activity procedure.
Additionally, the AMLA Division conducts
The forms of active supervision by the Board supervision to identify and assess the risks of
of Directors and the Board of Commissioners money laundering, terrorism financing, and/or
include the following: proliferation of weapons of mass destruction
a. Approval by the Board of Directors financing for each product and activity.
of the establishment of the AMLA The Policies and Procedures for the
Division (Anti Money Laundering) implementation of the AML, CFT, and PPPSPM
responsible for the implementation of programs include:
the AML, CFT, and PPPSPM programs. a. Implementation of the 5 pillars of the AML,
The function of those responsible for the CFT, and PPPSPM programs;
implementation of the AML, CFT, and b. Customer Due Diligence (CDD) and/or
PPPSPM programs at Bank Mega is carried Enhanced Due Diligence (EDD) procedures
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for prospective customers/clients/Beneficial b. Having clear authority and responsibility
Owners (BO)/Walk-in Customers (WIC); limits in each unit related to the
c. Screening procedures to ensure that implementation of the AML, CFT, and
prospective customers/clients/Beneficial PPPSPM programs, whether through the first
Owners (BO)/Walk-in Customers (WIC) are line of defense (risk-taking unit), second line
not included in the List of Suspected Terrorists of defense, or third line of defense;
and Terrorist Organizations (DTTOT) and/ c. Conducting independent audits to ensure
or the Proliferation of Weapons of Mass the effectiveness of the implementation of
Destruction Financing List (DPPSPM), and the AML, CFT, and PPPSPM programs by the
other relevant watchlists. Internal Audit Unit (IADT Division – Internal
Audit);
To comply with the screening obligations, d. Following up on all audit results, both
the Bank has 8 (eight) types of data sources, internal and external audits, related to the
namely: implementation of the program.
• List of Suspected Terrorists and Terrorist
Organizations, as well as Proliferation of 5. Information Management System
Weapons of Mass Destruction Funders; To optimize transaction monitoring in the
• List of Politically Exposed Persons (PEP) implementation of the AML, CFT, and PPPSPM
and PEP affiliates; programs, Bank Mega continuously develops
• List of Online Gambling Operators; information system technology, including:
• List of Unlicensed Online Loan Providers a. Improving the system and supporting
(Illegal Loan Apps); applications for the implementation of the
• List of names issued by relevant AML, CFT, and PPPSPM programs, named
Authorities related to the prohibition of ADMS (AML Data Management System);
providing banking facilities; b. Developing applications for Beneficial
• OFAC (Office of Foreign Assets Control) Owners (BO) and Walk-in Customers (WIC)
List; related to the obligation to calculate the risk
• UN (United Nations) List; and level for BO and WIC;
• EU Sanctions Lists. c. Developing internal applications to support
d. Implementation of the AML, CFT, and reporting obligations in accordance with the
PPPSPM programs based on a risk-based reporting format requirements of goAML
approach (Risk-Based Approach); PPATK;
e. Procedures for monitoring customer profiles, d. Developing the goAML interface system
monitoring customer transactions, and Walk- to support reporting obligations that have
in Customers (WIC); been adjusted to the goAML regulations.
f. Procedures for the customer data update
program; 6. Human Resources and Training
g. Procedures for rejecting account openings, Bank Mega continuously organizes training,
rejecting transactions, and closing accounts; socialization, and reminders regarding the
h. Procedures for conducting Individual Risk implementation of the AML, CFT, and PPPSPM
Assessment (IRA); programs for officials and/or all employees to
i. Procedures for fund transfers; enhance their competencies. This is carried out
j. Procedures for cross-border correspondent through the following:
banking (CBCB); a. Training methods are conducted either
k. Procedures for the implementation of online/electronic-based or in-person,
reporting LTKT, LTKL, and LTKM/LTKMP; namely:
l. Procedures for reporting the implementation • Electronic or online-based training
of the AML, CFT, and PPPSPM programs to is conducted via Zoom or through
management. e-learning media, which includes pre-
tests and post-tests for all participants;
4. Effective and independent internal control in the • In-person training is provided to all
implementation of the AML, CFT, and PPPSPM new employees in the form of the New
programs is carried out through: Induction Program (NEIP) and the Mega
a. Having adequate internal policies and Management Development Program
procedures to monitor the AML, CFT, and (MMDP).
PPPSPM programs;
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Corporate
Governance
b. Increasing awareness and employee b. Implementation of the FIR on ML/TF
competency through the creation of an (Financial Integrity Rating on Money
AML Forum with various discussion topics Laundering & Terrorism Financing) by PPATK.
presented in the form of questions and The FIR on ML/TF refers to an assessment
answers (Q&A) to assist in understanding through the completion of a questionnaire,
the application of the provisions of the supported by related attachments, followed
AML, CFT, and PPPSPM programs at branch by an in-depth interview. The measurement
offices. The AML Forum is presented to all is based on qualitative and quantitative data
Branch Offices or Sub-Branch Offices. related to the assessment of the integrity
c. Increasing awareness and competency of of the reporting party in supporting the
all employees at Bank Mega, especially effectiveness of the implementation of the
employees in the AMLA Division, regarding AML, CFT, and PPPSPM programs;
the implementation of the AML, CFT, and c. Implementation of the Survey and
PPPSPM programs through certification, Effectiveness Index Assessment of PPATK’s
refreshers, socialization, and training. Performance in Efforts to Prevent and
Combat Money Laundering (TPPU) and
7. Implementing the customer Terrorism Financing (TPPT) in 2024 for the
data quality update program. banking sector.
The Data Update Program is carried out periodically
in accordance with applicable regulations and The index is intended as a tool for periodic
stipulates that the Bank is required to submit the monitoring and evaluation of PPATK’s performance
Target and Actual Data Update Implementation in the previous year through a national survey
to OJK (Financial Services Authority) every year. targeting stakeholders of the AML and CFT
Periodic assistance is provided to all branches regime (Anti-Money Laundering and Counter-
by distributing a data list containing information Terrorism Financing) who have collaborated
that needs to be followed up for completion and/ or received products/outputs from PPATK.
or require data updating corrections.
8. Improving the quality of reporting Suspicious The survey is conducted simultaneously nationwide
Financial Transactions (LTKM), Cash Financial using a web-based/online data collection application,
Transactions Report (LTKT), International Fund assisted by an independent surveying institution with
Transfer Financial Transactions Report (LTKL), extensive experience and competence.
and the Integrated Service Users Information
System (SIPESAT) in accordance with the 22nd Anniversary of the AML and CFT Regime in
Regulator’s provisions; Indonesia The participation provided by Bank
9. Establishing and maintaining good relations, Mega in supporting this anniversary event includes:
cooperation, and coordination with Regulators I. Participating in the AML CTF Office Battle 2024,
and Law Enforcement Authorities, particularly organized to promote the spirit of anti-money
in fulfilling requests for customer data and/or laundering and counter-terrorism financing in
information, as well as providing statements in the context of preventing and combating money
efforts to prevent and combat Money Laundering, laundering (TPPU) and terrorism financing (TPPT),
Terrorism Financing, and/or Proliferation of as well as raising awareness of the dangers
Weapons of Mass Destruction Financing. and threats of TPPU and TPPT for Indonesia
10. Actively participating in work programs or and the international community. This activity
activities organized by the Regulator, which was divided into three selection stages: the
include: preliminary round, semifinal round, and final round;
a. Preparation of the National Money II. Support for socialization in the form of
Laundering and Terrorism Financing Risk creating a flyer for the 22nd Anniversary of
Assessment (National Risk Assessment the AML and CFT Regime in Indonesia, which
- NRA) and Sectoral Risk Assessment was displayed on Bank Mega’s website; and
(Sectoral Risk Assessment - SRA); III. Technical support in the form of tree planting for
the 22nd Anniversary of the AML and CFT Regime in
Indonesia. The tree planting was carried out together
with 9 other banks under the coordination of FKDKP
(Forum Komunikasi Direktur Kepatuhan Perbankan),
located in Ngargoretno Village, Magelang Regency,
Central Java.
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Challenges in Implementing the AML, CFT, supporting system for the implementation of the
and PPPSPM Programs in 2025 AML, CFT, and PPPSPM programs, as well as the
With the rapid advancement of digital technology, support of qualified human resources (HR) in terms
supported by the era of digitization, financial of both competence and adequacy of numbers.
service users now have the freedom to carry In addition to the internal requirements that must be
out transactions anytime and anywhere. This met by Bank Mega, support from related government
condition will certainly pose significant and diverse agencies/authorities to assist in the effectiveness of
challenges in the effective implementation of customer identification processes in the financial
the AML, CFT, and PPPSPM program provisions. services sector plays a crucial role in supporting the
To minimize these challenges, Bank Mega anticipates overall implementation of the AML, CFT, and PPPSPM
them by ensuring the existence of a reliable programs.
Insider Trading
Prevention Policy
The insider trading prevention policy is outlined in the Integrity Commitment Guidelines, which have been
signed by the Board of Commissioners and the Board of Directors of Bank Mega. This policy defines insider
trading as trading transactions conducted for personal gain or for the benefit of internal parties within the
Bank, based on privileged information to which they are not entitled. Such actions are strictly prohibited for the
Board of Directors, as stated in Section F, Prohibitions for the Board of Directors, Point 9, which explicitly forbids
directors from deriving personal benefits from the Company’s activities beyond their salary and allowances,
including engaging in insider trading.
Similarly, insider trading is also prohibited for employees, as stipulated in Section G, Point 14. Employees are
expressly forbidden from leveraging their position for personal gain beyond the salary and allowances provided
by the Company, including engaging in insider trading.
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Corporate
Governance
Anti-Corruption
and Fraud Policy
The Bank’s anti-corruption and fraud policy is the Integrity Commitment Guide establishes clear
outlined in the Integrity Commitment Guide, which obligations for the Board of Commissioners (Point
has been signed by the Board of Commissioners 15), the Board of Directors (Point 15), and employees
and the Board of Directors of Bank Mega. This guide (Point 19) to avoid conflicts of interest and uphold a
defines corruption as any act committed fraudulently workplace that is free from corruption and fraudulent
or unlawfully by members of the Board of Directors, activities.
Board of Commissioners, Bank Management,
Managers, or Employees that contradicts the Bank’s Fraud is defined as any act of deviation or omission
interests or involves the misuse of authority or trust deliberately carried out to deceive, mislead, or
for personal gain or the benefit of others or specific manipulate the Bank, its customers, or other
groups. parties. Such fraudulent activities may occur within
the Bank’s environment or involve the use of Bank
Bank Mega places a strong emphasis on anti- facilities, leading to financial losses for the Bank, its
corruption and fraud prevention, making it a customers, or other stakeholders, while providing
fundamental part of the Bank’s management and financial benefits to the perpetrator, either directly
employee commitments. Specifically, Commitment or indirectly.
Point 3 requires all management and employees
to foster a work environment free from corruption,
bribery, and fraud in connection with their roles within
the Bank’s organizational structure. Furthermore,
Corporate Support
for Anti-Corruption
Bank Mega is strongly committed to supporting Bank Mega has conducted a comprehensive fraud
efforts to prevent and eradicate corruption while risk assessment to identify potential risks that could
upholding good governance principles in all aspects lead to fraud across various operational areas. All
of its operations. To ensure a transparent, fair, and work units at Bank Mega, representing 100% of the
corruption-free work environment, the company has organization, participate in this risk assessment
established an anti-fraud and anti-corruption policy process. Each unit is responsible for evaluating
applicable to all employees, including the Board existing risks and assessing the effectiveness of
of Directors and the Board of Commissioners. This mitigation controls implemented to reduce or
policy underscores that Bank Mega does not tolerate prevent fraud. This fraud risk assessment is crucial
any form of corruption, abuse of power, or actions for maintaining transparent and accountable
taken for personal gain. operations while preventing vulnerabilities that could
be exploited for corrupt practices.
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Bank Mega also actively communicates its anti-fraud and anti-corruption policies to employees and other
stakeholders. This outreach ensures that all relevant parties, both internal and external, clearly understand
the policies and know how to prevent, detect, and report any fraudulent or corrupt activities. Through these
efforts, Bank Mega aims to cultivate a corporate culture that is free from corruption and fraud.
In 2024, Bank Mega provided in-depth training on anti-fraud and anti-corruption to employees and business
partners, including suppliers and vendors. This training was attended by Bank Mega employees, business
partners, and key suppliers/vendors who play a critical role in maintaining the company’s ethical standards.
By offering regular training, Bank Mega seeks to enhance awareness and understanding of the importance of
fraud and corruption prevention, as well as the broader impact of such actions on the company and society.
Anti-Fraud and Anti-Corruption Training and Socialization
Periode Jumlah
Program Training Penyelenggara
Pelaksanaan 2024 Peserta
eLearning E-learning - Anti Fraud Strategy Jan-Des 261 Internal
Inhouse Commitment to the Anti-Fraud Declaration #ZeroTolerance 18-Oct-2024 5,292 Internal
Mega Management Development Program Feb - Juni 72 Internal
Retail Funding Training Program (RFTP) Jan, Mei sd Des 237 Internal
Retail Funding Training Program (RFTP) Pro Mar - April 39 Internal
New Employee Induction Program (NEIP) Jan-Des 1,534 Internal
Offhouse Socialization of OJK Online Reporting Application (APOLO) 28-Oct-2024 2 OJK
Anti-Fraud Strategy Implementation Report Module (SAF)
Socialization of Handling of Fund Transfer Transactions 28-Oct-2024 2 ASPI
Between Payment System Providers Against
FGD Progress Pilot Project: Fraud Prevention & Refund 10-Oct-2024 2 Bank Indonesia -
Mechanism DSPK
Socialization of Payments to the PJP/PIP Industry with the 26-Aug-2024 1 Bank Indonesia
theme Enhancing Fraud Detection Systems to Strengthen
Cybersecurity Resilience in the Payment System Industry
Workshop on Utilizing Artificial Intelligence in Fraud 29-Jul-2024 1 OJK Institute
Detection
Socialization of POJK on Implementation of Anti-Fraud 27-Jun-2024 4 OJK
Strategies for Financial Services Institutions
FKDKP Webinar - Handling Banking Crimes 29-Feb-2024 2 FKDKP
During 2024, Bank Mega did not encounter any legal cases related to alleged corruption, demonstrating the
effectiveness of the company’s anti-fraud and anti-corruption policies. This reflects the success of Bank Mega’s
internal control system, training programs, and awareness initiatives in preventing fraud and corruption.
Bank Mega’s commitment to anti-corruption extends beyond policies and is realized through concrete actions,
including risk assessments, internal supervision, training, and periodic evaluations. With a strong dedication to
the principles of transparency, accountability, and integrity, Bank Mega strives to foster a work environment
free from all forms of corruption and fraud. The bank also continues to innovate in developing anti-fraud and
anti-corruption policies to ensure the sustainability of a clean, fair, and responsible business.
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Corporate
Governance
Penerapan UU Pelindungan Data
Pribadi dan Upaya Pelindungan
Konsumen & Masyarakat Sektor Jasa
Keuangan
Penerapan Undang-Undang Pelindungan Data ketentuan perundang-undang yang berlaku. Bank
Pribadi senantiasa memantau perubahan peraturan terkait
Seiring dengan perkembangan teknologi dan Pelindungan Data Pribadi untuk memastikan Bank
meningkatnya kebutuhan akan keamanan Data menanggapi setiap perubahan dengan tepat.
Pribadi, Bank senantiasa berkomitmen untuk
menjaga kepercayaan masyarakat melalui kebijakan Sebagai bagian dari model tiga lini pertahanan
dan praktik pengelolaan Data Pribadi yang sesuai (three lines of defence), Bank memiliki unit kerja
dengan regulasi. Dalam rangka meningkatkan Personal Data Protection dan menunjuk pejabat
kepatuhan terhadap peraturan perundang- yang menjalankan fungsi Pelindungan Data Pribadi
undangan, serta sebagai bentuk tanggung jawab sebagaimana diamanatkan dalam UU PDP yang
terhadap pelindungan Data Pribadi, Bank telah bertugas untuk melaksanakan dan memantau
mengimplementasikan Undang-Undang No. 27 kepatuhan terhadap UU PDP serta mengelola
Tahun 2022 tentang Pelindungan Data Pribadi (UU proses manajemen risiko Data Pribadi agar dapat
PDP). dilaksanakan secara efektif.
Dalam implementasinya, Bank bertumpu pada Selain itu, Bank telah menetapkan struktur tata kelola
pegawai, teknologi, sistem, kontrol, kebijakan, dan Pelindungan Data Pribadi, dan terus berupaya untuk
proses yang tepat untuk memastikan pengelolaan menanamkan akuntabilitas di seluruh unit kerja
risiko Data Pribadi dengan tepat. Kebijakan dan dalam pengelolaan Data Pribadi. Bank berupaya
prinsip-prinsip Pelindungan Data Pribadi dilaksanakan menerapkan praktik industri dalam pelindungan dan
secara konsisten untuk mengelola risiko Data Pribadi keamanan Data Pribadi. Unit kerja Personal Data
dan diterapkan di seluruh unit kerja Bank. Kebijakan Protection bekerja sama dengan para pemangku
privasi Bank dapat di akses melalui tautan https:// kepentingan (stakeholders) untuk mendorong
bankmega.com/id/privacy-policy/. perencanaan, implementasi dan pemantauan
strategi Pelindungan Data Pribadi. Bank melakukan
Bank telah menyelenggarakan pelatihan kepada peninjauan secara berkala dan penilaian risiko
para pegawai dan awareness pelindungan Data Data Pribadi, serta mengembangkan solusi untuk
Pribadi sepanjang tahun. Termasuk pelatihan wajib memperkuat keamanan Data Pribadi.
(mandatory training) yang berlaku untuk seluruh
pegawai dan diadakannya sesi pelatihan tambahan Sebagai institusi keuangan yang mengelola Data
jika diperlukan, untuk mengikuti perkembangan baru Pribadi dalam skala besar, Bank berkomitmen untuk
di bidang Pelindungan Data Pribadi. menerapkan standar tinggi dalam Pelindungan Data
Pribadi melalui beberapa langkah strategis, yaitu:
Bank berupaya menunjukkan transparansi kepada 1. Menerapkan Prinsip Privacy by Default dan
subjek data pribadi dan para pemangku kepentingan Privacy by Design
(stakeholders) tentang bagaimana Bank memproses Bank Menerapkan Prinsip Privacy by Default
mengumpulkan, menggunakan, mengelola Data dan Privacy by Design untuk membangun
Pribadi, dan memenuhi hak-hak yang terkait dengan kepercayaan subjek data pribadi dan melindungi
subjek data pribadi. Data Pribadi mereka. Dengan mengintegrasikan
prinsip tersebut ke dalam setiap aspek
Dalam aktivitasnya Bank juga bekerja sama dengan operasional Bank, untuk memenuhi ketentuan
pihak ketiga untuk membantu memastikan upaya dalam perundang-undangan dan memberikan
pelindungan yang memadai, sejalan dengan strategi layanan yang aman dan terpercaya bagi subjek
Pelindungan Data Pribadi Bank dan memenuhi data pribadi.
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2. Mengembangkan Budaya Kepatuhan terhadap • Kebijakan penanganan insiden pelanggaran
Pelindungan Data Pribadi Data Pribadi;
Bank mengintegrasikan pelatihan terkait • Kebijakan Data Subject Request (DSR).
Pelindungan Data Pribadi (PDP) sebagai bagian
dari budaya privasi Bank. Pelatihan diberikan Bank secara berkala melakukan sosialisasi
secara berkala kepada seluruh pegawai di setiap kebijakan Pelindungan Data Pribadi kepada
tingkatan organisasi Bank, dengan harapan agar pegawai untuk meningkatkan kesadaran dan
seluruh pegawai memahami pentingnya PDP dan pemahaman mengenai pentingnya Pelindungan
memiliki keterampilan yang dibutuhkan untuk Data Pribadi, menginternalisasikan kebijakan
melaksanakannya. dalam pekerjaannya sehari-hari, mitigasi risiko
Data Pribadi dan meningkatkan kepatuhan.
Melalui pelatihan PDP yang komprehensif,
seluruh pegawai akan memiliki kesadaran dan 4. Meningkatkan Infrastruktur Keamanan Data
pemahaman yang sama mengenai Pelindungan Mengadopsi teknologi keamanan siber terkini
Data Pribadi. Hal ini akan mendorong terciptanya untuk melindungi Data Pribadi dari ancaman
budaya privasi yang kuat di seluruh elemen Bank, kebocoran data, pengaksesan yang tidak sah
di mana setiap pegawai bertanggung jawab atau potensi pelanggaran Data Pribadi lainnya.
untuk melindungi Data Pribadi yang dikelola di Hal ini bertujuan agar tercipta lingkungan
setiap unit kerjanya masing-masing. yang lebih aman bagi subjek data pribadi dan
mempercayakan Data Pribadi mereka untuk
Dengan mengintegrasikan pelatihan PDP dikelola oleh Bank.
sebagai bagian dari budaya privasi, Bank dapat
memberikan layanan yang aman dan terpercaya Upaya Pelindungan Konsumen & Masyarakat
bagi subjek data pribadi, serta menjaga reputasi Dalam rangka meningkatkan pelindungan bagi
Bank sebagai lembaga yang patuh terhadap UU nasabah, PT Bank Mega Tbk. (Bank) berkomitmen
PDP. untuk melaksanakan berbagai strategi pelindungan
yang sejalan dengan regulasi yang berlaku.
3. Mengembangkan Kebijakan Pelindungan Data Komitmen ini diwujudkan melalui beberapa langkah
Pribadi dan kebijakan operasional sebagai berikut:
Bank menyadari bahwa Data Pribadi nasabah 1. Peningkatan Keamanan Data Pribadi Nasabah
merupakan aset berharga yang wajib dilindungi. Sesuai dengan ketentuan perundang-undangan
Bank berkomitmen untuk menjaga kerahasiaan berlaku, Bank menjamin bahwa seluruh informasi
dan keamanan Data Pribadi sesuai dengan pribadi nasabah diproses, disimpan, dan digunakan
peraturan perundang-undangan yang berlaku sesuai dengan prinsip-prinsip transparansi,
dan standar industri terbaik. keamanan, dan persetujuan dari pemilik data.
Dalam hal ini Bank melakukan pengamanan
Sebagai bagian dari komitmen ini, Bank secara data dengan melakukan enkripsi data sensitif,
aktif mengembangkan dan terus memperbarui menggunakan sistem otentikasi yang sah dalam
kebijakan terkait Pelindungan Data Pribadi setiap akses terhadap data nasabah, serta telah
yang komprehensif. Sepanjang tahun 2024, memiliki kebijakan retensi data yang ketat.
Bank menyusun beberapa kebijakan terkait
Pelindungan Data Pribadi, antara lain: Bank telah menginformasikan kepada Nasabah
• Kebijakan Pemberitahuan Privasi dan terkait pengamanan Data Pribadi mereka melalui
Pelindungan Data Pribadi; Pemberitahuan Privasi (Privacy Notice) yang
• Kebijakan Opini Pelindungan Data Pribadi; dapat diakses oleh Nasabah melalui website
• Kebijakan Record of Processing Activity; Bank.
• Kebijakan terkait penilaian risiko Data Pribadi
seperti Data Protection Impact Assessment
(DPIA), Legitimate Interest Assessment
(LIA), Third Party Privacy Risk Assessment
dan Transfer Impact Assessment (TIA);
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Corporate
Governance
2. Pelaksanaan Edukasi dan Sosialisasi Nasabah 3. Penanganan Keluhan Nasabah yang Efektif
tentang Pelindungan Data Pribadi Bank juga telah menyediakan saluran khusus
Bank telah dan akan secara berkelanjutan untuk yang transparan dan mudah dijangkau untuk
menyelenggarakan program sosialisasi maupun menerima serta menangani keluhan nasabah
untuk memberikan pemahaman kepada nasabah terkait pelindungan data dan layanan perbankan
dan edukasi kepada seluruh pegawai Bank terkait lainnya.
pelindungan data pribadi. Program sosialisasi • Pusat Layanan Konsumen: Bank menyediakan
dan edukasi ini meliputi : nomor hotline dan layanan pengaduan
• Kampanye Kesadaran Keamanan Data: berbasis daring yang siap melayani nasabah
Dilakukan melalui berbagai kanal komunikasi, 24/7
termasuk situs web resmi, aplikasi perbankan, • Prosedur Eskalasi Pengaduan yang Jelas:
dan media sosial, guna meningkatkan Bank akan merespon keluhan dengan cepat
kesadaran nasabah mengenai pentingnya dan merinci tahapan penyelesaian yang
pelindungan data pribadi. akan ditempuh, termasuk jangka waktu
• Pelatihan Kepada Seluruh Pegawai: Melalui penyelesaian.
materi pelatihan yang diberikan kepada • Penyediaan Mekanisme Penyelesaian
seluruh pegawai pada seluruh jajaran Sengketa: Bank memiliki kerja sama dengan
terkait pentingnya pelindungan data pribadi lembaga mediasi untuk penyelesaian
Nasabah. sengketa, sebagai langkah terakhir apabila
keluhan nasabah tidak dapat diselesaikan
secara internal.
Status Penyelesaian
No Jenis Produk dan/atau Layanan Jumlah Selesai Tidak selesai Dalam proses
Jumlah Persentase Jumlah Persentase Jumlah Persentase
1 Deposito 4 4 100% 0 0% 0 0%
2 Tabungan 326 300 92% 0 0% 26 8%
3 Penyaluran Dana Lainnya 21 20 95% 0 0% 1 5%
4 Kartu ATM/Debit/Mesin ATM 857 841 98% 0 0% 16 2%
5 Kartu Kredit 2779 2594 93% 0 0% 185 7%
6 SMS Banking/Mobile Banking 1184 1156 98% 0 0% 28 2%
7 E-Commerce 115 111 97% 0 0% 4 3%
8 Transfer Dana 1816 1801 99% 0 0% 15 1%
9 Bancassurance 5 5 100% 0 0% 0 0%
10 Wealth Management 1 1 100% 0 0% 0 0%
11 Safe Deposit 1 1 100% 0 0% 0 0%
12 Produk Kerja Sama Lainnya 1 1 100% 0 0% 0 0%
Jumlah 7110 6835 96% 0 0% 275 4%
Status data per 31/12/2024
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Whistleblowing
System
Bank Mega provides a transparent and secure Additionally, Bank Mega’s Crime & Fraud Investigation
reporting channel through the Whistleblowing Work Unit has been appointed by the Financial
System (WBS), allowing both internal and external Services Authority as one of the Persons in Charge
stakeholders to report any violations related to (PIC) within the Illegal Financial Activity Eradication
ethics, fraud, corruption, discrimination, sexual Task Force (Satgas Pasti) to handle and eradicate
harassment, and other misconduct. This system fraudulent practices and illegal financial activities
reflects Bank Mega’s commitment to fostering a that harm customers and the community. Where
clean and transparent work environment, free from Satgas Pasti has an important role in preventing
practices that violate applicable regulations. crimes related to financial fraud, both those carried
out through online and offline transactions.
In 2024, Bank Mega received 98 WBS reports related
to fraud. Each report was carefully reviewed and To further strengthen fraud prevention, the Financial
addressed by the Crime and Fraud Investigation Services Authority has designated several banks,
Work Unit in accordance with the Bank’s established including Bank Mega, to be colocated at the Indonesia
procedures and regulations. The follow-up process Anti Scam Center (IASC). This center serves as
included thorough investigations and decision- a control and coordination hub for addressing
making in compliance with internal policies and complaints from customers who have fallen victim to
prevailing laws. financial fraud.
By implementing an effective Whistleblowing System, Through its involvement in the Indonesia Anti
Bank Mega remains committed to maintaining good Scam Center, Bank Mega continues to enhance
governance principles while upholding integrity and customer protection systems and collaborates with
accountability. This transparent and accountable the Financial Services Authority and other relevant
reporting mechanism is part of the Bank’s broader institutions to minimize fraudulent activities. This
effort to create a secure environment free from initiative reaffirms Bank Mega’s commitment to
fraud and violations, supporting the achievement fostering a safe, transparent banking ecosystem free
of corporate objectives based on honesty and from illegal financial practices.
responsibility.
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Corporate
Governance
The Whistleblowing System can be accessed through
E-mail: fbi@bankmega.com
Telephone (Fixed Line): +6221-7915000 via ex. 15.112, 15.115, 15212 and 15215.
Phone/SMS/Whatsapp: 0822-0822-0500 and 0822-0822-1999
Address:
Crime & Fraud Investigation (CFIN) Unit,
Menara Bank Mega Lt. 15
Jl. Kapten Tendean No. 12-14 A Jakarta 12790
Flow of Whistleblowing System Mechanism
1 2
The whistleblower may report
suspected violations or fraud Incoming complaints are
through the designated verified and analyzed
reporting channels, in
accordance with applicable
policies and procedures.
3 4 5
If the results of the analysis do If the results of the report If the results of the analysis
not find any elements of fraud, involve elements of the code found one of the elements
the report will be submitted of ethics, it will be forwarded of fraud, and / or criminal
back to the Whistleblower that to the work unit that handles elements, then the Crime &
the report does not meet the it (for example: Human Capital Fraud Investigation Head
elements of fraud. Reward, Operations & Services instructs the investigation
Unit). process.
7 6
Imposition of sanctions in The results of the
accordance with company investigation are submitted
regulations and applicable to the President Director
legal provisions and relevant Directors with
a copy to the President
Commissioner / Board of
Commissioners.
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Kode
Etik
Bank Mega memiliki dan menerapkan pedoman tata Disamping prinsip-prinsip di atas, perilaku insan
cara berperilaku yang menjadi panduan seluruh Bank Mega mengacu dan diatur dalam Kode Etik dan
manajemen dan karyawan dalam menjalankan Kode Perilaku (Code of Conduct) yang berisi sebagai
aktivitas usaha sehari-hari. Pedoman tata cara berikut:
berperilaku tersebut terdiri atas beberapa dokumen
dan/atau panduan yang tercakup secara integral Pernyataan Komitmen Integritas
dalam Komitmen Integritas Bank Mega. Secara Komitmen Integritas berlaku bagi seluruh insan Bank
keseluruhan Komitmen Integritas Bank Mega Mega tanpa memandang jabatan dan posisinya
mencakup: di Bank Mega. Seluruh anggota Dewan Komisaris
1. Piagam Komitmen Integritas dan Direksi Bank Mega telah menandatangani
2. Komitmen Manajemen dan Karyawan Piagam Pernyataan Komitmen Integritas, termasuk
3. Manfaat Komitmen Integritas didalamnya pernyataan untuk mematuhi setiap butir
4. Prinsip GCG yang terdapat pada Pedoman Perilaku (Code of
5. Etika dan Budaya Kerja Conduct).
6. Kode Etik
7. Kewajiban bagi Dewan Komisaris, Direksi, dan Sosialisasi Kode Etik
Pegawai Sosialisasi Kode Etik dilakukan secara
8. Larangan bagi Dewan Komisaris, Direksi, dan berkesinambungan dan konsisten guna
Pegawai menumbuhkan kesadaran dan pemahaman karyawan
9. Benturan Kepentingan mengenai perilaku yang sesuai dengan Nilai-nilai
10. Deklarasi Anti Fraud Utama Bank dalam melaksanakan pekerjaannya
11. Sanksi sehari-hari. Sosialisasi diselenggarakan melalui
system “e-Komitmen Integritas” dengan proses
pelaksanaan yang dituangkan dalam Surat Edaran
NILAI-NILAI UTAMA BANK MEGA DAN Direksi No. SE 148/DIRBM-PMOC/2020 tertanggal
BUDAYA PERUSAHAAN 24 Agustus 2020. Berbagai cara lain juga dilakukan,
diantaranya melalui seminar atau workshop,
Budaya perusahaan dibentuk berdasarkan Nilai- pelatihan dan sosialisasi melalui media internal Bank
nilai Utama Bank Mega yang menjadi landasan kepada seluruh karyawan.
pelaksanaan tugas dan tanggung jawab manajemen
dan seluruh jajaran unit kerja dan karyawan dalam Pelanggaran dan Sanksi
rangka usahanya mencapai tujuan yang ditetapkan Bank Mega memberikan sanksi yang tegas bagi
Bank. Pokok-pokok Nilai Utama Bank Mega yang karyawan dan/atau manajemen yang melanggar
melandasi budaya perusahaan adalah: Kode Etik dan Kode Perilaku berdasarkan
1. Dynamic peraturan Perusahaan, kebijakan Peraturan
2. Entrepreneurship Direksi, dan peraturan perundang-undangan yang
3. Trust berlaku. Dengan demikian diharapkan hal ini akan
4. Ethics menimbulkan efek jera bagi pelanggar dan sebagai
5. Commitment sarana pembelajaran untuk karyawan lainnya agar
6. Synergy senantiasa mematuhi Kode Etik dan Kode Perilaku.
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Corporate
Governance
Legal
Cases
Civil legal issues from July to December 2024 permanent legal force and 161 cases still ongoing at
(Semester II) and their settlement status are as the District Court, High Court, and Supreme Court.
follows:
The majority of civil cases faced by Bank Mega are
Legal Issues Total 1227 cases with the main legal issues based on the
following matters:
Has permanent legal force In the Settlement 1066
Process a) Disputes with debtors and third parties (derden
In Process of Settlement 161
verzet).
b) Disputes caused by failure to fulfill the
Total 1227
requirements of legal subjects.
c) Disputes over ownership of collateral related to
A brief description of the legal cases is as follows: PKPU/Bankruptcy.
d) State Administration Disputes.
Civil Cases e) Industrial Relations Disputes.
As of Semester II, December 2024, the majority
of civil cases faced by Bank Mega were recorded
at 1,227, including 1,066 cases that have reached
Administrative
Sanctions
Throughout 2024, Bank Mega received 14 administrative sanctions in the form of fines from the Financial
Services Authority (OJK) and Bank Indonesia, totaling IDR170,600,000. The majority of these administrative
sanctions were imposed due to delays in submitting corrected SLIK (Financial Information Service System)
reports.
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Adequacy of Transparency
Financial and Non-Financial
Bank Mega telah memenuhi kewajiban dalam hal The transparency of the Bank’s non-financial
transparansi dan publikasi kondisi keuangan dan condition is also carried out as follows:
non keuangan kepada Pemangku Kepentingan, serta • Information regarding the Bank’s products is
melaporkannya kepada Otoritas Jasa Keuangan provided in accordance with regulations governing
(OJK) sesuai dengan ketentuan OJK yang berlaku. the transparency of bank product information and
the use of customer personal data, presented in the
The transparency of the Bank’s financial condition is form of brochures, leaflets, and other promotional
carried out as follows: media, as well as on Bank Mega’s website.
• Monthly and Quarterly Public Financial • Information about the Customer Complaint
Statements are submitted to regulators and Submission Procedure and the dispute resolution
published on Bank Mega’s website; process is provided through the Customer
• Bank Mega’s Annual Report is prepared and Complaint system, which can be accessed by
presented in accordance with Bank Indonesia customers through Bank Mega’s website, Call
and OJK regulations, and is submitted to Center, or communicated via bank staff.
shareholders, regulators, rating agencies, various • Bank Mega has prepared a Governance
banking institutions, and published on Bank Implementation Report, which is part of
Mega’s website; the Bank’s Annual Report, with coverage in
• Quarterly and Annual Risk Exposure and Capital accordance with applicable regulations and
Adequacy Disclosure Reports in accordance with provisions. The report is accompanied by the
OJK regulations are published on Bank Mega’s Bank’s assessment of the implementation of
website. Governance in accordance with the indicators
set by the Financial Services Authority (OJK),
and is submitted to OJK and published on Bank
Mega’s website.
Self-Assessment of The
Implementation of Commercial
Bank Governance
In accordance with POJK Number 17 of 2023 and SEOJK Number 13/SEOJK.03/2017 on the Implementation of
Governance for Commercial Banks, Bank Mega has conducted a self-assessment of its corporate governance
(GCG) implementation for the first and second semesters of 2024. The results of this self-assessment form an
integral part of the corporate governance implementation report.
The results of Bank Mega’s GCG self-assessment for 2024 are as follows:
Self Assessment
Assessment Period Definition of Rating
Results
Semester I - 2024 Individual 2 It reflects that the Bank’s management has generally implemented good corporate
governance. This is evident from the adequate adherence to governance principles.
Semester II - 2024 Individual 2 In cases where there are weaknesses in the implementation of governance principles,
these weaknesses are generally insignificant and can be addressed through normal
actions by the Bank’s management.
Based on the prudential meeting held on November 17, 2024, OJK has assessed the Bank’s corporate governance
implementation for the first semester of 2024 with a rating of 2 (Good).
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Corporate
Governance
Implementation of Guidelines
For Public Company Governance
In accordance with POJK No. 21/POJK.04/2015 and SEOJK No. 32/SEOJK.04/2015 on the Guidelines for
Corporate Governance of Public Companies, the Bank has implemented governance practices within the
Company for the 2024 period, as explained below:
No. Implementation Response Recommendations
Increasing the Value of Holding GMS
1. The Company has a method or technical procedure Applied The Bank has a technical voting procedure contained
for collecting votes (voting) both openly and secretly in the GMS rules of procedure.
that prioritizes the independence and interests of
Shareholders.
2. All members of the Board of Directors and members Applied Most members of the Bank’s management attended
of the Board of Commissioners of the Public Company the Annual GMS.
are present at the Annual GMS.
3. A summary of the minutes of the GMS is available on Applied
the website of the Public Company for at least 1 (one)
year.
Improving the Quality of Public Company Communication with Shareholders or Investors
4. Publicly listed companies have a communication Applied The Bank has a communication platform to
policy with shareholders or investors. shareholders through Public Expose, Press Release,
and email on the Bank’s official website.
5. The Public Listed Company discloses its Applied The Bank provides access to information disclosure
communication policy with shareholders or investors through the Company’s official website.
on its website.
Strengthening the Membership and Composition of the Board of Commissioners
6. Determination of the number of members of the Applied The Bank has fulfilled the provisions applicable to the
Board of Commissioners considers the condition of Company based on POJK No. 17 of 2023. The number
the Public Listed Company. of members of the Bank’s Board of Commissioners is
4 (four) people.
7. Determination of the number of members of the Applied The Bank has fulfilled the provisions applicable to
Board of Directors considers the condition of the the Company based on POJK No. 17 of 2023. The
Public Listed Company. number of members of the Bank’s Board of Directors
is 8 (eight) persons.
8. Determination of the composition of members of Applied The Bank has fulfilled the provisions applicable to
the Board of Commissioners takes into account the the Company based on POJK No. 17 of 2023.
diversity of expertise, knowledge, and experience
required.
9. Determination of the composition of members of the Applied The Bank has fulfilled the provisions applicable to
Board of Directors takes into account the diversity of the Company based on POJK No. 17 of 2023.
expertise, knowledge, and experience required.
10. Members of the Board of Directors in charge Applied The Bank has fulfilled the provisions applicable to the
of accounting or finance have expertise and/or Company based on POJK No. 17 of 2023. The Bank’s
knowledge in accounting. Directors are experienced in finance and banking.
11. The Board of Commissioners has a self-assessment Applied The Bank has a Board of Commissioners and Board
policy to assess the performance of the Board of of Directors self-assessment policy, as well as
Commissioners. Succession in the Board of Directors Nomination
Process.
12. The Board of Directors has a self-assessment policy Applied The Bank already has a Board of Commissioners
to assess the performance of the Board of Directors. and Directors Self Assessment Policy, as well as
Succession in the Board of Directors Nomination
Process.
13. The self-assessment policy to assess the performance Applied The Bank already has a self-assessment policy so
of the Board of Commissioners is disclosed in the that there is a self-assessment policy disclosed in
Public Listed Company’s Annual Report. the Annual Report.
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No. Implementation Response Recommendations
14. The self-assessment policy to assess the performance Applied The Bank already has a self-assessment policy
of the Board of Directors is disclosed in the Public performance of the Board of Directors and the self-
Listed Company’s Annual Report. assessment is disclosed in the Annual Report.
15. The Board of Commissioners has a policy regarding Applied Policies related to the resignation of members of the
the resignation of members of the Board of Board of Commissioners are contained in the Board
Commissioners if involved in financial crimes. Manual and the Bank’s articles of association and are
in accordance with applicable laws and regulations.
16. The Board of Directors has a policy regarding the Applied Policies related to the resignation of members of
resignation of members of the Board of Directors if the Board of Directors are contained in the Board
involved in financial crimes. Manual and the Bank’s articles of association and are
in accordance with applicable laws and regulations.
17. The Board of Commissioners or the Committee Applied The Bank already has a succession policy in the
that carries out the Nomination and Remuneration nomination process for members of the Board of
function prepares a succession policy in the process Directors.
of nominating members of the Board of Directors.
Improving Corporate Governance Aspects through Stakeholder Participation
18. Public Listed Companies have policies to prevent Applied The Bank has a policy to prevent insider trading as
insider trading. stipulated in the Integrity Commitment Guidelines.
19. Public Listed Company has anti-corruption and anti- Applied The Company has a policy to prevent corruption and
fraud policies. fraud as stipulated in the anti-fraud strategy policy
and Integrity Commitment Guidelines.
20. Public Listed Company has a policy on the selection Applied The Company has policies on vendor qualification,
and upgrading of suppliers or vendors. verification and evaluation.
21. Public Listed Company has a policy on the fulfillment Applied The fulfillment of creditor rights is regulated in detail
of creditors’ rights. in the Credit Agreement made between the Bank
and the Creditor.
22. Public Listed Company has a policy on whistleblowing Applied The Bank has a whisleblowing system policy in its
system. anti-fraud strategy policy.
23. The Public Listed Company has a policy of providing Applied The Bank has a policy on the provision of long-term
long-term incentives to Directors and employees incentives to Directors and employees as set out in
the remuneration governance policy.
Improving the Implementation of Information Transparency
24. Public Listed Company utilizes the wider use of Applied The Bank uses social media, the Company’s official
information technology in addition to the website as website and the IDX website to fulfill the aspect of
a medium for information disclosure. information disclosure.
25. The Annual Report of a Public Listed Company Applied The Bank discloses the ultimate beneficial owners
discloses the ultimate beneficial owner in the in the Company’s share ownership as stated in this
shareholding of the Public Listed Company of at least Annual Report.
5% (five percent), in addition to the disclosure of the
ultimate beneficial owner in the shareholding of the
Public Listed Company through the ultimate and
controlling shareholders.
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Corporate
Governance
Implementation
of Integrated Governance
Bank Mega, as the Main Entity, has conducted Bank Mega as the Main Entity has submitted a
governance monitoring of related Financial Services Report related to the Implementation of Integrated
Institutions (LJK) within the Mega Corpora financial Governance throughout 2024 to the OJK through
conglomerate. Efforts undertaken to enhance the SIPENA application as follows:
the implementation of Integrated Governance 1. Report on the Implementation of Integrated
throughout 2024 include the following: Governance in 2023 (letter No. 013/DIR-CHC/24
1. Conducting coordination meetings with dated May 20, 2024 concerning the Report
Members of the Integrated Governance Support on Integrated Governance of the Financial
Group in the Financial Conglomerate of PT Mega Conglomerate of PT. Mega Corpora in 2023).
Corpora 2 (two) times during 2024. 2. Integrated Governance Self Assessment Report
2. Conducting Integrated Governance Committee for Semester II of 2024 (Letter No. 004/DIR-
Meetings, during 2024 as many as 2 (two) CHC/25 dated February 11, 2025 concerning the
meetings. Integrated Governance Self Assessment Report
3. Monitoring the fulfillment of the results of the for Financial Conglomerate of PT Mega Corpora
Integrated Governance Committee meetings/ Semester II - 2024.
recommendations. 3. Integrated Governance Self Assessment Report
4. Implementation of Integrated Governance for Semester I of 2024 (Letter No. 021/DIR-
supervision by the Board of Commissioners CHC/24 dated August 7, 2024 concerning the
of the Main Entity, assisted by the Integrated Integrated Governance Self Assessment Report
Governance Committee. During 2024, the Board for Financial Conglomerate of PT Mega Corpora
of Commissioners of the Main Entity has held 7 Semester I - 2024.
(seven) meetings, 2 (two) of which discussed the
Implementation of Integrated Governance.
5. Monitoring the fulfillment of commitments to
the results of the OJK Financial Conglomerate
examination as of June 30, 2024.
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Access to Information
and Data
All stakeholders have easy access to all material be accessed through the company’s website at
information and data of Bank Mega, including https://www/bankmega .com. Furthermore,
corporate actions, annual reports, financial reports the Bank provides disclosure information that can be
and releases to journalists and investors, which can accessed via:
Corporate Secretary corsec@bankmega.com
Address Menara Bank Mega
Jl. Kapten Tendean No. 12-14A, Jakarta 12790
Mega Call 08041500010
(+62-21) 29601600 (dari luar negeri)
Telephone (+62-21) 7917 5000
Facsimile (+62-21) 7918 7100
Electronic Media Social Media
Company Website www,bankmega.com Instagram @bankmegaid
Capital Market Website www.idx.co.id Facebook BankMegaID
Custodian Website www.ksei.co.id X @BankMegaID
OJK Website www.ojk.go.ig Youtube Bank Mega Indonesia
TikTok @bankmega
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Sustainability
Report
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06
Sustainability
Report
Bank Mega is committed to protecting the environment by always pay attention
to social aspects and implementing good governance. In this case, the Bank
has implemented several policies and practices to meet Environmental, Social,
and Governance (LST/ESG) standards.
In addition, to implement Finacial Services Authority Regulation No.51/
POJK.03/2017 Concerning Sustainable Finance, Bank Mega is fully committed
to implementing a sustainable TJSL program.
In 2024, sustainable finance will be implemented by the Bank’s Sustainable
Finance Action Plan (RAKB). Implementing Bank Mega’s sustainability
principles is discussed thoroughly and presented in the Sustainability Report,
an inseparable part of the 2024 Annual Report.
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Sustainability
Report
Cross-Reference Based on
OJK Circular Letter No. 16/
SEOJK.04/2021 Regarding
and Content of the Annual Report
of Issuers or Public Companies
Description Page
I. General Provision
1. In this Financial Services Authority Circular Letter what is meant by:
a. The Annual Report is a report on the Board of Directors and Board of Commissioners accountability
in managing and supervising issuers or public companies within a period of 1 (one) fiscal year to the
general meeting of shareholders prepared based on the provisions of the Financial Services Authority
Regulation concerning the Annual Report of issuers or public companies
b. Issuers are parties who make public offerings
c. A Public Company is a company whose shares are owned by at least 300 (three hundred) shareholders
and has a paid-up capital of at least Rp3,000,000,000.00 (three billion rupiah) or a number of
shareholders and paid-up capital as determined by the Financial Services Authority
d. A Public Company is an Issuer that has made a public offering of equity securities or a Publically- listed
Company
e. A Sustainability Report is a report published to the public that contains the economic, financial, social,
and environmental performance of a financial service institution, Issuer, and Public Company in running
a sustainable business
f Board of Directors:
1) For an Issuer or a Public Company in the form of a limited liability company, it is the Board of
Directors as referred to in the Financial Services Authority Regulation concerning the Board of
Directors and Board of Commissioners of an Issuer or Public Company; and
2) For an Issuer or a Public Company in the form of a legal entity other than a limited liability company,
it is the body that carries out the management of the legal entity as referred to in the laws and
regulations concerning the legal entity.
g. Board of Commissioners:
1) For an Issuer or a Public Company in the form of a limited liability company, the Board of
Commissioners as referred to in the Financial Services Authority Regulation concerning the Board
of Directors and Board of Commissioners of an Issuer or Public Company; and
2) For the Issuer or Public Company in the form of a legal entity other than a limited liability company,
it is the body that supervises the legal entity as referred to in the laws and regulations concerning
the legal entity.
h. General Meeting of Shareholders hereinafter abbreviated as GMS:
1) For an Issuer or a Public Company in the form of a limited liability company, it is the GMS as referred
to in the Financial Services Authority Regulation concerning the Planning and Organizing of the
General Meeting of Shareholders of a Public Company; and
2) For an Issuer or Public Company in the form of a legal entity other than a limited liability company,
it is the body that has authority that is not given to any other body that carries out management
and supervisory functions, within the limits specified in the legislation and/or articles of association
governing the legal entity.
2. The Annual Report of Issuers or Public Companies is an important source of information for investors or
shareholders as one of the basic considerations in making investment decisions and a means of supervision
of Issuers or Public Companies.
3. Along with the development of the capital market and the increasing need for information disclosure by
investors or shareholders, the Board of Directors and the Board of Commissioners are required to present
quality, accurate, and accountable information through the Annual Reports of Issuers or Public Companies.
4. Annual Reports that are prepared regularly and informatively can provide convenience for investors or
shareholders and stakeholders in obtaining the required information.
5 This Financial Services Authority Circular is a guideline for Issuers or Public Companies that must be applied
in preparing Annual Reports and Sustainability Reports.
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Description Page
II. Format of Annual Report
1. Annual Report should be presented in the printed format and in electronic document copy. √
2. The printed version of the Annual Report should be printed on light-colored paper of fine quality, in A4 size, √
bound and can be reproduced in good quality.
3. The Annual Report may present information in the form of pictures, graphs, tables, and/or diagrams by √
including clear titles and/or descriptions, so that they are easy to read and understand.
4. The Annual Report presented in electronic document format is the Annual Report converted into pdf format. √
III. Content of Annual Report
1. Annual Report should contain at least the following information:
a. Summary of key financial information; 12
b. Stock information (if any); 17
c. The Board of Directors report; 40
d. The Board of Commissioners report; 38
e. Profile of Issuer or Public Company; 56-108
f. Management discussion and analysis; 124-194
g. Corporate governance applied by the Issuer or Public Company; 266-355
h. Corporate social and environmental responsibility of the Issuer or Public Company; 356
i. Audited annual report; and 370
j. Statement that the Board of Directors and the Board of Commissioners are fully responsible for the 52-53
Annual Report;
2. Description of Content of Annual Report
a. Summary of Key Financial Information
Summary of Key Financial Information contains financial information presented in comparison with
previous 3 (three) fiscal years or since commencement of business if the Issuers or the Public Company
commencing the business less than 3 (three) years, at least contain:
1) income/sales; 13
2) gross profit; 13
3) profit (loss); 13
4) total profit (loss) attributable to equity holders of the parent entity and non-controlling interest; 13
5) total comprehensive profit (loss); 13
6) total comprehensive profit (loss) attributable to equity holders of the parent entity and non 13
controlling interest;
7) earning (loss) per share; 13
8) total assets; 12
9) total liabilities; 12
10) total equities; 12
11) profit (loss) to total assets ratio; 14
12) profit (loss) to equities ratio; 14
13) profit (loss) to income ratio; 14
14) current ratio; 14
15) liabilities to equities ratio; 14
16) liabilities to total assets ratio; and 14
17) other information and financial ratios relevant to the Issuer or Public Company and type of industry; 14
b. Stock Information 17
Stock Information (if any) at least contains:
1) shares issued for each three-month period in the last 2 (two) fiscal years (if any), at least covering:
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Sustainability
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Description Page
a) number of outstanding shares;
b) market capitalization based on the price at the Stock Exchange where the shares listed on;
c) highest share price, lowest share price, closing share price at the Stock Exchange where the
shares listed on; and
d) share volume at the Stock Exchange where the shares listed on;
Information in point a) should be disclosed by the Issuer, the public company whose shares is listed
or not listed in the Stock Exchange;
Information in point b), point c), and point d) only be disclosed if the Issuer is a public company
whose shares is listed in the Stock Exchange;
2) in the event of corporate actions, including stock split, reverse stock, dividend, bonus share, and
change in par value of shares, then the share price referred to in point 1), should be added with
explanation on:
a) date of corporate action;
b) stock split ratio, reverse stock, dividend, bonus shares, and change in par value of shares;
c) number of outstanding shares prior to and after corporate action; and
d) The number of convertible securities exercised (if any); and
e) share price prior to and after corporate action;
3) in the event that the company’s shares were suspended and/or delisted from trading during the
year under review, then the Issuers or Public Company should provide explanation on the reason
for the suspension and/or delisting; and
4) in the event that the suspension and/or delisting as referred to in point 3) was still in effect until the
date of the Annual Report, then the Issuer or the Public Company should also explain the corporate
actions taken by the company in resolving the suspension and/or delisting;
c. The Board of Directors Report 40-49
The Board of Directors Report should at least contain the following items:
1) the performance of the Issuer or Public Company, at least covering:
a) strategy and strategic policies of the Issuer or Public Company;
b) Role of the Board of Directors in formulating strategies and strategic policies of Issuers or
Public Companies;
c) Process carried out by the Board of Directors to ensure the implementation of the Issuer’s or
Public Company’s strategy;
d) comparison between achievement of results and targets; and
e) challenges faced by the Issuer or Public Company;
2) description on business prospects;
3) implementation of good corporate governance by Issuer or Public Company; and
4) changes in the composition of the Board of Directors and the reason behind (if any);
d. The Board of Commissioners Report 30-37
The Board of Commissioners Report should at least contain the following items:
1) Assessment on the performance of the Board of Directors in managing the Issuer or the Public
Company;
2) Supervision on the implementation of the strategy of the Issuer or Public Company;
3) View on the business prospects of the Issuer or Public Company as established by the Board of
Directors;
4) View on the implementation of the corporate governance by the Issuer or Public Company;
5) Changes in the composition of the Board of Commissioners and the reason behind (if any); and
e. Profile of the Issuer or Public Company 56
Profile of the Issuer or Public Company should cover at least:
1) Name of Issuer or Public Company, including change of name, reason of change, and the effective
date of the change of name during the year under review;
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Description Page
2) access to Issuer or Public Company, including branch office or representative office, where public
can have access of information of the Issuer or Public Company, which include:
a) Address;
b) Telephone number;
c) Facsimile number;
d) E-mail address; and
e) Website address;
3) Brief history of the Issuer or Public Company;
4) Vision and mission of the Issuer or Public Company;
5) Line of business according to the latest Articles of Association, and types of products and/or
services produced;
6) Operational area of the Issuer or Public Company
7) Structure of organization of the Issuer or Public Company in chart form, at least 1 (one) level below
the Board of Directors, with the names and titles;
8) List of industry association memberships both on a national and international scale related to the
implementation of sustainable finance;
9) The Board of Directors profiles include: 77-85
a) Name and short description of duties and functions;
b) Latest photograph;
c) Age;
d) Citizenship;
e) Education;
f) history position, covering information on:
(1) Legal basis for appointment as member of the Board of Directors to the said Issuer or
Public Company;
(2) Dual position, as member of the Board of Directors, member of the Board of Commissioners,
and/or member of committee, and other position (if any); and
(3) Working experience and period in and outside the Issuer or Public Company;
g) Affiliation with other members of the Board of Directors, members of the Board of
Commissioners, majority and controlling shareholders, either directly or indirectly to individual
owners, including names of affiliated parties. In the event that a member of the Board of
Directors has no affiliation, the Issuer or Public Company shall disclose this matter; and
h) Changes in the composition of the members of the Board of Directors and the reasons for the
changes. In the event that there is no change in the composition of the members of the Board
of Directors, this matter shall be disclosed;
10) The Board of Commissioners profiles, at least include: 72-76
a) Name;
b) Latest photograph;
c) Age;
d) Citizenship;
e) Education;
f) History position, covering information on:
(1) Legal basis for the appointment as member of the Board of Commissioners who is not
Independent Commissioner at the said Issuer or Public Company;
(2) Legal bases for the first appointment as member of the Board of Commissioners who also
Independent Commissioner at the said Issuer or Public Company;
(3) Dual position; as member of the Board of Commissioners, member of the Board of
Directors, and/or member of committee and other position (if any); and
(4) Working experience and period in and outside the Issuer or Public Company;
g) Affiliation with other members of the Board of Commissioners, major shareholders, and
controllers either directly or indirectly to individual owners, including names of affiliated
parties; In the event that a member of the Board of Commissioners has no affiliation, the Issuer
or Public Company shall disclose this matter;
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Description Page
h) Statement of independence of Independent Commissioner in the event that the Independent
Commissioner has been appointed more than 2 (two) periods (if any);
i) Changes in the composition of the members of the Board of Commissioners and the reasons
for the changes. In the event that there is no change in the composition of the members of the
Board of Commissioners, this matter shall be disclosed;
11) In the event that there were changes in the composition of the Board of Commissioners and/or the 72
Board of Directors occurring between the period after year-end until the date the Annual Report
submitted, then the last and the previous composition of the Board of Commissioners and/or the
Board of Directors shall be stated in the Annual Report;
12) Number of employees by gender, position, age, education level, and employment status (permanent/ 187
contracted) in the fiscal year; Disclosure of information can be presented in tabular form.
13) Names of shareholders and ownership percentage at the end of the fiscal year, including: 98
a) Shareholders having 5% (five percent) or more shares of Issuer or Public Company;
b) Commissioners and Directors who own shares of the Issuers or Public Company; and
c) Groups of public shareholders, or groups of shareholders, each with less than 5% (five percent)
ownership shares of the Issuers or Public Company;
14) The percentage of indirect ownership of the shares of the Issuer or Public Company by members 99
of the Board of Directors and members of the Board of Commissioners at the beginning and end
of the fiscal year, including information on shareholders registered in the shareholder register for
the benefit of indirect ownership of members of the Board of Directors and members of the Board
of Commissioners;
15) Number of shareholders and ownership percentage at the end of the fiscal year, based on: 99
a) Ownership of local institutions;
b) Ownership of foreign institutions;
c) Ownership of local individual; and
d) Ownership of foreign individual;
16) Information on major shareholders and controlling shareholders the Issuers of Public Company, 98
directly or indirectly, and also individual shareholder, presented in the form of scheme or diagram;
17) Name of subsidiaries, associated companies, joint venture controlled by Issuers or Public Company, 104
with entity, percentage of stock ownership, line of business, total assets and operating status of the
Issuers of Public Company (if any);
For subsidiaries, include the addresses of the said subsidiaries;
18) Chronology of share listing, number of shares, par value, and bid price from the beginning of 104
listing up to the end of the financial year, and name of Stock Exchange where the Issuers of Public
Company shares are listed;
19) Other securities listing information other than the securities as referred to in number 18), which 101
have not yet matured in the fiscal year, at least contain the name of the securities, year of issue,
interest rate/yield, maturity date, offering value, and securities rating (if any);
20) Information on the use of a Public Accountant (AP) and a Public Accounting firm (KAP) services 107
and their networks/associations/alliances include:
a) name and address;
b) period of assignment;
c) informasi jasa audit dan/atau non audit yang diberikan;
d) Audit and/or non-audit fees for each assignment given during the fiscal year; and
e) In the event that AP and KAP and their network/association/alliance, which are appointed do
not provide non-audit services, then the information is disclosed; and
21) Name and address of capital market supporting institutions and/or professionals other than AP 107
and KAP
f. Management Discussion and Analysis 124-181
Management Analysis and Discussion Annual should contain discussion and analysis on financial
statements and other material information emphasizing material changes that occurred during the year
under review, at least including:
1) Operational review per business segment, according to the type of industry of the Issuer or Public
Company including:
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a) Production, including process, capacity, and growth;
b) Income/sales; and
c) Profitability;
2) comprehensive financial performance analysis which includes a comparison between the financial
performance of the last 2 (two) fiscal years, and explanation on the causes and effects of such
changes, among others concerning:
a) Current assets, non-current assets, and total assets;
b) Short term liabilities, long term liabilities, total liabilities;
c) Equities;
d) Sales/operating revenues, expenses and profit (loss), other comprehensive revenues, and total
comprehensive profit (loss); and
e) Cash flows
3) The capacity to pay debts by including the computation of relevant ratios;
4) Accounts receivable collectability of the Issuer or Public Company, including the computation of
the relevant ratios;
5) Capital structure and management policies concerning capital structure, including the basis for
determining the said policy;
6) discussion on material ties for the investment of capital goods, including the explanation on at least:
a) The purpose of such ties;
b) Source of funds expected to fulfill the said ties;
c) Currency of denomination; and
d) Steps taken by the Issuer of Public Company to protect the position of a related foreign
currency against risks;
7) Discussion on investment of capital goods which was realized in the last fiscal year, at least include:
a) Type of investment of capital goods;
b) Objective of the investment of capital goods; and
c) Value of the investment of capital goods;
8) Material Information and facts that occurring after the date of the accountant’s report (if any);
9) Information on the prospects of the Issuer or the Company in connection with industry,economy in
general, accompanied with supporting quantitative data if there is a reliable data source;
10) Comparison between target/projection at beginning of year and result (realization), concerning:
a) Income/sales;
b) Profit (loss);
c) Capital structure; or
d) Dividend policy; or
e) Others that deemed necessary for the Issuer or Public Company;
11) Target/projection at most for the next one year of the Issuer or Public Company, concerning:
a) Income/sales;
b) Profit (loss);
c) Capital structure; or
d) Dividend policy;
e) Or others that deemed necessary for the Issuer or Public Company;
12) Marketing aspects of the company’s products and/or services the Issuer or Public Company, among
others marketing strategy and market share;
13) Description regarding the dividend policy during the last 2 (two) fiscal years, at least:
a) Dividend policy;
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b) The date of the payment of cash dividend and/or date of distribution of non-cash dividend;
c) Amount of cash per share (cash and/or non cash); and
d) Amount of dividend per year paid;
Disclosure of information can be presented in tabular form. In the event that the Issuer or Public
Company does not distribute dividends in the last 2 (two) years, this matter shall be disclosed.
14) Use of proceeds from Public Offerings, under the condition of:
a) during the year under review, on which the Issuer has the obligation to report the realization
of the use of proceeds, then the realization of the cumulative use of proceeds until the year
end should be disclosed; and
b) In the event that there were changes in the use of proceeds as stipulated in the Regulation
of the Financial Services Authority on the Report of the Utilization of Proceeds from Public
Offering, then Issuer should explain the said changes;
15) Material information (if any), among others concerning investment, expansion, divestment,
acquisition, debt/capital restructuring, transactions with related parties and transactions with
conflict of interest that occurred during the year under review, among others include:
a) Transaction date, value, and object;
b) Name of transacting parties;
c) Nature of related parties (if any);
d) Description of the fairness of the transaction; and
e) Compliance with related rules and regulations;
f) In the event that there is an affiliation relationship, apart from disclosing the information as
referred to in letter a) to letter e), the Issuer or Public Company also discloses information:
1) A statement from the Board of Directors that the affiliate transaction has gone through
adequate procedures to ensure that the affiliate transaction is carried out in accordance
with generally accepted business practices, by complying with the arms-length principle;
and
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
generally accepted business practices, by complying with the arms-length principle;
g) For affiliated transactions or material transactions which are business activities carried out
to generate business income and are carried out regularly, repeatedly, and/or continuously,
an explanation is added that the affiliated transactions or material transactions are business
activities carried out to generate operating income. and run regularly, repeatedly, and/or
continuously;
h) For disclosure of affiliated transactions and/or conflict of interest transactions resulting from
the implementation of affiliated transactions and/or conflict of interest transactions that have
been approved by independent shareholders, additional information regarding the date of
the GMS which approved the affiliated transactions and/or conflict of interest transactions is
added;
i) In the event that there is no affiliated transaction and/or conflict of interest transaction, then
this shall be disclosed;
16) Changes in regulation which have a significant effect on the Issuer or Public Company and impacts
on the company (if any); and
17) Changes in the accounting policy, rationale and impact on the financial statement (if any);
g. Corporate Governance of the Issuer or Public Company 266-355
Corporate Governance of the Issuer or Public Company contains at least:
1) GMS, at least contains:
a) Information regarding the resolutions of the GMS in the fiscal year and 1 (one) year prior to
the fiscal year include:
1) Resolutions of the GMS in the fiscal year and 1 (one) year before the fiscal year realized in
the fiscal year; and
2) Resolutions of the GMS in the fiscal year and 1 (one) year before the fiscal year that have
not been realized and the reasons for not realizing them;
b) In the event that the Issuer or Public Company uses an independent party in the conduct of
the GMS to calculate the votes, then this matter shall be disclosed;
2) The Board of Directors, covering:
a) The tasks and responsibilities of each member of the Board of Directors;
b) Statement that the Board of Directors has already have board manual or charter;
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c) Policies and implementation of the frequency of meetings of the Board of Directors, meetings
of the Board of Directors with the Board of Commissioners, and the level of attendance of
members of the Board of Directors in the meeting including attendance at the GMS;
d) Training and/or competency development of members of the Board of Directors:
(1) Policies for training and/or improving the competence of members of the Board of
Directors, including an orientation program for newly appointed members of the Board of
Directors (if any); and
(2) Training and/or competency improvement attended by members of the Board of Directors
in the fiscal year (if any);
e) The Board of Directors’ assessment of the performance of the committees that support the
implementation of the Board of Directors’ duties for the fiscal year shall at least contain:
(1) Performance appraisal procedures; and
(2) The criteria used are performance achievements during the fiscal year, are competence
and attendance at meetings; and
f) In the event that the Issuer or Public Company does not have a committee that supports the
implementation of the duties of the Board of Directors, this matter shall be disclosed.
3) The Board of Commissioners, among others include:
a) Duties and responsibilities of the Board of Commissioners;
b) Statement that the Board of Commissioner has already have the board manual or charter;
c) Policies and implementation of the frequency of meetings of the Board of Commissioners,
meetings of the Board of Commissioners with the Board of Directors and the level of attendance
of members of the Board of Commissioners in these meetings including attendance at the
GMS;
d) Training and/or competency improvement of members of the Board of Commissioners:
(1) Policy on competency training and/or development of members of the Board of
Commissioners, including orientation programs for newly appointed members of the
Board of Commissioners (if any); and
(2) Competency training and/or development attended by members of the Board of
Commissioners in the fiscal year (if any);
e) The assessment on the performance of the Board of Directors and Board of Commissioners
and the implementation, at least covering:
(1) procedure for the implementation of performance assessment;
(2) Criteria used are performance achievements during the fiscal year, competency and
attendance at meetings; and
(3) Assessor;
f) Board of Commissioners’ assessment of the performance of the Committees that support the
implementation of the duties of the Board of Commissioners in the fiscal year includes:
(1) Performance appraisal procedures; and
(2) The criteria used are performance achievements during the fiscal year, competency and
attendance at meetings;
4) The nomination and remuneration of the Board of Directors and the Board of Commissioners shall
at least contain:
a) Nomination procedure, including a brief description of the policies and process for nomination
of members of the Board of Directors and/or members of the Board of Commissioners; and
b) Procedures and implementation of remuneration for the Board of Directors and the Board of
Commissioners, among others:
(1) Procedures for determining remuneration for the Board of Directors and the Board of
Commissioners;
(2) The remuneration structure of the Board of Directors and the Board of Commissioners
such as salary, allowances, tantiem/bonus and others; and
(3) The amount of remuneration for each member of the Board of Directors and member of
the Board of Commissioners
5) Sharia Supervisory Board, for Issuer or Public Company that conduct business based on sharia law,
as stipulated in the articles of association, at least containing:
a) name;
b) Legal basis for the appointment of the sharia supervisory board;
c) Period of assignment of the sharia supervisory board;
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d) duty and responsibility of Sharia Supervisory Board; and
e) frequency and procedure in providing advice and suggestion, as well as the compliance of
Sharia Principles by the Issuer or Public Company in the Capital Market;
6) Audit Committee, among others covering:
a) Name and position in the committee;
b) Age;
c) Citizenship;
d) Education background;
e) History of position; including:
(1) Legal basis for appointment as committee member;
(2) Dual position, as member of Board of Commissioners, member of Board of Directors, and/
or member of committee, and other position (if any); and
(3) working experience and period in and outside the Issuer or Public Company;
f) Period and terms of office of the member of Audit Committee;
g) statement of independence of the Audit Committee;
h) Training and/or competency improvement that have been followed in the fiscal year (if any);
i) Policies and implementation of the frequency of audit committee meetings and the level of
attendance of audit committee members in those meetings; and
j) the activities of the Audit Committee in the year under review, in accordance with the Audit
Committee Charter;
7) The nomination and remuneration committee or function of the Issuer or Public Company, at least
containing:
a) Name and position in committee membership;
b) Age;
c) Nationality;
d) Educational history;
e) Position history, including information on:
(1) Legal basis for appointment as committee member;
(2) Concurrent positions, either as a member of the Board of Commissioners, member of the
Board of Directors, and/or committee member and other positions (if any); and
(3) Work experience and period of time both inside and outside the Issuer or Public Company;
f) Period and term of office of the committee members;
g) Statement of committee independence;
h) Training and/or competency improvement that have been followed in the fiscal year (if any);
i) Description of duties and responsibilities;
j) A statement that it has a guideline or charter;
k) Policies and implementation of the frequency of meetings and the level of attendance of
members at the meeting;
l) Brief description of the implementation of activities in the fiscal year; and
m) In the event that no nomination and remuneration committee is formed, the Issuer or Public
Company is sufficient to disclose the information as referred to in letter i) to letter l) and
disclose:
(1) Reasons for not forming the committee; and
(2) The party carrying out the nomination and remuneration function;
8) Other committees owned by Issuers or Public Companies in order to support the functions and
tasks of the Board of Directors (if any) and / or committees that support the functions and duties
of the Board of Commissioners, the least contains:
a) Name and position in the Committee;
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b) Age;
c) Citizenship;
d) Education background;
e) History of position, including:
(1) Legal basis for the appointment as member of the committee;
(2) Dual position, as member of Board of Commissioners, member of Board of Directors, and/
or member of committee, and other position (if any); and
(3) Working experience and period in and outside the Issuer or Public Company;
f) Period and terms of office of the member of Audit Committee;
g) Statement of committee independence;
h) Training and/or competency improvement that have been followed in the fiscal year (if any);
and
i) Description of duties and responsibilities;
j) A statement that the committee has had guidelines or charters;
k) Policies and implementation of the frequency of committee meetings and the level of
attendance of committee members at the meeting; and
l) A brief description of the committee’s activities for the fiscal year;
9) Corporate Secretary, including:
a) name;
b) domicile;
c) history of position, including:
(1) legal basis for the appointment as Corporate Secretary; and
(2) working experience and period in and outside the Issuer or Public Company;
d) education background;
e) education and/or training during the year under review; and
f) brief description on the implementation of duties of the Corporate Secretary in the year under
review;
10) Internal Audit Unit, among others including:
a) Name of Head of Internal Audit Unit;
b) History of position, including:
(1) Legal basis for the appointment as Head of Internal Audit Unit; and
(2) Working experience and period in and outside the Issuer or Public Company;
c) Qualification or certification as internal auditor (if any);
d) Education and/or training during the year under review;
e) Structure and position of Internal Audit Unit;
f) Description of duties and responsibilities;
g) Statement that the Internal Audit Unit has already have Internal Audit Unit charter; and
h) Brief description on the implementation of duty of Internal Audit Unit during the year under
review;
11) Description on internal control system adopted by the Issuer or Public Company, at least covering:
a) Financial and operational control, and compliance to the other prevailing rules; and
b) Review on the effectiveness of internal control systems;
c) Statement of the Board of Directors and/or Board of Commissioners on the adequacy of the
internal control system;
12) Risk management system implemented by the company, at least includes:
a) General description about the company’s risk management system the Issuer or Public
Company;
b) Types of risk and the management; and
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c) Review the effectiveness of the risk management system applied by the Issuer or Public
Company;
d) Statement of the Board of Directors and/or the Board of Commissioners or the audit committee
on the adequacy of the risk management system;
13) Legal cases that have a material impact faced by Issuers or Public Companies, subsidiaries, members
of the Board of Directors and members of the Board of Commissioners (if any), at least contain:
a) Substance of the case/claim;
b) Status of settlement of case/claim; and
c) Potential impacts on the condition of the Issuer or Public Company;
14) information about administrative sanctions imposed to Issuer or Public Company, members of the
Board of Commissioners and the Board of Directors, by the Capital Market Authority and other
authorities during the last fiscal year (if any);
15) information about codes of conduct of the Issuer or Public Company, includes:
a) Key points of the code of conduct;
b) Socialization of the code of conduct and enforcement; and
c) Statement that the code of conduct is applicable for the Board of Commissioners, the Board
of Directors, and employees of the Issuer of Public Company;
16) A brief description of the policy of providing long-term performance-based compensation to
management and/or employees owned by the Issuer or Public Company (if any), including the
management stock ownership program (MSOP) and/or program employee stock ownership
(ESOP);
a) Number of shares and/or options;
b) Implementation period;
c) Requirements for eligible employees and/or management; and
d) Exercise price or determination of exercise price;
17) A brief description of the information disclosure policy regarding:
a) Share ownership of members of the Board of Directors and members of the Board of
Commissioners no later than 3 (three) working days after the occurrence of ownership or any
change in ownership of shares of a Public Company; and
b) Implementation of the policy;
18) Description of whistleblowing system at the Issuer or Public Company (if any), among others
include:
a) Mechanism for violation reporting;
b) Protection for the whistleblower;
c) Handling of violation reports;
d) Unit responsible for handling of violation report; and
e) Results from violation report handling, at least includes:
(1) Number of complaints received and processed during the fiscal year; and
(2) Follow up of complaints;
19) A description of the anti-corruption policy of the Issuer or Public Company, at least containing:
a) Programs and procedures implemented in overcoming corrupt practices, kickbacks, fraud,
bribery and/or gratification in Issuers or Public Companies; and
b) Anti-corruption training/socialization to employees of Issuers or Public Companies;
20) Implementation of the Guidelines of Corporate Governance for Public Companies for Issuer issuing
Equity-based Securities or Public Company, including:
a) statement regarding recommendation that have been implemented; and/or
b) description of recommendation that have not been implemented, along with the reason and
alternatives of implementation (if any);
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h. Social and Environmental Responsibility of the Issuer or Public Company 356-357
1) The information disclosed in the social and environmental responsibility section is a Sustainability
Report as referred to in the Financial Services Authority Regulation Number 51/POJK.03/2017
concerning the Implementation of Sustainable Finance for Financial Services Institutions, Issuers,
and Public Companies, at at least includes:
a) Explanation of the sustainability strategy;
b) Overview of sustainability aspects (economic, social, and environmental);
c) Brief profile of the Issuer or Public Company;
d) Explanation of the Board of Directors;
e) Sustainability governance;
f) Sustainability performance;
g) Written verification from an independent party, if any;
h) Feedback sheet for readers, if any; and
i) The response of the Issuer or Public Company to the previous year’s report feedback;
2) The Sustainability Report as referred to in number 1) must be prepared in accordance with the
Technical Guidelines for the Preparation of a Sustainability Report for Issuers and Public Companies
as contained in Appendix II which is an integral part of this Financial Services Authority Circular
Letter;
3) Information on the Sustainability Report 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
section related to the Directors’ Report; and/or
b) Refers to other sections outside the Social and Environmental Responsibility section by still
referring to the Technical Guidelines for the Preparation of Sustainability Reports for Issuers
and Public Companies as listed in Appendix II which is an integral part of this Financial Services
Authority Circular Letter, such as the profile of the 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 the information as referred to in number 1); and
b) Prepared in accordance with the Technical Guidelines for the Preparation of a Sustainability
Report for Issuers and Public Companies as listed in Appendix II which is an integral part of
this Financial Services Authority Circular Letter;
6) In the event that the Sustainability Report is presented separately from the Annual Report, then
the Social and Environmental Responsibility section contains information that information on
Social and Environmental Responsibility has been disclosed in the Sustainability Report which is
presented separately from the Annual Report; and
7) Submission of the Sustainability Report which is presented separately from the Annual Report must
be submitted together with the Annual Report.
i Audited Annual Financial Statement
Financial Statements included in Annual Report should be prepared in accordance with the Financial √
Accounting Standards in Indonesia and audited by an Accountant. The said financial statement should
be included with statement of responsibility for financial report as stipulated in the legislations in the
Capital Markets sector governing the responsibility of the Board of Directors on the financial report or
the legislations in the Capital Markets sector governing the periodic reports of securities company in the
event the Issuer is a Securities Company; and
j Letter of Statement of the Board of Directors and the Board of Commissioners regarding the 52-53
Responsibility for Annual Reporting
Letter of statement of the Board of Directors and the Board of Commissioners regarding the responsibility
for Annual Reporting should be prepared according to the format of letter of statement of member of
Board of Directors and the Board of Commissioners regarding the responsibility for Annual Reporting as
attached in the Attachment, which is an integral part of this Circulation Letter of the Financial Services
Authority.
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07
Financial
Statements
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PT BANK MEGA TBK PT BANK MEGA TBK
Laporan Keuangan Financial Statements
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
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Halaman/
Daftar Isi Page Table of Contents
Surat Pernyataan Direksi Directors’ Statement Letter
Laporan Auditor Independen Independent Auditor’s Report
Laporan Keuangan Financial Statements
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
Laporan Posisi Keuangan 1 Statements of Financial Position
Laporan Laba Rugi dan Penghasilan Statements of Profit or Loss and Other
3
Komprehensif Lain Comprehensive Income
Laporan Perubahan Ekuitas 4 Statements of Changes in Equity
Laporan Arus Kas 5 Statements of Cash Flows
Catatan Atas Laporan Keuangan 7 Notes to the Financial Statements
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PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023*)
ASET ASSETS
Kas 4 873,509 855,222 Cash
Giro pada Bank Indonesia 5 7,525,245 6,822,433 Current accounts with Bank Indonesia
Giro pada bank lain 6 Current accounts with other banks
Pihak berelasi 39 360 104 Related parties
Pihak ketiga 955,032 645,772 Third parties
955,392 645,876
Dikurangi: Less:
Cadangan kerugian penurunan nilai (2,186) (1,203) Allowance for impairment losses
Giro pada bank lain - neto 953,206 644,673 Current account with other banks - net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 7 and other banks
Pihak ketiga 831,826 3,356,000 Third parties
Dikurangi: Less:
Cadangan kerugian penurunan nilai -- (3,373) Allowance for impairment losses
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain - neto 831,826 3,352,627 and other banks - net
Efek-efek 8 Securities
Pihak berelasi 39 198,832 198,288 Related parties
Pihak ketiga 49,304,778 37,426,300 Third parties
49,503,610 37,624,588
Dikurangi: Less:
Cadangan kerugian penurunan nilai -- -- Allowance for impairment losses
Efek-efek - neto 49,503,610 37,624,588 Securities - net
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 9 agreement to resell
Pihak ketiga 1,389,981 7,215,441 Third parties
Tagihan derivatif 10 Derivative receivables
Pihak berelasi 39 2,101 -- Related parties
Pihak ketiga 46,633 20,974 Third parties
48,734 20,974
Kredit yang diberikan 11 Loans
Pihak berelasi 39 1,743,050 1,318,592 Related parties
Pihak ketiga 62,911,602 64,986,127 Third parties
64,654,652 66,304,719
Pendapatan bunga yang Unearned
ditangguhkan (9,371) (11,823) interest income
64,645,281 66,292,896
Dikurangi: Less:
Cadangan kerugian penurunan nilai (664,877) (604,816) Allowance for impairment losses
Kredit yang diberikan - neto 63,980,404 65,688,080 Loans - net
Tagihan akseptasi 12 Acceptance receivable
Pihak ketiga 9,234 -- Third parties
Dikurangi: Less:
Cadangan kerugian penurunan nilai (12) -- Allowance for impairment losses
Tagihan akseptasi - neto 9,222 -- Acceptance receivable - net
Aset pajak tangguhan 21.f 105,542 -- Deferred tax assets
Aset tetap dan aset hak-guna 13 8,205,441 8,121,885 Fixed assets and right-of-use assets
Dikurangi: Less:
Akumulasi penyusutan (2,131,428) (1,924,127) Accumulated depreciation
Aset tetap dan Fixed assets
aset hak-guna - neto 6,074,013 6,197,758 and right-of-use assets - net
Aset lain-lain 14 Other assets
Pihak berelasi 39 15,681 15,751 Related parties
Pihak ketiga 3,604,521 3,612,044 Third parties
3,620,202 3,627,795
TOTAL ASET 134,915,494 132,049,591 TOTAL ASSETS
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
1
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PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN POSISI KEUANGAN (Lanjutan) STATEMENTS OF FINANCIAL POSITION (Continued)
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023*)
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 15 179,318 296,179 Obligations due immediately
Simpanan dari nasabah Deposits from customers
Giro 16 Current accounts
Pihak berelasi 39 387,246 482,783 Related parties
Pihak ketiga 9,995,402 9,642,942 Third parties
10,382,648 10,125,725
Tabungan 17 Saving deposits
Pihak berelasi 39 72,339 113,643 Related parties
Pihak ketiga 17,115,305 15,548,598 Third parties
17,187,644 15,662,241
Deposito berjangka 18 Time deposits
Pihak berelasi 39 622,090 1,717,317 Related parties
Pihak ketiga 63,476,915 61,930,467 Third parties
64,099,005 63,647,784
Simpanan dari bank lain 19 Deposits from other banks
Pihak berelasi 39 1,808,949 1,202,082 Related parties
Pihak ketiga 2,024,083 2,670,514 Third parties
3,833,032 3,872,596
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 20 repurchased agreements
Pihak berelasi 39 236,275 -- Related parties
Pihak ketiga 12,710,913 12,573,231 Third parties
12,947,188 12,573,231
Liabilitas derivatif 10 121,059 18,931 Derivatives payable
Utang pajak 21.a 222,064 138,535 Tax payable
Pinjaman yang diterima 22 3,987,600 2,909,228 Fund borrowings
Utang akseptasi 12.b 9,234 -- Acceptance payable
Liabilitas pajak tangguhan - neto 21.f -- 156,812 Deferred tax liabilities - net
Liabilitas imbalan Post-employment
pasca-kerja 36 296,414 277,530 benefits liability
Obligasi subordinasi 23 Subordinated bonds
Pihak berelasi 39 48,000 48,000 Related parties
Pihak ketiga 2,000 2,000 Third parties
50,000 50,000
Beban yang masih harus Accrued expenses
dibayar dan liabilitas lain-lain 24 and other liabilities
Pihak berelasi 39 1,912 4,703 Related parties
Pihak ketiga 416,175 560,653 Third parties
418,087 565,356
TOTAL LIABILITAS 113,733,293 110,294,148 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Share capital - par value Rp500
Rp500 (nilai penuh) per saham (full amount) per share
Modal dasar Authorized capital
- 27.000.000.000 saham - 27,000,000,000 shares
Modal ditempatkan dan disetor
penuh 11.740.923.365 saham Issued and fully paid-up capital
pada tanggal 31 Desember 2024 11,740,923,365 shares
dan 2023 25 5,870,462 5,870,462 in December 31, 2024 and 2023
Tambahan modal disetor 26 6,347,491 6,347,491 Additional paid-in capital
Penghasilan komprehensif lain - neto 8, 13, 21, 36 2,291,442 3,314,078 Other comprehensive income - net
Cadangan umum 27 1,786 1,716 General reserve
Saldo laba 6,671,020 6,221,696 Retained earnings
TOTAL EKUITAS 21,182,201 21,755,443 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 134,915,494 132,049,591 TOTAL LIABILITIES AND EQUITY
*) Direklasifikasikan (Catatan 50) *) As reclassified (Note 50)
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
2
LK_AR Bank MEGA 2024_INA.indd 13 05/03/25 02.22
Page 386
PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN LABA RUGI DAN STATEMENTS OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
PENDAPATAN DAN OPERATING INCOME AND
BEBAN OPERASIONAL EXPENSE
Pendapatan bunga 28, 39 10,289,306 10,217,532 Interest income
Beban bunga 29, 39 (5,189,567) (4,685,387) Interest expense
PENDAPATAN BUNGA - NETO 5,099,739 5,532,145 NET INTEREST INCOME
Pendapatan operasional lainnya Other operating income
Provisi dan komisi 30 1,696,891 1,671,911 Fees and commissions
Keuntungan penjualan efek-efek - neto 70,465 535,366 Gain on sale of securities - net
Keuntungan transaksi Gain on foreign exchange
mata uang asing - neto 36,466 55,255 transactions - net
Keuntungan perubahan nilai Gain from the changes in fair
wajar instrumen keuangan - neto 3,202 14,794 value of financial instruments - net
Lain-lain 8,332 10,704 Others
TOTAL
PENDAPATAN OPERASIONAL LAINNYA 1,815,356 2,288,030 TOTAL OTHER OPERATING INCOME
Beban operasional lainnya Other operating expenses
Provisi dan komisi 30 (12,536) (11,427) Fees and commissions
Beban cadangan kerugian Provision for impairment losses
penurunan nilai aset keuangan on financial assets and
dan aset non-keuangan - neto 31 (216,464) (195,318) non-financial assets - net
Beban umum dan General and
administrasi 32 (2,055,670) (1,817,565) administrative expenses
Beban gaji dan Salary expenses and
tunjangan lainnya 33, 39 (1,399,207) (1,463,387) other allowances
TOTAL BEBAN OPERASIONAL LAINNYA (3,683,877) (3,487,697) TOTAL OTHER OPERATING EXPENSES
PENDAPATAN OPERASIONAL - NETO 3,231,218 4,332,478 OPERATING INCOME - NET
Pendapatan non-operasional - neto 34 25,688 10,251 Non-operating income - Net
LABA SEBELUM BEBAN PAJAK 3,256,906 4,342,729 INCOME BEFORE TAX EXPENSE
Beban pajak - neto 21.b (625,852) (832,059) Tax expense - net
LABA BERSIH 2,631,054 3,510,670 NET INCOME
Penghasilan komprehensif lain : Other comprehensive income:
Pos-pos yang tidak akan Items that will not be reclassified
direklasifikasi ke laba rugi: to profit or loss:
Pengukuran kembali liabilitas Remeasurement of post-
imbalan pasca-kerja - neto 36 (50,745) (48,533) employment benefits liability - net
Pos yang akan direklasifikasi Item that will be reclassified
ke laba rugi: to profit or loss:
Perubahan nilai wajar efek-efek Changes in fair value of securities
yang diukur pada nilai wajar melalui measured at fair value through
penghasilan komprehensif lain - neto 8g (696,131) 496,444 other comprehensive income - net
TOTAL PENGHASILAN
KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 1,884,178 3,958,581 INCOME FOR THE YEAR
LABA PER SAHAM BASIC EARNINGS
DASAR PER SHARE
(nilai penuh) 37 224 299 (full amount)
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
3
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Page 387
PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions Rupiah, unless otherwise stated)
Penghasilan Komprehensif Lain/Other Comprehensive Income
LK_AR Bank MEGA 2024_INA.indd 15
Keuntungan/
(kerugian) yang
belum direalisasi
atas perubahan
nilai wajar efek-efek
yang diukur pada
nilai wajar melalui
Pengukuran penghasilan
kembali atas komprehensif lain -
liabilitas Imbalan neto/
Modal Surplus pasca-kerja - Neto/ Unrealized gain/
ditempatkan dan Tambahan revaluasi Remeasurement (loss) on changes Total penghasilan
disetor penuh/ modal disetor/ Cadangan aset tetap - neto/ of post- in fair value komprehensif lain/
Issued Additional umum/ Saldo laba/ Revaluation employment through other Total other
Catatan/ and fully paid-in- General Retained surplus of benefits comprehensive comprehensive Total ekuitas/
Notes paid-up capital capital reserve earnings fixed assets - net liability - net income - net income Total equity
Saldo 31 Desember 2022 5,870,462 6,347,491 1,639 5,272,162 3,584,877 (88,248) (354,703) 3,141,926 20,633,680 Balance as of December 31, 2022
Laba tahun berjalan 2023 -- -- -- 3,510,670 -- -- -- -- 3,510,670 Income for the year 2023
Pemindahan surplus aset tetap Transfer of revaluation surplus of fixed
ke saldo laba -- -- -- 275,759 (275,759) -- -- (275,759) -- assets to retained earnings
Pengukuran kembali atas liabilitas Remeasurement of post-employment
imbalan pascakerja - neto 36 -- -- -- -- -- (48,533) -- (48,533) (48,533) benefit liability - net
Kerugian dari perubahan nilai atas Unrealized loss on changes in fair
efek-efek yang diukur pada nilai wajar value of securities through
melalui penghasilan komprehensif lain - neto 8.g -- -- -- -- -- -- 496,444 496,444 496,444 other comprehensive income - net
Dividen tunai 27 -- -- -- (2,836,818) -- -- -- -- (2,836,818) Cash dividend
Pembentukan cadangan umum 27 -- -- 77 (77) -- -- -- -- -- Allocation for general reserve
Saldo 31 Desember 2023 5,870,462 6,347,491 1,716 6,221,696 3,309,118 (136,781) 141,741 3,314,078 21,755,443 Balance as of December 31, 2023
Laba tahun berjalan 2024 -- -- -- 2,631,054 -- -- -- -- 2,631,054 Income for the year 2024
Pemindahan surplus aset tetap Transfer of revaluation surplus of fixed
ke saldo laba -- -- -- 275,760 (275,760) -- -- (275,760) -- assets to retained earnings
Pengukuran kembali atas liabilitas Remeasurement of post-employment
imbalan pascakerja - neto 36 -- -- -- -- -- (50,745) -- (50,745) (50,745) benefit liability - net of tax
Keuntungan dari perubahan nilai atas Unrealized loss on changes in fair
efek-efek yang diukur pada nilai wajar value of securities through
melalui penghasilan komprehensif lain - neto 8.g -- -- -- -- -- -- (696,131) (696,131) (696,131) other comprehensive income - net
Dividen tunai 27 -- -- -- (2,457,420) -- -- -- -- (2,457,420) Cash dividend
Pembentukan cadangan umum 27 -- -- 70 (70) -- -- -- -- -- Allocation for general reserve
Saldo 31 Desember 2024 5,870,462 6,347,491 1,786 6,671,020 3,033,358 (187,526) (554,390) 2,291,442 21,182,201 Balance as of December 31, 2024
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
4
05/03/25 02.22
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PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan bunga 10,092,211 10,340,100 Interest received
Penerimaan pendapatan provisi Fees and commissions
dan komisi - neto 1,684,355 1,660,484 income received - net
Penerimaan dari kredit yang Recovery from written
telah dihapus buku 262,082 311,263 off loans
Penerimaan dari penjualan Proceeds from sale of
agunan yang diambil alih 34,394 55,351 foreclosed assets
Penerimaan pendapatan Other operating income
operasional lainnya 8,332 10,704 received
Pembayaran bunga dan Payments of interest and other
beban pembiayaan lainnya (5,198,609) (4,658,858) financing charges
Pembayaran beban operasional lainnya (3,103,068) (2,907,577) Payments of other operating expenses
Pembayaran pajak penghasilan (638,772) (912,589) Payment of income tax
Pendapatan non-operasional - neto 25,817 20,351 Non-operating income - net
Kenaikan/penurunan dalam Increase/decrease in operating
aset dan liabilitas operasi: assets and liabilities:
Aset operasi: Operating assets:
Efek-efek 2,761,041 (1,664,764) Securities
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 5,825,460 (3,960,736) agreement to resell
Kredit yang diberikan 1,220,912 3,470,465 Loans
Aset lain-lain 166,282 (245,357) Other assets
Liabilitas operasi: Operating liabilities:
Liabilitas segera (116,861) 50,586 Obligations due immediately
Simpanan dari nasabah: Deposits from customers:
Giro 256,923 (2,693,117) Current accounts
Tabungan 1,525,403 928,590 Saving deposits
Deposito berjangka 451,221 (11,751,480) Time deposits
Simpanan dari bank lain (39,564) 2,325,900 Deposits from other banks
Efek-efek yang dijual dengan janji Securities sold under
dibeli kembali 373,957 (690,156) repurchased agreement
Beban yang masih harus dibayar Accrued expenses
dan liabilitas lain-lain (128,482) (27,959) and other liabilities
Kas neto yang diperoleh dari/ Net cash provided by/
(digunakan untuk) aktivitas operasi 15,463,034 (10,338,799) (used in) operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penerimaan dari penjualan aset Proceeds from
keuangan yang diukur pada nilai sale of financial
wajar melalui penghasilan assets at fair value through
komprehensif lain 4,097,463 18,677,711 other comprehensive income
Penerimaan dari penjualan aset tetap 1,275 834 Proceeds from sale of fixed assets
Pembayaran atas aset keuangan yang Payments for financial assets
diukur pada nilai wajar melalui at fair value through other
penghasilan komprehensif lain (19,486,696) (14,242,327) comprehensive income
Perolehan aset tetap Acquisition of fixed assets
dan aset hak-guna (189,108) (146,907) and right-of-use assets
Kas neto yang (digunakan untuk)/ Net cash (used in)/
diperoleh dari aktivitas investasi (15,577,066) 4,289,311 provided by investing activities
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
5
LK_AR Bank MEGA 2024_INA.indd 16 05/03/25 02.22
Page 389
PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN ARUS KAS (Lanjutan) STATEMENTS OF CASH FLOWS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2024 2023
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan pinjaman yang diterima 22 2,487,600 1,909,228 Proceeds from fund borrowings
Pembayaran pinjaman yang diterima 22 (1,409,228) (856,213) Payments of fund borrowings
Pembayaran liabilitas sewa (479) (3,729) Payment of lease liabilities
Pembayaran dividen tunai 27 (2,457,420) (2,836,818) Payments of cash dividends
Kas neto yang digunakan untuk Net cash used in
aktivitas pendanaan (1,379,527) (1,787,532) financing activities
PENURUNAN NETO KAS NET DECREASE IN CASH AND
DAN SETARA KAS (1,493,559) (7,837,020) CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 11,679,531 19,516,551 AT BEGINNING OF THE YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS,
AKHIR TAHUN 10,185,972 11,679,531 AT THE END OF THE YEAR
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
Kas 873,509 855,222 Cash
Current account with
Giro pada Bank Indonesia 7,525,245 6,822,433 Bank Indonesia
Giro pada bank lain 955,392 645,876 Current accounts with other banks
Penempatan pada Bank Indonesia
dan bank lain - jangka waktu jatuh Placements with Bank Indonesia
tempo 3 bulan atau kurang sejak and other banks - maturing within
tanggal perolehan 831,826 3,356,000 3 months since acquisition date
Total kas dan setara kas 10,185,972 11,679,531 Total cash and cash equivalents
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
6
LK_AR Bank MEGA 2024_INA.indd 17 05/03/25 02.22
Page 390
PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. Umum 1. General
1.a. Pendirian Bank dan Informasi Umum 1.a. Establishment of the Bank and General
Information
PT Bank Mega Tbk didirikan di negara PT Bank Mega Tbk was established in the
Republik Indonesia dengan nama PT Bank Republic of Indonesia under the business
Karman berdasarkan akta pendirian No. 32 name of PT Bank Karman based on Notarial
tanggal 15 April 1969 yang kemudian diubah Deed No. 32 dated April 15, 1969 which was
dengan akta tanggal 26 November 1969 No. amended by Notarial Deed No. 47 dated
47, kedua akta tersebut dibuat di hadapan Mr. November 26, 1969, both deeds were effected
Oe Siang Djie, notaris di Surabaya. Akta by Mr. Oe Siang Djie, notary in Surabaya. The
pendirian ini disahkan oleh Menteri Kehakiman deed of establishment was approved by the
Republik Indonesia dalam Surat Keputusan Minister of Justice of the Republic of Indonesia
No. J.A 5/8/1 tanggal 16 Januari 1970 dan in its Decision Letter No. J.A 5/8/1 dated
telah diumumkan dalam Tambahan No. 55 January 16, 1970 and was published in
pada Berita Negara Republik Indonesia No. 13. Supplement No. 55 to the State Gazette of the
Anggaran dasar Bank telah mengalami Republic of Indonesia No. 13. The articles of
beberapa kali perubahan, perubahan terakhir association have been amended several times,
dilakukan dengan Akta Notaris Dharma with the latest amendment effected by Notarial
Akhyuzi, S.H., No. 17 tanggal 23 Maret 2022 Deed No. 17 of Dharma Akhyuzi, S.H., dated
mengenai perubahan modal ditempatkan dan March 23, 2022, regarding changes in issued
disetor. Perubahan tersebut telah diterima dan and paid-up capital. The amendment has been
dicatat oleh Menteri Hukum dan Hak Asasi accepted and recorded by the Minister of Law
Manusia Republik Indonesia dalam Surat and Human Rights of the Republic of
Keputusan No. AHU-AH.01.03-0195605 Indonesia in Decree No. AHU-AH.01.03-
tanggal 23 Maret 2022. Perubahan ini juga 0195605, dated March 23, 2022. This change
telah didaftarkan dalam Daftar Perseroan has also been registered in the Register of
dengan No. AHU-0057461.AH.01.11.Tahun Companies with No. AHU-0057461.AH.01.11
2022 tanggal 23 Maret 2022. Year 2022, dated March 23, 2022.
Bank mulai beroperasi secara komersial sejak The Bank started its commercial operations in
tahun 1969 di Surabaya. Pada tahun 1992 1969 in Surabaya. In 1992, the Bank changed
nama Bank berubah menjadi PT Mega Bank its name to PT Mega Bank and on January 17,
dan pada tanggal 17 Januari 2000 berubah 2000 was changed to PT Bank Mega Tbk.
menjadi PT Bank Mega Tbk.
PT Mega Corpora adalah entitas induk dari PT Mega Corpora is the parent entity of the
Bank. Entitas induk terakhir Bank adalah Bank. The ultimate holding entity of the Bank is
CT Corpora. CT Corpora.
Sesuai dengan Pasal 3 anggaran dasar Bank, According to Article 3 of the Bank’s articles of
ruang lingkup kegiatan usaha Bank adalah association, the Bank is engaged in general
menjalankan kegiatan umum perbankan. Bank banking activities. The Bank was granted with
memperoleh izin usaha sebagai bank umum the license to conduct general banking
berdasarkan Surat keputusan Menteri activities based on the decision letter of the
Keuangan Republik Indonesia No. D.15.6.5.48 Minister of Finance of the Republic of
tanggal 14 Agustus 1969. Pada tanggal Indonesia No. D.15.6.5.48 dated August 14,
2 Agustus 2000, Bank memperoleh izin untuk 1969. On August 2, 2000, the Bank was
menyelenggarakan kegiatan usaha sebagai granted with the license to conduct custodian
wali amanat dari Badan Pengawas Pasar activities by the Capital Market and Financial
Modal - Lembaga Keuangan (“BAPEPAM-LK”). Institution Supervisory Agency ("BAPEPAM-
Bank juga memperoleh izin untuk menjalankan LK"). The Bank was also granted with the
aktivitas sebagai bank devisa berdasarkan license to conduct foreign exchange activities
surat keputusan Deputi Gubernur Senior Bank based on the decision letter of Senior Deputy
Indonesia No. 3/1/KEP/DGS/2001 tanggal Governor of Bank Indonesia No.
31 Januari 2001. 3/1/KEP/DGS/2001 dated January 31, 2001.
7
LK_AR Bank MEGA 2024_INA.indd 18 05/03/25 02.22
Page 391
PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kantor Pusat Bank berlokasi di Menara Bank The Bank’s Head Office is located at Menara
Mega, JI. Kapten Tendean 12-14A, Jakarta. Bank Mega, Jl. Kapten Tendean 12-14A,
Bank memiliki kantor sebagai berikut (tidak Jakarta. The Bank has the following offices
diaudit): (unaudited):
2024 2023
Kantor Wilayah 8 8 Regional Offices
Kantor Fungsional 2 3 Functional Offices
Kantor Cabang 55 55 Branches
Kantor Cabang Pembantu 306 312 Sub-branches
1.b. Penawaran Umum Saham Bank dan 1.b. The Bank’s Public Offerings and Increase
Penambahannya of Share Capital
Sesuai dengan Keputusan Rapat Umum Based on the decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholders held on
diselenggarakan pada tanggal 17 Januari 2000 January 17, 2000, which was notarized under
yang diaktakan dengan Akta Notaris Imas Notarial Deed No. 9 of lmas Fatimah, S.H., the
Fatimah, S.H., No 9. Bank telah melakukan Bank conducted an initial public offering of its
penawaran umum saham perdana kepada 112,500,000 shares with par value of Rp500
masyarakat sebanyak 112.500.000 saham (full amount) per share at offering price of
dengan nilai nominal Rp500 (nilai penuh) per Rp1,200 (full amount) per share. On March 15,
saham dan harga penawaran Rp1.200 (nilai 2000, in accordance with the letter from the
penuh) per saham. Pada tanggal 15 Maret chairman of BAPEPAM-LK No. S-
2000 sesuai dengan surat ketua BAPEPAM-LK 493/PM/2000, the Bank’s Registration
No. S-493/PM/2000, Pernyataan Pendaftaran Statement for the initial public offering became
Bank untuk menerbitkan saham kepada effective and on April 17, 2000, the shares
masyarakat di Indonesia menjadi efektif dan were listed and traded in the Indonesia Stock
pada tanggal 17 April 2000 saham-saham yang Exchange.
ditawarkan tersebut dicatat dan
diperdagangkan di Bursa Efek Indonesia.
Sesuai dengan Keputusan Rapat Umum Based on the decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholder held on
diselenggarakan pada tanggal 29 Maret 2001, March 29, 2001, which was notarized under
yang diaktakan dengan Akta Notaris Imas Notarial Deed No. 21 of lmas Fatimah, S.H.,
Fatimah, S.H., No. 21, Bank telah membagikan the Bank declared bonus shares of Rp69,526
saham bonus sebesar Rp69.526 dengan by issuing 139,052,000 bonus shares at par
menerbitkan sejumlah 139.052.000 saham value of Rp500 (full amount) per share which
bonus dengan nilai nominal Rp500 (nilai came from additional paid-in capital and
penuh) per saham yang berasal dari tambahan declared stock dividends of Rp63,785 or
modal disetor - agio saham dan membagikan 56,698,000 shares which came from retained
dividen saham sebesar Rp63.785 atau earnings using the closing price of the Bank’s
sejumlah 56.698.000 saham yang berasal dari shares published by the Indonesian Stock
saldo laba dengan menggunakan harga Exchange on March 28, 2001, at Rp1,125 (full
penutupan saham Bank di Bursa Efek amount) per share. Accordingly, the issued
Indonesia tanggal 28 Maret 2001 yaitu sebesar and fully paid-up capital of the Bank increased
Rp1.125 (nilai penuh) per saham. Dengan to Rp379,125 which represent 758,250,000
demikian, modal saham ditempatkan dan shares.
disetor penuh meningkat menjadi Rp379.125
yang terdiri dari 758.250.000 saham.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholders held on
diselenggarakan pada tanggal 22 Mei 2002 May 22, 2002, which was notarized under
yang diaktakan dengan Akta Notaris Imas Notarial Deed No. 33 of Imas Fatimah, S.H.,
Fatimah, S.H., No. 33, Bank telah melakukan the Bank offered Limited Public Offering I with
Penawaran Umum Terbatas I dengan Hak Pre-emptive Rights of 181,980,000 shares at
8
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Memesan Efek Terlebih Dahulu seluruhnya par value of Rp500 (full amount) per share at
181.980.000 saham dengan nilai nominal offering price of Rp1,100 (full amount) per
Rp500 (nilai penuh) per saham dan harga share.
penawaran sebesar Rp1.100 (nilai penuh) per
saham.
Dengan Penawaran Umum Terbatas ini, modal With this Limited Public Offering, the issued
saham ditempatkan dan disetor penuh menjadi and fully paid-up share capital of the Bank
sebesar Rp470.115 yang terdiri dari became Rp470,115 representing 940,230,000
940.230.000 saham. Penawaran Umum shares. The Limited Public Offering I with Pre-
Terbatas I dengan Hak Memesan Efek Terlebih emptive Rights became effective through the
Dahulu tersebut telah memperoleh pernyataan chairman of BAPEPAM-LK’s letter No. S-
efektif dari ketua BAPEPAM-LK pada tanggal 1023/PM/2002 dated May 20, 2002.
20 Mei 2002 melalui surat No.S-1023/PM/2002.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholders held on
diselenggarakan pada tanggal 10 Maret 2005 March 10, 2005, which was notarized under
yang diaktakan dengan Akta Notaris Imas Notarial Deed No. 22 of Imas Fatimah, S.H.,
Fatimah, S.H., No. 22, Bank telah membagikan the Bank declared bonus shares of Rp141,034
saham bonus sebesar Rp141.034 dengan by issuing 282,068,998 bonus shares at par
menerbitkan sejumlah 282.068.998 saham value of Rp500 (full amount) per share, which
bonus dengan nilai nominal Rp500 (nilai came from additional paid-in capital and
penuh) per saham yang berasal dari tambahan declared stock dividends of Rp477,260
modal disetor - agio saham dan membagikan representing 203,089,644 shares, which came
dividen saham sebesar Rp477.260 atau from retained earnings using the closing price
sejumlah 203.089.644 saham yang berasal dari published by the Indonesian Stock Exchange
saldo laba dengan menggunakan harga on March 9, 2005, at Rp2,350 (full amount) per
penutupan saham Bank di Bursa Efek share. Accordingly, the issued and fully paid-in
Indonesia tanggal 9 Maret 2005 yaitu sebesar share capital increased to Rp712,694 which
Rp2.350 (nilai penuh) per saham. Dengan represent 1,425,388,642 shares.
demikian, modal saham ditempatkan dan
disetor penuh meningkat menjadi Rp712.694
yang terdiri dari 1.425.388.642 saham.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholders held on
diselenggarakan pada tanggal 24 Maret 2006 March 24, 2006, as notarized under Notarial
yang diaktakan dengan Akta Notaris Imas Deed No. 98 of Imas Fatimah, S.H., it is
Fatimah, S.H., No. 98, disetujui untuk resolved to offer Limited Public Offering Il with
melakukan Penawaran Umum Terbatas II Pre-emptive Rights representing 200,054,546
dengan Hak Memesan Efek Terlebih dahulu shares at par value of Rp500 (full amount) per
sejumlah 200.054.546 saham dengan nilai share at offering price of Rp2,500 (full amount)
nominal Rp500 (nilai penuh) per saham dengan per share. With this Limited Public Offering II,
harga penawaran sebesar Rp2.500 (nilai the issued and fully paid-in share capital of the
penuh) per saham. Dengan Penerbitan Umum Bank became Rp812,722 which represent
Terbatas II ini, modal saham ditempatkan dan 1,625,443,188 shares.
disetor penuh menjadi sebesar Rp812.722
yang terdiri dari 1.625.443.188 saham.
Keputusan Rapat Umum Pemegang Saham The decision of Annual General Meeting of
Tahunan yang diselenggarakan pada tanggal Shareholders held on May 20, 2009 as
20 Mei 2009 yang diaktakan dengan Akta notarized under Notarial Deed No. 49 on the
Notaris Imas Fatimah, S.H., No. 49 pada same date by lmas Fatimah, S.H., declared
tanggal yang sama, menyetujui pembagian bonus shares at a maximum of 1,555,781,337
saham bonus sebanyak-banyaknya shares which came from additional paid-in
1.555.781.337 saham yang berasal dari capital amounted to Rp777,890 which was
9
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
kapitalisasi agio saham sebesar Rp777.890 distributed proportionaly to the listed
yang dibagikan kepada para pemegang saham shareholders (Recording Date) with a ratio of
secara proporsional dengan ketentuan saham 67 new shares with par value of Rp500 (full
bonus akan dibagikan kepada pemegang amount) per share for every 70 shares owned
saham yang tercatat pada daftar pemegang by each shareholder, provided that any
saham yang berhak (Recording Date) dengan remaining fractional shares due to the division
rasio setiap pemegang 70 saham berhak based on the ratio are returned to the Bank.
mendapatkan 67 saham baru dengan harga With the declaration of these bonus shares, the
sebesar nilai nominal yaitu Rp500 (nilai penuh) issued and fully paid-in share capital of the
setiap saham dengan ketentuan apabila Bank became Rp1,590,612 which represent
terdapat sisa pecahan saham akibat 3,181,224,188 shares.
pembagian berdasarkan rasio tersebut maka
sisa pecahan tersebut dikembalikan kepada
Bank. Dengan pembagian saham bonus ini,
modal saham ditempatkan dan disetor penuh
menjadi sebesar Rp1.590.612 yang terdiri dari
3.181.224.188 saham.
Pendaftaran Umum Terbatas II dengan Hak The Limited Public Offering II with Pre-emptive
Memesan Efek Terlebih Dahulu tersebut telah Rights became effective through the chairman
memperoleh pernyataan efektif dari ketua of BAPEPAM-LK letter No. S-702/PM/2006
BAPEPAM-LK pada tanggal 23 Maret 2006 dated March 23, 2006. According to the
melaIui surat No. S-702/PM/2006. Sehubungan decision of Extraordinary General Meeting of
dengan hasil keputusan Rapat Umum Shareholders held on June 5, 2008, which was
Pemegang Saham Luar Biasa pada tanggal notarized under Notarial Deed No. 03 on the
5 Juni 2008, sebagaimana dinyatakan dalam same date by Imas Fatimah, S.H., the
Akta Notaris Imas Fatimah, S.H., No. 03 pada shareholders approved, among others, the
tanggal yang sama, pemegang saham Bank increase of the Banks authorized share capital
telah menyetujui antara lain peningkatan modal from Rp900,000 representing 1,800,000,000
dasar Bank dari Rp900.000 terdiri dari shares to Rp3,200,000 representing
1.800.000.000 saham menjadi Rp3.200.000 6,400,000,000 shares. The amendment of the
terdiri dari 6.400.000.000 saham. Perubahan Banks articles of association was received and
anggaran dasar tersebut telah diterima dan registered by the Minister of Law and Human
dicatat oleh Menteri Hukum dan Hak Asasi Right of the Republic of Indonesia in its
Manusia Republik Indonesia dalam Surat Decision Letter No. AHU-45346.AH.01.02 Year
Keputusan No. AHU-45346.AH.01.02 tanggal 2008 dated July 28, 2008. This amendment
28 Juli 2008. Perubahan ini juga telah was also registered under the Corporate
didaftarkan dalam Daftar Perusahaan dengan Registration under No. AHU-
No. AHU-0064063.AH.01.09 tanggal 28 Juli 0064063.AH.01.09 Year 2008 dated July 28,
2008. 2008.
Keputusan Rapat Umum Pemegang Saham The decision of Annual General Meeting of
Tahunan yang diselenggarakan pada tanggal Shareholders held on May 12, 2011 as
12 Mei 2011 yang diaktakan dengan Akta notarized under Notarial Deed No. 02 on the
Notaris Dharma Akhyuzi, S.H., No. 02 pada same date by Dharma Akhyuzi, S.H., declared
tanggal yang sama, menyetujui pembagian the issuance of 464,731,862 stock dividends
dividen saham sebanyak 464.731.862 saham which came from retained earnings at an
yang berasal dari saldo laba maksimum amount not to exceed Rp1,603,325 with par
sebesar Rp1.603.325 dengan harga sebesar value of Rp500 (full amount) per share,
nilai nominal yaitu Rp500 (nilai penuh) setiap provided that any remaining fractional shares
saham, dengan ketentuan apabila terdapat sisa are returned to the Bank. With the declaration
pecahan saham akibat pembagian berdasarkan of these stock dividends, the issued and fully
rasio tersebut maka sisa pecahan tersebut paid-in share capital of the Bank became
dikembalikan kepada Bank. Dengan Rp1,822,978 which represent 3,645,956,050
pembagian dividen saham ini, modal saham shares.
ditempatkan dan disetor penuh menjadi
sebesar Rp1.822.978 yang terdiri dari
3.645.956.050 saham.
10
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Keputusan Rapat Umum Pemegang Saham The decision of Annual General Meeting of
Tahunan yang diselenggarakan pada tanggal Shareholders held on April 17, 2013, as
17 April 2013 yang diaktakan dengan Akta notarized under Notarial Deed No. 08 on the
Notaris Dharma Akhyuzi, S.H., No. 08 pada same date by Dharma Akhyuzi, S.H., declared
tanggal yang sama, menyetujui pembagian the issuance of 167,713,978 stock dividends
dividen saham sebanyak 167.713.978 saham which came from retained earnings at an
yang berasal dari saldo laba maksimum amount not to exceed Rp684,568 with par
sebesar Rp684.568 dengan harga sebesar nilai value of Rp500 (full amount) per share,
nominal yaitu Rp500 (nilai penuh) setiap provided that any remaining fractional shares
saham, dengan ketentuan apabila terdapat sisa are returned to the Bank.
pecahan saham akibat pembagian berdasarkan
rasio tersebut maka sisa pecahan tersebut
dikembalikan kepada Bank.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholders held on
diselenggarakan pada tanggal 17 April 2013, April 17, 2013 as notarized under notarial deed
yang diaktakan dengan Akta Notaris Dharma No. 09 on the same date by Dharma Akhyuzi,
Akhyuzi, S.H., No. 09 pada tanggal yang sama, S.H., the Bank declared bonus shares at a
Bank telah membagikan saham bonus maximum of 2,741,758,949 shares which
maksimum sebanyak 2.741.758.949 saham came from additional paid-in capital maximum
yang berasal dari tambahan modal disetor amounted to Rp1,370,959 which was
maksimum sebesar Rp1.370.959 yang distributed proportionaly to the shareholders
dibagikan kepada para pemegang saham with a ratio of 376 bonus shares with par value
secara proporsional dengan rasio pembagian of Rp500 (full amount) per share for every 500
setiap pemegang 500 saham memperoleh 376 shares owned by each shareholder, and
saham bonus dengan harga sebesar nilai declared stock dividends at a maximum of
nominal yaitu Rp500 (nilai penuh) per saham 408,347,077 stock dividends which came from
dan membagikan dividen saham maksimum retained earnings with a ratio for every 500
sebanyak 408.347.077 dividen saham yang shares owned by each shareholder received
berasal dari saldo laba dengan rasio 56 shares which was distributed proportionally
pembagian setiap pemegang 500 saham at an amount not to exceed Rp1,664,849 using
memperoleh 56 saham yang dibagikan secara the closing price of the Bank’s shares
proporsional maksimum sebesar Rp1.664.849 published by the Indonesia Stock Exchange on
dengan menggunakan harga penutupan saham April 16, 2013 at Rp4,050 (full amount) per
Bank di Bursa Efek Indonesia tanggal 16 April share, provided that any remaining fractional
2013 yaitu sebesar Rp4.050 (nilai penuh) per shares are returned to the Bank. With the
saham, dengan ketentuan apabila terdapat sisa declaration of these bonus shares and stock
pecahan saham akibat pembagian berdasarkan dividends, the issued and fully paid-in share
rasio tersebut maka sisa pecahan tersebut capital of the Bank became Rp3,481,888 which
dikembalikan kepada Bank. Dengan represent 6,963,775,206 shares.
pembagian saham bonus dan dividen saham
ini, modal saham ditempatkan dan disetor
penuh menjadi sebesar Rp3.481.888 yang
terdiri dari 6.963.775.206 saham.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of the Annual General
Pemegang Saham Tahunan yang Meeting of Shareholders held on February 25,
diselenggarakan pada tanggal 25 Februari 2022, which was notarized under Notarial
2022, yang diaktakan dengan akta notaris Deed No. 09 of Dharma Akhyuzi, S.H., on the
Dharma Akhyuzi, S.H., No. 09 pada tanggal same date, the Bank declared bonus shares of
yang sama, Bank telah membagikan saham Rp2,043,868 by issuing 4,087,736,045 bonus
bonus sebanyak 4.087.736.045 saham pada shares at par value of Rp500 (full amount) per
harga sebesar nilai nominal yaitu Rp500 (nilai share, which came from the additional paid-up
penuh) setiap saham, yang berasal dari capital which were distributed to shareholders
tambahan modal disetor sebesar Rp2.043.868 in proportion to the distribution ratio for each
yang dibagikan kepada para pemegang saham holder of 1,000 shares receiving 587 bonus
11
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
secara proporsional dengan rasio pembagian shares and declared stock dividends of
setiap pemegang 1.000 saham memperoleh 689,413,745 shares which came from the
587 saham bonus dengan harga sebesar nilai retained earnings with a distribution ratio for
nominal yaitu Rp500 (nilai penuh) per saham each holder of 1,000 shares obtaining 99
dan membagikan dividen saham sebanyak shares distributed proportionally in the amount
689.413.745 saham yang berasal dari of Rp6,687,304 using the closing price of the
kapitalisasi saldo laba dengan rasio pembagian Bank's shares on the Indonesia Stock
setiap pemegang 1.000 saham memperoleh 99 Exchange dated March 11, 2022, at Rp9,700
saham yang dibagikan secara proporsional (full amount) per share, provided that any
sebesar Rp6.687.304 dengan menggunakan remaining fractional shares are returned to the
harga penutupan saham Bank di Bursa Efek Bank. With the declaration of these bonus
Indonesia tanggal 11 Maret 2022 yaitu Rp9.700 shares and stock dividends, the issued and
(nilai penuh) per saham, dengan ketentuan fully paid-in share capital of the Bank became
apabila terdapat sisa pecahan saham akibat Rp5,870,462 which represent 11,740,923,365
pembagian berdasarkan rasio tersebut maka shares.
sisa pecahan tersebut dikembalikan kepada
Bank. Dengan pembagian saham bonus dan
dividen saham ini, modal saham ditempatkan
dan disetor penuh menjadi sebesar
Rp5.870.462 yang terdiri dari 11.740.923.365
saham.
1.c. Dewan Komisaris, Direksi, Komite Audit dan 1.c. Boards of Commissioners, Directors, Audit
Karyawan Committee and Employees
Susunan Dewan Komisaris dan Direksi Bank The composition of the Bank’s Boards of
pada tanggal 31 Desember 2024 dan 2023, Commissioners and Directors as of
adalah sebagai berikut: December 31, 2024 and 2023 are as follows:
2024 2023
Dewan Komisaris: Board of Commisioners:
Komisaris Utama Chairul Tanjung Chairul Tanjung President Commissioner
Wakil Komisaris Utama -- Yungky Setiawan*) Deputy President Commissioner
Komisaris Independen Achjadi Ranuwisastra Achjadi Ranuwisastra Independent Commissioner
Komisaris Independen Lambock V Nahattands Lambock V Nahattands Independent Commissioner
Komisaris Independen Hizbullah Hizbullah Independent Commissioner
Direksi: Board of Directors:
Direktur Utama Kostaman Thayib Kostaman Thayib President Director
Wakil Direktur Utama Indivara Erni Indivara Erni Deputy President Director
Wakil Direktur Utama Lay Diza Larentie Lay Diza Larentie Deputy President Director
Direktur Kredit Madi D Lazuardi Madi D Lazuardi Loan Director
Direktur Treasuri dan Treasury and International
International Banking Martin Mulwanto Martin Mulwanto Banking Director
Direktur Kepatuhan dan Compliance and Human Capital
Sumber Daya Manusia Yuni Lastianto Yuni Lastianto Director
Direktur Operasi C Guntur Triyudianto C Guntur Triyudianto Operational Director
Direktur Teknologi Informasi Y. B Hariantono Y. B Hariantono Information Technology Director
*) Pengunduran diri Yungky Setiawan sebagai Wakil *) The resignation of Mr. Yungky Setiawan from his
Komisaris Utama telah disetujui melalui Akta Notaris position as Vice President Commissioner has been
Dharma Akhyuzi, S.H. No.02 tanggal 4 Maret 2024 formally approved pursuant to Notarial Deed No. 02
mengenai Pernyataan Keputusan Rapat. dated March 4, 2024, by Dharma Akhyuzi, S.H.,
regarding the Statement of Meeting Resolutions.
Susunan Komite Audit Bank pada tanggal The composition of the Bank’s Audit
31 Desember 2024 dan 2023 adalah sebagai Committee as of December 31, 2024 and 2023
berikut: is as follows:
12
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2024 2023
Ketua Hizbullah Hizbullah Chairman
Anggota Purwo Junianto Purwo Junianto Member
Anggota Ivan Purnama Sanoesi Ivan Purnama Sanoesi Member
Pembentukan Komite Audit Bank telah The establishment of Bank’s Audit Committee
dilakukan sesuai dengan Peraturan Otoritas has complied with Financial Services Authority
Jasa Keuangan No. 55/POJK.04/2015 tanggal Regulation No. 55/POJK.04/2015 dated
29 Desember 2015. December 29, 2015.
Dewan Komisaris dan Direksi pada tanggal The Boards of Commissioners and Directors
31 Desember 2024 ditentukan berdasarkan as of December 31, 2024 were appointed
Rapat Umum Pemegang Saham Tahunan based on the decision of Annual General
pada tanggal 1 Maret 2024, yang berita Meeting of Shareholders held on March 1,
acaranya telah diaktakan dengan akta notaris 2024, the minutes of which were notarized
No. 01, Dharma Akhyuzi, S.H., pada tanggal through Notarial Deed No. 01 of Dharma
yang sama. Akhyuzi, S.H., on the same date.
Dewan Komisaris dan Direksi pada tanggal The Boards of Commissioners and Directors
31 Desember 2023 ditentukan berdasarkan as of December 31, 2023 were appointed
Rapat Umum Pemegang Saham Tahunan based on the decision of Annual General
pada tanggal 24 Februari 2023, yang berita Meeting of Shareholders held on February 24,
acaranya telah diaktakan dengan akta notaris 2023, the minutes of which were notarized
No. 07, Dharma Akhyuzi, S.H., pada tanggal through Notarial Deed No. 07 of Dharma
yang sama. Akhyuzi, S.H., on the same date.
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, the Bank
Bank memiliki karyawan tetap masing-masing has 4,271 and 4,572 permanent employees
4.271 dan 4.572 orang (tidak diaudit). (unaudited), respectively.
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank
adalah seperti dijabarkan di bawah ini: are set out below:
Pernyataan Kepatuhan Statement of Compliance
Laporan keuangan Bank telah disusun dan The Bank’s financial statements were prepared
disajikan sesuai dengan Standar Akuntansi and presented in accordance with Indonesian
Keuangan di Indonesia yang meliputi Financial Accounting Standards which include
Pernyataan Standar Akuntansi Keuangan the Statement of Financial Accounting
(PSAK) dan Interpretasi Standar Akuntansi Standards (PSAK) and Interpretation of
Keuangan (ISAK) yang diterbitkan oleh Dewan Financial Accounting Standards (ISAK) issued
Standar Akuntansi Keuangan–Ikatan Akuntan by the Financial Accounting Standard
Indonesia (DSAK–IAI), serta peraturan Pasar Board–Indonesian Institute of Accountant
Modal yang berlaku antara lain Peraturan (DSAK–IAI), and regulations in the Capital
Otoritas Jasa Keuangan/Badan Pengawas Market include Regulations of Financial
Pasar Modal dan Lembaga Keuangan Sevices Authority/Capital Market and
(OJK/Bapepam-LK) No. VIII.G.7 tentang Supervisory Board and Financial Institution
pedoman penyajian laporan keuangan, (OJK/Bapepam-LK) No. VIII.G.7 regarding
keputusan Ketua Bapepam-LK guidelines for the presentation of financial
No. KEP-347/BL/2012 tentang penyajian dan statements, decree of Chairman of Bapepam-
pengungkapan laporan keuangan emiten atau LK No. KEP-347/BL/2012 regarding
perusahaan publik. presentation and disclosure of financial
statements of the issuer or public company.
13
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2.a. Dasar penyusunan laporan keuangan 2.a. Basis for preparation of the financial
statements
Laporan keuangan disusun berdasarkan harga The financial statements have been prepared
perolehan, kecuali untuk aset keuangan yang under the historical cost principle except for
diukur pada nilai wajar melalui penghasilan financial assets at fair value through
komprehensif lain dan aset dan liabilitas comprehensive income, financial assets and
keuangan yang diukur pada nilai wajar melalui liabilities measured at fair value through profit
laba rugi dan seluruh instrumen derivatif yang and loss and all of the derivative instruments
diukur berdasarkan nilai wajar dan aset tanah measured at fair value and land and building
dan gedung yang diukur pada nilai wajar sejak assets measured at fair value since
31 Desember 2015. Laporan keuangan disusun December 31, 2015. The financial statements
berdasarkan prinsip akuntansi berbasis akrual, have been prepared based on accrual
kecuali laporan arus kas. principle, excluding the statement of cash
flows.
Laporan arus kas disusun dengan The statements of cash flows were prepared
menggunakan metode langsung dengan based on the direct method with cash flows
mengelompokkan arus kas dalam aktivitas classified into cash flows from operating,
operasi, investasi dan pendanaan. Untuk tujuan investing and financing activities. For the
laporan arus kas, kas dan setara kas purpose of the statements of cash flows, cash
mencakup kas, giro pada Bank Indonesia dan and cash equivalents include cash, current
giro pada bank lain, penempatan pada Bank accounts with Bank Indonesia and other
Indonesia dan bank lain, Sertifikat Bank banks, placements with Bank Indonesia and
Indonesia dan Sertifikat Deposito Bank other banks, Certificates of Bank Indonesia
Indonesia yang jatuh tempo dalam 3 (tiga) and Deposits Certificates of Bank Indonesia
bulan sejak tanggal perolehan, sepanjang tidak maturing within 3 (three) months or less from
digunakan sebagai jaminan untuk pinjaman the acquisition date as long as they are not
serta tidak dibatasi penggunaannya. being pledged as collateral for borrowing nor
restricted.
Pos-pos dalam penghasilan komprehensif The items under other comprehensive income
lainnya disajikan terpisah antara akun-akun are presented separately between items to be
yang akan direklasifikasikan ke laba rugi dan reclassified to profit or loss and those items not
akun-akun yang tidak akan direklasifikasikan ke to be reclassified to profit or loss.
laba rugi.
Dalam penyusunan laporan keuangan sesuai The preparation of financial statements in
dengan Standar Akuntansi Keuangan di conformity with Financial Accounting
Indonesia, dibutuhkan estimasi dan asumsi Standards in Indonesia requires the use of
yang mempengaruhi: estimates and assumptions that affect:
• Nilai aset dan liabilitas dilaporkan, dan • The reported amounts of assets and
pengungkapan atas aset dan liabilitas liabilities and disclosure of contingent
kontinjensi pada tanggal laporan keuangan, assets and liabilities at the date of the
financial statements,
• Jumlah pendapatan dan beban selama • The reported amounts of revenues and
periode pelaporan. expenses during the reporting period.
Walaupun estimasi ini dibuat berdasarkan Although these estimates are based on
pengetahuan terbaik manajemen atas kejadian management’s best knowledge of current
dan tindakan saat ini, hasil yang timbul events and activities, actual results may differ
mungkin berbeda dengan jumlah yang from those estimates.
diestimasi semula.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Estimasi-estimasi dan asumsi-asumsi yang Estimates and underlying assumptions are
digunakan ditelaah secara berkesinambungan. reviewed on an ongoing basis. Revisions to
Revisi atas estimasi akuntansi diakui pada accounting estimates are recognized in the
periode dimana estimasi tersebut direvisi dan period in which the estimate is revised and in
periode yang akan datang yang dipengaruhi any future periods affected.
oleh revisi estimasi tersebut.
Secara khusus, informasi mengenai hal-hal In particular, information about significant
penting yang terkait dengan ketidakpastian areas of estimation uncertainty and critical
estimasi dan pertimbangan-pertimbangan judgments in applying accounting policies that
penting dalam penerapan kebijakan akuntansi have material effect on the amount recognized
yang memiliki dampak yang material terhadap in the financial statements are described in
jumlah yang diakui dalam laporan keuangan Note 3.
dijelaskan di Catatan 3.
Mata uang penyajian yang digunakan pada The presentation currency used in the financial
laporan keuangan adalah Rupiah, yang statements is Indonesian Rupiah, which is the
merupakan mata uang fungsional Bank. functional currency of the Bank.
Seluruh angka dalam laporan keuangan ini, Figures in the financial statements are rounded
kecuali dinyatakan lain, dibulatkan menjadi to and stated in millions of Rupiah unless
jutaan Rupiah. otherwise stated.
Bank telah menyusun laporan keuangan The Bank has prepared the financial
dengan dasar bahwa Bank akan terus statements on the basis that it will continue to
mempertahankan kelangsungan usaha. operate as going concern.
2.b. Transaksi dan saldo dalam mata uang asing 2.b. Transactions and balances in foreign
currency
Transaksi dalam mata uang asing dicatat Transactions in foreign currencies are
dalam Rupiah berdasarkan kurs yang berlaku recorded in Rupiah based on the rates
pada saat transaksi dilakukan. Pada tanggal prevailing at the transaction dates. On the
pelaporan, aset dan liabilitas moneter dalam reporting date, monetary assets and liabilities
mata uang asing dijabarkan ke dalam Rupiah denominated in foreign currencies are
berdasarkan kurs tengah Reuters pukul 16.00 converted into Rupiah based on the Reuters’
WIB. Laba atau rugi selisih kurs yang terjadi middle rate at 16.00 Western Indonesian Time.
dikreditkan atau dibebankan pada laba rugi Exchange gains or losses from foreign
tahun yang bersangkutan. exchange transactions are credited or charged
to the current year profit or loss.
Kurs mata uang asing utama yang digunakan The major exchange rates used to translate
untuk menjabarkan mata uang asing ke dalam foreign currencies into Rupiah were as follows
Rupiah adalah sebagai berikut (nilai penuh): (full amount):
2024 2023
1 Poundsterling Inggris 20,219 19,627 1 Great Britain Poundsterling
1 Franc Swiss 17,815 18,299 1 Swiss Franc
1 Euro Eropa 16,758 17,038 1 European Euro
1 Dolar Amerika Serikat 16,095 15,397 1 United States Dollar
1 Dolar Singapura 11,845 11,676 1 Singapore Dollar
1 Dolar Australia 10,014 10,521 1 Australian Dollar
1 Dolar Selandia Baru 9,068 9,766 1 New Zealand Dollar
1 Yuan China 2,205 2,170 1 Chinese Yuan
1 Dolar Hong Kong 2,073 1,971 1 Hong Kong Dollar
1 Yen Jepang 103 109 1 Japanese Yen
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2.c. Informasi segmen 2.c. Segment information
Segmen operasi adalah komponen dari Bank An operating segment is a component of the
yang terlibat dalam aktivitas bisnis yang Bank that engages in business activities from
menghasilkan pendapatan dan menimbulkan which it may earn revenues and incur
beban, termasuk pendapatan dan beban yang expenses, including revenues and expenses
terkait dengan transaksi dengan komponen lain that relate to transactions with any of the
Bank, dimana hasil operasinya dikaji ulang Bank’s other components, whose operating
secara berkala oleh pengambil keputusan results are reviewed regularly by the Bank’s
utama dalam operasional Bank untuk membuat chief operating decision maker to make
keputusan mengenai sumber daya yang akan decision about resources allocated to the
dialokasikan pada segmen tersebut dan menilai segment and assess its performance, and for
kinerjanya, serta tersedia informasi keuangan which discrete financial information is
yang dapat dipisahkan. Hasil segmen yang available. Segment results that are reported to
dilaporkan kepada pengambil keputusan the Bank’s chief operating decision maker
operasional Bank meliputi komponen- include items directly attributable to a segment,
komponen yang dapat diatribusikan secara as well as those that can be allocated on a
langsung kepada suatu segmen, dan reasonable basis.
komponen-komponen yang dapat dialokasikan
dengan dasar yang wajar.
2.d. Transaksi dengan pihak berelasi 2.d. Transactions with related parties
Dalam menjalankan usahanya, Bank In the normal course of its business, the Bank
melakukan transaksi dengan pihak-pihak enters into transactions with related parties
berelasi seperti yang didefinisikan dalam PSAK which are defined under PSAK 224 regarding
No. 224 tentang “Pengungkapan Pihak-pihak “Related Party Disclosures”.
Berelasi”.
Pihak berelasi adalah orang atau entitas yang A related party is a person or an entity that is
terkait dengan entitas pelapor: related to the reporting entity:
a. Orang atau anggota keluarga dekatnya a. A person or a close member of that
mempunyai relasi dengan entitas pelapor person’s family is related to a reporting
jika orang tersebut: entity if that person:
i. Memiliki pengendalian atau i. Has control or joint control over the
pengendalian bersama atas entitas reporting entity;
pelapor;
ii. Memiliki pengaruh signifikan atas ii. Has significant influence over the
entitas pelapor; atau reporting entity; or
iii. Merupakan personel manajemen kunci iii. Is a member of the key management
entitas pelapor atau entitas induk dari personnel of the reporting entity or of a
entitas pelapor. parent of the reporting entity.
b. Suatu entitas berelasi dengan entitas b. An entity is related to the reporting entity if
pelapor jika memenuhi salah satu hal any of the following conditions applies:
berikut:
i. Entitas dan entitas pelapor adalah i. The entity and the reporting entity are
anggota dari kelompok usaha yang members of the same group (which
sama (artinya entitas induk, entitas means that each parent, subsidiary,
anak, dan sesama entitas anak saling and fellow subsidiaries are related to
berelasi dengan entitas anak lainnya); each others);
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
ii. Satu entitas adalah entitas asosiasi ii. One entity is an associate or joint
atau ventura bersama dari entitas lain venture of the other entity (or an
(atau entitas asosiasi atau associate or joint venture of a
ventura bersama yang merupakan member of a group of which the other
anggota suatu kelompok usaha, entity is a member);
dimana entitas lain tersebut adalah
anggotanya);
iii. Kedua entitas tersebut adalah ventura iii. Both entities are joint ventures of the
bersama dari pihak ketiga yang sama; same third party;
iv. Satu entitas adalah ventura bersama iv. One entity is a joint venture of a third
dari entitas ketiga dan entitas yang lain entity and the other entity is an
adalah entitas asosiasi dari entitas associate of the third entity;
ketiga;
v. Entitas tersebut adalah suatu program v. The entity is a post-employment
imbalan pascakerja untuk imbalan benefit plan for the benefit of
kerja dari salah satu entitas pelapor employees of either the reporting
atau entitas yang terkait dengan entitas entity, or an entity related to the
pelapor. Jika entitas pelapor adalah reporting entity. If the reporting entity
entitas yang menyelenggarakan in itself such a plan, the sponsoring
program tersebut, maka entitas employers are also related to the
sponsor juga berelasi dengan entitas reporting entity;
pelapor;
vi. Entitas yang dikendalikan atau vi. The entity is controlled or jointly
dikendalikan bersama oleh orang yang controlled by a person identified in (a);
diidentifikasi dalam huruf (a);
vii. Orang yang diidentifikasi dalam huruf vii. A person identified in (a) (i) has
(a) (i) memiliki pengaruh signifikan atas significant influence over the entity or
entitas atau merupakan personil is a member of the key management
manajemen kunci entitas (atau entitas personnel of the entity (or a parent of
induk dari entitas); atau the entity); or
viii. Entitas atau anggota dari kelompok di viii. The entity or any members of a group
mana entitas merupakan bagian dari of which it is a part, provides key
kelompok tersebut, menyediakan jasa management personnel service to the
personil manajemen kunci kepada reporting entity or to the parent of the
entitas pelapor atau kepada entitas reporting entity.
induk dari entitas pelapor.
Transaksi dengan pihak berelasi dilakukan Transactions with related parties are made on
berdasarkan persyaratan yang disetujui oleh terms agreed by both parties, where such
kedua belah pihak, dimana persyaratan requirements may not be the same as other
tersebut mungkin tidak sama dengan transaksi transactions undertaken with third parties.
lain yang dilakukan dengan pihak-pihak yang Material transactions and balances with related
tidak berelasi. Seluruh transaksi dan saldo parties are disclosed in the notes to the
yang material dengan pihak-pihak berelasi financial statements and the relevant details
diungkapkan dalam catatan atas laporan have been presented in Note 39 of the
keuangan yang relevan dan rinciannya telah financial statements.
disajikan dalam Catatan 39 atas laporan
keuangan.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2.e. Aset dan liabilitas keuangan 2.e. Financial assets and liabilities
Aset keuangan dan liabilitas keuangan Bank The Bank’s financial assets and liabilities
terdiri atas: mainly consist of:
Golongan (ditentukan oleh
Kategori yang didefinisikan oleh PSAK 109/
Bank)/Class (as determined by Subgolongan/Subclasses
Category as defined in PSAK 109
the Bank)
Aset keuangan yang diukur pada nilai wajar melalui Efek-efek/Marketable securities
laba-rugi/ Financial assets at fair value through profit
or loss Tagihan derivatif/Derivative receivables
Kas/Cash
Giro pada Bank Indonesia/Current accounts with Bank Indonesia
Giro pada bank lain/Current accounts with other banks
Penempatan pada Bank Indonesia dan bank lain/Placements with Bank Indonesia
and other banks
Efek-efek yang dibeli dengan janji dijual kembali/ Securities purchased under
agreement to resell
Aset keuangan yang diukur pada biaya perolehan
Aset keuangan/Financial Tagihan akseptasi/Acceptance receivables
yang diamortisasi/Financial assets at amortized cost
Assets
Kredit yang diberikan/Loans
Bunga yang masih akan diterima/Accrued
interest receivables
Piutang sewa/ Lease receivables
Aset lain-lain/Other assets Setoran jaminan/Guarantee deposits
Tagihan penjualan surat berharga/ Receivables
from sales of marketable securities
Aset yang diblokir/ Restricted assets
Aset keuangan yang diukur pada nilai wajar melalui
penghasilan komprehensif lain/Financial assets at Efek-efek/Marketable securities
fair value through other comprehensive income
Liabilitas keuangan yang diukur pada nilai wajar
melalui laba-rugi/ Financial liabilities at fair value Liabilitas derivatif/Derivative liabilities
through profit or loss
Liabilitas segera/Obligation due immediately
Liabilitas akseptasi/Acceptance liabilities
Simpanan nasabah/Deposits from customers
Simpanan dari bank lain/Deposits from other banks
Liabilitas Keuangan/ Efek-efek yang dijual dengan janji dibeli kembali/ Securities sold under agreement
Financial Liabilities Liabilitas keuangan yang diukur pada biaya to repurchase
perolehan yang diamortisasi/Financial liabilities at Obligasi subordinasi/Surbordinated bonds
amortized cost Pinjaman yang diterima/Borrowings
Bunga yang masih harus dibayar/Accrued
Beban yang masih harus dibayar interest payables
dan liabilitas lain-lain/ Accrued Setoran jaminan/Other deposits
expenses and other liabilities Kewajiban pembelian surat berharga/
Liabilities to purchase of marketable securities
i. Klasifikasi i. Classification
Bank mengklasifikasikan aset The Bank classifies its financial assets
keuangannya berdasarkan kategori according to the following categories at
sebagai berikut pada saat pengakuan awal: initial recognition:
• Aset keuangan yang diukur pada nilai • Financial assets measured at fair value
wajar melalui laba rugi; through profit or loss;
• Aset keuangan yang diukur pada nilai • Financial assets measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income;
lain;
• Aset keuangan yang diukur pada biaya • Financial assets measured at amortized
perolehan diamortisasi. cost.
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika memenuhi amortized cost if they meet the following
kondisi sebagai berikut: conditions:
• aset keuangan dikelola dalam model • financial assets are managed in a
bisnis yang bertujuan untuk memiliki business model that aims to have
aset keuangan dalam rangka financial assets in order to collect
mendapatkan arus kas kontraktual; dan contractual cash flow; and
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• persyaratan kontraktual dari aset • the contractual terms of the financial
keuangan tersebut memberikan hak asset provide rights on a certain date
pada tanggal tertentu atas arus kas for cash flow obtained solely from
yang diperoleh semata dari pembayaran payment of principal and interest (SPPI)
pokok dan bunga (SPPI) dari jumlah on the principal amount outstanding.
pokok terutang.
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair value
melalui penghasilan komprehensif lain jika through other comprehensive income if
memenuhi kondisi sebagai berikut: they meet the following conditions:
• Aset keuangan dikelola dalam model • Financial assets are managed in a
bisnis yang bertujuan untuk business model that aims to collect
mendapatkan arus kas kontraktual dan contractual cash flow and sell financial
menjual aset keuangan; dan assets; and
• Persyaratan kontraktual dari aset • The contractual requirements of the
keuangan tersebut memenuhi kriteria financial assets meet the SPPI criteria.
SPPI.
Pada saat pengakuan awal, Bank dapat At initial recognition, the Bank may make
membuat pilihan yang tidak dapat an irrevocable choice to present equity
dibatalkan untuk menyajikan instrumen instruments that are not held for trading at
ekuitas yang bukan dimiliki untuk fair value through other comprehensive
diperdagangkan pada nilai wajar melalui income.
penghasilan komprehensif lain.
Aset keuangan lainnya yang tidak Other financial assets that do not meet the
memenuhi persyaratan untuk requirements to be classified as financial
diklasifikasikan sebagai aset keuangan assets measured at amortized cost or fair
diukur pada biaya perolehan diamortisasi value through other comprehensive
atau nilai wajar melalui penghasilan income, are classified as measured at fair
komprehensif lain, diklasifikasikan sebagai value through profit or loss.
diukur pada nilai wajar melalui laba rugi.
Saat pengakuan awal Bank dapat At initial recognition, the Bank can make
membuat penetapan yang tidak dapat an irrevocable determination to measure
dibatalkan untuk mengukur aset yang assets that meet the requirements to be
memenuhi persyaratan untuk diukur pada measured at amortized cost or fair value
biaya perolehan diamortisasi atau nilai through other comprehensive income at
wajar melalui penghasilan komprehensif fair value through profit or loss, if the
lain pada nilai wajar melalui laba rugi, determination eliminates or significantly
apabila penetapan tersebut mengeliminasi reduces the measurement or recognition
atau secara signifikan mengurangi inconsistencies (sometimes referred to as
inkonsistensi pengukuran atau pengakuan ”accounting mismatch”).
(kadang disebut sebagai ”accounting
mismatch”).
Penilaian model bisnis Evaluation of business models
Model bisnis ditentukan pada level yang The business model is determined at a
mencerminkan bagaimana kelompok aset level that reflects how Bank’s financial
keuangan dikelola bersama-sama untuk assets are managed together to achieve
mencapai tujuan bisnis tertentu. certain business objectives.
Penilaian model bisnis dilakukan dengan The evaluation of the business model is
mempertimbangkan, tetapi tidak terbatas carried out by considering, but not limited
pada, hal-hal berikut: to, the following:
• Bagaimana kinerja dari model bisnis • How the performance of the business
dan aset keuangan yang dimiliki dalam model and financial assets held in the
model bisnis dievaluasi dan dilaporkan business model are evaluated and
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
kepada personil manajemen kunci reported to the Bank’s key
Bank; management personnel;
• Apakah risiko yang memengaruhi • What risks affect the performance of the
kinerja dari model bisnis (termasuk aset business model (including financial
keuangan yang dimiliki dalam model assets held in the business model) and
bisnis) dan khususnya bagaimana cara specifically how the financial assets are
aset keuangan tersebut dikelola; dan managed; and
• Bagaimana penilaian kinerja pengelola • How to evaluate the performance of
aset keuangan (sebagai contoh, apakah managers of financial assets (for
penilaian kinerja berdasarkan nilai wajar example, whether performance
dari aset yang dikelola atau arus kas appraisals are based on the fair value
kontraktual yang diperoleh). of the assets being managed or the
contractual cash flows obtained).
Aset keuangan yang dimiliki untuk Financial assets held for trading or
diperdagangkan atau dikelola dan penilaian managed and which performance
kinerjanya berdasarkan nilai wajar diukur appraisals based on fair value are
pada nilai wajar melalui laba rugi. measured at fair value through profit or
loss.
Derivatif juga dikategorikan dalam Derivatives are also categorized under this
kelompok ini, kecuali derivatif yang classification unless they are designated
ditetapkan sebagai instrumen lindung nilai as effective hedging instruments.
efektif.
Penilaian mengenai arus kas Evaluation of contractual cash flows
kontraktual yang diperoleh semata dari obtained solely from payment of
pembayaran pokok dan bunga principal and interest
Untuk tujuan penilaian ini, pokok For the purpose of this valuation, principal
didefinisikan sebagai nilai wajar dari aset is defined as the fair value of financial
keuangan pada saat pengakuan awal. assets at initial recognition. Interest is
Bunga didefinisikan sebagai imbalan untuk defined as compensation for the time value
nilai waktu atas uang dan risiko kredit of money and credit risk in relation to the
terkait jumlah pokok terutang pada periode principal amount owed over a certain
waktu tertentu dan juga risiko dan biaya period of time and also the risk and
peminjaman standar, dan juga marjin laba. standard borrowing costs, as well as profit
margins.
Penilaian mengenai arus kas kontraktual An assessment of contractual cashflows
yang diperoleh semata dari pembayaran obtained solely from principal and interest
pokok dan bunga dilakukan dengan payments is made by considering
mempertimbangkan persyaratan contractual terms, including whether
kontraktual, termasuk apakah aset financial assets contain contractual terms
keuangan mengandung persyaratan that can change the timing or amount of
kontraktual yang dapat mengubah waktu contractual cash flows. In assessing, the
atau jumlah arus kas kontraktual. Dalam Bank considers:
melakukan penilaian, Bank
mempertimbangkan:
• Peristiwa kontinjensi yang akan • Contingency events that will change the
mengubah waktu atau jumlah arus kas timing or amount of contractual cash
kontraktual; flow;
• Fitur leverage; • Leverage feature;
• Persyaratan pembayaran dimuka dan • Terms of advance payment and
perpanjangan kontraktual; contractual extension;
• Persyaratan mengenai klaim yang • Requirements regarding limited claims
terbatas atas arus kas yang berasal dari for cash flows from specific assets; and
aset spesifik; dan
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Fitur yang dapat mengubah nilai waktu • Features that can change the time
dari elemen uang. value of the money element.
Liabilitas keuangan diklasifikasikan dalam Financial liabilities are classified into the
kategori sebagai berikut pada saat following categories at initial recognition:
pengakuan awal:
• Liabilitas keuangan yang diukur pada • Financial liabilities at fair value through
nilai wajar melalui laporan laba rugi, profit or loss, which has 2 (two) sub-
yang memiliki 2 (dua) sub-klasifikasi, classifications, i.e. those designated as
yaitu liabilitas keuangan yang ditetapkan such upon initial recognition and those
demikian pada saat pengakuan awal classified as held for trading;
dan liabilitas keuangan yang telah
diklasifikasikan dalam kelompok
diperdagangkan;
• Liabilitas keuangan lain. Liabilitas • Other financial liabilities. Other financial
keuangan lainnya merupakan liabilitas liabilities pertain to financial liabilities
keuangan yang tidak dimiliki untuk dijual that are not held for trading nor
atau ditentukan sebagai nilai wajar designated as at fair value through
melalui laba rugi saat pengakuan profit or loss upon recognition of the
liabilitas. liability.
ii. Pengakuan ii. Recognition
Bank pada awalnya mengakui aset dan The Bank initially recognizes financial
liabilitas keuangan pada tanggal perolehan. asset and liabilities on the date of
Pembelian dan penjualan aset keuangan origination. Regular way purchases and
yang lazim (reguler) diakui pada tanggal sales of financial assets are recognized on
perdagangan dimana Bank memiliki the trade date at which the Bank commits
komitmen untuk membeli atau menjual aset to purchase or sell the asset. All other
tersebut. Semua aset dan liabilitas financial assets and liabilities are initially
keuangan lainnya pada awalnya diakui recognized on the trade date at which the
pada tanggal perdagangan dimana Bank Bank becomes a party to the contractual
menjadi suatu pihak dalam ketentuan provisions of the instruments.
kontraktual instrumen tersebut.
Pada saat pengakuan awal, aset atau A financial asset or liability is initially
liabilitas keuangan diukur pada nilai wajar measured at fair value plus (for an item not
ditambah (untuk item yang tidak diukur valued at fair value through profit and loss
pada nilai wajar melalui laba rugi setelah at initial recognition) transaction costs
pengakuan awal) biaya transaksi yang subsequently measured at fair value that
dapat diatribusikan secara langsung atas are directly attributable to the acquisition of
perolehan aset keuangan atau penerbitan financial assets or issuance of financial
liabilitas keuangan. Pengukuran aset dan liabilities. The subsequent measurement of
liabilitas keuangan setelah pengakuan awal financial assets and liabilities depends on
tergantung pada klasifikasi aset keuangan their classifications.
dan liabilitas keuangan tersebut.
Biaya transaksi hanya meliputi biaya-biaya Transaction costs include only those costs
yang dapat diatribusikan secara langsung that are directly attributable to the
untuk perolehan suatu aset keuangan atau acquisition of a financial asset or issue of a
penerbitan suatu liabilitas keuangan dan financial liability and are incremental costs
merupakan biaya tambahan yang tidak that would not have been incurred if the
akan terjadi apabila instrumen keuangan instrument had not been acquired or
tersebut tidak diperoleh atau diterbitkan. issued. In the case of financial assets,
Untuk aset keuangan, biaya transaksi transaction costs are added to the amount
ditambahkan pada jumlah yang diakui pada recognized initially, while for financial
awal pengakuan aset, sedangkan untuk liabilities, transaction costs are deducted
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
liabilitas keuangan, biaya transaksi from the amount of debt recognized
dikurangkan dari jumlah utang yang diakui initially.
pada awal pengakuan liabilitas.
Biaya transaksi tersebut diamortisasi Such transaction costs are amortized over
selama umur instrumen berdasarkan the terms of the instruments based on the
metode suku bunga efektif dan dicatat effective interest method and are recorded
sebagai bagian dari pendapatan bunga as part of interest income for transaction
untuk biaya transaksi sehubungan dengan costs related to financial assets or interest
aset keuangan atau sebagai bagian dari expense for transaction costs related to
beban bunga untuk biaya transaksi financial liabilities.
sehubungan dengan liabilitas keuangan.
iii. Pengukuran setelah pengakuan awal iii. Subsequent measurement
a. Aset keuangan dalam kelompok nilai a. Fair value through other
wajar melalui penghasilan comprehensive income financial
komprehensif lain dan aset keuangan assets and financial assets and
dan liabilitas keuangan yang diukur liabilities measured at fair value
pada nilai wajar melalui laporan laba through profit or loss are subsequently
rugi diukur pada nilai wajarnya. measured at fair value.
b. Aset dan liabilitas keuangan lainnya b. Assets and other financial liabilities
yang diukur pada biaya perolehan which are measured at amortized cost,
diamortisasi, diukur pada biaya are subsequently measured at
perolehan diamortisasi dengan amortized cost using the effective
menggunakan metode suku bunga interest method.
efektif.
iv. Penghentian pengakuan iv. Derecognition
Bank menghentikan pengakuan aset The Bank derecognizes a financial asset
keuangan pada saat hak kontraktual atas when the contractual rights to the cash
arus kas yang berasal dari aset keuangan flows from the financial asset expire, or
tersebut kadaluwarsa, atau pada saat Bank when the Bank transfers the rights to
mentransfer seluruh hak untuk menerima receive the contractual cash flows on the
arus kas kontraktual dari aset keuangan financial asset in a transaction in which
dalam transaksi dimana Bank secara substantially all the risks and rewards of
substansial telah mentransfer seluruh risiko ownership of the financial asset are
dan manfaat atas kepemilikan aset transferred. Any interest in transferred
keuangan yang ditransfer. Setiap hak atau financial assets that is created or retained
liabilitas atas aset keuangan yang by the Bank is recognized as a separate
ditransfer yang timbul atau yang masih asset or liability.
dimiliki oleh Bank diakui sebagai aset atau
liabilitas secara terpisah.
Bank menghentikan pengakuan liabilitas The Bank derecognizes a financial liability
keuangan pada saat liabilitas yang when its contractual obligations are
ditetapkan dalam kontrak dilepaskan atau discharged or cancelled or expired.
dibatalkan atau kedaluwarsa.
Dalam transaksi dimana Bank secara In transactions in which the Bank neither
substansial tidak memiliki atau tidak retains nor transfers substantially all the
mentransfer seluruh risiko dan manfaat risks and rewards of ownership of a
atas kepemilikan aset keuangan, Bank financial asset, the Bank derecognizes
menghentikan pengakuan aset tersebut the asset if it does not retain control over
jika Bank tidak lagi memiliki pengendalian the asset. The rights and obligations
atas aset tersebut. Hak dan kewajiban retained in the transfer are recognized
yang timbul atau yang masih dimiliki dalam separately as assets and liabilities as
transfer tersebut diakui secara terpisah appropriate. In transfers in which control
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
sebagai aset atau liabilitas. Dalam transfer over the asset is retained, the Bank
dimana pengendalian atas aset masih continues to recognize the asset to the
dimiliki, Bank tetap mengakui aset yang extent of its continuing involvement,
ditransfer tersebut sebesar keterlibatan determined by the extent to which it is
berkelanjutan, dimana tingkat exposed to changes in the value of the
keberlanjutan Bank dalam aset yang transferred asset.
ditransfer adalah sebesar perubahan nilai
aset yang ditransfer.
Bank menghapusbukukan saldo kredit dan The Bank writes off a loan and investment
efek utang untuk tujuan investasi, dan debt security balance, and any related
cadangan kerugian penurunan nilai terkait, allowance for impairment losses, when the
pada saat Bank menentukan bahwa kredit Bank determines that the loan or security
atau efek-efek tersebut tidak dapat ditagih. is uncollectible. This determination is
Keputusan ini diambil setelah reached after considering information such
mempertimbangkan informasi seperti telah as the occurrence of significant changes in
terjadinya perubahan signifikan pada posisi the borrowers/issuers financial position
keuangan debitur/penerbit sehingga such that the borrower/issuer can no
debitur/penerbit tidak lagi dapat melunasi longer pay the obligation, or that proceeds
liabilitasnya, atau hasil penjualan agunan from collateral will not be sufficient to pay
tidak akan cukup untuk melunasi seluruh back the entire exposure.
eksposur kredit yang diberikan.
v. Saling hapus v. Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are
saling hapus dan nilai netonya dilaporkan offset and the net amount is reported in the
di laporan posisi keuangan jika, dan hanya statement of financial position if, and only
jika, saat ini terdapat hak yang berkekuatan if, there is currently an enforceable legal
hukum untuk saling hapus jumlah rights to offset the recognized amounts
keduanya dan terdapat intensi untuk and there is an intention to settle on a net
diselesaikan secara neto, atau untuk basis, or to realize the assets and settle
merealisasikan aset dan menyelesaikan the liabilities simultaneously.
liabilitas secara bersamaan.
Hak yang berkekuatan hukum berarti: Enforceable right means:
a. tidak terdapat kontinjensi di masa yang a. there are no contingencies in the
akan datang, dan future, and
b. hak yang berkekuatan hukum pada b. enforceable right to the following
kondisi-kondisi berikut ini; conditions;
i. kegiatan bisnis normal; i. deploying normal activities;
ii. kondisi kegagalan usaha; dan ii. conditions of business failures;
and
iii. kondisi gagal bayar atau bangkrut. iii. conditions of default or
bankruptcy.
Pendapatan dan beban disajikan dalam Income and expenses are presented on a
jumlah bersih hanya jika diperkenankan net basis only when permitted by
oleh standar akuntansi. accounting standards.
vi. Pengukuran biaya diamortisasi vi. Amortized cost measurement
Biaya perolehan diamortisasi dari aset atau The amortized cost of a financial asset or
liabilitas keuangan adalah jumlah aset atau liability is the amount at which the financial
liabilitas keuangan yang diukur pada saat asset or liability is measured at initial
pengakuan awal dikurangi pembayaran recognition, minus principal repayments,
pokok, ditambah atau dikurangi dengan plus or minus the cumulative amortization
amortisasi kumulatif dengan menggunakan using the effective interest method of any
metode suku bunga efektif yang dihitung difference between the initial amount
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
dari selisih antara nilai awal dan nilai jatuh recognized and the maturity amount,
temponya, dan dikurangi cadangan minus allowance for impairment losses.
kerugian penurunan nilai.
vii. Pengukuran nilai wajar vii. Fair value measurement
Nilai wajar adalah harga yang akan Fair value is the price that would be
diterima untuk menjual suatu aset atau received to sell an asset or paid to transfer
harga yang akan dibayar untuk a liability in an orderly transaction between
mengalihkan suatu liabilitas dalam market participants at the measurement
transaksi teratur antara pelaku pasar pada date.
tanggal pengukuran.
Pengukuran nilai wajar mengasumsikan The fair value measurement is based on
bahwa transaksi untuk menjual aset atau the presumption that the transaction to sell
mengalihkan liabilitas terjadi: the asset or transfer the liability takes
place either:
• Di pasar utama untuk aset dan liabilitas • In the principal market for the asset or
tersebut; atau liability, or
• Jika tidak terdapat pasar utama, dipasar • In the absence of a principal market, in
yang paling menguntungkan untuk aset the most advantageous market for the
atau liabilitas tersebut. asset or liability.
Nilai wajar suatu aset atau liabilitas diukur The fair value of an asset or a liability is
menggunakan asumsi yang akan measured using the assumptions that
digunakan pelaku pasar ketika menentukan market participants would use when
harga aset dan liabilitas tersebut dengan pricing the asset or liability, assuming that
asumsi bahwa pelaku pasar bertindak market participants act in their economic
dalam kepentingan ekonomik terbaiknya. best interest.
Pengukuran nilai wajar aset non-keuangan A fair value measurement of a non-
memperhitungkan kemampuan pelaku financial asset takes into account a market
pasar untuk menghasilkan manfaat participant's ability to generate economic
ekonomik dengan menggunakan aset benefits by using the asset in its highest
dalam penggunaan tertinggi dan terbaiknya and best use or by selling it to another
atau dengan menjualnya kepada pelaku market participant that would use the asset
pasar lain yang akan menggunakan aset in its highest and best use.
tersebut dalam penggunaan tertinggi dan
terbaiknya.
Bank menggunakan teknik penilaian yang The Bank uses valuation techniques that
sesuai dalam keadaan dan dimana data are appropriate in the circumstances and
yang memadai tersedia untuk mengukur for which sufficient data are available to
nilai wajar, memaksimalkan penggunaan measure fair value, maximizing the use of
input yang dapat diobservasi yang relevan relevant observable inputs and minimizing
dan meminimalkan penggunaan input yang the use of unobservable inputs.
tidak dapat diobservasi.
Semua aset dan liabilitas dimana nilai All assets and liabilities for which fair value
wajar diukur atau diungkapkan dalam is measured or disclosed in the financial
laporan keuangan dapat dikategorikan statements are categorized within the fair
pada level hierarki nilai wajar, berdasarkan value hierarchy, described as follows,
tingkatan input terendah yang signifikan based on the lowest level input that is
atas pengukuran nilai wajar secara significant to the fair value measurement
keseluruhan: as a whole:
• Level 1 : harga kuotasian (tanpa • Level 1 : quoted (unadjusted) market
penyesuaian) di pasar aktif untuk aset prices in active markets for identical
atau liabilitas yang identik. assets or liabilities.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Level 2 : input selain harga kuotasian • Level 2 : inputs other than quoted
yang termasuk dalam Level 1 yang prices included within Level 1 that are
dapat diobservasi untuk aset dan observable for the asset or liability
liabilitas baik secara langsung (misalnya either directly (for example, price) or
harga) atau secara tidak langsung. indirectly.
• Level 3 : input untuk aset dan liabilitas • Level 3 : inputs for the asset and
yang bukan berdasarkan data pasar liability that are not based on
yang dapat diobservasi (input yang tidak observable market data (unobservable
dapat diobservasi). inputs).
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are
laporan keuangan secara berulang, Bank recognized in the financial statements on a
menentukan apakah terjadi transfer antara recurring basis, the Bank determines
level di dalam hierarki dengan cara whether transfers have occurred between
mengevaluasi kategori (berdasarkan input levels in the hierarchy by re-assessing
level terendah yang signifikan dalam categorization (based on the lowest level
pengukuran nilai wajar) setiap akhir input that is significant to the fair value
periode pelaporan. measurement as a whole) at the end of
each reporting period.
viii. Reklasifikasi instrumen keuangan viii. Reclassification of financial
instruments
Bank mereklasifikasi aset keuangan jika The Bank reclassifies financial assets if
dan hanya jika, model bisnis untuk and only if, the business model for
pengelolaan aset keuangan berubah. managing financial assets changes.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui laba rugi through profit or loss are recorded at fair
dicatat sebesar nilai wajarnya. Selisih value. The difference between the
antara nilai tercatat dengan nilai wajar recorded value and fair value is recognized
diakui sebagai keuntungan atau kerugian in profit or loss on the statement of profit or
pada laba rugi. loss and other comprehensive income.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui penghasilan classifications through other
komprehensif lain dicatat sebesar nilai comprehensive are recorded at their fair
wajarnya. values.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
nilai wajar melalui penghasilan fair value classification through other
komprehensif lain ke klasifikasi nilai wajar comprehensive income to fair value
melalui laba rugi dicatat pada nilai wajar. classification through profit or loss are
Keuntungan atau kerugian yang belum recorded at fair value. Unrealized gains or
direalisasi direklasifikasi ke laba rugi. losses are reclassified to profit or loss.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
nilai wajar melalui penghasilan fair value classifications through other
komprehensif lain ke klasifikasi biaya comprehensive income to the amortized
perolehan yang diamortisasi dicatat pada cost classification are recorded at carrying
nilai tercatat. Keuntungan atau kerugian value. Unrealized gains or losses is
yang belum direalisasi dihapus dari ekuitas removed from equity and adjusted agains
dan disesuaikan terhadap nilai wajar. the fair value.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Reklasifikasi aset keuangan dari klasifikasi Reclassifications on financial assets from
nilai wajar melalui laba rugi ke klasifikasi fair value classification through profit or
nilai wajar melalui penghasilan loss to fair value classification through
komprehensif lain dicatat pada nilai wajar. other comprehensive income are recorded
at fair value.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
nilai wajar melalui laba rugi ke klasifikasi fair value classification through profit or
biaya perolehan yang diamortisasi dicatat loss to amortized cost classification are
pada nilai wajar. recorded at fair value.
2.f. Giro pada Bank Indonesia dan bank lain 2.f. Current accounts with Bank Indonesia and
other banks
Giro pada Bank Indonesia dan bank lain Subsequent to initial recognition, current
setelah perolehan awal dinilai sebesar biaya accounts with Bank Indonesia and other banks
perolehan diamortisasi dengan menggunakan are measured at their amortized cost using the
metode suku bunga efektif (EIR). Cadangan effective interest rate (EIR) method. Allowance
kerugian penurunan nilai untuk giro pada bank for impairment losses for current account with
lain diukur bila terdapat indikasi penurunan nilai other bank is assessed if there is an indication
dengan menggunakan metodologi penurunan of impairment using the impairment
nilai sebagaimana diungkapkan dalam Catatan methodology as disclosed in Note 2m.
2m.
2.g. Penempatan pada Bank Indonesia dan bank 2.g. Placements with Bank Indonesia and other
lain banks
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain merupakan penanaman dana dalam banks consist of call money, Bank Indonesia
bentuk call money, Fasilitas Simpanan Bank Deposit Facilities and time deposits.
Indonesia dan deposito berjangka.
Penempatan pada Bank Indonesia dinyatakan Placements with Bank Indonesia are stated at
sebesar saldo penempatan dikurangi dengan the outstanding balances, less unearned
pendapatan bunga yang ditangguhkan. interest income.
Penempatan pada bank lain pada awalnya Placements with other banks are initially
diukur pada nilai wajar ditambah biaya measured at fair value plus incremental direct
transaksi yang dapat diatribusikan secara transaction cost directly attributable to obtain
langsung dan merupakan biaya tambahan the financial asset, and subsequently
untuk memperoleh aset keuangan tersebut, measured at their amortized cost using the
dan setelah pengakuan awal diukur pada biaya effective interest rate (EIR) method. Allowance
perolehan diamortisasi menggunakan metode for impairment losses is assessed if there is an
suku bunga efektif (EIR). Cadangan kerugian indication of impairment using the impairment
penurunan nilai diukur bila terdapat indikasi methodology as disclosed in Note 2m.
penurunan nilai dengan menggunakan
metodologi penurunan nilai sebagaimana
diungkapkan dalam Catatan 2m.
2.h. Efek-efek 2.h. Securities
Efek-efek terdiri dari obligasi korporasi, Securities consist of corporate bonds,
Obligasi Pemerintah Indonesia, Surat Government Bonds), State Treasury Notes,
Perbendaharaan Negara, dan Sekuritas Rupiah and Bank Indonesia Rupiah Securities
Bank Indonesia (“SRBI”). (“SRBI”).
Efek-efek pada awalnya diukur pada nilai wajar Securities are initially measured at fair value
ditambah biaya transaksi, kecuali aset plus transaction costs, except for financial
keuangan yang diklasifikasikan pada nilai wajar assets classified as fair value through profit or
melalui laba rugi dimana biaya transaksi diakui loss where the transaction costs are
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
langsung ke laporan laba rugi dan penghasilan recognized directly to the statement of profit or
komprehensif lain. Pengukuran setelah loss and other comprehensive income.
pengakuan awal tergantung pada Subsequent measurement depends on their
klasifikasinya. classification.
Pengukuran efek-efek dan obligasi Pemerintah The measurement of securities and
didasarkan atas klasifikasinya sebagai berikut: Government bonds are based on the
classification of the securities as follows:
1. Aset keuangan yang diukur pada nilai 1. Financial assets measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income
lain
Surat-surat berharga yang diklasifikasikan Marketable securities which are classified
sebagai dinilai pada nilai wajar melalui under fair value through other
penghasilan komprehensif lain dinyatakan comprehensive income investments are
pada nilai wajar. Pendapatan bunga diakui stated at fair value. Interest income is
dalam laba rugi menggunakan metode recognized in the profit or loss using the
suku bunga efektif. Laba atau rugi selisih effective interest method. Foreign
kurs atas surat-surat berharga diakui pada exchange gains or losses on securities are
laba rugi. recognized in the profit or loss.
Perubahan nilai wajar lainnya diakui Other fair value changes are recognized
langsung dalam ekuitas sampai surat-surat directly in equity until the securities is sold
berharga dijual atau mengalami penurunan or impaired, whereby the cumulative gains
nilai, dimana akumulasi keuntungan dan and losses previously recognized in the
kerugian yang sebelumnya diakui dalam equity are recognized in the profit or loss.
ekuitas diakui dalam laba rugi.
2. Aset keuangan yang diukur pada nilai 2. Financial assets measured at fair value
wajar melalui laba rugi through profit or loss
Keuntungan atau kerugian yang belum Unrealized gains or losses resulting from
direalisasi akibat kenaikan atau penurunan changes in fair value are recognized in the
nilai wajarnya disajikan dalam laba rugi profit or loss in current year. The interest
tahun berjalan. Pendapatan bunga dari income from marketable securities is
surat-surat berharga dicatat dalam laba recorded in the profit or loss according to
rugi sesuai dengan persyaratan dalam the terms of the contract.
kontrak.
2.i. Instrumen keuangan derivatif 2.i. Derivative financial instruments
Seluruh instrumen derivatif (termasuk transaksi All derivative instruments (including foreign
valuta asing untuk tujuan pendanaan dan currency transactions for funding and trading)
perdagangan) dicatat dalam laporan posisi are recorded in the statement of financial
keuangan berdasarkan nilai wajarnya. Nilai position at fair value. Fair value is determined
wajar tersebut ditentukan berdasarkan harga based on market value using Bloomberg rate
pasar dengan menggunakan kurs Bloomberg at reporting date or discounted cash flow
pada tanggal laporan atau metode arus kas method.
yang didiskontokan.
Instrumen keuangan derivatif diakui di laporan Derivative financial instruments are recognized
posisi keuangan pada nilai wajar. Setiap in the statement of financial position at fair
kenaikan nilai wajar kontrak derivatif dicatat value. Each increase in fair value of derivative
sebagai aset apabila memiliki nilai wajar positif contract is recorded as asset when the fair
dan sebagai liabilitas apabila memiliki nilai value is positive and as liability when the fair
wajar negatif. value is negative.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tagihan dan liabilitas derivatif diklasifikasikan Derivative receivables and payables are
sebagai aset dan liabilitas keuangan yang classified as financial assets and liabilities at
diukur pada nilai wajar melalui laba rugi. fair value through profit or loss.
Keuntungan atau kerugian dari kontrak derivatif Gains or losses on derivative contracts are
disajikan dalam laporan keuangan berdasarkan presented in the financial statements based on
tujuan Bank atas transaksi yaitu untuk (a) its purpose on the transaction, as (a) a hedge
lindung nilai atas nilai wajar, of the fair value, (b) a cash flow hedge, (c) a
(b) lindung nilai atas arus kas, (c) lindung nilai hedge of a net investment in foreign
atas investasi bersih pada kegiatan operasi luar operations, or (d) trading instruments, as
negeri, atau (d) instrumen perdagangan, follows:
sebagai berikut:
a. Keuntungan atau kerugian dari kontrak a. Gains or losses on derivative contracts that
derivatif yang ditujukan dan memenuhi are designated and qualified as hedging
syarat sebagai instrumen lindung nilai atas instruments of the fair value and the gains
nilai wajar dan keuntungan atau kerugian or losses on changes in fair value of assets
atas perubahan nilai wajar aset dan liabilitas and liabilities that are protected, recognized
yang dilindungi, diakui sebagai laba atau as a gain or loss may be
rugi yang dapat saling hapus dalam periode offset in the same accounting period. Any
akuntansi yang sama. Setiap selisih yang difference representing hedge
terjadi menunjukkan terjadinya ineffectiveness is recognized as profit or
ketidakefektifan lindung nilai dan secara loss in current year.
langsung diakui sebagai laba atau rugi
tahun berjalan.
b. Bagian efektif dari keuntungan atau b. The effective portions of gains or losses on
kerugian atas kontrak derivatif yang derivative contracts designated as cash
ditujukan sebagai lindung nilai atas arus kas flow hedge are reported as other
dilaporkan sebagai penghasilan comprehensive income. The ineffective
komprehensif lainnya. Bagian yang tidak portions of the hedge are reported as profit
efektif dari lindung nilai dilaporkan sebagai or loss in current year.
laba atau rugi tahun berjalan.
c. Keuntungan atau kerugian dari kontrak c. Gains or losses on derivative contracts
derivatif yang ditujukan sebagai lindung nilai designated as hedges of a net investment
atas investasi bersih pada kegiatan operasi in a foreign operation are reported as other
luar negeri dilaporkan sebagai penghasilan comprehensive income to the extent it is
komprehensif lainnya, sepanjang transaksi effective as a hedge.
tersebut dianggap efektif sebagai transaksi
lindung nilai.
d. Keuntungan atau kerugian dari kontrak d. Gains or losses on derivative contracts not
derivatif yang tidak ditujukan sebagai designated as a hedging instrument (or
instrumen lindung nilai (atau kontrak derivative contract that does not qualify as a
derivatif yang tidak memenuhi persyaratan hedging instrument) is recognized as profit
sebagai instrumen lindung nilai) diakui or loss in current year.
sebagai laba atau rugi pada tahun berjalan.
2.j. Efek-efek yang dibeli dengan janji dijual 2.j. Securities purchased under agreement to
kembali dan efek-efek yang dijual dengan resell and securities sold under agreement
janji dibeli kembali to repurchase
Efek-efek yang dibeli dengan janji dijual Securities purchased under agreements to
kembali (reverse repo) diakui sebesar harga resell (reverse repo) are recognized in the
jual kembali efek yang bersangkutan, dikurangi amount of the resale price of the related
pendapatan bunga yang belum diamortisasi. securities, less unamortized interest. The
Selisih antara harga beli dengan harga jual difference between purchase price and the
diperlakukan sebagai pendapatan bunga yang selling price is treated as unamortized interest
belum diamortisasi dan diakui sebagai and is recognized as interest income in
pendapatan bunga sesuai dengan jangka accordance with the period since the securities
waktu efek dibeli hingga dijual kembali dengan are purchased until they are resold by using
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
menggunakan metode suku bunga efektif Effective Interest Rate (EIR) method. The
(EIR). Efek yang dibeli tidak dibukukan sebagai securities received are not recorded as assets
aset dalam laporan posisi keuangan karena on the statements of financial position because
kepemilikan efek tetap berada pada pihak the ownership of the securities remains with
penjual. the seller.
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali diklasifikasikan sebagai biaya resell are classified as amortized cost.
perolehan yang diamortisasi.
Efek-efek yang dijual dengan janji dibeli Securities sold under agreement to repurchase
kembali (repo) diakui sebesar harga pembelian (repo) agreements are recognized at the
kembali yang disepakati dikurangi beban bunga agreed repurchase price less unamortized
yang belum diamortisasi. Beban bunga yang interest. The unamortized interest represents
belum diamortisasi merupakan selisih antara the difference between the selling price and
harga jual dengan harga beli kembali yang the agreed repurchase price and is recognized
disepakati dan diakui sebagai beban bunga as interest expense during the period from the
selama jangka waktu sejak efek dijual hingga sale of securities to the date of repurchase by
dibeli kembali dengan menggunakan metode using Effective Interest Rate (EIR) method.
suku bunga efektif (EIR). Efek yang dijual tetap The securities sold are recorded as assets on
dicatat sebagai aset dalam laporan posisi the statements of financial position because in
keuangan karena secara substansi kepemilikan substance the ownership of the securities
efek tetap berada pada pihak Bank sebagai remains with the Bank as the seller.
penjual.
Efek-efek yang dijual dengan janji dibeli Securities sold under agreement to repurchase
kembali diklasifikasikan sebagai liabilitas are classified as financial liabilities measured
keuangan yang diukur dengan biaya perolehan at amortized cost.
diamortisasi.
2.k. Kredit yang diberikan 2.k. Loans
Kredit yang diberikan pada awalnya diukur Loans are initially measured at fair value plus
pada nilai wajar ditambah biaya transaksi yang incremental transaction costs which can be
dapat diatribusikan secara langsung dan directly attributable and are additional costs to
merupakan biaya tambahan untuk memperoleh obtain those financial assets, and
aset keuangan tersebut, dan setelah subsequently measured at their amortized cost
pengakuan awal diukur pada biaya perolehan using the effective interest method. Allowance
diamortisasi dengan menggunakan metode for impairment losses is assessed if there is an
suku bunga efektif. Cadangan kerugian atas indication of impairment using the impairment
penurunan nilai dilakukan bila terdapat bukti methodology as disclosed in Note 2m.
objektif penurunan nilai dengan menggunakan
metodologi penurunan nilai sebagaimana
diungkapkan dalam Catatan 2m.
Kredit yang diberikan dihapusbukukan ketika Loans are written-off when there are no
tidak terdapat prospek yang realistis mengenai realistic prospects of collection or when the
pengembalian pinjaman atau hubungan normal Bank’s normal relationship with the
antara Bank dan debitur dengan jaminan telah collateralized borrowers has ceased to exist.
berakhir. Pinjaman yang tidak dapat dilunasi When loans are deemed uncollectible, they are
dihapusbukukan dengan mendebit cadangan written-off against the related allowance for
kerugian penurunan nilai. Pelunasan kemudian impairment losses. Subsequent recoveries of
atas pinjaman yang telah dihapusbukukan loans written-off are credited to the allowance
sebelumnya, dikreditkan ke cadangan kerugian for impairment losses from loans in the
penurunan nilai pinjaman di laporan posisi statement of financial position.
keuangan.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Restrukturisasi kredit Loan restructuring
Restrukturisasi kredit meliputi modifikasi Loan restructuring may involve a modification
persyaratan kredit, konversi kredit menjadi of the terms of the loans, conversion of loans
saham atau instrumen keuangan lainnya into equity or other financial instruments and/or
dan/atau kombinasi dari keduanya. a combination of both.
Kerugian yang timbul dari restrukturisasi kredit Loss on loan restructuring in respect of
yang berkaitan dengan modifikasi persyaratan modification of the terms of the loans are
kredit diakui bila nilai tunai penerimaan kas recognized only if the cash value of total future
masa depan yang telah ditentukan dalam cash receipt specified in the new terms of the
persyaratan kredit yang baru, termasuk loan, including both receipt designated as
penerimaan yang diperuntukan sebagai bunga interest and those designated as loan principal,
maupun pokok, adalah lebih kecil dari nilai are less than the recorded amounts of loans
kredit yang diberikan yang tercatat sebelum before restructuring.
restrukturisasi.
Untuk restrukturisasi kredit bermasalah dengan For non-performing restructured loan which
cara konversi kredit yang diberikan menjadi involves a conversion of loan into equity or
saham atau instrumen keuangan lainnya, other financial instrument, a loss on loan
kerugian dari restrukturisasi kredit diakui hanya restructuring is recognized only if the fair value
apabila nilai wajar penyertaan saham atau of the equity investment or other financial
instrumen keuangan yang diterima dikurangi instrument received, reduced by estimated
estimasi biaya untuk menjualnya, adalah costs to sell the equity or other financial
kurang dari nilai tercatat kredit yang diberikan. instrument, is less than the carrying value of
the loan.
2.l. Tagihan dan utang akseptasi 2.l. Acceptance receivable and payable
Dalam kegiatan bisnis biasa, Bank memberikan In the ordinary course of business, the Bank
jaminan keuangan, seperti letters of credit, provides financial guarantees, consisting of
bank garansi dan akseptasi. letters of credit, bank guarantees and
acceptances.
Setelah pengakuan awal, tagihan dan utang After initial recognition, acceptance receivables
akseptasi dicatat pada biaya perolehan and payables are recorded at amortized cost.
diamortisasi.
Cadangan kerugian penurunan nilai dilakukan Allowances for impairment losses are
bila terdapat indikasi penurunan nilai dengan assessed if there is an indication of impairment
menggunakan metodologi penurunan nilai by using the impairment methodology as
sebagaimana diungkapkan dalam Catatan 2m. disclosed in Note 2m.
2.m. Penurunan nilai aset keuangan dan non- 2.m. Impairment of financial and non-financial
keuangan assets
i. Penurunan nilai aset keuangan i. Impairment of financial assets
Bank menganggap instrumen utang memiliki The Bank considers debt instruments to
risiko kredit yang rendah ketika peringkat have low credit risk when the credit risk
risiko kreditnya setara dengan definisi rating is at par with the globally understood
investment grade yang dipahami secara definition of investment grade.
global.
Pengukuran Kerugian Kredit Measurement of Expected Credit Losses
Ekspektasian (”KKE") (”ECL”)
Kerugian Kredit Ekspektasian adalah Expected Credit Loss is an estimate of the
estimasi probabilitas tertimbang dari weighted probability of a credit loss
kerugian kredit yang diukur sebagai berikut: measured as follows:
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
- Aset keuangan yang tidak memburuk - Financial assets that do not deteriorate at
pada tanggal pelaporan, kerugian kredit the reporting date, the expected credit
ekspektasian diukur sebesar selisih antara loss is measured at the difference
nilai kini dari seluruh kekurangan kas between the present value of all cash
(yaitu selisih antara arus kas yang shortages (i.e. the difference between the
terutang kepada Bank sesuai dengan cash flows owed to the Bank in
kontrak dan arus kas yang diperkirakan accordance with the contract and the
akan diterima oleh Bank); cash flows expected to be received by the
Bank);
- Aset keuangan yang memburuk pada - Financial assets that deteriorate at the
tanggal pelaporan, kerugian kredit reporting date, the expected credit loss is
ekspektasian diukur sebesar selisih antara measured at the difference between the
jumlah tercatat bruto dan nilai kini arus gross carrying amount and the present
kas masa depan yang diestimasi; value of estimated future cash flows;
- Komitmen pinjaman yang belum ditarik, - For undisbursed loan commitments,
kerugian kredit ekspektasian diukur expected credit losses are measured at
sebesar selisih antara nilai kini jumlah the difference between the present value
arus kas jika komitmen ditarik dan arus of the amount of cash flow if the
kas yang diperkirakan akan diterima oleh commitments is withdrawn and the cash
Bank; flow expected to be received by the Bank;
- Kontrak jaminan keuangan, kerugian - For financial guarantee contracts,
kredit ekspektasian diukur sebesar selisih expected credit losses are measured at
antara pembayaran yang diperkirakan the difference between the estimated
untuk mengganti pemegang atas kerugian payments to replace the holder for the
kredit yang terjadi dikurangi jumlah yang credit losses incurred less the amount
diperkirakan dapat dipulihkan. estimated to be recoverable.
Bank mengklasifikasikan kredit yang The Bank classifed the loans into 3 stages
diberikan menjadi 3 tahap/stage sesuai in accordance with its significant increase in
dengan peningkatan risiko kredit secara credit risk since their initial recognition.
signifikan sejak pengakuan awalnya.
Kerugian Kredit Ekspektasian 12 Bulan 12 Months - Expected Credit Losses
(Stage 1) (Stage 1)
KKE diakui pada saat pengakuan awal ECL are recognized at the time of initial
instrumen keuangan dan recognition of a financial instrument and
merepresentasikan kekurangan kas represent the lifetime cash shortfalls arising
sepanjang umur aset yang timbul dari from possible default events up to 12
kemungkinan gagal bayar di masa yang months into the future from the reporting
akan datang dalam kurun waktu 12 bulan date. ECL continues to be determined on
sejak tanggal pelaporan. KKE terus this basis until there is either a significant
ditentukan oleh dasar ini sampai timbul increase in the credit risk of an instrument
peningkatan risiko kredit yang signifikan or the instrument becomes credit-impaired.
pada instrumen tersebut atau instrumen If an instrument is no longer considered to
tersebut telah mengalami penurunan nilai exhibit a significant increase in credit risk,
kredit. Jika suatu instrumen tidak lagi ECL will revert to being determined on a 12-
dianggap menunjukkan peningkatan risiko month basis.
kredit yang signifikan, maka KKE dihitung
kembali berdasarkan basis 12 bulan.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Peningkatan Risiko Kredit yang Significant Increase in Credit Risk
Signifikan (Stage 2) (Stage 2)
Jika aset keuangan mengalami peningkatan If a financial asset experiences a significant
risiko kredit yang signifikan (“SICR”) sejak increase in credit risk (“SICR”) since initial
pengakuan awal, kerugian kredit recognition, an expected credit loss
ekspektasian diakui atas kejadian gagal provision is recognized for default events
bayar yang mungkin terjadi sepanjang umur that may occur over the lifetime of the
aset. Peningkatan signifikan dalam risiko asset. Significant increase in credit risk is
kredit dinilai dengan membandingkan risiko assessed by comparing the risk of default of
gagal bayar atas eksposur pada tanggal an exposure at the reporting date to the risk
pelaporan dengan risiko gagal bayar saat of default at origination (after taking into
pengakuan awal (setelah memperhitungkan account the passage of time). Significant
perjalanan waktu dari akun tersebut). does not mean statistically significant nor is
Signifikan tidak berarti signifikan secara it assessed in the context of changes in
statistik, juga tidak dinilai dalam konteks ECL. Whether a change in the risk of
perubahan dalam KKE. Perubahan atas default is significant or not is assessed
risiko gagal bayar dinilai signifikan atau using a number of quantitative and
tidak, dinilai menggunakan sejumlah faktor qualitative factors, the weight of which
kuantitatif dan kualitatif, yang bobotnya depends on the type of product and
bergantung pada tipe produk dan pihak counterparty. Financial assets that are 30
lawan. Aset keuangan dengan tunggakan days or more past due and not credit-
30 hari atau lebih dan tidak mengalami impaired will always be considered to have
penurunan nilai akan selalu dianggap telah experienced a significant increase in credit
mengalami peningkatan risiko kredit yang risk.
signifikan.
Eksposur yang Mengalami Penurunan Credit Impaired or Defaulted Exposures
Nilai Kredit atau Gagal Bayar (Stage 3) (Stage 3)
Aset hanya akan dianggap mengalami An asset is only considered credit impaired
penurunan nilai dan kerugian kredit and lifetime expected credit losses
ekspektasian sepanjang umurnya diakui, recognized, if there is observed objective
jika terdapat bukti objektif penurunan nilai evidence of impairment. These factors,
yang dapat diobservasi. Faktor-faktor yang which includes, amongst other factors,
diobservasi ini, termasuk antara lain aset assets in default or experiencing significant
gagal bayar atau mengalami kesulitan financial difficulty, or experiencing
keuangan yang signifikan atau mengalami forbearance on impaired credit.
forbearance atas kredit yang mengalami
penurunan nilai.
Aset keuangan yang mengalami penurunan Financial assets that are credit impaired or
nilai kredit atau gagal bayar merupakan aset in default represent those that are at least
yang setidaknya telah memiliki tunggakan 90 days past due in respect of principal
lebih dari 90 hari atas pokok dan/atau and/or interest. Financial assets are also
bunga. Aset keuangan juga dianggap considered to be credit impaired where the
mengalami penurunan nilai kredit di mana debtors are unlikely to pay on the
debitur kemungkinan besar tidak akan occurrence of one or more observable
membayar dengan terjadinya satu atau lebih events that have a detrimental impact on
kejadian yang teramati yang memiliki the estimated future cash flows of the
dampak menurunkan jumlah estimasi arus financial asset. Loss provisions against
kas masa depan dari aset keuangan credit impaired financial assets are
tersebut. Cadangan kerugian penurunan determined based on an assessment of the
nilai terhadap aset keuangan yang recoverable cash flows under a range of
mengalami penurunan nilai ditentukan scenarios, including the realisation of any
berdasarkan penilaian terhadap arus kas collateral held where appropriate.
yang dapat dipulihkan berdasarkan
sejumlah skenario, termasuk realisasi
jaminan yang dimiliki jika memungkinkan.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Aset Keuangan yang Direstrukturisasi Restructured Financial Assets
Jika ketentuan aset keuangan If the terms of the financial assets are
dinegosiasikan ulang atau dimodifikasi atau renegotiated or modified or the existing
aset keuangan yang ada diganti dengan financial assets are replaced with new ones
yang baru karena kesulitan keuangan due to the borrower’s financial difficulties,
peminjam, maka dilakukan penilaian apakah an assessment is made whether recognition
aset keuangan yang ada harus dihentikan of existing financial assets must be
pengakuannya dan kerugian kredit derecognized and expected credit losses
ekspektasian diukur sebagai berikut: measured as follows:
- Jika restrukturisasi tidak mengakibatkan - If the restructuring does not result in the
penghentian pengakuan aset yang ada, termination of recognition of existing
maka arus kas yang diperkirakan yang assets, then the estimated cash flows
timbul dari aset keuangan yang arising from the modified financial assets
dimodifikasi dimasukkan dalam are included in the calculation of cash
perhitungan kekurangan kas dari aset shortages of existing assets.
yang ada.
- Jika restrukturisasi akan menghasilkan - If the restructuring will result in a
penghentian pengakuan aset yang ada, derecognition of the existing assets, the
maka nilai wajar aset baru diperlakukan fair value of the new asset is treated as
sebagai arus kas akhir dari aset keuangan the final cash flow of the existing financial
yang ada pada saat penghentian assets at the time of derecognition. This
pengakuannya. Jumlah ini dimasukkan amount is included in the calculation of
dalam perhitungan kekurangan kas dari cash shortages from existing financial
aset keuangan yang ada yang assets which are discounted from the
didiskontokan dari tanggal penghentian date of derecognition to the reporting date
pengakuan ke tanggal pelaporan using the initial effective interest rate of
menggunakan suku bunga efektif awal the existing financial assets.
dari aset keuangan yang ada.
Aset Keuangan yang Memburuk Credit-impaired Financial Assets
Pada setiap tanggal pelaporan, Bank At each reporting date, the Bank assesses
menilai apakah aset keuangan yang dicatat whether the financial assets recorded at
pada biaya perolehan diamortisasi dan aset amortized cost and the financial assets of
keuangan instrumen utang yang dicatat debt instruments which are recorded at fair
pada nilai wajar melalui penghasilan value through other comprehensive income
komprehensif lain mengalami penurunan are credit- impaired (worsening). Financial
nilai (memburuk). Aset keuangan memburuk assets deteriorate when one or more events
ketika satu atau lebih peristiwa yang that have an adverse effect on the
memiliki dampak merugikan atas estimasi estimated future cash flows of the financial
arus kas masa depan dari aset keuangan assets have occurred.
telah terjadi.
Kriteria yang digunakan oleh Bank untuk The criteria used by the Bank to determine
menentukan bukti objektif penurunan nilai that there is objective evidence of
adalah sebagai berikut: impairment include:
- Kesulitan keuangan signifikan yang - Significant financial difficulties
dialami penerbit atau pihak peminjam; experienced by the issuer or the
borrower;
- Pelanggaran kontrak, seperti peristiwa - Breach of contract, such as a default or
gagal bayar atau peristiwa tunggakan; arrears;
- Pihak pemberi pinjaman, untuk alasan - The lender, for economic or contractual
ekonomik atau kontraktual sehubungan reasons in relation to the financial
dengan kesulitan keuangan yang dialami difficulties experienced by the borrower,
pihak peminjam, telah memberikan has given concessions to the borrower
konsesi pada pihak peminjam yang tidak which is not possible if the borrower does
mungkin diberikan jika pihak peminjam not experience such difficulties;
tidak mengalami kesulitan tersebut;
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
- Terjadi kemungkinan bahwa pihak - It is probable that the borrower will enter
peminjam akan dinyatakan pailit atau bankruptcy or the other financial
melakukan reorganisasi keuangan reorganization;
lainnya;
- Hilangnya pasar aktif dari aset keuangan - Loss of an active market for financial
akibat kesulitan keuangan; atau assets due to financial difficulties; or
- Pembelian atau penerbitan aset keuangan - Purchase or issuance financial asset at
dengan diskon sangat besar yang significant discount which reflect the
mencerminkan kerugian kredit yang credit loss that occurs.
terjadi.
Aset Keuangan yang dibeli atau yang Purchased or originated credit-impaired
berasal dari aset keuangan yang financial assets – POCI
mengalami penurunan nilai (Purchased
or originated credit-impaired financial
assets - POCI)
Aset keuangan dikategorikan sebagai POCI Financial assets are catergorized as POCI if
apabila terdapat bukti objektif penurunan there is objective evidence of impairment at
nilai pada saat pengakuan awal. Pada saat initial recognition. At initial recognition, no
pengakuan awal, tidak ada penyisihan allowance for credit losses is recognized
kerugian kredit yang diakui karena harga because the purchase price or value has
pembelian atau nilainya telah termasuk included lifetime estimated credit losses.
estimasi kerugian kredit sepanjang Furthermore, changes in lifetime credit
umurnya. Selanjutnya, perubahan kerugian losses, whether positive or negative, are
kredit sepanjang umurnya, apakah positif recognized in the statement of profit or loss
atau negatif, diakui dalam laporan laba rugi as part of the allowance for impairment
sebagai bagian dari cadangan kerugian losses.
penurunan nilai.
Penyajian penyisihan kerugian kredit Presentation of allowance for expected
ekspektasian dalam laporan posisi credit losses in statements of financial
keuangan position
Penyisihan kerugian kredit ekspektasian Allowance for expected credit losses is
disajikan dalam laporan posisi keuangan presented in the statement of financial
sebagai berikut: positions as follows:
- Aset keuangan yang diukur pada biaya - Financial assets measured at amortized
perolehan diamortisasi, penyisihan cost, allowance for expected credit losses
kerugian kredit ekspektasian disajikan is presented as a deduction from the
sebagai pengurang dari jumlah tercatat gross carrying amount of the asset;
bruto aset;
- Komitmen pinjaman dan kontrak jaminan - Loan commitments and financial
keuangan, penyisihan kerugian kredit guarantee contracts, allowance for
ekspektasian disajikan sebagai provisi; expected credit losses is presented as a
provision;
- Instrumen utang yang diukur pada nilai - Debt instruments measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income,
lain, penyisihan kerugian kredit allowance for expected credit losses are
ekspektasian tidak diakui dalam laporan not recognized in the statement of
posisi keuangan karena jumlah tercatat financial position because the carrying
dari aset-aset ini adalah nilai wajarnya. amounts of these assets are at their fair
Namun demikian penyisihan kerugian values. However, allowance for expected
kredit ekspektasian diungkapkan dan credit losses is disclosed and recognized
diakui dalam penghasilan komprehensif in other comprehensive income.
lain.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Perhitungan penurunan nilai secara Individual impairment calculation
individual
Bank menetapkan kredit yang diberikan The Bank determines that loans should be
yang harus dievaluasi penurunan nilainya evaluated for impairment through individual
secara individual jika kredit yang diberikan evaluation if loans are classified as Stage 3
diklasifikasikan sebagai Stage 3 dan and considered individually significant. The
dianggap signifikan secara individual. Bank Bank assesses ECL by estimating the
menghitung KKE dengan mengestimasi expected future cash flow from the loans.
arus kas ekspektasian dari kredit yang
diberikan.
Perhitungan penurunan nilai secara Collective impairment calculation
kolektif
Bank menetapkan kredit yang diberikan The Bank determines that loans should be
yang harus dievaluasi penurunan nilainya evaluated for impairment through collective
secara kolektif jika kredit yang diberikan evaluation if loans are classified as Stage 1,
diklasifikasikan sebagai Stage 1, Stage 2 Stage 2 and Stage 3 which are not
dan Stage 3 yang tidak dianggap signifikan considered individually significant. The
secara individual. Bank menghitung KKE Bank assesses ECL using collective
menggunakan pendekatan kolektif dengan approach with the risk parameter modelling
model parameter risiko yang menggunakan that incorporates a number of key
beberapa parameter utama, antara lain parameters, including the Probability of
Probability of Default (“PD”), Loss Given Default (“PD”), Loss Given Default (“LGD”),
Default (“LGD”), Exposure at Default Exposure at Default (“EAD”), and discount
(“EAD”), dan tingkat diskonto setelah rate after taking into consideration forward-
memperhitungkan informasi perkiraan masa looking information, including
depan, termasuk faktor makroekonomi. macroeconomic factors.
Bank menggunakan model yang kompleks The Bank primarily uses sophisticated
yang menggunakan matriks PD, LGD dan models that utilise the PD, LGD and EAD
EAD. metrics.
a. Probability of Default (“PD”) a. Probability of Default (“PD”)
Probabilitas yang timbul di suatu waktu The probability at a point in time that a
dimana debitur mengalami gagal bayar, counterparty will default, calibrated over
dikalibrasikan sampai dengan periode 12 up to 12 months from the reporting date
bulan dari tanggal laporan (Stage 1) atau (Stage 1) or over the lifetime of the
sepanjang umur (Stage 2 dan 3) dan product (Stage 2 and 3) and
digabungkan pada dampak asumsi incorporated to the impact of forward-
ekonomi masa depan yang memiliki looking economic assumptions that have
risiko kredit. PD diestimasikan pada poin an effect on credit risk. PD is estimated
in time di mana hal ini berfluktuasi at a point in time that means it will
sejalan dengan siklus ekonomi. fluctuate in line with the economic cycle.
b. Loss Given Default (“LGD”) b. Loss Given Default (“LGD”)
Kerugian yang diperkirakan akan timbul The loss that is expected to arise on
dari debitur yang mengalami gagal bayar default, incorporating the impact of
dengan menggabungkan dampak dari relevant forward-looking economic
asumsi ekonomi masa depan yang assumptions (if any), which represents
relevan (jika ada) di mana hal ini the difference between the contractual
mewakili perbedaan antara arus kas cash flows due and those that the Bank
kontraktual yang akan jatuh tempo expects to receive. The Bank estimates
dengan arus kas yang diharapkan untuk LGD based on the historical recovery
diterima. Bank mengestimasikan LGD rates and considers the recovery of any
berdasarkan data historis dari tingkat collateral that is integral to the financial
pemulihan dan memperhitungkan assets, taking into account forward-
pemulihan yang berasal dari jaminan looking economic assumptions if
terhadap aset keuangan dengan relevant.
mempertimbangkan asumsi ekonomi di
masa depan jika relevan.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
c. Exposure at Default (“EAD”) c. Exposure at Default (“EAD”)
Perkiraan nilai eksposur neraca pada The expected balance sheet exposure at
saat gagal bayar dengan the time of default, taking into account
mempertimbangkan bahwa perubahan that expected change in exposure over
ekspektasi yang diharapkan selama the lifetime of the exposure. This
masa eksposur. Hal ini menggabungkan incorporates the impact of drawdowns of
dampak penarikan fasilitas yang committed facilities, repayments of
committed, pembayaran pokok dan principal and interest, amortisation and
bunga, amortisasi dan pembayaran early payments, together with the impact
dipercepat, bersama dengan dampak of forward-looking economic
asumsi ekonomi masa depan jika assumptions if relevant.
relevan.
Untuk menentukan kerugian kredit To determine the expected credit loss,
ekspektasian komponen-komponen ini akan these components are multiplied together
diperhitungkan secara bersama-sama dan and discounted to the balance sheet date
didiskontokan ke tanggal laporan keuangan using the effective interest rate as the
menggunakan diskonto berdasarkan suku discount rate.
bunga efektif.
Penerimaan kembali atas aset keuangan Recoveries of written-off financial assets
yang telah dihapusbukukan
Ketika kredit yang diberikan tidak tertagih, When a loan is uncollectible, it is written off
kredit yang diberikan tersebut dihapusbuku against the related allowance for
dengan menjurnal balik cadangan kerugian impairment loss. Such loans are written off
penurunan nilai. Kredit yang diberikan after all the necessary procedures have
tersebut dapat dihapus buku setelah semua been completed and the amount of the loss
prosedur yang diperlukan telah dilakukan has been determined.
dan jumlah kerugian telah ditentukan.
Penerimaan kembali atas aset keuangan The recoveries of written-off financial assets
yang telah dihapusbukukan pada tahun in the current year are credited by adjusting
berjalan dikreditkan dengan menyesuaikan the allowance for impairment losses
akun cadangan kerugian penurunan nilai. accounts. Recoveries of written-off financial
Penerimaan kembali atas aset keuangan assets from previous years are recorded as
yang telah dihapusbukukan pada tahun operational income other than interest
sebelumnya dicatat sebagai pendapatan income.
operasional selain pendapatan bunga.
ii. Penurunan nilai aset non-keuangan ii. Impairment of non-financial assets
Nilai tercatat dari aset yang bukan aset The carrying amounts of the Bank’s non-
keuangan Bank, kecuali aset pajak financial assets, other than deferred tax
tangguhan, ditelaah setiap tanggal assets, are reviewed at each reporting date
pelaporan untuk menentukan apakah to determine whether there is any indication
terdapat indikasi penurunan nilai. Jika of impairment. If any such indication exists
indikasi tersebut ada, maka nilai yang dapat then the asset’s recoverable amount will be
dipulihkan dari aset tersebut akan estimated.
diestimasi.
Nilai yang dapat diperoleh kembali dari The recoverable amount of an asset or
suatu aset atau unit penghasil kas adalah cash generating unit is the greater of its
sebesar jumlah yang lebih tinggi antara nilai value in use and its fair value less costs to
pakainya dan nilai wajar aset atau unit sell. In assessing value in use,
penghasil kas dikurangi biaya untuk the estimated future cash flows are
menjual. Dalam menilai nilai pakai, estimasi discounted to their present value using
arus kas masa depan didiskontokan ke nilai pre-tax discount rate that reflects
sekarang dengan menggunakan tingkat current market assessments of the time
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
diskonto sebelum pajak yang mencerminkan value of money and the risks specific to the
penilaian pasar saat ini terhadap nilai kas asset.
kini dan risiko spesifik terhadap aset
tersebut.
Cadangan penurunan nilai diakui pada Allowance for impairment loss recognized in
tahun sebelumnya dinilai pada setiap prior year is assessed at each reporting
tanggal pelaporan untuk melihat adanya date for any indications that the loss has
indikasi bahwa kerugian telah menurun atau decreased or no longer exists. An
tidak ada lagi. Kerugian penurunan nilai impairment loss is reversed if there has
dijurnal balik jika terdapat perubahan been a change in the estimates used to
estimasi yang digunakan dalam determine the recoverable amount.
menentukan nilai yang dapat dipulihkan.
Cadangan kerugian penurunan nilai dijurnal Allowance for impairment losses is reversed
balik hanya hingga nilai tercatat aset tidak only to the extent that the asset’s carrying
melebihi nilai tercatat yang telah ditentukan, amount does not exceed the carrying
dikurangi dengan depresiasi atau amount that would have been determined,
amortisasi, jika cadangan penurunan nilai net of depreciation or amortization, if no
tidak pernah diakui. impairment loss had been recognized.
Bank tidak diwajibkan lagi untuk membentuk The Bank is not required to provide an
cadangan kerugian penurunan nilai untuk allowance for impairment losses for non-
aset non produktif, tetapi Bank tetap harus productive assets, but the Bank should still
menghitung cadangan kerugian penurunan calculate the impairment losses in
nilai mengacu pada standar akuntansi yang accordance with the applicable accounting
berlaku (Catatan 14b). standards (see Note 14b).
2.n. Aset tetap, aset hak-guna dan liabilitas sewa 2.n. Fixed assets, right-of-use assets and lease
liabilities
Aset tetap Fixed assets
Bank menerapkan kebijakan akuntansi model Bank applies revaluation model as accounting
revaluasi untuk aset tetap berupa tanah dan policy for land and buildings. Fixed assets
bangunan. Aset tetap selain tanah dan other than land and buildings apply cost model.
bangunan menggunakan model biaya.
Tanah dan bangunan disajikan sebesar nilai Land and buildings are stated at fair value, less
wajar, dikurangi akumulasi penyusutan untuk subsequent depreciation for buildings.
bangunan. Penilaian terhadap tanah dan Valuation of land and buildings is performed by
bangunan dilakukan oleh penilai independen external independent valuers with certain
eksternal yang telah memiliki sertifikasi. qualification. Valuations are performed with
Penilaian atas aset tersebut dilakukan secara sufficient regularity to ensure that the fair value
berkala untuk memastikan bahwa nilai wajar of a revalued asset does not differ materially
aset yang direvaluasi tidak berbeda secara from its carrying amount. Any accumulated
material dengan nilai tercatatnya. Akumulasi depreciation at the date of revaluation is
penyusutan pada tanggal revaluasi dieliminasi eliminated against the gross carrying amount
terhadap nilai tercatat bruto aset, dan nilai of the asset, and the net amount is restated to
netonya disajikan kembali sebesar nilai the revalued amount of the asset.
revaluasian aset tetap.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset change
mengalami perubahan yang signifikan dan significantly, it is necessary to revaluate on an
fluktuatif, maka perlu direvaluasi secara annual basis, whereas if the fair value of the
tahunan, sedangkan jika nilai wajar dari aset revaluated asset does not change significantly,
yang direvaluasi tidak mengalami perubahan it is necessary to revaluate every 3 years,
yang signifikan dan fluktuatif, maka perlu taking the conditions of the related year into
dilakukan revaluasi setiap 3 tahun sekali, considerations.
dengan mempertimbangkan kondisi pada tahun
tersebut.
Kenaikan nilai tercatat yang timbul dari Increase in the carrying amount arising from
revaluasi tanah dan bangunan dicatat sebagai revaluation of land and buildings is recorded in
“Surplus Revaluasi Aset Tetap” dan disajikan “Revaluation Surplus of Fixed Assets” and
sebagai “Penghasilan Komprehensif Lain”. presented as “Other Comprehensive Income”.
Penurunan nilai tercatat yang timbul dari Decrease in carrying amount as a result of
revaluasi, jika ada, dicatat sebagai beban pada revaluation, if any, is recorded as expenses in
tahun berjalan. Apabila aset tersebut memiliki the current year. If the asset does have
saldo “Surplus Revaluasi Aset Tetap” maka balance on its “Revaluation Surplus of Fixed
selisih penurunan nilai tercatat tersebut Assets”, loss from revaluation of fixed asset is
dibebankan terhadap “Surplus Revaluasi Aset charged to “Revaluation Surplus of Fixed
Tetap” yang disajikan sebagai “Penghasilan Assets” which is presented as “Other
Komprehensif Lain” dan sisanya diakui sebagai Comprehensive Income” and the remaining
beban tahun berjalan. balance is charged to current year’s expenses.
Surplus revaluasi yang dipindahkan ke saldo The amount of the surplus transferred would
laba adalah sebesar perbedaan biaya be the difference between depreciation based
perolehan awalnya. Pemindahan surplus on the revalued carrying amount of the asset
revaluasi ke saldo laba tidak dilakukan melalui and depreciation based on the asset’s original
laba rugi. cost. Transfer from revaluation surplus to
retained earnings is not made through profit
and loss.
Aset tetap, selain tanah dan bangunan, pada Fixed assets, except land and buildings, are
awalnya dinyatakan sebesar harga perolehan. initially recognized at cost. Acquisition cost
Biaya perolehan mencakup harga pembelian includes purchase price and expenditures
dan semua pengeluaran-pengeluaran yang directly attributable to bring the assets to the
terkait secara langsung untuk membawa aset location and condition necessary for it to be
tersebut ke lokasi dan kondisi yang diperlukan capable of operating in the manner attended
untuk memungkinkan aset tersebut beroperasi by management. Subsequent to initial
sebagaimana ditentukan oleh manajemen. measurement, fixed assets are measured
Setelah pengukuran awal, aset tetap diukur using cost model, carried at its cost less
dengan model biaya, dicatat pada harga accumulated depreciation and accumulated
perolehan dikurangi akumulasi penyusutan dan impairment losses.
akumulasi kerugian penurunan nilai aset.
Tanah, termasuk biaya pengurusan legal hak Land, including legal cost incurred when the
atas tanah ketika tanah diperoleh pertama kali, land was first acquired, is recognized as part of
diakui sebagai bagian dari biaya perolehan the land acquisition cost and not amortized.
aset tanah dan tidak diamortisasi. Biaya The cost of the extension or renewal of legal
pengurusan perpanjangan atau pembaruan right over land is deferred and amortized over
legal hak atas tanah ditangguhkan dan the life of legal life or economic life of the land,
diamortisasi sepanjang umur hukum hak atau whichever is shorter.
umur ekonomi tanah, mana yang lebih pendek.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Penyusutan aset tetap selain tanah dihitung Depreciations of fixed assets other than land
dengan menggunakan metode garis lurus atau are calculated on a straight-line or double
saldo menurun berganda berdasarkan taksiran declining balance method based on the
masa manfaat aset tetap sebagai berikut: estimated useful lives of the assets as follows:
Tahun/
Years
Bangunan 20 Buildings
Peralatan dan perabot kantor, Office equipment and furniture and fixtures,
kendaraan dan perbaikan gedung 4-8 vehicles and building improvements
Beban perbaikan dan pemeliharaan Normal repair and maintenance expenses are
dibebankan pada laba rugi; sedangkan charged to the profit or loss; while renovation
renovasi dan penambahan yang jumlahnya and betterments, which are significant and
signifikan dan memperpanjang masa manfaat prolong the useful life of assets, are capitalized
dikapitalisasi ke aset tetap yang bersangkutan. to the respective assets. The carrying amount
Nilai tercatat serta akumulasi penyusutan atas and the related accumulated depreciation of
aset tetap yang tidak digunakan lagi atau dijual, fixed assets which are not utilized anymore or
dikeluarkan dari kelompok aset tetap yang sold, are removed from the related Bank of
bersangkutan, dan laba atau ruginya diakui assets, and the gains or losses are recognized
dalam laba rugi. in the profit or loss.
Aset dalam penyelesaian merupakan aset yang Construction in progress consists of assets
masih dalam proses pembangunan dan belum that are still in progress of construction and are
siap untuk digunakan, serta dimaksudkan untuk not ready for use yet and are intended to be
dipergunakan dalam kegiatan usaha. Aset ini used for business activity. This account is
dicatat sebesar biaya yang telah dikeluarkan recorded based on the amount paid and
dan dipindahkan ke aset tetap yang transferred to the respective fixed assets when
bersangkutan pada saat selesai dan siap completed and ready to use.
digunakan.
Jumlah tercatat aset tetap dihentikan An item of fixed asset is derecognized upon
pengakuannya pada saat dilepaskan atau saat disposal or when no future economic benefits
tidak ada manfaat ekonomis masa depan yang are expected from its use or disposal. Any gain
diharapkan dari penggunaan atau or loss arising on derecognition of the asset
pelepasannya. Laba atau rugi yang timbul dari (calculated as the difference between the net
penghentian pengakuan aset (dihitung sebagai disposal proceeds and the carrying amount of
perbedaan antara jumlah neto hasil pelepasan the asset) is included in profit or loss in the
dan jumlah tercatat dari aset) diperhitungkan period such asset is derecognized.
dalam laba rugi pada periode aset tersebut
dihentikan pengakuannya.
Pada setiap akhir tahun buku, Bank melakukan The residual values, useful lives and methods
penelaahan atas nilai residu, masa manfaat of depreciation of fixed asset are reviewed by
dan metode penyusutan dan disesuaikan Bank and adjusted prospectively, if
secara prospektif. appropriate, at the end of each year.
Aset hak-guna dan liabilitas sewa Right-of-use assets and lease liabilities
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. The Bank can
jangka waktu untuk dipertukarkan dengan choose not to recognise the right-of-use asset
imbalan. Bank dapat memilih untuk tidak and lease liabilities for:
mengakui aset hak-guna dan liabilitas sewa
untuk:
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• 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;
opsi beli;
• sewa atas aset dengan nilai rendah. • Leases of low value assets.
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 mengoperasikan • The Bank has the right to operate the
aset; dan assets; and
• Bank telah mendesain aset dengan cara • The Bank has designed the assets by
menetapkan sebelumnya bagaimana dan predetermining how and for what purpose it
untuk tujuan apa aset akan digunakan will be used.
selama periode penggunaan.
Bank mengakui liabilitas sewa sebesar jumlah The Bank recognized lease liabilities at the
pembayaran sewa yang masih harus dibayar amount of lease payments accrued to the end
hingga akhir masa sewa yang didiskontokan of the lease term which is discounted using the
dengan menggunakan suku bunga pinjaman incremental borrowing rate. While the right-of-
inkremental. Sedangkan aset hak guna use assets includes the amount of lease
mencakup jumlah liabilitas sewa yang diakui, liabilities recognized, initial direct costs paid,
biaya langsung awal yang dibayarkan, biaya restoration costs and lease payments on or
pemulihan dan pembayaran sewa yang before the start date of the lease, less lease
dilakukan pada atau sebelum tanggal mulai incentives received. Right-of-use are
sewa, dikurangi insentif sewa yang diterima. depreciated using the straight-line method over
Aset hak guna disusutkan dengan metode garis the shorter period between the lease term and
lurus selama jangka waktu yang lebih pendek the estimated useful life of the asset.
antara masa sewa dengan estimasi masa
manfaat aset.
Jika kepemilikan aset sewa dialihkan ke Bank If the ownership of lease asset is transferred to
pada akhir masa sewa atau pembayaran sewa the Bank at the end of the lease term or the
mencerminkan pelaksanaan opsi pembelian, lease payments reflect the exercise of the
penyusutan dihitung menggunakan estimasi purchase option, depreciation is calculated
masa manfaat ekonomis aset. Aset hak-guna using the estimated useful life of the assets.
diuji penurunan nilainya sesuai dengan Right-of-use assets are tested for impairment
PSAK 236 tentang “Penurunan Nilai Aset”. in accordance with PSAK 236 regarding
“Impairment of Assets”.
Pada tanggal dimulainya sewa, Bank mengakui On the initial lease date, the Bank recognized
liabilitas sewa yang diukur pada nilai kini dari lease liabilities which measured at the present
pembayaran sewa masa depan yang akan value of future lease payments that will be paid
dibayarkan selama masa sewa. Pembayaran over the lease term. Lease payments include
sewa termasuk pembayaran tetap (termasuk fixed payments (including substantially fixed
pembayaran tetap secara-substansi) dikurangi payments), less lease incentive receivables,
piutang insentif sewa, pembayaran sewa variable lease payments that depends on index
variabel yang bergantung pada indeks atau or interest rate, and the expected amount to be
suku bunga, dan jumlah yang diharapkan akan paid in a residual value guarantee. Lease
dibayar dalam jaminan nilai residu. payments also include the reasonable exercise
Pembayaran sewa juga termasuk harga price for the purchase option if it is determined
eksekusi opsi pembelian yang wajar jika to be made by the Bank and the payment of a
dipastikan akan dilakukan oleh Bank dan penalty to terminate the lease, if the lease term
pembayaran penalti untuk mengakhiri sewa, reflects the Bank exercising the lease
jika jangka waktu sewa mencerminkan Bank termination option. Variable lease payments
mengeksekusi opsi penghentian sewa. that are not depends on an index or interest
Pembayaran sewa variabel yang tidak rate are recognized as an expense in the
bergantung pada indeks atau suku bunga period in which the event or condition that
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
diakui sebagai beban pada periode di mana triggers the payment occurs.
peristiwa atau kondisi yang memicu
pembayaran terjadi.
Dalam menghitung nilai kini dari pembayaran In calculating the present value of lease
sewa, Bank menggunakan suku bunga payments, the Bank uses the lessee’s
pinjaman inkremental penyewa pada tanggal incremental borrowing rate at the inception
dimulainya sewa karena suku bunga implisit date of the lease since the implicit interest rate
dalam sewa tidak dapat ditentukan. Setelah in the lease cannot be determined. After the
tanggal dimulainya sewa, jumlah liabilitas sewa inception date of the lease, the amount of the
ditingkatkan untuk mencerminkan pertambahan lease liability is increased to reflect the interest
bunga dan dikurangi pembayaran sewa yang increase and less lease payments made.
dilakukan. Selain itu, jumlah tercatat liabilitas Furthermore, the lease liabilities carrying
sewa diukur kembali jika terdapat modifikasi, amount is remeasured if there are
perubahan jangka waktu sewa, perubahan modifications, changes in term of the lease,
pembayaran sewa, atau perubahan dalam lease payments, or the valuation of the option
penilaian opsi untuk membeli aset pendasar. to purchase the underlying asset.
Sewa jangka pendek (dengan jangka waktu Short-term leases (with term of less or equal to
kurang atau sama dengan 12 bulan) dan sewa 12 months) and leases of low-value assets,
aset bernilai rendah, serta elemen-elemen and elements of those leases, partially or
sewa tersebut, sebagian atau seluruhnya tidak entirely not applying the recognition principles
menerapkan prinsip-prinsip pengakuan yang stipulated by PSAK 116 will be treated the
ditentukan oleh PSAK 116 akan diperlakukan same as operating leases in PSAK 30. The
sama dengan sewa operasi pada PSAK 30. Bank will recognize these lease payments on a
Bank akan mengakui pembayaran sewa straight-line basis during the lease period on
tersebut dengan dasar garis lurus selama masa the statement of profit or loss and other
sewa dalam laporan laba rugi dan penghasilan comprehensive income. This expense is
komprehensif lain. Beban ini dicatat pada recorded under general and administrative
beban umum dan administrasi dalam laporan expenses in profit or loss.
laba rugi.
Penerapan pencatatan PSAK 116 berlaku The recording implementation of PSAK 116 is
untuk seluruh sewa (kecuali sebagaimana yang applied for all leases (except as stated earlier),
disebutkan sebelumnya), yaitu sebagai berikut: as follows:
a. Menyajikan aset hak-guna sebagai bagian a. Presents right-of-use assets as part of
dari aset tetap dan liabilitas sewa disajikan fixed assets and lease liabilities presented
sebagai bagian dari liabilitas lain-lain dalam as part of other liabilities in the statement
laporan posisi keuangan, yang diukur pada of financial position which measured at the
nilai kini dari pembayaran sewa masa present value of the future lease
depan; payments;
b. Mencatat penyusutan aset hak-guna dan b. Records depreciation of right-of-use assets
bunga atas liabilitas sewa dalam laporan and interest on lease liabilities in the
laba rugi dan penghasilan komprehensif; statement of profit or loss and other
dan comprehensive income; and
c. Memisahkan jumlah total pembayaran ke c. Separates the total amount of cash paid
bagian pokok (disajikan dalam kegiatan into principal portion (presented within
pendanaan) dan bunga (disajikan dalam financing activities) and interest (presented
kegiatan operasional) dalam laporan arus within operating activities) in the statement
kas. of cash flows.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2.o. Agunan yang diambil alih 2.o. Foreclosed assets
Agunan yang diambil alih disajikan dalam akun Foreclosed assets are presented in the other
aset lain-lain. assets account.
Agunan yang diambil alih dinyatakan sebesar Foreclosed assets are stated at net realizable
nilai realisasi bersih atau sebesar nilai value or stated at loan outstanding amount,
outstanding kredit yang diberikan, mana yang whichever is lower. Net realizable value is the
lebih rendah. Nilai realisasi bersih adalah nilai fair value of the foreclosed assets less
wajar agunan yang diambil alih dikurangi estimated costs of disposing the assets. The
dengan estimasi biaya untuk menjual agunan excess of loan receivable over the net
tersebut. Selisih lebih saldo kredit di atas nilai realizable value of the foreclosed assets is
realisasi neto dari agunan yang diambil alih charged to allowance for loan impairment
dibebankan ke dalam akun cadangan kerugian losses.
penurunan nilai kredit.
Selisih antara nilai agunan yang diambil alih The difference between the value of the
dan hasil penjualannya diakui sebagai foreclosed assets and the proceeds from the
keuntungan atau kerugian pada saat penjualan. sale of such property is recorded as a gain or
loss when the property is sold.
Manajemen mengevaluasi nilai agunan yang Management evaluates the value of foreclosed
diambil alih secara berkala. Cadangan kerugian assets regularly. An allowance for possible
penurunan nilai pada agunan yang diambil alih losses on foreclosed assets are provided
dibentuk berdasarkan penurunan nilai agunan based on the decline in value of foreclosed
yang diambil alih. assets.
Beban-beban sehubungan dengan perolehan Expenses in relation with the acquisition and
dan pemeliharaan agunan yang diambil alih maintenance of foreclosed assets are charged
dibebankan pada laba rugi tahun berjalan pada in the profit or loss in the current year.
saat terjadinya.
2.p. Aset lain-lain 2.p. Other assets
Terdiri dari aset yang tidak material yang tidak Represent immaterial assets that cannot be
dapat digolongkan dalam pos-pos sebelumnya. classified under the above accounts. Other
Aset lain-lain dinyatakan sebesar nilai tercatat, assets are stated at carrying amount, which is
yaitu harga perolehan setelah dikurangi dengan cost less accumulated amortization, allowance
akumulasi amortisasi, penurunan nilai atau for impairment losses or possible losses.
cadangan kerugian.
2.q. Liabilitas segera 2.q. Obligations due immediately
Liabilitas segera merupakan liabilitas Bank Obligations due immediately represent the
kepada pihak lain yang sifatnya wajib segera Bank’s liabilities to beneficiaries that are
dibayarkan sesuai dengan perintah pemberi payable immediately in accordance with the
amanat atau perjanjian yang ditetapkan demand from the beneficiaries or as agreed
sebelumnya. Liabilitas segera dinyatakan upon by the Bank’s and the beneficiaries.
sebesar nilai liabilitas Bank kepada pemberi Obligation due immediately are stated at
amanat. outstanding payables to the beneficiaries.
2.r. Simpanan dari nasabah dan simpanan dari 2.r. Deposits from customer and deposits from
Bank lain other banks
Simpanan dari nasabah dan simpanan dari Deposits from customer and deposits from
bank lain pada awalnya diukur pada nilai wajar other banks are initially measured at fair value
ditambah biaya transaksi yang dapat plus directly attributable transaction costs and
diatribusikan secara langsung dan setelah subsequently measured at their amortized cost
pengakuan awal diukur pada biaya perolehan using the effective interest method.
diamortisasi dengan menggunakan metode
suku bunga efektif.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2.s. Pendapatan dan beban bunga 2.s. Interest income and expense
Pendapatan dan beban bunga diakui dalam Interest income and expenses are recognized
laba rugi dengan menggunakan metode suku in the profit or loss using the effective interest
bunga efektif. Suku bunga efektif adalah suku rate method. The effective interest rate is the
bunga yang secara tepat mendiskontokan rate that exactly discounts the estimated future
estimasi pembayaran dan penerimaan kas di cash payments and receipts through the
masa datang selama perkiraan umur dari aset expected life of the financial asset or financial
keuangan atau liabilitas keuangan (atau, jika liability (or, where appropriate, a shorter
lebih tepat, digunakan periode yang lebih period) to the carrying amount of the financial
singkat) untuk memperoleh nilai tercatat dari asset or financial liability. When calculating the
aset keuangan atau liabilitas keuangan. Pada effective interest rate, the Bank estimates
saat menghitung suku bunga efektif, Bank future cash flows considering all contractual
mengestimasi arus kas di masa datang dengan terms of the financial instrument but not future
mempertimbangkan seluruh persyaratan credit losses.
kontraktual dalam instrumen keuangan
tersebut, tetapi tidak mempertimbangkan
kerugian kredit di masa mendatang.
Perhitungan suku bunga efektif mencakup The calculation of the effective interest rate
biaya transaksi (Catatan 2e.ii) dan seluruh includes transaction costs (Note 2e.ii) and all
imbalan/provisi dan bentuk lain yang fees and points paid or received that are an
dibayarkan atau diterima yang merupakan integral part of the effective interest rate.
bagian tak terpisahkan dari suku bunga efektif.
Pendapatan dan beban bunga yang disajikan di Interest income and expenses presented in the
dalam laba rugi meliputi: profit or loss include:
a. Pendapatan dan beban bunga atas aset a. Interest income and expense on financial
keuangan yang diukur pada nilai wajar assets measured at fair value through
melalui penghasilan komprehensif lain other comprehensive income as well as
serta aset keuangan dan liabilitas financial assets and financial liabilities
keuangan yang dicatat berdasarkan biaya recorded at amortized cost are recognized
perolehan diamortisasi, diakui pada in the statement of profit or loss using the
laporan laba rugi dengan menggunakan effective interest method.
metode suku bunga efektif.
Jumlah tercatat bruto aset keuangan The gross carrying amount of a financial
adalah biaya perolehan diamortisasi aset asset is the amortized cost of a financial
keuangan sebelum disesuaikan dengan asset before adjusting for allowance for
cadangan penurunan nilai. impairment.
Dalam menghitung pendapatan dan beban In calculating interest income and
bunga, tingkat bunga efektif diterapkan expenses, the effective interest rate is
pada jumlah tercatat bruto aset (ketika aset applied to the gross carrying amount of an
tersebut bukan aset keuangan memburuk) asset (when the asset is not a deteriorated
atau terhadap biaya perolehan diamortisasi financial asset) or to the amortized cost of
dari liabilitas. a liability.
Untuk aset keuangan yang memburuk For financial assets that deteriorated after
setelah pengakuan awal, pendapatan initial recognition, interest income is
bunga dihitung dengan menerapkan tingkat calculated by applying an effective interest
bunga efektif terhadap biaya perolehan rate to the amortized cost of the financial
diamortisasi dari aset keuangan tersebut. assets. If the asset no longer deteriorates,
Jika aset tersebut tidak lagi memburuk, the calculation of interest income will be
maka perhitungan pendapatan bunga akan calculated by applying an effective interest
dihitung dengan menerapkan tingkat bunga rate to the gross carrying amount of the
efektif terhadap nilai tercatat bruto dari aset financial asset.
keuangan tersebut.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
b. Keuntungan dan kerugian yang timbul dari b. Gains and losses arising from changes in
perubahan nilai wajar atas aset keuangan the fair value of fair value through other
yang diklasifikasikan dalam kelompok nilai comprehensive income financial assets
wajar melalui penghasilan komprehensif other than foreign exchange gains or
lain diakui secara langsung dalam laba rugi losses on debt instrument are recognized
komprehensif (merupakan bagian dari directly in other comprehensive income (as
ekuitas) sampai aset keuangan tersebut part of equity), until the financial asset is
dihentikan pengakuannya atau adanya derecognized or impaired, except gain or
penurunan nilai, kecuali keuntungan atau loss arising from changes in exchanges
kerugian akibat perubahan nilai tukar untuk rate for debt instrument.
instrumen utang.
Pada saat aset keuangan dihentikan When a financial asset is derecognized or
pengakuannya atau dilakukan penurunan impaired, the cumulative gains or losses
nilai, keuntungan atau kerugian kumulatif previously recognized in equity are
yang sebelumnya diakui dalam ekuitas recognized in profit or loss.
harus diakui pada laba rugi.
2.t. Provisi dan komisi 2.t. Fees and commissions
Pendapatan dan beban provisi dan komisi yang Fees and commission income and expenses
signifikan dan merupakan bagian tak that are significant and integral to the effective
terpisahkan dari suku bunga efektif atas aset interest rate on financial asset or financial
keuangan atau liabilitas keuangan dimasukkan liability are included in the measurement of the
ke dalam perhitungan suku bunga efektif. effective interest rate.
Pendapatan provisi dan komisi lainnya Other fees and commission income, including
termasuk provisi yang terkait dengan kegiatan credit related fees, export-import related fees,
perkreditan, kegiatan ekspor-impor, provisi syndication lead arranger fees, and provision
sebagai pengatur sindikasi dan provisi atas for services are recognized when the related
jasa diakui pada saat jasa tersebut dilakukan. services are performed.
Beban provisi dan komisi lainnya sehubungan Other fees and commission expense related
dengan transaksi antar bank diakui sebagai mainly to inter-bank transaction are recognized
beban pada saat jasa tersebut diterima. as expense when the service are received.
Apabila pinjaman diselesaikan sebelum jatuh The outstanding balances of unamortized fees
tempo, maka saldo pendapatan provisi dan and commissions on loans terminated or
komisi yang belum diamortisasi diakui pada settled prior to maturity are recognized as
saat pinjaman diselesaikan. income when the loans are settled.
2.u. Keuntungan/(kerugian) perubahan nilai 2.u. Gain/(loss) from changes in fair value of
wajar aset keuangan financial assets
Keuntungan/(kerugian) perubahan nilai wajar Gain/(loss) from changes in fair value of
instrumen keuangan merupakan perubahan financial instruments represent changes in fair
nilai wajar dari efek-efek dan instrumen value of securities and derivative instruments
derivatif yang ditetapkan pada nilai wajar designated at fair value through profit or loss.
melalui laba rugi.
2.v. Provisi 2.v. Provisions
Provisi diakui jika, sebagai akibat peristiwa A provision is recognized if, as a result of a
masa lalu, Bank memiliki kewajiban kini, baik past event, the Bank has a present legal or
bersifat hukum maupun bersifat konstruktif, constructive obligation that can be estimated
yang dapat diestimasi secara andal, dan reliably, and it is probable that an outflow of
kemungkinan besar penyelesaian kewajiban economic benefits will be required to settle the
tersebut mengakibatkan arus keluar sumber obligation.
daya yang mengandung manfaat ekonomi.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2.w. Liabilitas imbalan pasca-kerja 2.w. Post-employment benefits liability
i. Imbalan pasca-kerja i. Post-employment benefits
Skema pensiun diklasifikasikan sebagai Pension schemes are classified as either
program iuran pasti atau program imbalan defined contribution plans or defined
pasti, tergantung pada substansi ekonomi benefit plans, depending on the economic
dari syarat dan kondisi utama program substance of the plan as derived from its
tersebut. Program iuran pasti adalah principal terms and conditions. A defined
program pensiun yang mewajibkan Bank contribution plan is a pension plan under
membayar sejumlah iuran tertentu kepada which the Bank pays fixed contributions
entitas terpisah. into a separate entity.
Bank tidak memiliki kewajiban hukum atau The Bank has no legal or constructive
konstruktif untuk membayar iuran lebih obligations to pay further contributions if
lanjut jika entitas tersebut tidak memiliki the fund does not hold sufficient assets to
aset yang cukup untuk membayar seluruh pay all employees the benefits relating to
imbalan atas jasa yang diberikan pekerja employee service in the current and prior
pada periode berjalan dan tahun-tahun periods. A defined benefit plan is a
sebelumnya. Program imbalan pasti adalah pension plan that is not a defined
program pensiun yang bukan merupakan contribution plan. Typically, defined benefit
program iuran pasti. Program imbalan pasti plans define an amount of pension benefit
adalah program pensiun yang menentukan that an employee will receive upon
jumlah imbalan pensiun yang akan diterima retirement, usually dependent on one or
seorang pekerja pada saat pensiun, more factors such as age, years of service
biasanya berdasarkan pada satu atau lebih and compensation.
faktor seperti usia, masa kerja, dan
kompensasi.
Bank harus mencadangkan jumlah minimal The Bank is required to provide a minimum
imbalan pensiun sesuai dengan Undang- amount of pension benefit in accordance
Undang No. 11/2020 tentang Cipta Kerja with Law No. 11/2020 on Job Creation
(“UUCK”) sebagaimana telah (“JCL”) as amended by Perpu No.2/2022
diamendemen dengan Perpu No.2/2022 and Law No.6/2023 or the Bank’s
dan UU No.6/2023 atau Perjanjian Kerja Collective Labour Agreement (the “CLA”)
Bersama (“PKB”) atau Peraturan or Company Regulation (“CR”), whichever
Perusahaan (“PP”), mana yang lebih tinggi. is higher. Since the JCL or the CLA or the
Karena UUCK atau PKB atau PP CR sets the formula for determining the
menentukan rumus tertentu untuk minimum amount of benefits, in substance
menghitung jumlah minimal imbalan pension plans under the JCL or the CLA or
pensiun, pada dasarnya, program pensiun the CR represent defined benefit plans.
berdasarkan UUCK atau PKB atau PP
adalah program imbalan pasti.
Sehubungan dengan program imbalan The liability recognized in the statement of
pasti, liabilitas diakui pada laporan posisi financial position in respect of defined
keuangan setara dengan nilai kini benefit pension plans is equivalent to the
kewajiban imbalan pasti pada akhir tahun present value of the defined benefit
pelaporan. Kewajiban imbalan pasti obligation at the end of the reporting year.
dihitung setiap tahun oleh aktuaris The defined benefit obligation is calculated
independen dengan menggunakan metode annually by independent actuaries using
Projected Unit Credit. the Projected Unit Credit method.
Nilai kini kewajiban imbalan pasti The present value of the defined benefit
ditentukan dengan mendiskontokan arus obligation is determined by discounting the
kas keluar yang diestimasi dengan estimated future cash outflows using the
menggunakan tingkat bunga obligasi interest rates of high-quality corporate
korporat berkualitas tinggi dalam bonds that are denominated in the
denominasi mata uang dimana imbalan currency in which the benefits will be paid,
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
akan dibayarkan dan memiliki jangka waktu and that have terms of maturity
jatuh tempo mendekati jangka waktu approximating the terms of the related
kewajiban pensiun. Apabila tidak terdapat pension obligations. When there is no
pasar aktif untuk obligasi korporat tersebut, deep market for such bonds, the market
digunakan bunga obligasi pemerintah. rates of government bonds are used.
Biaya jasa lalu diakui segera dalam laba Past service costs are recognized
rugi. Keuntungan dan kerugian atas immediately in profit or loss. Gains or
kurtailmen atau penyelesaian suatu losses on the curtailment or settlement of a
program imbalan pasti diakui pada saat defined benefit plan are recognized when
kurtailmen atau penyelesaian tersebut the curtailment or settlement occurs.
terjadi.
Pengukuran kembali yang timbul dari Remeasurements arising from experience
penyesuaian pengalaman dan perubahan adjustments and changes in actuarial
asumsi-asumsi aktuarial dibebankan atau assumptions are charged or credited to
dikreditkan pada ekuitas dalam laporan equity in the statement of other
penghasilan komprehensif lain pada comprehensive income in the period in
periode dimana beban tersebut terjadi. which they arise. The accumulated
Akumulasi saldo pengukuran kembali remeasurements balance is reported in
dilaporkan di saldo laba. retained earnings.
2.x. Perpajakan 2.x. Taxation
Beban pajak terdiri dari pajak kini dan The tax expense comprises current and
tangguhan. Beban pajak diakui dalam laba rugi. deferred tax. Tax expense is recognized in the
profit or loss.
Manajemen melakukan evaluasi secara Management periodically evaluates the
periodik atas posisi yang diambil dalam surat positions taken in tax returns with respect to
pemberitahuan pajak apabila terdapat situasi di situation in which applicable tax regulation is
mana peraturan perpajakan yang berlaku subject to interpretation. The Bank establishes
adalah subjek atas interpretasi. Bank provisions, where appropriate, on the basis of
membentuk cadangan, jika dianggap perlu, amounts expected to be paid to the tax
berdasarkan jumlah yang diestimasikan akan authorities.
dibayarkan ke kantor pajak.
Pajak penghasilan tangguhan disajikan dengan Deferred income tax is determined using the
menggunakan metode liabilitas untuk semua liability method, for all temporary differences
perbedaan temporer yang muncul antara dasar arises between the tax bases of assets and
pengenaan pajak atas aset dan liabilitas liabilities and their carrying values for financial
dengan nilai tercatatnya dalam rangka reporting purposes at each reporting date.
kebutuhan laporan keuangan pada setiap Currently enacted or substantially enacted tax
tanggal pelaporan. Tarif pajak yang berlaku rates are used to determine deferred income
digunakan dalam menentukan pajak tax.
penghasilan tangguhan.
Aset pajak tangguhan diakui apabila terdapat Deferred tax assets are recognized to the
kemungkinan besar bahwa jumlah laba pada extent that it is probable that future taxable
masa mendatang akan memadai untuk profit will be available to compensate the
mengkompensasi aset pajak tangguhan yang deferred tax assets that arise from temporary
muncul akibat perbedaan temporer tersebut. differences.
Perbedaan antara nilai tercatat dari aset The difference between the carrying amount of
revaluasian dan dasar pengenaan pajak a revalued asset and its tax base is a
merupakan perbedaan temporer sehingga temporary difference that gives rise to a
menimbulkan liabilitas atau aset pajak deferred tax liability or asset, except for certain
tangguhan, kecuali untuk aset tertentu seperti asset such as land, which realization is taxed
tanah yang pada saat realisasinya dikenakan with final tax on gross value of transaction.
pajak final yang dikenakan atas nilai bruto
transaksi.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Koreksi terhadap liabilitas perpajakan diakui Amendments to taxation obligations are
saat surat ketetapan pajak diterima atau jika recorded when an assessment is received or, if
mengajukan keberatan, pada saat keputusan appealed against, when the results of the
atas keberatan tersebut telah ditetapkan. appeal have been decided.
2.y. Laba per saham 2.y. Earnings per share
Laba per saham dasar dihitung dengan Earnings per share is computed by dividing
membagi laba tahun berjalan dengan rata-rata income for the year with the weighted average
tertimbang jumlah saham biasa yang number of outstanding common shares issued
ditempatkan dan disetor penuh selama tahun and are fully paid-up during the year, after
yang bersangkutan, setelah memperhitungkan considering effect of stock dividends and
pembagian dividen saham dan saham bonus bonus shares distribution that applied
yang diterapkan secara restrospektif. retrospectively.
2.z. Program loyalitas pelanggan 2.z. Customer loyalty program
Program loyalitas pelanggan digunakan Bank Customer loyalty program is used by the Bank
untuk memberikan insentif kepada pelanggan to provide customers with incentives to buy
untuk membeli barang atau jasa entitas-entitas goods or services of certain entities. If a
tertentu. Jika pelanggan membeli barang atau customer buys goods or services of certain
jasa entitas tertentu, maka Bank akan entities, the Bank grants the customer award
memberikan poin penghargaan kepada credits (often described as “points”). The
pelanggan (seringkali disebut sebagai “poin”). customer can redeem the award credits for
Pelanggan dapat menukar poin penghargaan awards such as free or discounted goods or
tersebut dengan barang atau jasa secara gratis services. This interpretation applies to
atau dengan potongan harga. Interpretasi ini customer loyalty award credits that:
berlaku untuk poin penghargaan loyalitas
pelanggan yang:
a. diberikan oleh Bank kepada pelanggannya a. the Bank grants its customers as part of a
sebagai bagian dari transaksi penjualan sales transaction, i.e. a sale of goods,
yaitu penjualan barang, pemberian jasa, rendering of services or use by a customer
atau penggunaan aset entitas-entitas of certain entities’ assets; and
tertentu oleh pelanggan; dan
b. bergantung pada pemenuhan terhadap b. subject to fulfilment of any further
setiap kondisi lebih lanjut yang disyaratkan, qualifying conditions, the customers can
pelanggan dapat menukar barang atau redeem for free or discounted goods or
jasa secara gratis atau dengan potongan services in the future.
harga di masa depan.
2.aa. Sewa 2.aa. Lease
Bank sebagai lessor Bank as lessor
Dalam sewa menyewa operasi, Bank sebagai Under an operating lease, the Bank as a lessor
lessor mengakui aset untuk sewa operasi di presents assets subject to operating leases in
laporan posisi keuangan sesuai sifat aset its statements of financial position according to
tersebut. Bank mencatat aset tersebut sebagai the nature of the asset. The Bank recorded
aset sewa operasi yang disusutkan dengan those assets as assets under operating leases
menggunakan metode garis lurus selama umur which is depreciated using straight-line method
manfaat aset tersebut. Biaya langsung awal over the estimated useful lives of the assets.
sehubungan proses negosiasi sewa operasi Initial direct costs incurred in negotiating an
ditambahkan ke jumlah tercatat dari aset operating lease are added to the carrying
sewaan dan diakui sebagai beban selama amount of the leased asset and recognized
masa sewa dengan dasar yang sama dengan over the lease term on the same basis as
pendapatan sewa. Rental kontinjen, apabila rental income. Contingent rents, if any, are
ada, diakui sebagai pendapatan pada tahun- recognized as revenue in the years in which
tahun terjadinya. they are earned.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bank sebagai lessee Bank as lessee
Kebijakan akuntansi sehubungan dengan The accounting policy related to the adoption
penerapan PSAK 116 dimana Bank adalah of PSAK 116 where Bank as the lessee has
sebagai lessee diungkapkan pada Catatan 2n been disclosed in Note 2n to the financial
atas laporan keuangan. statements.
2.ab. Pernyataan dan interpretasi standar 2.ab. New and revised statements and
akuntansi baru dan revisi yang berlaku interpretation of financial accounting
efektif pada tahun berjalan standards effective in the current year
Berikut amendemen dan penyesuaian atas The following are amendments and
standar yang berlaku efektif untuk periode yang improvements to standards which effective for
dimulai pada atau setelah 1 Januari 2024, periods beginning on or after January 1, 2024,
dengan penerapan dini diperkenankan yaitu: with early adoption is permitted, are as follows:
• Amendemen PSAK 116: Sewa tentang • Amendments SFAS 116: Lease regarding
Liabilitas Sewa dalam Jual dan Sewa– Lease Liability in a Sale and Leaseback;
Balik;
• Amendemen PSAK 201: Penyajian • Amendments SFAS 201: Presentation of
Laporan Keuangan tentang Klasifikasi Financial Statements regarding
Liabilitas sebagai Jangka Pendek atau Classification of Liabilities as Current or
Jangka Panjang; Noncurrent;
• Amendemen PSAK 201: Penyajian • Amendments SFAS 201: Presentation of
Laporan Keuangan tentang Liabilitas Financial Statements related to Non-
Jangka Panjang dengan Kovenan; Current Liabilities with Covenants;
• Amendemen PSAK 207: Laporan Arus • Amendments SFAS 207: Statement of
Kas dan amendemen PSAK 107: Cash Flows and SFAS 107: Financial
Instrumen Keuangan: Pengungkapan Instrument: Disclosure regarding Supplier
tentang Pengaturan Pembiayaan Finance Arrangements; and
Pemasok; dan
• Revisi PSAK 409: Akuntansi Zakat, Infak, • Revision SFAS 409: Accounting for Zakat,
dan Sedekah dan Revisi PSAK 401: Infaq, dan Sadaqah and Revision SFAS
Penyajian Laporan Keuangan Syariah. 401: Presentation of Sharia Financial
Statements.
Implementasi standar-standar tersebut tidak The implementation of the above standards
memiliki dampak yang material terhadap had no material effect on the amounts reported
jumlah yang dilaporkan di periode berjalan atau for the current period or prior financial period.
periode sebelumnya.
3. Pertimbangan dan Estimasi Akuntansi yang 3. Significant Accounting Judgments and
Signifikan Estimates
Dalam proses penerapan kebijakan akuntansi In the process of applying the Bank’s
Bank, manajemen telah melakukan accounting policies, management has
pertimbangan profesional dan estimasi dalam exercised professional judgments and
menentukan jumlah yang diakui dalam laporan estimates in determining the amounts
keuangan. Beberapa pertimbangan profesional recognized in the financial statements. The
dan estimasi yang signifikan adalah sebagai several significant uses of the professional
berikut: judgments and estimates are as follows:
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3.a. Sumber utama atas ketidakpastian estimasi 3.a. Key sources of estimation uncertainty
Perhitungan Cadangan Kerugian Penurunan Calculation of Allowance for Impairment
Nilai Losses
Saat mengukur KKE, Bank menggunakan When measuring ECL the Bank uses
informasi masa depan yang wajar dan dapat reasonable and supportable forward-looking
didukung, yang didasarkan pada asumsi untuk information, which is based on assumptions for
pergerakan masa depan dari berbagai the future movement of different economic
penggerak ekonomi dan bagaimana penggerak drivers and how these drivers will affect each
ini akan saling mempengaruhi. other.
Loss given default adalah estimasi kerugian Loss given default is an estimate of the loss
yang timbul karena gagal bayar. Perhitungan arising on default. It is based on the difference
didasarkan pada perbedaan antara arus kas between the contractual cash flows due and
kontraktual terutang dan yang diharapkan akan those that the lender would expect to receive,
diterima, dengan mempertimbangkan arus kas taking into account cash flows from collateral
dari agunan dan peningkatan kredit integral. and integral credit increase.
Probability of default merupakan input utama Probability of default constitutes a key input in
dalam mengukur KKE. Probability of default measuring ECL. Probability of default is an
adalah perkiraan kemungkinan gagal bayar estimate of the likelihood of default over a
selama jangka waktu tertentu, yang given time horizon, the calculation of which
penghitungannya mencakup data historis, includes historical data, assumptions and
asumsi, dan ekspektasi kondisi masa depan. expectations of future conditions.
Estimasi Masa Sewa Estimation of Lease Term
Dalam mengestimasi masa sewa dari masing- When estimating the lease term of the
masing perjanjian sewa, manajemen respective lease arrangement, management
mempertimbangkan seluruh fakta dan keadaan considers all facts and circumstances that
yang memberikan insentif ekonomik untuk create an economic incentive to exercise an
mengeksekusi opsi perpanjangan, atau untuk extension option, or not to exercise a
tidak mengeksekusi opsi penghentian, termination option, including any expected
termasuk perubahan fakta atau keadaan yang changes in facts and circumstances from the
diekspektasi dari tanggal permulaan hingga commencement date until the exercise date of
tanggal eksekusi opsi. Opsi perpanjangan (atau the option. Extension options (or periods after
periode setelah opsi penghentian) hanya termination options) are only included in the
diperhitungkan dalam masa sewa jika sewa lease term if the lease is reasonably certain to
cukup pasti akan diperpanjang (atau tidak be extended (or not terminated).
dihentikan).
Cadangan Kerugian Penurunan Nilai atas Aset Allowance for Impairment Losses on Financial
Keuangan Assets
Evaluasi atas kerugian penurunan nilai aset Financial assets accounted for at amortized
keuangan yang dicatat pada biaya perolehan cost are evaluated for impairment on the basis
diamortisasi dijelaskan di Catatan 2m. described in Note 2m.
Kondisi spesifik counterparty yang mengalami In the calculation of allowance for impairment
penurunan nilai dalam pembentukan cadangan losses of financial assets, the specific condition
kerugian atas aset keuangan dievaluasi secara of impaired counterparty is individually
individu berdasarkan estimasi terbaik evaluated based on management's best
manajemen atas nilai kini arus kas yang estimate of the present value of the expected
diharapkan akan diterima, baik dari waktu dan cash flows to be received, including both timing
jumlah. Dalam mengestimasi arus kas tersebut, and amount. In estimating these cash flows,
manajemen membuat pertimbangan tentang management makes judgements about the
situasi keuangan counterparty dan nilai counterparty's financial situation and the net
realisasi bersih dari setiap agunan, serta realizable value of any underlying collateral,
probabilitas rata-rata tertimbang kerugian including weighted average probability of credit
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
kredit. Setiap aset yang mengalami penurunan losses. Each impaired asset is assessed on its
nilai dinilai sesuai dengan manfaat yang ada, merits, and the workout strategy and estimated
dan strategi penyelesaian serta estimasi arus cash flows considered recoverable.
kas yang diperkirakan dapat diterima.
Evaluasi cadangan kerugian penurunan nilai Collectively-assessed allowance for
secara kolektif meliputi kerugian kredit yang impairment losses cover credit losses inherent
melekat pada portofolio aset keuangan dengan in portfolios of financial assets with similar
karakteristik ekonomi yang sama, tetapi economic characteristics but the individual
penurunan nilai secara individu belum dapat impaired items cannot yet be identified. In
diidentifikasi. Dalam menentukan perlunya assessing the need for collectively assessed
membentuk cadangan kerugian penurunan nilai allowance for impairment losses, management
kredit secara kolektif, manajemen considers factors such as credit quality,
mempertimbangkan faktor-faktor seperti portfolio size, credit concentrations and
kualitas kredit, besarnya portofolio, konsentrasi economic factors. In order to estimate the
kredit dan faktor-faktor ekonomi. Dalam required allowance, assumptions are made to
mengestimasi cadangan yang diperlukan, define the way inherent losses are modeled
asumsi-asumsi dibuat untuk menentukan and to determine the required input
model kerugian bawaan dan untuk menentukan parameters, based on historical experience,
parameter input yang diperlukan, berdasarkan current economic conditions, and forecast on
pengalaman historis, kondisi ekonomi saat ini, future economic condition.
dan perkiraan kondisi ekonomi di masa depan.
Ketepatan dari cadangan ini bergantung pada The accuracy of the allowances depends on
seberapa tepat estimasi arus kas masa depan how well these estimates of future cash flows
untuk menentukan cadangan individual serta for specific counterparty allowances and the
asumsi model dan parameter yang digunakan model assumptions and parameters used in
dalam menentukan cadangan kolektif. determining collective allowances.
Penentuan Nilai wajar Determining Fair Values
Dalam menentukan nilai wajar atas aset In determining the fair value for financial assets
keuangan dan liabilitas keuangan dimana tidak and liabilities for which there is no observable
terdapat harga pasar yang dapat diobservasi, market price, Bank should use the valuation
Bank harus menggunakan teknik penilaian techniques as described in Note 2e. For
seperti dijelaskan pada Catatan 2e. Untuk financial instruments that are infrequently trade
instrumen keuangan yang jarang and have little price transparency, fair value is
diperdagangkan dan tidak memiliki harga yang less objective, and requires varying degrees of
transparan, nilai wajarnya menjadi kurang judgment depending on liquidity, concentration,
obyektif dan karenanya, membutuhkan tingkat uncertainity of market factors, pricing
pertimbangan yang beragam, tergantung pada assumptions and other risks affecting the
likuiditas, konsentrasi, ketidakpastian faktor specific instrument.
pasar, asumsi penentuan harga, dan risiko
lainnya yang mempengaruhi instrumen
tertentu.
Aset Pajak Tangguhan Deferred Tax Assets
Aset pajak tangguhan diakui atas jumlah pajak Deferred tax assets are recognized for the
penghasilan terpulihkan (recoverable) pada future recoverable taxable income arising from
periode mendatang sebagai akibat perbedaan temporary difference.
temporer yang boleh dikurangkan.
Justifikasi manajemen diperlukan untuk Management judgment is required to
menentukan jumlah aset pajak tangguhan yang determine the amount of deferred tax assets
dapat diakui, sesuai dengan waktu yang tepat that can be recognized, based upon the likely
dan tingkat laba fiskal di masa mendatang timing and level of future taxable profits
sejalan dengan strategi rencana perpajakan ke together with future strategic planning
depan (Catatan 2x). (Note 2x).
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Penyusutan Aset Tetap Depreciation of Fixed Assets
Manajemen mengestimasi masa manfaat Management properly estimates the useful
ekonomis aset tetap Bank antara 4 sampai lives of the Bank’s fixed assets to be within 4 to
dengan 20 tahun. Ini merupakan masa manfaat 20 years. These are common life expectancies
ekonomis yang secara umum diharapkan applied in the banking industries. Changes in
dalam industri di mana perbankan. Perubahan the expected level of usage and technological
tingkat pemakaian dan perkembangan development could impact the economic useful
teknologi dapat mempengaruhi masa manfaat lives and the residual values of these assets,
ekonomis dan nilai sisa aset, dan karenanya and therefore future depreciation charges
beban penyusutan masa depan mungkin could be revised. Further details are disclosed
direvisi. Penjelasan lebih rinci diungkapkan in Notes 2n and 13.
dalam Catatan 2n dan 13.
Revaluasi Aset Tetap The Revaluation of Fixed Assets
Revaluasi aset tetap Bank bergantung pada The Bank’s fixed assets revaluation depends
pemilihan asumsi yang digunakan oleh penilai on its selection of certain assumptions used by
independen dalam menghitung jumlah-jumlah the independent appraisal in calculating such
tersebut. Asumsi tersebut termasuk antara lain: amounts. Those assumptions including
tingkat diskonto, nilai tukar, tingkat inflasi dan discount rate, exchange rate, inflation rate and
tingkat kenaikan pendapatan dan biaya. Bank revenue and cost increase rate. The Bank
berkeyakinan bahwa asumsi tersebut adalah believes that its assumptions are reasonable
wajar dan sesuai, perbedaan signifikan dalam and appropriate and significant differences in
asumsi yang ditetapkan Bank dapat the Bank’s assumptions may materially affect
mempengaruhi secara material nilai aset tetap the valuation of its revalued fixed assets.
yang direvaluasi. Penjelasan lebih rinci Further details are disclosed in Note 13.
diungkapkan dalam Catatan 13.
Imbalan Kerja Employee Benefits
Penentuan liabilitas imbalan kerja Bank The determination of the Bank’s employee
bergantung pada pemilihan asumsi yang benefits liability is dependent on its selection of
digunakan oleh aktuaris independen dan certain assumptions used by the independent
manajemen Bank dalam menghitung jumlah- actuaries and the Bank’s management in
jumlah tersebut. Asumsi tersebut termasuk calculating such amounts. Those assumptions
antara lain, tingkat diskonto, tingkat kenaikan include among others, discount rates, future
gaji tahunan, tingkat pengunduran diri annual salary increase, annual employee turn-
karyawan tahunan, tingkat kecacatan, umur over rate, disability rate, retirement age and
pensiun dan tingkat kematian. mortality rate.
Pajak Penghasilan Income Tax
Bank mengakui liabilitas atas pajak The Bank recognizes liabilities for corporate
penghasilan badan berdasarkan estimasi income tax based on estimation of whether
apakah akan terdapat tambahan pajak additional corporate income tax will be due.
penghasilan badan.
Cadangan atas Kasus Hukum Provision on Legal Case
Bank sedang menghadapi kasus hukum. The Bank is facing legal case. In 2023, legal
Sampai dengan tahun 2023, proses hukum proceedings against a third party, PT Elnusa
terhadap pihak ketiga yaitu PT Elnusa Tbk Tbk, received the final decision from the court.
sudah mendapat putusan tetap dari However, the outcome of the decision could
Pengadilan. Akan tetapi, hasil putusan tersebut not yet be executed as there are still ongoing
masih belum dapat dilaksanakan dikarenakan appeal and extra-judicial settlements
masih ada perkara perlawanan yang masih (Note 40).
berjalan dan upaya perdamaian yang sedang
berlangsung (Catatan 40).
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pada tahun 2024, Bank telah membukukan In 2024, The Bank already recognized the loss
kerugian atas tuntutan hukum tersebut on lawsuit based on the settlement agreement
berdasarkan penandatanganan perjanjian between the Bank and PT Elnusa Tbk
perdamaian antara Bank dan PT Elnusa Tbk (Note 40). When the result of the final decision
(Catatan 40). Pada saat hasil keputusan final from those cases are awarded and the loss will
atas status hukum tersebut diperoleh dan akan be recorded at the profit or loss in the period in
dicatat pada laba rugi pada periode dimana which such final legal decision is determined.
hasil keputusan atas upaya perdamaian
tersebut sudah final dan bisa dilaksanakan.
3.b. Pertimbangan akuntansi yang penting 3.b. Critical accounting judgments in applying
dalam menerapkan kebijakan akuntansi the Bank’s accounting policies
Bank
Pertimbangan akuntansi yang penting dalam Critical accounting judgments made in applying
menerapkan kebijakan akuntansi Bank the Bank’s accounting policies include:
meliputi:
Penilaian Instrumen Keuangan Valuation of Financial Instruments
Bank menggunakan hierarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar determining and disclosing the fair value of
dari instrumen keuangan (Catatan 44): financial instruments (Note 44):
- Level 1 : harga kuotasian (tanpa - Level 1 : quoted (unadjusted) market prices
penyesuaian) di pasar aktif untuk aset atau in active market for identical assets or
liabilitas yang identik; liabilities;
- Level 2 : input selain harga kuotasian yang - Level 2 : inputs other than quoted prices
termasuk dalam Level 1 yang dapat included within Level 1 that are observable
diobservasi untuk aset dan liabilitas baik for the asset or liability either directly
secara langsung (misalnya harga) atau (example, price) or indirectly;
secara tidak langsung;
- Level 3 : input untuk aset dan liabilitas yang - Level 3 : inputs for the asset and liability
bukan berdasarkan data pasar yang dapat that are not based on observable market
diobservasi (input yang tidak dapat data (unobservable inputs).
diobservasi).
Kebijakan akuntansi Bank untuk pengukuran The Bank’s accounting policy on fair value
nilai wajar dibahas di Catatan 2. measurements is discussed in Note 2.
Nilai wajar dari aset keuangan dan liabilitas Fair values of financial assets and financial
keuangan yang diperdagangkan di pasar aktif liabilities that are traded in active markets are
didasarkan pada kuotasi harga pasar atau based on quoted market prices or dealer price
kuotasi dari harga dealer. Untuk seluruh quotations. For all other financial instruments,
instrumen keuangan lainnya, Bank menentukan the Bank determines fair values using
nilai wajar dengan menggunakan teknik valuation techniques. Valuation techniques
penilaian. Teknik penilaian termasuk model include net present value and discounted cash
nilai sekarang dan arus kas yang flow models, and comparison to similar
didiskontokan, dan perbandingan dengan instruments for which market observable prices
instrumen yang sejenis dimana terdapat harga exist. Assumptions and inputs used in
pasar yang dapat diobservasi. Asumsi dan valuation techniques include risk-free and
input yang digunakan dalam teknik penilaian benchmark interest rates, credit spreads and
termasuk suku bunga bebas risiko (risk-free) other variable used in estimating discount
dan suku bunga acuan, credit spread dan rates, bond prices, foreign currency exchange
variabel lainnya yang digunakan dalam rates, level of vulnerability and expected price
mengestimasi tingkat diskonto, harga obligasi, correlation.
kurs mata uang asing, serta tingkat kerentanan
dan korelasi harga yang diharapkan.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tujuan dari teknik penilaian adalah penentuan The objective of valuation techniques is to
nilai wajar yang mencerminkan harga dari arrive at a fair value determination that reflects
instrumen keuangan pada tanggal pelaporan the price of the financial instrument at the
yang akan ditentukan oleh para partisipan di reporting date that would have been
pasar dalam suatu transaksi yang wajar. determined by market participants acting at
arm’s length.
Penilaian Model Bisnis Business Model Assessment
Klasifikasi dan pengukuran aset keuangan Classification and measurement of financial
bergantung pada hasil semata dari assets depends on the results of the SPPI and
pembayaran pokok dan bunga (”SPPI”) dan uji the business model test (please see financial
model bisnis (lihat bagian aset keuangan pada assets sections of Note 3). The Bank
Catatan 3). Bank menentukan model bisnis determines the business model at a level that
pada tingkat yang mencerminkan bagaimana reflects how group of financial assets are
kelompok aset keuangan dikelola bersama managed together to achieve a particular
untuk mencapai tujuan bisnis tertentu. business objective. This assessment includes
Penilaian ini mencakup penilaian yang judgement reflecting all relevant evidence
mencerminkan semua bukti yang relevan including how the performance of the assets is
termasuk bagaimana kinerja aset dievaluasi evaluated and their performance measured,
dan kinerjanya diukur, risiko yang the risks that affect the performance of the
memengaruhi kinerja aset dan bagaimana hal assets and how these are managed and how
ini dikelola dan bagaimana manajer aset diberi the managers of the assets are compensated.
kompensasi. Bank memantau aset keuangan The Bank monitors financial assets measured
yang diukur pada biaya perolehan diamortisasi at amortized cost or fair value through other
atau nilai wajar melalui penghasilan comprehensive income that are derecognized
komprehensif lain yang dihentikan prior to their maturity to understand the reason
pengakuannya sebelum jatuh tempo untuk for their disposal and whether the reasons are
memahami alasan pelepasannya dan apakah consistent with the objective of the business for
alasan tersebut konsisten dengan tujuan bisnis which the asset was held. Monitoring is part of
di mana aset tersebut dimiliki. Pemantauan the Bank’s continuous assessment of whether
adalah bagian dari penilaian berkelanjutan the business model for which the remaining
Bank atas apakah model bisnis di mana aset financial assets are held continues to be
keuangan yang tersisa dimiliki tetap sesuai dan appropriate and if it is not appropriate whether
jika tidak sesuai apakah telah terjadi perubahan there has been a change in business model
dalam model bisnis dan dengan demikian and so a prospective change to the
terdapat perubahan prospektif terhadap classification of those assets. No such
klasifikasi aset keuangan tersebut. Tidak ada changes were required during the periods
perubahan yang diperlukan selama periode presented.
yang disajikan.
Peningkatan Risiko Kredit yang Signifikan Significant Increase in Credit Risk
Sebagaimana dijelaskan dalam Catatan 3, As explained in Note 3, expected credit losses
kerugian kredit ekspektasian diukur sebagai are measured as an allowance equal to 12-
cadangan yang setara dengan KKE 12 bulan month ECL for stage 1 assets, or lifetime ECL
untuk aset tahap 1, atau KKE sepanjang umur for stage 2 or stage 3 assets. An asset moves
untuk aset tahap 2 atau tahap 3. Suatu aset to stage 2 when its credit risk has increased
bergerak ke tahap 2 ketika risiko kreditnya significantly since initial recognition. PSAK 109
telah meningkat secara signifikan sejak does not define what constitutes a significant
pengakuan awal. PSAK 109 tidak menjelaskan increase in credit risk. In assessing whether
apa yang merupakan peningkatan risiko kredit the credit risk of an asset has significantly
yang signifikan. Dalam menilai apakah risiko increased the Bank takes into account
kredit suatu aset telah meningkat secara qualitative and quantitative reasonable and
signifikan, Bank mempertimbangkan informasi supportable forward-looking information.
masa depan yang wajar dan dapat didukung
secara kualitatif dan kuantitatif.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Klasifikasi Aset dan Liabilitas Keuangan Financial Asset and Liability Classification
Kebijakan akuntansi Bank menetapkan The Bank’s accounting policies determine the
klasifikasi atas aset dan liabilitas tertentu classifications of certain assets and liabilities
sebagai aset dan liabilitas keuangan dengan as financial assets and liabilities by considering
mempertimbangkan definisi yang ditetapkan the definition set forth in PSAK 109.
PSAK 109.
Rincian klasifikasi aset dan liabilitas keuangan Details of the Bank’s classification are
Bank disajikan di Catatan 44 atas laporan presented in Note 44 of the financial
keuangan. statements.
Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
Bank mengevaluasi penurunan nilai aset The Bank assesses impairment of assets
apabila terdapat kejadian atau perubahan whenever events or changes in circumstances
keadaan yang mengindikasikan bahwa nilai that would indicates that the carrying amount
tercatat aset tidak dapat dipulihkan kembali. of an asset may not be recoverable. The
Faktor-faktor penting yang dapat menyebabkan factors that the Bank considers important
penelaahan penurunan nilai adalah sebagai which could trigger an impairment review
berikut: include the following:
a. Performa yang tidak tercapai secara a. Significant underperformance relative to
signifikan terhadap ekspektasi historis atau expected historical or projected future
proyeksi hasil operasi di masa yang akan operating results;
datang;
b. Perubahan yang signifikan dalam cara b. Significant changes in the manner of use
penggunaan aset atau strategi bisnis of the acquired assets or the strategy for
secara keseluruhan; dan overall business; and
c. Industri atau tren ekonomi yang secara c. Significant negative industry or economic
signifikan bernilai negatif. trends.
Bank mengakui kerugian penurunan nilai The Bank recognizes an impairment loss
apabila nilai tercatat aset melebihi nilai yang whenever the carrying amount of an asset
dapat dipulihkan. Jumlah terpulihkan adalah exceeds its recoverable amount. The
nilai yang lebih tinggi antara nilai wajar recoverable amount is the higher of an asset’s
dikurang biaya untuk menjual dengan nilai (or cash-generating unit’s) fair value less costs
pakai aset (atau unit penghasil kas). Jumlah to sell and its value in use. Recoverable
terpulihkan diestimasi untuk aset individual amounts are estimated for individual assets or,
atau, jika tidak memungkinkan, untuk unit if it is not possible, for the cash-generating unit
penghasil kas yang mana aset tersebut to which the asset belongs.
merupakan bagian daripada unit tersebut.
4. Kas 4. Cash
2024 2023
Rupiah 696,793 738,632 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 84,765 65,002 United States Dollar
Dolar Singapura 68,058 16,676 Singapore Dollar
Euro Eropa 11,605 20,242 European Euro
Dolar Australia 5,636 7,538 Australian Dollar
Yen Jepang 4,393 4,151 Japanese Yen
Poundsterling Inggris Raya 1,311 1,788 Great Britain Poundsterling
Dolar Hong Kong 948 1,193 Hong Kong Dollar
Total 873,509 855,222 Total
54
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kas dalam Rupiah termasuk jumlah kas pada Cash in Rupiah includes cash in Automatic
Anjungan Tunai Mandiri (ATM) masing-masing Teller Machines (ATM) amounting to Rp53,161
sejumlah Rp53.161 dan Rp72.601 pada and Rp72,601 as of December 31, 2024 and
tanggal 31 Desember 2024 dan 2023. 2023, respectively.
Informasi mengenai klasifikasi dan nilai wajar Information with regards to the classification
diungkapkan pada Catatan 44. and fair value was disclosed in Note 44.
5. Giro pada Bank Indonesia 5. Current Accounts with Bank Indonesia
Giro pada Bank Indonesia terdiri dari: Current accounts with Bank Indonesia consist
of the following:
31 Desember/December 31 ,
2024 2023
Mata uang asing Ekuivalen Mata uang asing Ekuivalen
(nilai penuh)/ Rupiah/ (nilai penuh)/ Rupiah/
Foreign currency Equivalent in Foreign currency Equivalent in
(full amount) Rupiah (full amount) Rupiah
Rupiah 6,994,110 6,360,523 Rupiah
Dolar Amerika Serikat 33,000,000 531,135 30,000,000 461,910 United States Dollar
Total 7,525,245 6,822,433 Total
Giro Wajib Minimum (GWM) Bank sesuai Minimum Statutory Reserves (GWM) Bank in
dengan Peraturan Bank Indonesia dan accordance with Bank Indonesia (BI)
Peraturan Anggota Dewan Gubernur (PADG) Regulation of Members of The Board of
diungkapkan pada Catatan 49a. Governors (PADG) are disclosed in Note 49a.
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities is disclosed
pada Catatan 45e. Informasi mengenai in Note 45e. Information with regards to the
klasifikasi dan nilai wajar diungkapkan pada classification and fair value is disclosed in
Catatan 44. Note 44.
6. Giro pada Bank Lain 6. Current Accounts with Other Banks
a. Berdasarkan pihak dan mata uang a. By parties and currency
31 Desember/December 31 ,
2024 2023
Mata uang asing Ekuivalen Mata uang asing Ekuivalen
(nilai penuh)/ Rupiah/ (nilai penuh)/ Rupiah/
Foreign currency Equivalent in Foreign currency Equivalent in
(full amount) Rupiah (full amount) Rupiah
Pihak berelasi (Catatan 39) Related parties (Note 39)
Rupiah 360 104 Rupiah
Pihak ketiga Third parties
Rupiah 19,843 39,880 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 44,689,894 719,284 25,277,112 389,192 United States Dollar
Dolar Singapura 7,265,241 86,054 6,143,312 71,731 Singapore Dollar
Euro Eropa 2,563,998 42,968 2,198,005 37,450 European Euro
Dolar Australia 2,737,431 27,411 4,210,283 44,296 Australian Dollar
Yuan China 8,834,732 19,480 5,249,073 11,392 Chinese Yuan
Yen Jepang 187,330,836 19,301 219,793,581 23,930 Japanese Yen
Poundsterling Inggris 709,829 14,352 1,141,992 22,413 Great Britain Poundsterling
Dolar Selandia Baru 418,086 3,791 201,427 1,967 New Zealand Dollar
Dolar Hong Kong 635,341 1,317 1,191,735 2,349 Hong Kong Dollar
Franc Swiss 69,114 1,231 64,050 1,172 Swiss Franc
955,032 645,772 Total third parties
Total 955,392 645,876 Total
Cadangan kerugian penurunan nilai (2,186) (1,203) Allowance for impairment losses
Neto 953,206 644,673 Net
55
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
b. Berdasarkan Bank b. By Bank
2024 2023
Rupiah Rupiah
Pihak berelasi (Catatan 39) Related parties (Note 39)
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 300 100 Sulawesi Utara dan Gorontalo
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Tengah 60 4 Sulawesi Tengah
360 104
Pihak ketiga Third parties
PT Bank Central Asia Tbk 19,647 37,932 PT Bank Central Asia Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 108 109 (Persero) Tbk
PT Standard Chartered PT Standard Chartered
Bank Indonesia 26 26 Bank Indonesia
PT Bank Pembangunan PT Bank Pembangunan
Daerah Papua 10 11 Daerah Papua
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk -- 11 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 5 7 PT Bank Mandiri (Persero) Tbk
Lainnya 47 1,784 Others
19,843 39,880
Total - Rupiah 20,203 39,984 Total - Rupiah
Mata uang asing Foreign currencies
Pihak ketiga Third Parties
Citibank NA, Jakarta 303,993 78,212 Citibank NA, Jakarta
Standard Chartered Bank, Standard Chartered Bank,
New York 218,974 16,028 New York
JP Morgan Chase, New York 94,876 134,965 JP Morgan Chase, New York
United Overseas Bank (UOB), United Overseas Bank (UOB),
Singapura 52,431 41,396 Singapore
Citibank NA, New York 43,379 104,003 Citibank NA, New York
ING Belgium 42,968 37,450 ING Belgium
PT Bank Mandiri (Persero) Tbk 37,679 33,632 PT Bank Mandiri (Persero) Tbk
Development Bank of Singapore Development Bank of Singapore,
(DBS), Singapura 29,849 15,865 (DBS) Singapore
ANZ Banking Bank Ltd, ANZ Banking Bank Ltd,
Melbourne 27,411 44,296 Melbourne
PT Bank Central Asia Tbk 20,383 22,353 PT Bank Central Asia Tbk
Sumitomo Mitsui Banking Sumitomo Mitsui Banking
Corporation, Tokyo 19,301 23,930 Corporation, Tokyo
Standard Chartered Bank, London 15,583 22,413 Standard Chartered Bank, London
Bank of China, Jakarta 14,362 9,311 Bank of China, Jakarta
PT Bank ICBC Indonesia 5,118 2,080 PT Bank ICBC Indonesia
ANZ Banking Bank Ltd, ANZ Banking Bank Ltd,
Selandia Baru 3,791 1,967 New Zealand
Standard Chartered Bank, Standard Chartered Bank,
Singapura 3,774 14,470 Singapore
Standard Chartered Bank, Standard Chartered Bank,
Hong Kong 1,317 2,349 Hong Kong
Credit Suisse AG, Zurich -- 1,172 Credit Suisse AG, Zurich
Total - mata uang asing 935,189 605,892 Total - foreign currencies
Total 955,392 645,876 Total
Cadangan kerugian penurunan Allowances for impairment
nilai (2,186) (1,203) losses
Neto 953,206 644,673 Net
56
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Giro pada bank lain dalam mata uang Rupiah Current accounts with other banks in Rupiah
(kecuali giro Rupiah pada bank lain untuk (except for Rupiah current accounts with other
wilayah Indonesia Bagian Timur), Dolar banks in East Region of Indonesia),
Hong Kong, Yen Jepang, Dolar Selandia Baru, Hong Kong Dollar, Japanese Yen, New
Franc Swiss, Poundsterling Inggris dan Euro Zealand Dollar, Swiss Franc, Great Britain
Eropa tidak mendapatkan bunga. Tingkat suku Poundsterling and European Euro are non-
bunga rata-rata setahun untuk giro pada bank interest bearing accounts. The average interest
lain dalam Rupiah dan mata uang asing lainnya rates per annum for current accounts with
adalah sebagai berikut: other banks in Rupiah and other foreign
currencies are as follows:
2024 2023
Rupiah 0.33% 0.43% Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 0.01% 0.02% United States Dollar
Yuan Cina 0.55% 0.72% Chinese Yuan
Dolar Singapura 0.00% 0,03% Singapore Dollar
Poundsterling Inggris 3.43% 2.87% Great Britain Poundsterling
Euro Eropa 2.67% 1.89% European Euro
Kolektibilitas giro pada bank lain sesuai dengan Collectability current account with other banks
Peraturan Otoritas Jasa Keuangan in accordance with Financial Services Authority
diungkapkan pada Catatan 49b. Regulation are disclosed in Note 49b.
c. Perubahan nilai bruto dan cadangan c. Movement of gross carrying amount and
kerugian penurunan nilai allowance for impairment losses
Perubahan nilai bruto Movement of gross carrying amount
2024
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2024 645,876 -- -- 645,876 as at January 1, 2024
Aset keuangan baru -- -- -- -- New financial assets
Pengukuran kembali bersih*) 294,067 -- -- 294,067 Net remeasurement*)
Total perubahan nilai bruto Changes in gross carrying amount
tahun berjalan 294,067 -- -- 294,067 for the year
Dampak valuta asing 15,449 -- -- 15,449 Foreign exchange
Nilai tercatat bruto akhir 955,392 -- -- 955,392 Ending gross carrying amount
2023
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2023 758,773 -- -- 758,773 as at January 1, 2023
Aset keuangan baru -- -- -- -- New financial assets
Pengukuran kembali bersih*) (109,173) -- -- (109,173) Net remeasurement*)
Total perubahan nilai bruto Changes in gross carrying amount
tahun berjalan (109,173) -- -- (109,173) for the year
Dampak valuta asing (3,724) -- -- (3,724) Foreign exchange
Nilai tercatat bruto akhir 645,876 -- -- 645,876 Ending gross carrying amount
*) Termasuk di dalam pengukuran kembali bersih adalah Including in the net remeasurement is repayment*)
pembayaran kembali
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Perubahan cadangan kerugian penurunan nilai Movement of allowance for impairment losses
2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 1,203 -- -- 1,203 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Pengukuran kembali bersih 925 -- -- 925 Net remeasurement
Total perubahan tahun berjalan 925 -- -- 925 Changes for the year
Dampak valuta asing 58 -- -- 58 Foreign exchange
Saldo akhir 2,186 -- -- 2,186 Ending balance
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal 1,153 -- -- 1,153 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Pengukuran kembali bersih 60 -- -- 60 Net remeasurement
Total perubahan tahun berjalan 60 -- -- 60 Changes for the year
Dampak valuta asing (10) -- -- (10) Foreign exchange
Saldo akhir 1,203 -- -- 1,203 Ending balance
Manajemen Bank berpendapat bahwa The Bank’s management believed that
cadangan kerugian penurunan nilai untuk tahun allowance for impairment losses in 2024 and
2024 dan 2023 telah memadai. 2023 is adequate.
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities are
pada Catatan 45e. Informasi mengenai disclosed in Note 45e. Information with regards
klasifikasi dan nilai wajar diungkapkan pada to the classification and fair value are disclosed
Catatan 44. in Note 44.
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, there
tidak terdapat giro pada bank lain yang were no current accounts with other banks
dijaminkan. which were pledged.
7. Penempatan pada Bank Indonesia dan Bank 7. Placements with Bank Indonesia and Other
Lain Banks
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain terdiri dari: banks as follows:
a. Berdasarkan pihak, mata uang, dan jenis a. Based on counterparties, currency, and type
31 Desember/December 31 ,
2024 2023
Mata uang asing Ekuivalen Mata uang asing Ekuivalen
(nilai penuh)/ Rupiah/ (nilai penuh)/ Rupiah/
Foreign currency Equivalent in Foreign currency Equivalent in
(full amount) Rupiah (full amount) Rupiah
Pihak ketiga Third party
Rupiah Rupiah
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
Fasilitas simpanan Deposits facility of
Bank Indonesia 509,926 2,349,657 Bank Indonesia
509,926 2,349,657
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31 ,
2024 2023
Mata uang asing Ekuivalen Mata uang asing Ekuivalen
(nilai penuh)/ Rupiah/ (nilai penuh)/ Rupiah/
Foreign currency Equivalent in Foreign currency Equivalent in
(full amount) Rupiah (full amount) Rupiah
Penempatan pada Placements with
bank lain other banks
Interbank call money Interbank call money
Citibank NA, Jakarta -- 906,343 Citibank NA, Jakarta
PT Bank OCBC NISP Tbk -- 100,000 PT Bank OCBC NISP Tbk
-- 1,006,343
509,926 3,356,000
Mata uang asing Foreign currency
- Dolar AS - US Dollar
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
Deposito berjangka Term Deposits of
Bank Indonesia 20,000,000 321,900 -- Bank Indonesia
321,900 --
Total 831,826 3,356,000 Total
Cadangan kerugian Allowance for
penurunan nilai -- (3,373) impairment losses
Neto 831,826 3,352,627 Net
b. Informasi mengenai jatuh tempo diungkapkan b. Information in respect of maturities are
pada Catatan 45e. Informasi mengenai disclosed in Note 45e. Information with regard
klasifikasi dan nilai wajar diungkapkan pada to the classification and fair value are
Catatan 44. disclosed in Note 44.
Tingkat suku bunga rata-rata tertimbang The weighted average of interest rate per
setahun untuk penempatan adalah sebagai annum for placements were as follows:
berikut:
2024 2023
Rupiah 5.81% 5.38% Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 5.04% 4.93% United States Dollar
Kolektibilitas penempatan pada Bank Indonesia Collectibility placement with Bank Indonesia
dan bank lain sesuai Peraturan Otoritas Jasa and other banks in accordance with Financial
Keuangan diungkapkan pada Catatan 49c. Services Authority Regulation are disclosed in
Note 49c.
Pada tahun 2024 Bank tidak membentuk In 2024, the Bank did not establish an
cadangan kerugian penurunan nilai. allowance for impairment losses.
Manajemen Bank berpendapat bahwa The Bank’s management believed that
cadangan kerugian penurunan nilai untuk tahun allowance for impairment losses in 2023 is
2023 telah memadai. adequate.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
c. Perubahan nilai bruto dan cadangan c. Movement of gross carrying amount
kerugian penurunan nilai allowance for impairment losses
Perubahan nilai bruto Movement of gross carrying amount
2024
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2024 3,356,000 -- -- 3,356,000 as at January 1, 2024
Aset keuangan baru 85,199,631 -- -- 85,199,631 New financial assets
Pengukuran kembali bersih*) (87,723,805) -- -- (87,723,805) Net remeasurement*)
Total perubahan nilai bruto Changes in gross carrying amount
tahun berjalan (2,524,174) -- -- (2,524,174) for the year
Dampak valuta asing -- -- -- -- Foreign exchange
Nilai tercatat bruto akhir 831,826 -- -- 831,826 Ending gross carrying amount
2023
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2023 9,164,176 -- -- 9,164,176 as at January 1, 2023
Aset keuangan baru 1,006,343 -- -- 1,006,343 New financial assets
Pengukuran kembali bersih*) (6,832,763) -- -- (6,832,763) Net remeasurement*)
Total perubahan nilai bruto Changes in gross carrying amount
tahun berjalan (5,826,420) -- -- (5,826,420) for the year
Dampak valuta asing 18,244 -- -- 18,244 Foreign exchange
Nilai tercatat bruto akhir 3,356,000 -- -- 3,356,000 Ending gross carrying amount
*) Termasuk di dalam pengukuran kembali bersih adalah Including in the net remeasurement is repayment*)
pembayaran kembali
Perubahan cadangan kerugian penurunan nilai Movement of allowance for impairment losses
2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 3,373 -- 3,373 Beginning balance
Aset keuangan baru -- -- -- New financial assets
Pengukuran kembali bersih (3,373) -- (3,373) Net remeasurement
Total perubahan tahun berjalan (3,373) -- -- (3,373) Changes for the year
Dampak valuta asing -- -- -- -- Foreign exchange
Saldo akhir -- -- -- -- Ending balance
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal -- -- -- Beginning balance
Aset keuangan baru 3,373 -- 3,373 New financial assets
Pengukuran kembali bersih -- -- -- Net remeasurement
Total perubahan tahun berjalan 3,373 -- -- 3,373 Changes for the year
Dampak valuta asing -- -- -- -- Foreign exchange
Saldo akhir 3,373 -- -- 3,373 Ending balance
Pada tanggal 31 Desember 2024 dan 2023 As of December 31, 2024 and 2023, there
tidak terdapat penempatan pada Bank were no placements with Bank Indonesia and
Indonesia dan bank lain yang dijaminkan. other banks which were pledged.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. Efek-Efek 8. Securities
Efek-efek terdiri dari: Securities consist of:
a. Berdasarkan jenis dan mata uang a. Based on type and currency
31 Desember/December 31 ,
2024 2023
Nilai tercatat/ Nilai tercatat/
Nilai wajar/ Nilai wajar
Nilai Nominal/ Carrying value/ Nilai Nominal/ Carrying value/
Nominal value Fair Value Nominal value Fair Value
Pihak berelasi Related parties
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Obligasi korporasi 200,000 198,832 200,000 198,288 Corporate bonds
Pihak ketiga Third parties
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Obligasi Pemerintah Indonesian Government
Indonesia 2,784,482 2,719,686 2,000,278 2,071,612 Bonds
Obligasi Ritel Indonesia 17,975 17,898 4,047 3,973 Indonesian Retail bonds
Sekuritas Rupiah Bank Indonesia 855,664 812,913 -- -- Bank Indonesian Rupiah Securities
3,658,121 3,550,497 2,004,325 2,075,585
Mata uang asing Foreign currencies
Obligasi Republik Indonesia 6,760 6,154 91,535 81,127 Republic of Indonesia Bonds
6,760 6,154 91,535 81,127
Total - nilai wajar melalui Total - fair value through
laba rugi 3,664,881 3,556,651 2,095,860 2,156,712 profit or loss
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Obligasi Pemerintah Indonesia 35,914,962 35,885,064 28,983,355 29,886,356 Indonesian Government Bonds
Obligasi Ritel Indonesia 300,000 299,274 300,000 294,276 Indonesian Retail Bonds
Obligasi Korporasi 5,200 5,214 18,700 18,764 Corporate bonds
Sekuritas Rupiah Bank Indonesia 9,852,858 9,470,754 5,188,424 4,938,409 Bank Indonesian Rupiah Securities
46,073,020 45,660,306 34,490,479 35,137,805
Mata uang asing Foreign currencies
Obligasi Republik Indonesia 104,617 87,821 146,272 131,783 Republic of Indonesia bonds
104,617 87,821 146,272 131,783
Total - nilai wajar melalui Total - fair value through other
penghasian komprehensif lain 46,177,637 45,748,127 34,636,751 35,269,588 comprehensive income
Total efek-efek 49,503,610 37,624,588 Total securities
Cadangan kerugian penurunan nilai -- -- Allowance for impairment losses
Neto 49,503,610 37,624,588 Net
b. Berdasarkan peringkat b. Based on rating
Rincian peringkat obligasi korporasi pada The ratings of corporate bonds as of
tanggal 31 Desember 2024 dan 2023 adalah December 31, 2024 and 2023 are as follows:
sebagai berikut:
31 Desember/December 31 ,
2024 2023
Peringkat/ Jumlah/ Peringkat/ Jumlah/
Rating Total Rating Total
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo A(idn) 198.832 A(idn) 198.288 Sulawesi Utara dan Gorontalo
PT Indah Kiat Pulp & Paper Tbk idA+ 5.214 idA+ 5.226 PT Indah Kiat Pulp & Paper Tbk
PT Bank Pan Indonesia Tbk -- idA+ 13.538 PT Bank Pan Indonesia Tbk
Total - nilai wajar melalui penghasian Total - fair value through other
komprehensif lain 204.046 217.052 comprehensive income
Lembaga pemeringkat untuk obligasi yang The rating agency for bonds issued by
diterbitkan oleh PT Bank Pan Indonesia Tbk, PT Bank Pan Indonesia Tbk, and PT Indah
dan PT Indah Kiat Pulp & Paper Tbk adalah Kiat Pulp & Paper Tbk was PT Pefindo.
PT Pefindo.
Lembaga pemeringkat untuk obligasi yang The rating agency for bonds issued by
diterbitkan oleh PT Bank Pembangunan PT Bank Pembangunan Daerah Sulawesi
Daerah Sulawesi Utara dan Gorontalo adalah Utara dan Gorontalo was PT Fitch Ratings
PT Fitch Ratings Indonesia. Indonesia.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
c. Tingkat suku bunga rata-rata tertimbang c. The weighted average interest rates per
setahun untuk obligasi korporasi adalah annum for corporate bonds are as follows:
sebagai berikut:
2024 2023
% %
7.89% 7.76%
Rupiah Rupiah
d. Pada tanggal 31 Desember 2024, Obligasi d. As of December 31, 2024, Bank’s Government
Pemerintah Bank dalam Rupiah yang Bonds in Rupiah classified as fair value
diklasifikasikan sebagai nilai wajar melalui laba through profit or loss and fair value through
rugi dan nilai wajar melalui penghasilan other comprehensive income will mature on
komprehensif lain akan jatuh tempo pada various dates between 2025 to 2054 with
berbagai tanggal antara tahun 2025 sampai interest rates between 6.25% to 10.50% per
dengan 2054 dengan tingkat suku bunga annum.
berkisar antara 6,25% sampai dengan 10,50%
per tahun.
Pada tanggal 31 Desember 2023, Obligasi As of December 31, 2023, Bank’s Government
Pemerintah Bank dalam Rupiah yang Bonds in Rupiah classified as fair value
diklasifikasikan sebagai nilai wajar melalui laba through profit or loss and fair value through
rugi dan nilai wajar melalui penghasilan other comprehensive income will mature on
komprehensif lain akan jatuh tempo pada various dates between 2024 to 2051 with
berbagai tanggal antara tahun 2024 sampai interest rates between 4.90% to 11.00% per
dengan 2051 dengan tingkat suku bunga annum.
berkisar antara 4,90% sampai dengan 11,00%
per tahun.
Pembayaran bunga atas obligasi pemerintah The interest payment of the fixed rate
dengan suku bunga tetap tersebut dilakukan government bonds is collectible every 6
setiap 6 bulan, dimana Bank Indonesia months, with Bank Indonesia acting as the
bertindak selaku agen pembayaran. payment agent.
e. Pada tanggal 31 Desember 2024, Obligasi e. As of December 31, 2024, Bank’s Government
Pemerintah Bank dalam Dolar Amerika Serikat Bonds in United States Dollar classified as fair
yang diklasifikasikan sebagai nilai wajar melalui value through profit or loss and fair value
laba rugi dan nilai wajar melalui penghasilan through other comprehensive income will
komprehensif lain akan jatuh tempo pada mature on various dates between 2031 to
berbagai tanggal antara tahun 2031 sampai 2054 with interest rates ranging from 2.15% to
dengan 2054 dengan tingkat suku bunga 5.125% per annum.
berkisar antara 2,15% sampai dengan 5,125%
per tahun.
Pada tanggal 31 Desember 2023, Obligasi As of December 31, 2023, Bank’s Government
Pemerintah Bank dalam Dolar Amerika Serikat Bonds in United States Dollar classified as fair
yang diklasifikasikan sebagai nilai wajar melalui value through profit or loss and fair value
laba rugi dan nilai wajar melalui penghasilan through other comprehensive income will
komprehensif lain akan jatuh tempo pada mature on various dates between 2024 to 2071
berbagai tanggal antara tahun 2024 sampai with interest rates ranging from 2.15% to
dengan 2071 dengan tingkat suku bunga 5.45% per annum.
berkisar antara 2,15% sampai dengan 5,45%
per tahun.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pembayaran bunga atas obligasi pemerintah The interest payment of the fixed rate
dengan suku bunga tetap tersebut dilakukan government bonds is collectible every 6
setiap 6 bulan, dimana Bank Indonesia months, with Bank Indonesia acting as the
bertindak selaku agen pembayaran. payment agent.
f. Informasi mengenai jatuh tempo efek-efek f. Information in respect of maturities for
diungkapkan pada Catatan 45e. Informasi securities are disclosed in Note 45e.
mengenai klasifikasi dan nilai wajar Information with regards to the classification
diungkapkan pada Catatan 44. and fair value are disclosed in Note 44.
g. Perubahan keuntungan/(kerugian) yang belum g. Unrealized gains/(loss) from changes in fair
direalisasi atas efek-efek yang diklasifikasikan values through other comprehensive income
sebagai nilai wajar melalui penghasilan securities are as follows:
komprehensif lain adalah sebagai berikut:
2024 2023
Saldo awal 141,741 (354,703) Beginning balance
Perubahan nilai wajar (860,148) 611,851 Changes in fair value
Cadangan kerugian penurunan Allowance for impairment
nilai (Catatan 8.i) 749 844 losses (Note 8.i)
Pajak penghasilan Income tax
yang akan direklasifikasikan which will reclassified
ke laba rugi (Catatan 21.f) 163,268 (116,251) to profit or loss (Note 21.f)
Saldo akhir (554,390) 141,741 Ending balance
h. Kolektibilitas efek-efek sesuai Peraturan h. Collectibility securities in accordance with
Otoritas Jasa Keuangan diungkapkan pada Financial Services Authority Regulation are
Catatan 49d. disclosed in Note 49d.
i. Perubahan nilai bruto dan cadangan i. Movement of gross carrying amount and
kerugian penurunan nilai allowance for impairment losses
Perubahan nilai bruto Movement of gross carrying amount
2024
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2024 37,624,588 -- -- 37,624,588 as at January 1, 2024
Aset keuangan baru 45,149,261 -- -- 45,149,261 New financial assets
Pengukuran kembali bersih*) (33,274,314) -- -- (33,274,314) Net remeasurement*)
Total perubahan nilai bruto Changes in gross carrying amount
tahun berjalan 11,874,947 -- -- 11,874,947 for the year
Dampak valuta asing 4,075 -- -- 4,075 Foreign exchange
Nilai tercatat bruto akhir 49,503,610 -- -- 49,503,610 Ending gross carrying amount
2023
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2023 39,177,941 -- -- 39,177,941 as at January 1, 2023
Aset keuangan baru -- -- -- -- New financial assets
Pengukuran kembali bersih*) (1,551,067) -- -- (1,551,067) Net remeasurement*)
Total perubahan nilai bruto Changes in gross carrying amount
tahun berjalan (1,551,067) -- -- (1,551,067) for the year
Dampak valuta asing (2,286) -- -- (2,286) Foreign exchange
Nilai tercatat bruto akhir 37,624,588 -- -- 37,624,588 Ending gross carrying amount
*) Termasuk di dalam pengukuran kembali bersih adalah Including in the net remeasurement is repayment*)
pembayaran kembali
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Perubahan cadangan kerugian penurunan nilai Movement of allowance for impairment losses
2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 844 -- -- 844 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Pengukuran kembali bersih (95) -- -- (95) Net remeasurement
Total perubahan tahun berjalan (95) -- -- (95) Changes for the year
Dampak valuta asing -- -- -- -- Foreign exchange
Saldo akhir 749 -- -- 749 Ending balance
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal 915 -- -- 915 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Pengukuran kembali bersih (71) -- -- (71) Net remeasurement
Total perubahan tahun berjalan (71) -- -- (71) Changes for the year
Dampak valuta asing -- -- -- -- Foreign exchange
Saldo akhir 844 -- -- 844 Ending balance
Cadangan kerugian penurunan nilai atas efek- Allowance for impairment losses on securities
efek dibentuk atas efek-efek yang diukur pada is established for securities measured at fair
nilai wajar melalui penghasilan komprehensif value through other comprehensive income, so
lain, sehingga disajikan pada akun penghasilan the amount is presented in other
komprehensif lain (Catatan 8.g). comprehensive income (Note 8.g).
Manajemen Bank berpendapat bahwa The Bank’s management believed that
cadangan kerugian penurunan nilai untuk tahun allowance for impairment losses in 2024 and
2024 dan 2023 telah memadai. 2023 is adequate.
j. Pada tanggal 31 Desember 2024 dan 2023, j. As of December 31, 2024 and 2023, there
tidak terdapat efek-efek yang dijaminkan. were no securities which were pledged.
9. Efek-Efek yang Dibeli dengan Janji Dijual 9. Securities Purchased Under Agreement to
Kembali Resell
Pada 31 Desember 2024 dan 2023, efek-efek As of December 31, 2024 and 2023, securities
yang dibeli dengan janji dijual kembali masing- purchased under agreement to resell
masing sebesar Rp1.389.981 dan Rp7.215.441 amounting to Rp1,389,981 and Rp7,215,441,
dengan detail sebagai berikut: respectively with detail as follows:
31 Desember/December 31, 2024
Pendapatan
Nilai bunga yang
penjualan belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/ Nilai tercatat/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Resale Unamortized Carrying
Counterparty Type of securities amount Starting date Due date amount interest value
Pihak ketiga/ Third Parties
PT Standard Charterred SRBI/ 18 Desember/ 2 Januari/
Bank Jakarta SRBI 10.000 December 18, 2024 January 2, 2025 9.825 (2) 9.823
SRBI/ 18 Desember/ 2 Januari/
PT Bank Kalteng
SRBI 80.000 December 18, 2024 January 2, 2025 76.899 (14) 76.885
Obligasi Pemerintah/ 20 Desember/ 10 Januari/
PT Bank KB Bukopin Tbk
Government bonds 250.000 December 20, 2024 January 10, 2025 262.390 (431) 261.959
SRBI/ 23 Desember/ 6 Januari/
PT Bank Pan Indonesia Tbk
SRBI 1.000.000 December 23, 2024 January 6, 2025 997.184 (884) 996.300
Obligasi Pemerintah/ 27 Desember/ 10 Januari/
PT Bank MNC International Tbk
Government bonds 50.000 December 27, 2024 January 10, 2025 45.087 (73) 45.014
Total 1.390.000 1.391.385 (1.404) 1.389.981
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2023
Pendapatan
Nilai bunga yang
penjualan belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/ Nilai tercatat/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Resale Unamortized Carrying
Counterparty Type of securities amount Starting date Due date amount interest value
Pihak ketiga/ Third Parties
Obligasi Pemerintah/ 13 Desember/ 5 Januari/
PT Bank Pan Indonesia Tbk
Government bonds 1,300,000 December 13, 2023 January 5, 2024 1,225,378 (866) 1,224,512
Obligasi Pemerintah/ 15 Desember/ 3 Januari/
PT Bank Pan Indonesia Tbk
Government bonds 1,100,000 December 15, 2023 January 3, 2024 1,036,011 (365) 1,035,646
Obligasi Pemerintah/ 19 Desember/ 5 Januari/
PT Bank Pan Indonesia Tbk
Government bonds 1,500,000 December 19, 2023 January 5, 2024 1,414,051 (990) 1,413,061
Obligasi Pemerintah/ 20 Desember/ 3 Januari/
PT Bank Victoria International Tbk
Government bonds 500,000 December 20, 2023 January 3, 2024 501,452 (176) 501,276
Obligasi Pemerintah/ 22 Desember/ 10 Januari/
PT Bank Pan Indonesia Tbk
Government bonds 1,210,000 December 22, 2023 January 10, 2024 1,143,876 (1,796) 1,142,080
Obligasi Pemerintah/ 29 Desember/ 5 Januari/
Bank Indonesia
Government bonds 2,000,000 December 29, 2023 January 5, 2024 1,900,131 (1,265) 1,898,866
Total 7,610,000 7,220,899 (5,458) 7,215,441
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, the
Manajemen Bank berpendapat bahwa tidak Bank's Management believes that there was
terdapat penurunan nilai pada efek-efek yang no impairment in securities purchased under
dibeli dengan janji dijual kembali, sehingga agreement to resell so allowance for
cadangan kerugian penurunan nilai tidak impairment on losses was not established.
dibentuk.
Kolektibilitas efek-efek yang dibeli dengan janji Collectibility securities purchased under
dijual kembali sesuai Peraturan Otoritas Jasa agreements to resell in accordance with
Keuangan diungkapkan pada Catatan 49e. Financial Services Authority Regulation are
disclosed in Note 49e.
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities are
pada Catatan 45e. Informasi mengenai disclosed in Note 45e. Information with regards
klasifikasi dan nilai wajar diungkapkan pada to the classification and fair value are disclosed
Catatan 44. in Note 44.
Tingkat suku bunga rata-rata tertimbang The weighted average of interest rate per
setahun untuk efek-efek yang dibeli dengan annum for securities purchased under
janji dijual kembali untuk tahun yang berakhir agreement to resell for the years ended
31 Desember 2024 dan 2023 masing-masing December 31, 2024 and 2023 were 6.49% and
adalah 6,49% dan 6,18%. 6.18%, respectively.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. Tagihan dan Liabilitas Derivatif 10. Derivatives Receivable and Payable
Ikhtisar atas tagihan derivatif dan liabilitas The summary of derivative receivable and
derivatif pada tanggal 31 Desember 2024 dan derivative payable as of December 31, 2024
2023 adalah sebagai berikut: and 2023 is as follows:
31 Desember/December 31, 2024
Nilai nosional
(kontrak) (ekuivalen Nilai Wajar/Fair Value
dengan Rp)/ Tagihan Liabilitas
Notional amount derivatif/ derivatif/
(contract) Derivative Derivative
Transaksi (equivalent to Rp) receivable payable Transactions
Terkait nilai tukar Related to exchange rate contracts
Pihak berelasi Related parties
Spot - jual Spot - sell
Dolar Amerika Serikat 32,190 104 -- United States Dollar
Forward - beli Forward - buy
Dolar Amerika Serikat 185,133 1,997 -- United States Dollar
2,101 --
Pihak ketiga Third parties
Swap Swap
Dolar Amerika Serikat 8,455,049 37,371 107,302 United States Dollar
Mata uang asing lain 970,796 602 10,699 Other foreign currencies
Spot - beli Spot - buy
Dolar Amerika Serikat 24,387 16 31 United States Dollar
Mata uang asing lain 424,498 -- 1,552 Other foreign currencies
Spot - jual Spot - sell
Dolar Amerika Serikat 401,651 1,625 -- United States Dollar
Mata uang asing lain 10,014 35 -- Other foreign currencies
Forward - beli Forward - buy
Dolar Amerika Serikat 758,396 6,981 1,241 United States Dollar
Forward - jual Forward - sell
Dolar Amerika Serikat 17,704 3 234 United States Dollar
46,633 121,059
Total 48,734 121,059 Total
31 Desember/December 31, 2023
Nilai nosional
(kontrak) (ekuivalen Nilai Wajar/Fair Value
dengan Rp)/ Tagihan Liabilitas
Notional amount derivatif/ derivatif/
(contract) Derivative Derivative
Transaksi (equivalent to Rp) receivable payable Transactions
Terkait nilai tukar Related to exchange rate contracts
Pihak ketiga Third parties
Swap Swap
Dolar Amerika Serikat 3,453,054 16,826 11,406 United States Dollar
Mata uang asing lain 260,031 2,937 40 Other foreign currencies
Option - jual Option - sell
Dolar Amerika Serikat 535,816 -- 6,321 United States Dollar
Spot - beli Spot - buy
Dolar Amerika Serikat 380,090 55 463 United States Dollar
Mata uang asing lain 10,269 4 2 Other foreign currencies
Spot - jual Spot - sell
Dolar Amerika Serikat 303,830 577 48 United States Dollar
Mata uang asing lain 16,495 19 7 Other foreign currencies
Forward - beli Forward - buy
Dolar Amerika Serikat 31,564 -- 434 United States Dollar
Forward - jual Forward - sell
Dolar Amerika Serikat 56,969 556 210 United States Dollar
Total 20,974 18,931 Total
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kolektibilitas tagihan derivatif sesuai Peraturan Collectibility derivatives receivables in
Otoritas Jasa Keuangan diungkapkan pada accordance with Financial Services Authority
Catatan 49f. Regulation are disclosed in Note 49f.
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities are
pada Catatan 45e. Informasi mengenai disclosed in Note 45e. Information with regards
klasifikasi dan nilai wajar diungkapkan pada to the classification and fair value are disclosed
Catatan 44. in Note 44.
Manajemen Bank berpendapat bahwa The Bank’s management believed that
cadangan kerugian penurunan nilai pada allowance for impairment losses as of
tanggal 31 Desember 2024 dan 2023 tidak December 31, 2024 and 2023 were not
diperlukan. required.
11. Kredit yang Diberikan 11. Loans
Kredit yang diberikan terdiri dari: Loans consist of the following:
a. Berdasarkan jenis kredit dan mata uang a. Based on type of loans and currency
2024 2023
Pihak berelasi (Catatan 39) Related parties (Note 39)
Rupiah: Rupiah:
Modal kerja 509,020 655,156 Working capital
Investasi 1,207,314 560,521 Investment
Konsumsi 26,716 45,507 Consumer
1,743,050 1,261,184
Mata uang asing: Foreign currencies:
Investasi -- 57,408 Investment
Total kredit pihak berelasi 1,743,050 1,318,592 Total related parties loans
Pihak ketiga Third parties
Rupiah: Rupiah:
Investasi 34,652,312 38,908,725 Investment
Konsumsi 8,470,276 9,092,019 Consumer
Modal kerja 6,780,737 6,153,456 Working capital
49,903,325 54,154,200
Mata uang asing: Foreign currencies:
Investasi 7,946,515 6,733,306 Investment
Modal kerja 5,061,762 4,098,621 Working capital
13,008,277 10,831,927
Total kredit pihak ketiga 62,911,602 64,986,127 Total third parties loans
64,654,652 66,304,719
Pendapatan bunga yang
ditangguhkan (9,371) (11,823) Unearned interest income
64,645,281 66,292,896
Cadangan kerugian penurunan nilai (664,877) (604,816) Allowance for impairment losses
Total kredit yang diberikan - neto 63,980,404 65,688,080 Total loans - net
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
b. Berdasarkan sektor ekonomi dan mata uang b. Based on economic sector and currency
2024 2023
Rupiah Rupiah
Jasa usaha 11,153,044 12,512,188 Business services
Pengangkutan, pergudangan Transportation, warehouse
dan komunikasi 9,050,038 10,284,809 and communication
Perindustrian 6,564,302 6,426,079 Industrial
Pertanian, perburuan dan Agriculture, hunting and
sarana pertanian 5,462,559 6,526,756 agriculture improvement
Pertambangan 4,708,864 4,547,350 Mining
Konstruksi 3,401,514 3,641,375 Construction
Perdagangan, restoran Trading, restaurant
dan perhotelan 2,333,629 1,750,629 and hotel
Jasa sosial 238,718 252,296 Social services
Listrik, gas dan air 234,287 333,849 Electricity, gas and water
Lain-lain 8,499,420 9,140,053 Others
51,646,375 55,415,384
Mata uang asing Foreign currencies
Jasa usaha 5,390,289 6,573,761 Business services
Pertambangan 3,534,894 3,010,021 Mining
Pengangkutan, pergudangan Transportation, warehouse
dan komunikasi 2,504,205 9,557 and communication
Perdagangan, restoran Trading, restaurant
dan perhotelan 1,020,359 1,114,793 and hotel
Perindustrian 558,530 181,203 Industrial
13,008,277 10,889,335
Total 64,654,652 66,304,719 Total
Dikurangi: Less:
Pendapatan bunga Unearned interest
yang ditangguhkan (9,371) (11,823) income
Cadangan kerugian Allowance for
penurunan nilai (664,877) (604,816) impairment losses
Neto 63,980,404 65,688,080 Net
c. Berdasarkan kolektibilitas sesuai Peraturan c. Based on Financial Services Authority
Otoritas Jasa Keuangan Regulation Collectibility
Kolektabilitas kredit yang diberikan sesuai Collectibility loans in accordance with the
dengan Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation are
diungkapkan pada Catatan 49g. disclosed in Note 49g.
d. Berdasarkan jangka waktu d. Based on loan periods
Berdasarkan jangka waktu perjanjian kredit Based on the loan agreement term before
sebelum dikurangi pendapatan bunga yang deducting deferred interest income and
ditangguhkan dan cadangan kerugian allowance for impairment losses.
penurunan nilai.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2024 2023
Rupiah Rupiah
Kurang dari 1 tahun 12,955,288 12,125,173 Less than 1 year
1 - 2 tahun 1,893,243 2,455,140 1 - 2 years
>2 - 5 tahun 13,093,702 17,720,645 >2 - 5 years
Lebih dari 5 tahun 23,704,142 23,114,426 More than 5 years
51,646,375 55,415,384
Mata uang asing Foreign currencies
Kurang dari 1 tahun 581,853 266,320 Less than 1 year
>2 - 5 tahun 6,803,894 9,614,055 >2 - 5 years
Lebih dari 5 tahun 5,622,530 1,008,960 More than 5 years
13,008,277 10,889,335
Total 64,654,652 66,304,719 Total
Kredit yang diberikan ke pihak berelasi Loans to related parties are disclosed in
diungkapkan pada Catatan 39. Informasi Note 39. Information in respect of maturities
mengenai jatuh tempo diungkapkan pada are disclosed in Note 45e. Information with
Catatan 45e. Informasi mengenai klasifikasi regards to the classification and fair are
dan nilai wajar diungkapkan pada Catatan 44. disclosed in Note 44.
Berikut ini adalah informasi lainnya Other information relating to loans were as
sehubungan dengan kredit yang diberikan: follows:
a. Kredit yang diberikan dalam mata uang a. Loans in foreign currencies were
asing terdiri dari Dolar Amerika Serikat dan denominated in United States Dollar and
Euro Eropa. Euro Europe.
b. Kredit yang diberikan dijamin dengan b. Loans are secured with cash collaterals
agunan tunai berupa giro (Catatan 16), consisting of current accounts (Note 16),
deposito berjangka (Catatan 18), agunan time deposits (Note 18), collaterals bonded
yang diikat dengan hak tanggungan atau by security right or powers of attorney to
surat kuasa untuk menjual dan jaminan lain sell and by other guarantees generally
yang umumnya diterima oleh perbankan. accepted by banks.
e. Suku bunga rata-rata tertimbang setahun atas e. The weighted average interest rates per
kredit yang diberikan adalah sebagai berikut: annum for loans are as follows:
2024 2023
Rupiah Rupiah
Investasi 10.81% 11.34% Investment
Modal kerja 10.11% 10.45% Working capital
Konsumsi 11.34% 11.70% Consumer
Mata uang asing Foreign currencies
Investasi 9.50% 9.81% Investment
Modal kerja 7.25% 8.73% Working capital
f. Kredit konsumsi terdiri dari: f. Consumer loans consist of:
2024 2023
Rupiah Rupiah
Kartu kredit 6,702,966 6,345,044 Credit card
Kredit kendaraan bermotor 1,545,461 2,479,981 Motor vehicle loans
Kredit pemilikan rumah 162,648 194,638 Housing loans
Kredit perorangan lainnya 85,917 117,863 Other personal loans
Total 8,496,992 9,137,526 Total
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
g. Rincian kredit yang diberikan pada pihak g. Details of loans to related parties (before
berelasi (sebelum cadangan kerugian allowance for impairment losses) are as
penurunan nilai) adalah sebagai berikut follows (Note 39):
(Catatan 39):
2024 2023
Pinjaman perusahaan yang Loans to
merupakan pihak berelasi 1,686,462 1,247,150 related companies
Pinjaman Loans to the Bank’s key
manajemen kunci 13,795 11,818 management personnel
Pinjaman komisaris dan direksi Loans to related
perusahaan yang merupakan companies’ directors
pihak berelasi 42,793 59,624 and commissioners
Total 1,743,050 1,318,592 Total
Pinjaman direksi dan karyawan Bank Loans to the Bank’s directors and employees
merupakan kredit yang diberikan untuk represent loans granted for car loans, housing
pembelian kendaraan dan rumah dengan loans with terms ranging from 1 (one) to 15
jangka waktu yang berkisar antara 1 (satu) (fifteen) years with an average loan interest of
sampai dengan 15 (lima belas) tahun serta (exclude credit card) between 9.50%-10.00%
kartu kredit dengan suku bunga setahun rata- and 5.75%-10.00% per annum in 2024 and
rata (tidak termasuk kartu kredit) berkisar 2023, respectively, which are collected through
antara 9,50%-10,00% dan 5,75%-10,00% monthly payroll deductions.
untuk tahun 2024 dan 2023, yang dilunasi
melalui pemotongan gaji setiap bulan.
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, loans to
pinjaman direksi dan karyawan Bank sesuai the Bank’s director and employees in
dengan Peraturan Otoritas Jasa Keuangan accordance with the Financial Services
diungkapkan pada Catatan 49g. Authority Regulation are disclosed in Note 49g.
h. Kredit yang direstrukturisasi h. Restructured loans
Kredit yang direstrukturisasi sesuai dengan Restructured loans in accordance with the
Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation are
diungkapkan pada Catatan 49g. disclosed in Note 49g.
i. Pada tanggal 31 Desember 2024 dan 2023, i. As of December 31, 2024 and 2023, total loans
jumlah kredit yang telah dihentikan pengakuan which interest income therein have ceased to
pendapatan bunganya (kredit bermasalah) accrue (non-performing loans) amounted to
masing-masing sebesar Rp1.089.557 dan Rp1,089,557 and Rp1,042,180 or representing
Rp1.042.180 atau sebesar 1,69% dan 1,57% 1.69% and 1.57% of total loans, respectively.
dari jumlah kredit yang diberikan.
j. Pinjaman sindikasi j. Syndicated loans
Pinjaman sindikasi merupakan pinjaman yang Syndicated loans represent loans provided to
diberikan kepada debitur berdasarkan debtors based on syndication agreements with
perjanjian pembiayaan bersama dengan bank- other banks.
bank lain.
Keikutsertaan bank dalam pinjaman sindikasi Bank’s participation in syndicated loans with
dengan bank-bank lain adalah sebesar other banks amounted to Rp4,961,139 and
Rp4.961.139 dan Rp4.022.880 masing-masing Rp4,022,880 as of December 31, 2024 and
pada tanggal 31 Desember 2024 dan 2023. 2023, respectively.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Keikutsertaan bank dalam pinjaman sindikasi, Bank’s participation in syndicated loans, in
dimana bank bertindak sebagai anggota which bank acts as the syndication member is
sindikasi adalah sebagai berikut: as follows:
2024 2023
% Partisipasi 1.53%-74.11% 0.14%-13.6% % Participation
k. Pinjaman bermasalah dan cadangan kerugian k. Non-performing loans and allowance for
penurunan nilai berdasarkan sektor ekonomi impairment losses based on economic sector
Rasio kredit bermasalah Bank sesuai dengan The non-performing loans ratio of The Bank’s
peraturan Otoritas Jasa Keuangan in accordance with the Financial Services
diungkapkan pada Catatan 49g. Authority Regulation are disclosed in Note 49g.
l. Perubahan nilai bruto dan cadangan l. Movement of gross carrying amount and
kerugian penurunan nilai allowance for impairment losses
Perubahan nilai bruto Movement of gross carrying amount
2024
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2024 64.250.569 1.011.970 1.042.180 66.304.719 as at January 1, 2024
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan expected credit losses
(stage 1) (3.034.539) 1.853.239 1.181.300 -- (stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang umurnya Transfer to lifetime expected
- tidak mengalami penurunan credit losses - unimpaired
nilai (stage 2) 19.392 (106.181) 86.789 -- (stage 2)
Transfer ke kerugian kredit Transfer to lifetime expected
ekspektasian yang mengalami credit losses -
penurunan nilai (stage 3) (1.179.462) (86.285) 1.265.747 -- impaired (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 60.055.960 2.672.743 3.576.016 66.304.719 after transfer
Pengukuran kembali Remeasurement of
nilai tercatat - neto (318.476) (225.163) (1.176.187) (1.719.826) carrying amount - net
Aset keuangan yang
dihapus buku -- -- (420.875) (420.875) Write-off assets
Dampak valuta asing 490.634 -- -- 490.634 Effects of foreign exchange
Saldo akhir 60.228.118 2.447.580 1.978.954 64.654.652 Ending balance
2023
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2023 68,207,529 1,245,142 858,632 70,311,303 as at January 1, 2023
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan expected credit losses
(stage 1) (758,031) 521,654 236,377 -- (stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang umurnya Transfer to lifetime expected
- tidak mengalami penurunan credit losses - unimpaired
nilai (stage 2) 534,620 (763,488) 228,868 -- (stage 2)
Transfer ke kerugian kredit Transfer to lifetime expected
ekspektasian yang mengalami credit losses -
penurunan nilai (stage 3) (199,382) (227,882) 427,264 -- impaired (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 67,784,736 775,426 1,751,141 70,311,303 after transfer
Pengukuran kembali Remeasurement of
nilai tercatat - neto (3,403,852) 236,544 (238,826) (3,406,134) carrying amount - net
Aset keuangan yang
dihapus buku -- -- (470,135) (470,135) Write-off assets
Dampak valuta asing (130,315) -- -- (130,315) Effects of foreign exchange
Saldo akhir 64,250,569 1,011,970 1,042,180 66,304,719 Ending balance
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Perubahan cadangan kerugian penurunan nilai Movement of allowance for impairment losses
2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 283.361 57.929 263.526 604.816 Beginning balance
Transfer ke: Transfer to:
Kerugian kredit ekspektasian 12 month expected credit
12 bulan (stage 1) (222.573) 73.515 149.058 -- losses (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya - tidak Lifetime expected
mengalami penurunan credit losses -
nilai (stage 2) 176 (26.101) 25.925 -- unimpaired (stage 2)
Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime expected
mengalami penurunan credit losses -
nilai (stage 3) (149.025) (25.857) 174.882 -- impaired (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan (88.061) 79.486 613.391 604.816 after transfer
Penambahan cadangan Addition of allowance
kerugian penurunan nilai - neto 275.281 15.805 (72.898) 218.188 for impairment losses - net
Aset keuangan yang
dihapus buku -- -- (420.875) (420.875) Write-off of financial assets
Penerimaan kembali atas aset Recoveries from previously
keuangan yang dihapus buku -- -- 262.082 262.082 written off of financial assets
Dampak valuta asing 666 -- -- 666 Effects of foreign exchange
Saldo akhir 187.886 95.291 381.700 664.877 Ending balance
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 274,991 78,713 218,326 572,030 Beginning balance
Transfer ke: Transfer to:
Kerugian kredit ekspektasian 12 month expected credit
12 bulan (stage 1) (116,447) 40,661 75,786 -- losses (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya - tidak Lifetime expected
mengalami penurunan credit losses -
nilai (stage 2) 7,361 (57,464) 50,103 -- unimpaired (stage 2)
Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime expected
mengalami penurunan credit losses -
nilai (stage 3) (75,689) (49,882) 125,571 -- impaired (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 90,216 12,028 469,786 572,030 after transfer
Penambahan cadangan Addition of allowance
kerugian penurunan nilai - neto 193,307 45,901 (47,388) 191,820 for impairment losses - net
Aset keuangan yang
dihapus buku -- -- (470,135) (470,135) Write-off of financial assets
Penerimaan kembali atas aset Recoveries from previously
keuangan yang dihapus buku -- -- 311,263 311,263 written off of financial assets
Dampak valuta asing (162) -- -- (162) Effects of foreign exchange
Saldo akhir 283,361 57,929 263,526 604,816 Ending balance
Manajemen Bank berpendapat bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai atas kredit allowance for impairment losses on loans was
yang diberikan telah memadai. adequate.
m. Kredit yang disalurkan dengan sistem m. Joint financing loans as of December 31, 2024
pembiayaan bersama (joint financing) pada and 2023 amounted to Rp8,960,990 and
tanggal 31 Desember 2024 dan 2023 masing- Rp10,529,359, respectively, which were made
masing sebesar Rp8.960.990 dan on a with recourse or without recourse basis.
Rp10.529.359 yang dilakukan dengan dan
tanpa tanggung renteng (with and without
recourse).
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Jumlah kredit dengan pola pembiayaan The balances of the joint financing loans with
bersama (joint financing) dengan pihak berelasi related parties are as follows:
adalah sebagai berikut:
2024 2023
PT Mega Central Finance 4,889,978 6,090,695 PT Mega Central Finance
PT Mega Auto Finance 2,505,092 2,605,954 PT Mega Auto Finance
PT Mega Finance 1,503,480 1,723,033 PT Mega Finance
Total 8,898,550 10,419,682 Total
Seluruh kredit dengan pola pembiayaan Joint financing facilities with the related parties
bersama (joint financing) dengan pihak berelasi are made on a without recourse basis.
tersebut dilakukan secara tanpa tanggung
renteng (without recourse).
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023 the
jumlah pembiayaan bersama yang dilakukan balances of joint financing loans which were
secara tanpa tanggung renteng (without made on a without recourse basis amounted to
recourse) adalah masing-masing sebesar Rp8,898,550 and Rp10,419,682, respectively.
Rp8.898.550 dan Rp10.419.682. Risiko kredit The Bank is exposed to credit risk based on
yang ditanggung oleh Bank adalah sesuai the percentage of credit financing contributed
dengan porsi kredit yang dibiayai oleh Bank by the Bank, which ranged from 90% to 99%
yang berkisar antara 90% sampai dengan 99% as stipulated in the joint financing agreement.
sebagaimana disebutkan dalam perjanjian.
n. Ikhtisar perubahan kredit yang dihapusbukukan n. The changes in cumulative written-off loans
adalah sebagai berikut: are as follows:
2024 2023
Saldo awal 5,945,413 5,786,541 Beginning balance
Penghapusbukuan dalam Write-off during
tahun berjalan 420,875 470,135 the year
Penerimaan kembali kredit yang Recoveries of previously
telah dihapusbukukan (262,082) (311,263) written-off loan
Saldo akhir 6,104,206 5,945,413 Ending balance
o. Rasio kredit Usaha, Mikro, Kecil & Menengah o. Ratio of Micro, Small and Medium Enterprise
(UMKM) terhadap kredit yang diberikan pada (SME) credits to loans as of December 31,
tanggal 31 Desember 2024 dan 2023 adalah 2024 and 2023 are 14.61% and 18.07%,
masing-masing sebesar 14,61% dan 18,07%. respectively.
p. Pada tanggal 31 Desember 2024 dan 2023, p. As of December 31, 2024 and 2023, Legal
Batas Maksimum Pemberian Kredit (BMPK) Lending Limit (LLL) is disclosed in Note 49g.
diungkapkan pada Catatan 49g.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. Tagihan dan Utang Akseptasi 12. Acceptance Receivable and Payable
a. Tagihan akseptasi a. Acceptance receivable
Rincian tagihan akseptasi berdasarkan pihak, Details of acceptance receivable based on the
mata uang dan pihak berelasi: counterparty, currency and related parties:
2024 2023
Mata uang asing Foreign currencies
Pihak ketiga Third parties
Nasabah 9,234 -- Debtors
Total 9,234 -- Total
Cadangan kerugian Allowance for impairment
penurunan nilai (12) -- losses
Neto 9,222 -- Net
Kolektibilitas tagihan akseptasi sesuai dengan Collectability acceptance receivable in
Peraturan Otoritas Jasa Keuangan accordance with the Financial Services
diungkapkan pada Catatan 49h. Authority Regulation are disclosed in Note 49h.
Rincian tagihan akseptasi berdasarkan sisa The details of acceptances receivable based
umur jatuh tempo adalah sebagai berikut on the remaining period to maturity date are as
(Catatan 45e): follows (Note 45e):
2024 2023
Mata uang asing Foreign currencies
<1 bulan 3,119 -- <1 month
1 - 3 bulan 4,905 -- 1 - 3 months
>3 - 6 bulan 1,210 -- >3 - 6 months
Total 9,234 -- Total
b. Utang akseptasi b. Acceptance payable
2024 2023
Mata uang asing Foreign currencies
Pihak ketiga Third parties
Bank 9,234 -- Bank
Total 9,234 -- Total
c. Perubahan nilai bruto dan cadangan c. Movement of gross carrying amount and
kerugian penurunan nilai atas tagihan allowance for impairment losses of
akseptasi acceptance receivable
Perubahan nilai bruto tagihan akseptasi Movement of gross carrying amount of
acceptance receivable
2024
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2024 -- -- -- -- as at January 1, 2024
Aset keuangan baru 9,234 -- -- 9,234 New financial assets
Pengukuran kembali bersih -- -- -- -- Net remeasurement
Total perubahan nilai bruto Changes in gross carrying amount
tahun berjalan 9,234 -- -- 9,234 for the year
Dampak valuta asing -- -- -- -- Foreign exchange
Nilai tercatat bruto akhir 9,234 -- -- 9,234 Ending gross carrying amount
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2023
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2023 53,031 -- -- 53,031 as at January 1, 2023
Aset keuangan baru -- -- -- -- New financial assets
Pengukuran kembali bersih*) (53,011) -- -- (53,011) Net remeasurement*)
Total perubahan nilai bruto Changes in gross carrying amount
tahun berjalan (53,011) -- -- (53,011) for the year
Dampak valuta asing (20) -- -- (20) Foreign exchange
Nilai tercatat bruto akhir -- -- -- -- Ending gross carrying amount
*) Termasuk di dalam pengukuran kembali bersih adalah Including in the net remeasurement is repayment*)
pembayaran kembali
Perubahan cadangan kerugian penurunan nilai Movement of allowance for impairment losses
tagihan akseptasi on acceptance receivable
2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal -- -- -- -- Beginning balance
Aset keuangan baru 11 -- -- 11 New financial assets
Pengukuran kembali bersih -- -- -- -- New remeasurement
Total perubahan tahun berjalan 11 -- -- 11 Changes for the year
Dampak valuta asing 1 -- -- 1 Foreign exchange
Saldo akhir 12 -- -- 12 Ending balance
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal 66 -- -- 66 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Pengukuran kembali bersih (64) -- -- (64) Net remeasurement
Total perubahan tahun berjalan (64) -- -- (64) Changes for the year
Dampak valuta asing (2) -- -- (2) Foreign exchange
Saldo akhir -- -- -- -- Ending balance
Manajemen Bank berpendapat bahwa The Bank’s management believed that
cadangan kerugian penurunan nilai untuk tahun allowance for impairment losses in 2024 and
2024 dan 2023 telah memadai. 2023 is adequate.
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities is disclosed
pada Catatan 45e. Informasi mengenai in Note 45e. Information with regards to the
klasifikasi dan nilai wajar diungkapkan pada classification and fair value is disclosed in
Catatan 44. Note 44.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. Aset Tetap dan Aset Hak-Guna 13. Fixed Assets and Right-of-Use Assets
31 Desember 2023/December 31, 2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
Balance Addition Deduction Reclassification Balance
Kepemilikan langsung Direct ownership
Biaya perolehan/nilai revaluasi Cost/revaluation value
Aset tetap Fixed assets
Tanah 3,823,993 -- -- -- 3,823,993 Land
Bangunan 2,350,615 -- -- -- 2,350,615 Buildings
Peralatan kantor 984,763 118,393 (89,256) 50,501 1,064,401 Office equipment
Perabot kantor 423,247 4,896 (13,313) 24 414,854 Furniture and fixtures
Kendaraan 146,494 -- (2,798) -- 143,696 Vehicles
Perbaikan gedung 125,851 2,532 (185) 160 128,358 Building improvements
Total 7,854,963 125,821 (105,552) 50,685 7,925,917 Total
Aset dalam penyelesaian 17,998 47,725 -- (50,685) 15,038 Construction in progress
Total biaya perolehan 7,872,961 173,546 (105,552) -- 7,940,955 Total cost
Aset hak-guna Right-of-use of assets
Bangunan 248,924 15,562 -- -- 264,486 Buildings
Total 8,121,885 189,108 (105,552) -- 8,205,441 Total
Kepemilikan langsung Direct ownership
Akumulasi penyusutan Accumulated Depreciation
Aset tetap Fixed assets
Bangunan (179,745) (175,830) -- -- (355,575) Buildings
Peralatan kantor (883,226) (94,666) 89,254 -- (888,638) Office equipment
Perabot kantor (405,638) (6,945) 13,243 -- (399,340) Furniture and fixtures
Kendaraan (133,937) (4,432) 2,798 -- (135,571) Vehicles
Perbaikan gedung (115,765) (6,067) 185 -- (121,647) Building improvements
Total akumulasi penyusutan (1,718,311) (287,940) 105,480 -- (1,900,771) Total accumulated depreciation
Aset hak-guna Right-of-use of assets
Bangunan (205,816) (24,841) -- (230,657) Buildings
Total (1,924,127) (312,781) 105,480 -- (2,131,428) Total
Nilai Buku bersih 6,197,758 6,074,013 Net book value
31 Desember 2023/December 31, 2023
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
Balance Addition Deduction Reclassification Balance
Kepemilikan langsung Direct ownership
Biaya perolehan/nilai revaluasi Cost/revaluation value
Aset tetap Fixed assets
Tanah 3,814,990 9,003 -- -- 3,823,993 Land
Bangunan 2,350,215 400 -- -- 2,350,615 Buildings
Peralatan kantor 925,032 68,708 (14,551) 5,574 984,763 Office equipment
Perabot kantor 425,242 4,080 (6,075) -- 423,247 Furniture and fixtures
Kendaraan 146,525 2,477 (2,508) -- 146,494 Vehicles
Perbaikan gedung 119,378 5,954 (936) 1,455 125,851 Building improvements
Total 7,781,382 90,622 (24,070) 7,029 7,854,963 Total
Aset dalam penyelesaian 5,505 19,522 -- (7,029) 17,998 Construction in progress
Total biaya perolehan 7,786,887 110,144 (24,070) -- 7,872,961 Total cost
Aset hak-guna Right-of-use of assets
Bangunan 212,161 36,763 -- -- 248,924 Buildings
Total 7,999,048 146,907 (24,070) -- 8,121,885 Total
Kepemilikan langsung Direct ownership
Akumulasi penyusutan Accumulated Depreciation
Aset tetap Fixed assets
Bangunan (3,933) (175,812) -- -- (179,745) Buildings
Peralatan kantor (822,414) (75,324) 14,512 -- (883,226) Office equipment
Perabot kantor (404,107) (7,529) 5,998 -- (405,638) Furniture and fixtures
Kendaraan (132,349) (4,096) 2,508 -- (133,937) Vehicles
Perbaikan gedung (109,117) (7,460) 812 -- (115,765) Building improvements
Total akumulasi penyusutan (1,471,920) (270,221) 23,830 -- (1,718,311) Total accumulated depreciation
Aset hak-guna Right-of-use of assets
Bangunan (160,385) (45,431) -- -- (205,816) Buildings
Total (1,632,305) (315,652) 23,830 -- (1,924,127) Total
Nilai Buku bersih 6,366,743 6,197,758 Net book value
Aset tetap Fixed assets
Beban penyusutan aset tetap yang dibebankan The depreciation expense for the years ended
pada tahun yang berakhir pada tanggal-tanggal December 31, 2024 and 2023 amounted to
31 Desember 2024 dan 2023 masing-masing Rp287,941 and Rp270,221, respectively
sebesar Rp287.940 dan Rp270.221 (Note 32).
(Catatan 32).
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pada tanggal 31 Desember 2024, hak atas As of December 31, 2024, land titles are in the
tanah yang dimiliki oleh Bank merupakan Hak form of “Hak Guna Bangunan” (HGB) and “Hak
Guna Bangunan (HGB) dan Hak Milik atas Milik Atas Satuan Rumah Susun” (HMASRS -
Satuan Rumah Susun (HMASRS) dengan sisa Strata title) with remaining terms for the related
umur hak atas tanah tersebut berkisar antara landrights ownership ranging from 4 months to
4 bulan sampai dengan 31 tahun dan dapat 31 years and renewable upon their expiry. As
diperpanjang. Pada tanggal 31 Desember of December 31, 2024, land of 389 sqm are in
2024, tanah dengan luas sebesar 389 m2 the process of merging, certificates correction
masih dalam pengurusan penggabungan dan and transfer of title into the Bank’s name by the
pembetulan sertifikat serta balik nama menjadi National Landrights Agency - the Republic of
atas nama Bank di Badan Pertanahan Nasional Indonesia (BPN-RI).
Republik Indonesia (BPN-RI).
Manajemen berpendapat bahwa kepemilikan Management believes the ownership of land
hak atas tanah tersebut dapat rights can be renewed/extended on maturity.
diperbarui/diperpanjang pada saat jatuh tempo.
Ruangan kantor yang disewakan kepada pihak Office spaces that are rented out to related
berelasi (Catatan 14a) disajikan sebagai bagian parties (Note 14a) were presented as part of
dari aset tetap karena nilai buku dari ruangan fixed assets since the book value of rented
yang disewakan tersebut tidak signifikan. spaces were not significant.
Aset tetap, kecuali aset dalam penyelesaian Fixed assets, except for construction in
dan tanah, diasuransikan terhadap risiko progress and land, were covered by insurance
kebakaran dan risiko lainnya berdasarkan against fire and other risks under certain
suatu paket polis tertentu dengan nilai blanket policies with insured amount of
pertanggungan masing-masing sebesar R2,434,763 and Rp2,451,945 as of December
Rp2.434.763 dan Rp2.451.945 pada tanggal 31, 2024 and 2023, respectively. The Bank’s
31 Desember 2024 dan 2023. Manajemen management believed that the insurance
Bank berpendapat bahwa nilai pertanggungan coverage was adequate to cover possible
tersebut cukup untuk menutupi kemungkinan losses on the assets insured.
kerugian atas aset yang dipertanggungkan.
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, the gross
jumlah tercatat bruto dari setiap aset tetap yang amount of fixed assets which have been fully
telah disusutkan penuh dan masih digunakan depreciated and are still being used amounted
masing-masing adalah sebesar Rp1.265.487 to Rp1,265,487 and Rp1,298,197, respectively.
dan Rp1.298.197.
Manajemen Bank berpendapat bahwa tidak The Bank’s management believes that there
terdapat indikasi penurunan nilai atas aset was no impairment indication on the above
tetap di atas pada tanggal 31 Desember 2024 fixed assets as of December 31, 2024 and
dan 2023. 2023.
Pada tanggal 31 Desember 2015, Bank On December 31, 2015, the Bank changed its
melakukan perubahan kebijakan akuntansi atas accounting policy for land and buildings from
tanah dan bangunan dari sebelumnya cost model to revaluation model.
menggunakan model biaya menjadi model
revaluasi.
Berdasarkan keputusan Ketua Badan Based on Decision of Chairman of Bapepam
Pengawas Pasar Modal Dan Lembaga and LK No. KEP-347/BL/2012 dated June 25,
Keuangan No. KEP-347/BL/2012 tanggal 2012, about the presentation and disclosure in
25 Juni 2012 tentang Penyajian dan financial report of issuer or a public company in
Pengungkapan Laporan Keuangan Emiten atau point 27.e, by considering the book value of
Perusahaan Publik butir 27.e, dengan fixed assets (land and buildings) that have
mempertimbangkan nilai buku aset tetap (tanah been conducted revaluation in 2018, therefore
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
dan bangunan) yang telah dilakukan revaluasi on December 31, 2022, the Bank assigned
pada tahun 2018, maka per tanggal registered independent appraisers to appraise
31 Desember 2022 Bank telah menugaskan (revaluate) its fixed assets (land and buildings).
perusahaan jasa penilai terdaftar untuk The Bank has revalued the value of its land
melaksanakan penilaian (revaluasi) aset tetap and buildings not for tax purpose rather for the
(tanah dan bangunan). Bank melakukan compliance of the above mentioned Bapepam
penilaian kembali atas tanah dan bangunan and LK regulation.
tersebut bukan untuk tujuan perpajakan tetapi
hanya untuk pemenuhan ketentuan Bapepam
dan LK tersebut.
Penilaian terakhir atas tanah dan bangunan The latest valuations of land and building are
dilakukan oleh penilai independen eksternal performed by KJPP Ruky, Safrudin & Rekan
KJPP Ruky, Safrudin & Rekan, dalam as external independent valuer, on its report
laporannya tertanggal 29 Desember 2022. dated December 29, 2022. The Bank’s
Manajemen Bank berpendapat bahwa tidak management believes that there was no
terdapat perubahan nilai wajar yang signifikan significant change in fair value of revalued of
dari aset tetap yang direvaluasi pada tanggal fixed assets as of December 31, 2024.
31 Desember 2024.
Penilaian dilakukan berdasarkan Standar Valuations are performed based on Indonesian
Penilaian Indonesia, ditentukan berdasarkan Valuation Standards, determined based on
transaksi pasar terkini dan dilakukan dengan reference to recent market transactions done
ketentuan-ketentuan yang lazim. Metode on arm’s length terms and appropriate
penilaian yang dipakai adalah metode data requirements. The valuation methods used are
pasar, metode biaya dan metode pendapatan. market value approach, cost approach and
income approach.
Perubahan surplus revaluasi aset neto setelah The movements in the asset revaluation
pajak adalah sebagai berikut: surplus net of tax are as follows:
2024 2023
Saldo awal 3,309,118 3,584,877 Beginning balance
Pemindahan surplus aset tetap Transfer of revaluation surplus of fixed
ke saldo laba (275,760) (275,759) assets to retained earnings
Saldo akhir 3,033,358 3,309,118 Ending balance
Untuk tahun - tahunyang berakhir pada tanggal For the years ended December 31, 2024 and
31 Desember 2024 dan 2023, Bank mencatat 2023, respectively, the Bank recorded gains
laba atas pelepasan aset tetap adalah sebagai from disposal of fixed assets are as follows
berikut:
2024 2023
Hasil penjualan bersih 1,275 834 Net sales proceed
Nilai buku (72) (240) Book value
Laba atas pelepasan aset tetap 1,203 594 Gains from disposal of fixed assets
Laba yang timbul dari hasil penjualan aset Gains from disposal of fixed assets were
tetap dicatat sebagai bagian dari akun recognized as part of non-operating income -
pendapatan non-operasional-neto pada laba net in profit or loss.
rugi.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Aset tetap dalam penyelesaian terdiri dari: Constructions in-progress consist of the
following:
Persentase
Penyelesaian
(tidak diaudit)/ Perkiraan Waktu
Completion Penyelesaian/
Percentage Nilai Tercatat/ Estimated Time of
31 Desember 2024 (unaudited) Carrying Value Completion December 31, 2024
Peralatan kantor 5%-80% 13,002 2025-2026 Office equipment
Perbaikan gedung 45%-99% 2,036 2025-2026 Building improvements
Total 15,038 Total
Persentase
Penyelesaian
(tidak diaudit)/ Perkiraan Waktu
Completion Penyelesaian/
Percentage Nilai Tercatat/ Estimated Time of
31 Desember 2023 (unaudited) Carrying Value Completion December 31, 2023
Peralatan kantor 15%-80% 16,177 2024-2025 Office equipment
Perbaikan gedung 99% 1,821 2024-2025 Building improvements
Total 17,998 Total
Persentase tingkat penyelesaian aset dalam The percentage of completion of the
penyelesaian pada tanggal 31 Desember 2024 constructions in progress as of
berkisar antara 5%-99% (2023: 15%-99%) dari December 31, 2024 ranges from 5%-99%
nilai kontrak. Aset dalam penyelesaian terdiri (2023: 15%-99%) of the contract values.
dari bangunan dan peralatan kantor dan Constructions in progress consist of buildings
diperkirakan akan selesai dalam waktu kurang and furniture and fixtures and are estimated to
dari 1 sampai 2 tahun setelah tanggal laporan be completed in less than 1 year up to 2 years
posisi keuangan. after the statement of financial position date.
Manajemen tidak mengantisipasi akan ada The management does not anticipate any
kesulitan dalam penyelesaian pembangunan difficulties in the completion of the above
pada waktu yang ditargetkan. facilities at targeted time.
Aset hak-guna Right-of-use assets
Bank memiliki kontrak sewa untuk bangunan The Bank has lease contracts for buildings
yang digunakan dalam operasi Bank yang used in the Bank's operations. Building leases
dicatat sebagai aset hak-guna. Sewa bangunan generally have a lease term of 2 to 5 years.
umumnya memiliki jangka waktu sewa antara 2
sampai 5 tahun.
Beban penyusutan aset hak-guna yang The depreciation expense for the years ended
dibebankan untuk tahun yang berakhir pada December 31, 2024 and 2023 amounted to
tanggal-tanggal 31 Desember 2024 dan 2023 Rp24,841 and Rp45,431, respectively
masing-masing sebesar Rp24.841 dan (Note 32).
Rp45.431 (Catatan 32).
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, the
jumlah tercatat liabilitas sewa adalah sebesar carrying amount of lease liabilities was
Rp19.511 dan Rp19.991 (Catatan 24). Rp19,511 and Rp19,991 (Note 24),
respectively.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. Aset Lain-Lain 14. Other Assets
2024 2023
Mata uang Mata uang
asing/ asing/
Foreign Jumlah/ Foreign Jumlah/
Rupiah currencies Total Rupiah currencies Total
Pihak berelasi (Catatan 39) Related parties (Note 39)
Piutang sewa 9,961 -- 9,961 10,091 -- 10,091 Rent receivables
Bunga yang masih
akan diterima 5,720 -- 5,720 4,423 1,237 5,660 Interest receivables
Total pihak berelasi 15,681 -- 15,681 14,514 1,237 15,751 Total related parties
Pihak ketiga
Agunan yang diambil alih, net of allowance
setelah dikurangi cadangan for impairment
kerugian penurunan nilai, losses of Rp10,185
masing-masing sebesar and Rp9,525 at
Rp10,185 dan Rp9,525 December 31,2024
pada tanggal 31 Desember and 2023,
2024 dan 2023 1,324,248 -- 1,324,248 1,327,078 -- 1,327,078 respectively
Bunga yang masih akan diterima 1,085,677 29,949 1,115,626 969,867 25,776 995,643 Interest receivables
Tagihan penjualan surat berharga 190,190 50,694 240,884 268,455 17,191 285,646 Sale of securities receivable
Aset yang diblokir (Catatan 40) 206,630 -- 206,630 206,630 -- 206,630 Restricted assets (Note 40)
Tagihan transaksi kartu kredit 73,850 -- 73,850 124,678 -- 124,678 Credit card transaction receivables
Beban dibayar di muka 27,817 -- 27,817 17,889 -- 17,889 Prepaid expenses
Setoran jaminan 11,797 7,769 19,566 13,453 7,432 20,885 Security deposits
Uang muka 12,875 -- 12,875 12,441 -- 12,441 Advances
Piutang sewa 1,393 -- 1,393 1,438 -- 1,438 Rent receivables
Lain-lain 571,962 9,670 581,632 608,496 11,220 619,716 Others
Total pihak ketiga 3,506,439 98,082 3,604,521 3,550,425 61,619 3,612,044 Total third parties
Total 3,522,120 98,082 3,620,202 3,564,939 62,856 3,627,795 Total
a. Piutang sewa dari pihak berelasi merupakan a. Rent receivables from related parties represent
piutang dari hasil sewa ruangan kantor Bank office space lease receivables of Bank Mega
Mega kepada PT Mega Capital Sekuritas, office to PT Mega Capital Sekuritas, PT Para
PT Para Bandung Propertindo, PT Asuransi Bandung Propertindo, PT Asuransi Umum
Umum Mega, PT Trans Retail Indonesia, Mega, PT Trans Retail Indonesia, PT PFI
PT PFI Mega Life Insurance, PT Duta Visual Mega Life Insurance, PT Duta Visual
Nusantara TV 7, PT Bank Mega Syariah, Nusantara TV 7, PT Bank Mega Syariah,
PT Mega Asset Management, PT Indonusa PT Mega Asset Management, PT Indonusa
Telemedia, PT Mega Central Finance, Telemedia, PT Mega Central Finance,
PT Trans Coffee, PT Trans Kalla Makassar, PT Trans Coffee, PT Trans Kalla Makassar,
PT Trans E Produksi, PT Trans Rekreasindo, PT Trans E Produksi, PT Trans Rekreasindo,
PT Trans Burger, PT Trans Ice, PT Detik TV PT Trans Burger, PT Trans Ice, PT Detik TV
Dua, PT Trans Fashion Indonesia, PT Trans Dua, PT Trans Fashion Indonesia, PT Trans
Fashion, PT Trans News Corpora, PT Mega Fashion, PT Trans News Corpora, PT Mega
Auto Finance, PT Rekreasindo Nusantara, Auto Finance, PT Rekreasindo Nusantara,
PT Allo Bank Indonesia Tbk, PT Televisi PT Allo Bank Indonesia Tbk, PT Televisi
Transformasi Indonesia dan PT Trans Berita Transformasi Indonesia and PT Trans Berita
Bisnis. Untuk tahun yang berakhir pada tanggal Bisnis. For the years ended December 31,
31 Desember 2024 dan 2023, pendapatan 2024 and 2023, the rent income recognized
sewa tersebut diakui masing-masing sebesar amounted to Rp34,502 and Rp33,100
Rp34.502 dan Rp33.100 dicatat sebagai respectively, were recorded as part of non-
bagian dari pendapatan non-operasional pada operating income in profit or loss
laba rugi (Catatan 34 dan 39). (Notes 34 and 39).
b. Kolektibilitas agunan yang diambil alih sesuai b. Collectability foreclosed collaterals in
dengan Peraturan Otoritas Jasa Keuangan accordance with Financial Services Authority
diungkapkan pada Catatan 49i. Regulations are disclosed in Note 49i.
Ikhtisar perubahan cadangan kerugian The movements of the allowance for
penurunan nilai atas agunan yang diambil alih impairment losses of foreclosed assets are as
adalah sebagai berikut: follows:
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2024 2023
Saldo awal 9,525 9,139 Beginning balance
Penambahan penyisihan dalam Additional of provision during
tahun berjalan (Catatan 31) 660 386 the year (Note 31)
Saldo akhir 10,185 9,525 Ending balance
Manajemen Bank berpendapat bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai atas allowance for impairment losses of foreclosed
agunan yang diambil alih telah memadai dan assets was adequate and recorded at its net
nilai tercatat agunan yang diambil alih tersebut realizable value.
merupakan nilai bersih yang dapat direalisasi.
c. Sehubungan dengan kasus PT Elnusa Tbk, c. The Bank has put certain Government
Bank telah memblokir Surat Utang Negara Debenture Debt (“SUN”) as restricted asset
sebesar Rp111.000 seperti yang diwajibkan amounting to Rp111,000 as required by Bank
dalam Surat Bank Indonesia Indonesia (“BI’) under Letter No.
No. 13/26/DPBI1/PPBI1-2/Rahasia tanggal 24 13/26/DPBI1/PPBI1- 2/Rahasia dated May 24,
Mei 2011. Selain itu, berdasarkan Surat dari 2011. In addition, based on Letter from the
Otoritas Jasa Keuangan No.S-75/PB/311/2023 Financial Services Authority No.S-
tertanggal 8 November 2023, Bank juga 75/PB/311/2023 dated November 8 2023, the
diwajibkan memblokir SUN sebesar Rp95.630, Bank are also required to restricted SUN
sehingga total SUN yang diblokir pada amounting to Rp95,630, so the total restricted
30 Desember 2024 dan 2023 sebesar SUN as of December 31, 2024 and December
Rp206.630. Karena pemblokiran tersebut, SUN 31 2023 is Rp206,630. Because of this
tersebut disajikan sebagai aset lain-lain dan restriction, such SUN were presented as part
bukan sebagai bagian dari efek-efek. Pada of other assets and not as securities. In May
bulan Mei 2024 kasus hukum tersebut telah 2024, the legal case has been closed
diselesaikan (Catatan 40 dan 51). (Notes 40 and 51).
15. Liabilitas Segera 15. Obligations Due Immediately
Liabilitas segera terutama terdiri dari transaksi Obligations due immediately mainly consist of
kliring atau transfer nasabah yang belum clearing transactions or unsettled customers’
diselesaikan dan titipan pembayaran pajak money transfer and deposit of tax payments
yang belum dilimpahkan ke rekening Kantor which has not yet been transferred to the
Perbendaharaan dan Kas Negara (”KPKN”) account of Kantor Perbendaharaan dan Kas
sehubungan dengan kegiatan operasional Negara (“KPKN”) in relation with the Bank’s
Bank sebagai Bank Persepsi. function as Collecting Bank.
16. Giro 16. Current Accounts
2024 2023
Mata uang Mata uang
asing/ asing/
Foreign Jumlah/ Foreign Jumlah/
Rupiah currencies Total Rupiah currencies Total
Pihak berelasi (Catatan 39) 317,061 70,185 387,246 388,017 94,766 482,783 Related parties (Note 39)
Pihak ketiga 7,291,986 2,703,416 9,995,402 7,499,490 2,143,452 9,642,942 Third parties
Total 7,609,047 2,773,601 10,382,648 7,887,507 2,238,218 10,125,725 Total
Giro dalam mata uang asing terdiri dari Dolar Current accounts in foreign currencies consist
Amerika Serikat, Dolar Australia, Dolar of United States Dollar, Australian Dollar,
Singapura, Poundsterling Inggris, Euro Eropa, Singapore Dollar, Great Britain Poundsterling,
Yen Jepang dan Yuan Cina. European Euro, Japanese Yen and Chinese
Yuan.
81
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Suku bunga rata-rata tertimbang setahun untuk The weighted average of interest rate per
giro adalah sebagai berikut: annum for current accounts are as follows:
2024 2023
Rupiah 3.93% 3.04% Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 2.23% 2.62% United States Dollar
Dolar Australia 0.04% 0.05% Australian Dollar
Dolar Singapura 0.04% 0.04% Singapore Dollar
Poundsterling Inggris 0.05% 0.05% Great Britain Poundsterling
Giro yang digunakan sebagai jaminan atas Demand deposits that are pledged as
fasilitas-fasilitas kredit, bank garansi dan letters collaterals for loans, bank guarantees and
of credit yang diberikan oleh Bank kepada letters of credit issued by the Bank to
nasabah atau yang diblokir pada tanggal 31 customers or blocked as of December 31,
Desember 2024 dan 2023 masing-masing 2024, and 2023 were RpNil, respectively
sebesar RpNihil (Catatan 11). (Note 11).
Giro dari pihak berelasi diungkapkan pada Demand deposits from related parties were
Catatan 39. Informasi mengenai jatuh tempo disclosed in Note 39. Information in respect of
giro yang diberikan diungkapkan pada Catatan maturities are disclosed in Note 45e.
45e. Informasi mengenai klasifikasi dan nilai Information with regards to the classification
wajar diungkapkan pada Catatan 44. and fair value are disclosed in Note 44.
17. Tabungan 17. Saving Deposits
2024 2023
Pihak berelasi Pihak berelasi
(Catatan 39)/ (Catatan 39)/
Related Related
parties Pihak ketiga/ Jumlah/ parties Pihak ketiga/ Jumlah/
(Note 39) Third parties Total (Note 39) Third parties Total
Rupiah: Rupiah:
Mega Dana 25,493 7,161,013 7,186,506 34,153 7,406,827 7,440,980 Mega Dana
Mega Perdana 4,039 3,167,317 3,171,356 14,449 2,159,356 2,173,805 Mega Perdana
Mega Ultima 6,709 1,897,765 1,904,474 23,281 1,705,296 1,728,577 Mega Ultima
Mega Maxi 3,033 824,255 827,288 6,109 952,063 958,172 Mega Maxi
Mega Peduli 1,086 613,276 614,362 696 458,711 459,407 Mega Peduli
Mega Rencana 2,211 421,757 423,968 1,815 312,057 313,872 Mega Rencana
Mega Salary 23,209 33,993 57,202 24,602 41,490 66,092 Mega Salary
Tabunganku 8 58,607 58,615 7 66,009 66,016 Tabunganku
Mega Proteksi -- 96 96 -- 106 106 Mega Proteksi
Mega Prestasi -- 7 7 -- 9 9 Mega Prestasi
Mata uang asing: Foreign currency:
Mega Valas 6,551 2,937,219 2,943,770 8,531 2,446,674 2,455,205 Mega Valas
Total 72,339 17,115,305 17,187,644 113,643 15,548,598 15,662,241 Total
Tabungan dalam mata uang asing terdiri dari Saving deposits in foreign currencies consist of
Dolar Amerika Serikat, Dolar Australia, Dolar United States Dollar, Australian Dollar,
Singapura, Yuan Cina, Yen Jepang, Franc Singapore Dollar, Chinese Yuan, Japanese
Swiss, Poundsterling Inggris, Euro Eropa dan Yen, Swiss Franc, Great Britanian
Dolar New Zealand. Poundsterling, European Euro and New
Zealand Dollar.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Suku bunga rata-rata tertimbang setahun untuk The weighted average of interest rate per
tabungan adalah sebagai berikut: annum for saving deposits are as follows:
2024 2023
Rupiah 1.40% 1.33% Rupiah
Mata uang asing Foreign currencies
Yuan Cina 0.10% 0.10% Chinese Yuan
Dolar Australia 0.04% 0.04% Australian Dollar
Dolar Amerika Serikat 0.25% 0.27% United States Dollar
Dolar Singapura 0.04% 0.04% Singapore Dollar
Dolar New Zealand 0.00% 0.00% New Zealand Dollar
Pada tanggal 31 Desember 2024 dan 2023 As of December 31, 2024 and 2023 there were
tidak ada tabungan yang digunakan sebagai no saving deposits that are pledged as
jaminan atas fasilitas-fasilitas kredit, bank collaterals for loans, bank guarantees and
garansi dan letters of credit yang diberikan oleh letters of credits issued by the Bank to
Bank kepada nasabah atau yang diblokir. customers or blocked.
Tabungan dari pihak berelasi diungkapkan Saving deposits from related parties were
pada Catatan 39. Informasi mengenai jatuh disclosed in Note 39. Information in respect of
tempo tabungan yang diberikan diungkapkan maturities are disclosed in Note 45e.
pada Catatan 45e. Informasi mengenai Information with regards to the classification
klasifikasi dan nilai wajar tabungan yang and fair value are disclosed in Note 44.
diberikan diungkapkan pada Catatan 44.
18. Deposito Berjangka 18. Time Deposits
Mata uang Mata uang
asing/ asing/
Foreign Jumlah/ Foreign Jumlah/
Rupiah currencies Total Rupiah currencies Total
Pihak berelasi (Catatan 39) 516,025 106,065 622,090 1,649,265 68,052 1,717,317 Related parties (Note 39)
Pihak ketiga 57,995,900 5,481,015 63,476,915 56,535,911 5,394,556 61,930,467 Third parties
Total 58,511,925 5,587,080 64,099,005 58,185,176 5,462,608 63,647,784 Total
Deposito berjangka yang digunakan sebagai Time deposits that are pledged as collaterals
jaminan atas fasilitas-fasilitas kredit, bank for loans, bank guarantees and letters of credit
garansi dan letters of credit yang diberikan oleh issued by the Bank to customers or blocked
Bank kepada nasabah atau yang diblokir pada were Rp928,447 and Rp696,137 as of
tanggal 31 Desember 2024 dan 2023 masing- December 31, 2024 and 2023, respectively
masing sebesar Rp928.447 dan Rp696.137 (Note 11).
(Catatan 11).
Deposito berjangka dalam mata uang asing Time deposits in foreign currencies consist of
terdiri dari Dolar Amerika Serikat, Dolar United States Dollar, Australian Dollar,
Australia, Dolar Singapura dan Euro Eropa. Singapore Dollar and European Euro.
Tingkat suku bunga rata-rata tertimbang The weighted average interest rates per
setahun untuk deposito berjangka adalah annum of time deposits are as follows:
sebagai berikut:
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2024 2023
Rupiah 5.73% 5.26% Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 5.02% 2.70% United States Dollar
Dolar Australia 3.62% 2.71% Australian Dollar
Euro Eropa 1.68% 0.79% European Euro
Dolar Singapura 2.79% 0.31% Singapore Dollar
Deposito berjangka dari pihak berelasi Time deposits from related parties were
diungkapkan pada Catatan 39. Informasi disclosed in Note 39. Information in respect of
mengenai jatuh tempo deposito berjangka yang maturities are disclosed in Note 45e.
diberikan diungkapkan pada Catatan 45e. Information with regards to the classification
Informasi mengenai klasifikasi dan nilai wajar and fair value are disclosed in Note 44.
deposito berjangka yang diberikan
diungkapkan pada Catatan 44.
19. Simpanan dari Bank Lain 19. Deposits From Other Banks
Rincian simpanan dari bank lain adalah The details of deposits from other banks are as
sebagai berikut: follows:
2024 2023
Rupiah Rupiah
Pihak berelasi (Catatan 39) Related parties (Note 39)
Giro 57,678 194,937 Current accounts
Call money 1,750,000 1,000,000 Call money
Pihak ketiga Third parties
Deposito berjangka 221,700 309,180 Time deposits
Tabungan 63,636 73,176 Saving deposits
Giro 52,467 43,946 Current accounts
Call money 1,300,000 1,790,000 Call money
3,445,481 3,411,239
Mata uang asing Foreign currency
Pihak berelasi (Catatan 39) Related parties (Note 39)
Giro 1,271 7,145 Current accounts
Pihak ketiga Third parties
Call money 386,280 454,212 Call money
387,551 461,357
Total 3,833,032 3,872,596 Total
Informasi mengenai jatuh tempo deposito Information in respect of maturities of time
berjangka dan call money dari bank lain deposit and call money from other banks were
diungkapkan pada Catatan 45e. Informasi disclosed in Note 45e. Information with regards
mengenai klasifikasi dan nilai wajar simpanan to the classification and fair value of deposits
dari bank lain yang diberikan diungkapkan from other banks were disclosed in Note 44.
pada Catatan 44.
Simpanan yang diterima dari pihak berelasi The outstanding balances of deposits from
merupakan simpanan dari PT Bank Mega related parties represents deposits from
Syariah, PT Bank Pembangunan Daerah PT Bank Mega Syariah, PT Bank
Sulawesi Utara dan Gorontalo, PT Bank Pembangunan Daerah Sulawesi Utara
Pembangunan Daerah Sulawesi Tengah dan dan Gorontalo, PT Bank Pembangunan
PT Allo Bank Indonesia Tbk. Daerah Sulawesi Tengah and PT Allo Bank
Indonesia Tbk.
Suku bunga rata-rata tertimbang tahunan The weighted average of interest rate per
simpanan dari bank lain adalah sebagai annum of deposits from other banks are as
berikut: follows:
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2024 2023
Rupiah Rupiah
Giro 4.52% 4.79% Current accounts
Tabungan 1.11% 1.20% Saving deposits
Deposito 3.90% 4.92% Time deposits
Call Money 6.28% 5.92% Call Money
Valuta Asing Foreign currency
Call money 5.39% 5.23% Call money
Klasifikasi jangka waktu simpanan dari bank The classification of deposits from other banks
lain berdasarkan sisa umur sampai dengan based on their remaining period to maturity are
saat jatuh tempo adalah sebagai berikut: as follows:
31 Desember/December 31, 2024
> 3 bulan -
1 tahun/
≤ 1 bulan/ > 1 -3 bulan/ > 3 months - Jumlah/
≤ 1 month > 1 - 3 months 1 year Total
Rupiah Rupiah
Pihak berelasi (Catatan 39) Related parties (Note 39)
Call Money 1,750,000 -- -- 1,750,000 Call money
Giro 57,678 -- -- 57,678 Current accounts
Total pihak berelasi 1,807,678 -- -- 1,807,678 Total related parties
Pihak ketiga Third parties
Deposito berjangka 199,200 21,000 1,500 221,700 Time deposits
Call money 1,300,000 -- -- 1,300,000 Call money
Tabungan 63,636 -- -- 63,636 Saving deposits
Giro 52,467 -- -- 52,467 Current accounts
Total pihak ketiga 1,615,303 21,000 1,500 1,637,803 Total third parties
Total Rupiah 3,422,981 21,000 1,500 3,445,481 Total Rupiah
Mata uang asing Foreign currency
Pihak berelasi (Catatan 39) Related parties (Note 39)
Giro 1,271 -- -- 1,271 Current accounts
Pihak ketiga Third parties
Call money 386,280 -- -- 386,280 Call money
Total valuta asing 387,551 -- -- 387,551 Total foreign currency
Total 3,810,532 21,000 1,500 3,833,032 Total
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2023
> 3 bulan -
1 tahun/
≤ 1 bulan/ > 1 -3 bulan/ > 3 months - Jumlah/
≤ 1 month > 1 - 3 months 1 year Total
Rupiah Rupiah
Pihak berelasi (Catatan 39) Related parties (Note 39)
Call Money 1,000,000 -- -- 1,000,000 Call money
Giro 194,937 -- -- 194,937 Current accounts
Total pihak berelasi 1,194,937 -- -- 1,194,937 Total related parties
Pihak ketiga Third parties
Deposito berjangka 284,180 20,500 4,500 309,180 Time deposits
Call money 1,790,000 -- -- 1,790,000 Call money
Tabungan 73,176 -- -- 73,176 Saving deposits
Giro 43,946 -- -- 43,946 Current accounts
Total pihak ketiga 2,191,302 20,500 4,500 2,216,302 Total third parties
Total Rupiah 3,386,239 20,500 4,500 3,411,239 Total Rupiah
Mata uang asing Foreign currency
Pihak berelasi (Catatan 39) Related parties (Note 39)
Giro 7,145 -- -- 7,145 Current accounts
Pihak ketiga Third parties
Call money 454,212 -- -- 454,212 Call money
Total valuta asing 461,357 -- -- 461,357 Total foreign currency
Total 3,847,596 20,500 4,500 3,872,596 Total
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, there
tidak terdapat simpanan dari bank lain yang were no deposits from other banks which were
dijaminkan. pledged.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
20. Efek-Efek yang Dijual dengan Janji Dibeli 20. Securities Sold Under Agreement to
Kembali Repurchase
31 Desember/December 31, 2024
Liabilitas Beban bunga
pembelian yang belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/ Nilai tercatat/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Repurchased Unamortized Carrying
Counterparty Type of securities amount Starting date Maturity date liabilities interest value
Pihak berelasi/
Related parties
PT Allo Bank Obligasi Pemerintah/ 31 Desember/ 2 Januari/
Indonesia Tbk Government Bonds 250,000 December 31, 2024 January 2, 2025 236,315 (40) 236,275
Pihak ketiga/
Third parties
Rupiah
PT Bank SRBI/ 19 Desember/ 2 Januari/
Pan Indonesia Tbk SRBI 1,000,000 December 19, 2024 January 2, 2025 951,734 (169) 951,565
PT Bank SRBI/ 24 Desember/ 7 Januari/
Pan Indonesia Tbk SRBI 50,000 December 24, 2024 January 7, 2025 47,618 (51) 47,567
Obligasi Pemerintah/ 30 Desember/ 13 Januari/
PT Bank HSBC
Government Bonds 20,000 December 30, 2024 January 13, 2025 20,781 (44) 20,737
PT Bank Obligasi Pemerintah/ 30 Desember/ 6 Januari/
Digital BCA Government Bonds 210,000 December 30, 2024 January 6, 2025 205,515 (181) 205,334
PT Bank SRBI/ 31 Desember/ 14 Januari/
Pan Indonesia Tbk SRBI 50,000 December 31, 2024 January 14, 2025 47,720 (110) 47,610
Obligasi Pemerintah/ 31 Desember/ 2 Januari/
PT Bank Nagari
Government Bonds 600,000 December 31, 2024 January 2, 2025 575,847 (97) 575,750
PT Bank Rakyat Obligasi Pemerintah/ 31 Desember/ 2 Januari/
Indonesia (Persero) Tbk Government Bonds 1,000,000 December 31, 2024 January 2, 2025 978,124 (167) 977,957
Obligasi Pemerintah/ 27 Desember/ 3 Januari/
Bank Indonesia
Government Bonds 3,500,000 December 27, 2024 January 3, 2025 3,207,812 (1,113) 3,206,699
Obligasi Pemerintah/ 30 Desember/ 6 Januari/
Bank Indonesia
Government Bonds 3,520,000 December 30, 2024 January 6, 2025 3,402,972 (2,950) 3,400,022
Obligasi Pemerintah/ 31 Desember/ 7 Januari/
Bank Indonesia
Government Bonds 3,580,000 December 31, 2024 January 7, 2025 3,281,086 (3,414) 3,277,672
13,780,000 12,955,524 (8,336) 12,947,188
31 Desember/December 31, 2023
Liabilitas Beban bunga
pembelian yang belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/ Nilai tercatat/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Repurchased Unamortized Carrying
Counterparty Type of securities amount Starting date Maturity date liabilities interest value
Pihak ketiga/
Third parties
Rupiah
PT Bank Obligasi Pemerintah/ 11 Desember/ 3 Januari/
Pan Indonesia Tbk Government Bonds 1,110,000 December 11, 2023 January 3, 2024 1,037,530 (366) 1,037,164
PT Bank SRBI/ 14 Desember/ 2 Januari/
Pan Indonesia Tbk SRBI 1,300,000 December 14, 2023 January 2, 2024 1,226,755 (215) 1,226,540
PT Bank SRBI/ 18 Desember/ 4 Januari/
Pan Indonesia Tbk SRBI 1,400,000 December 18, 2023 January 4, 2024 1,320,064 (691) 1,319,373
PT Bank SRBI/ 20 Desember/ 8 Januari/
Pan Indonesia Tbk SRBI 1,300,000 December 20, 2023 January 8, 2024 1,245,571 (1,528) 1,244,043
PT Bank Victoria Obligasi Pemerintah/ 22 Desember/ 5 Januari/
International Tbk Government Bonds 500,000 December 22, 2023 January 5, 2024 494,760 (348) 494,412
Obligasi Pemerintah/ 27 Desember/ 3 Januari/
Bank Indonesia
Government Bonds 3,000,000 December 27, 2023 January 3, 2024 2,972,623 (1,031) 2,971,592
Obligasi Pemerintah/ 27 Desember/ 3 Januari/
Bank Indonesia
Government Bonds 500,000 December 27, 2023 January 3, 2024 522,321 (181) 522,140
PT Bank Rakyat Obligasi Pemerintah/ 28 Desember/ 2 Januari/
Indonesia (Persero) Tbk Government Bonds 1,000,000 December 28, 2023 January 2, 2024 942,988 (162) 942,826
Obligasi Pemerintah/ 28 Desember/ 4 Januari/
Bank Indonesia
Government Bonds 1,680,000 December 28, 2023 January 4, 2024 1,569,659 (817) 1,568,842
PT Bank Mandiri Obligasi Pemerintah/ 29 Desember/ 2 Januari/
(Persero) Tbk Government Bonds 500,000 December 29, 2023 January 2, 2024 471,749 (77) 471,672
Obligasi Pemerintah/ 29 Desember/ 5 Januari/
Bank Indonesia
Government Bonds 300,000 December 29, 2023 January 5, 2024 296,310 (206) 296,104
12,590,000 12,100,330 (5,622) 12,094,708
Mata uang asing/
Foreign currency
PT Bank Mandiri Obligasi Pemerintah/ 11 Desember/ 12 Januari/
(Persero) Tbk Government Bonds 500,000 December 11, 2023 January 12, 2024 479,361 (838) 478,523
13,090,000 12,579,691 (6,460) 12,573,231
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tingkat suku bunga rata-rata tertimbang The weighted average of interest rate per
setahun untuk efek-efek yang dijual dengan annum for securities sold under repurchased
janji dibeli kembali untuk tahun - tahun berakhir agreement for the years ended December 31,
pada 31 Desember 2024 dan 2023 masing- 2024 and 2023 were 6.41% and 4.47%,
masing adalah 6,41% dan 4,47%. respectively.
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities are
pada Catatan 45e. Informasi mengenai disclosed in Note 45e. Information with regards
klasifikasi dan nilai wajar diungkapkan pada to the classification and fair value are disclosed
Catatan 44. in Note 44.
21. Perpajakan 21. Taxation
a. Utang pajak penghasilan terdiri dari: a. Income tax payable consists of:
2024 2023
Pajak penghasilan Income tax
Pasal 29 87,047 59,596 Article 29
Pasal 4 (2) 65,404 56,719 Article 4 (2)
Pasal 25 46,812 -- Article 25
Pasal 21 19,419 18,906 Article 21
PPN 1,781 1,534 VAT
Pasal 23 767 748 Article 23
Pasal 26 94 323 Article 26
Lainnya 740 709 Others
Total 222,064 138,535 Total
b. Beban pajak terdiri dari: b. Tax expense consists of:
2024 2023
Pajak kini 707,360 826,980 Current tax
Ketetapan pajak 5,675 2,130 Tax assessment
Pajak tangguhan (87,183) 2,949 Deferred tax
Neto 625,852 832,059 Net
Pada 2024, berdasarkan Surat Pemintaan In 2024, based on the Request for Explanation
Penjelasan atas Data dan/atau Keterangan Letter on Tax Data and/or Information for the
Pajak untuk tahun pajak 2020 dengan nomor 2020 fiscal year with Letter No. S-
surat S-68/P2DK/KPP.1901/2024 dan 2021 68/P2DK/KPP.1901/2024 and the 2021 fiscal
dengan nomor surat S-146/P2DK/KPP.1901/ year with Letter No. S-
2024 terdapat koreksi nilai Pajak Penghasilan 146/P2DK/KPP.1901/2024, a correction was
Badan, Bank melakukan pembayaran atas made to the Corporate Income Tax amount.
koreksi tersebut sebesar Rp1.902 untuk 2021 Accordingly, the Bank has made payments for
dan Rp3.773 untuk 2020. these corrections amounting to Rp1,902 for the
2021 fiscal year and Rp3,773 for the 2020
fiscal year.
c. Sesuai dengan peraturan perpajakan di c. In accordance with the taxation laws in
Indonesia, Bank menghitung dan Indonesia, the Bank calculates and submits
melaporkan/menyetorkan pajak berdasarkan income tax returns based on self-assessment.
sistem self-assessment. Fiskus dapat The tax authorities may assess/amend taxes
menetapkan/mengubah pajak-pajak tersebut within the statute of limitations under the
dalam jangka waktu tertentu sesuai dengan prevailing regulations.
peraturan yang berlaku.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
d. Rekonsiliasi antara laba akuntansi sebelum d. The reconciliation between accounting income
beban pajak ke laba kena pajak untuk tahun before tax expense to taxable income for the
yang berakhir pada tanggal 31 Desember 2024 years ended December 31, 2024 and 2023 are
dan 2023 adalah sebagai berikut: as follows:
2024 2023
Laba akuntansi sebelum Accounting income before
beban pajak - Bank 3,256,906 4,342,729 tax expense - Bank
Beda waktu: Timing differences:
Liabilitas imbalan pasca-kerja (43,764) (24,133) Post-employment benefits liability
Keuntungan atas efek-efek Gain on trading
yang diperdagangkan - neto (3,202) (14,794) marketable securities - net
Penyusutan aset tetap 42,330 42,309 Depreciation of fixed assets
Pemulihan cadangan kerugian Reversal for impairment
penurunan nilai atas aset losses on financial assets and
keuangan dan non-keuangan 463,495 (18,903) non-financial assets
Total beda temporer 458,859 (15,521) Total temporary differences
Beda tetap: Permanent differences:
Jamuan dan representasi 4,217 9,127 Entertainment and representation
Sumbangan 490 536 Donations
Lain-lain 2,475 15,653 Others
Total beda tetap 7,182 25,316 Total permanent differences
Laba kena pajak 3,722,947 4,352,524 Taxable income
Beban pajak penghasilan badan 707,360 826,980 Corporate income tax expense
Dikurangi: pajak penghasilan Less: prepayment
dibayar dimuka (620,313) (767,384) of income tax
Utang pajak penghasilan badan 87,047 59,596 Corporate income tax payable
Laba kena pajak Perusahaan untuk tahun fiskal Taxable income of the Bank for fiscal years
2024 dan 2023 hasil rekonsiliasi, seperti yang 2024 and 2023 resulting from the reconciliation
tercantum dalam tabel diatas menjadi dasar as shown in the table above will be the basis
dalam pengisian Surat Pemberitahuan for filing the Corporate Annual Tax Returns
Tahunan PPh Badan yang disampaikan ke submitted to the Tax Office.
Kantor Pajak.
e. Rekonsiliasi antara laba akuntansi Bank e. The reconciliation between the Bank’s
sebelum pajak dikali tarif pajak yang berlaku accounting income before tax multiplied by the
dengan beban pajak adalah sebagai berikut: enacted tax rate applicable to income tax
expense are as follows:
2024 2023
Laba sebelum beban pajak Income before tax expense
menurut laporan laba rugi 3,256,906 4,342,729 per statement of profit or loss
Beban pajak berdasarkan
tarif pajak yang berlaku 618,812 825,119 Tax expense at applicable tax rates
Pengaruh pajak atas perbedaan
yang tidak dapat diperhitungkan Tax effect of non deductible
menurut fiskal 1,365 4,810 expenses
Ketetapan pajak 5,675 2,130 Tax determination
Jumlah beban pajak 625,852 832,059 Total tax expense
89
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pada tanggal 29 Oktober 2021, Pemerintah On October 29, 2021, the Government issued
menerbitkan Undang-Undang No. 7 Tahun Law No. 7 of 2021 concerning the
2021 tentang Harmonisasi Peraturan Harmonization of Tax Regulations, one of the
Perpajakan dimana salah satu klausa dalam clauses in the regulation governs the
peraturan ini adalah penyesuaian tarif pajak adjustment of tax rate to 22% for the year
badan untuk tahun 2022 dan seterusnya 2022, onwards. For any taxpayer who meets
menjadi 22%. Bagi wajib pajak yang memenuhi the Regulation of Minister of Finance No.
ketentuan Peraturan Menteri Keuangan 238/PMK.03/2008 dated December 30, 2008
No. 238/PMK.03/2008 tanggal 30 Desember and PMK Number 40 of, 2023 promugulated
2008 dan PMK Nomor 40 tahun 2023 yang on April 13, 2023 can obtain are eligible of the
dapat diundangkan tanggal 13 April 2023 a tax rate deduction facility of 3%.
dapat memperoleh fasilitas penurunan tarif
pajak sebesar 3%.
Berdasarkan PMK 238/2008, perseroan Under the PMK 238/2008, domestic public
terbuka dalam negeri dapat memperoleh companies can apply for tax reduction of 5%
penurunan tarif Pajak Penghasilan sebesar 5% lower than the highest income tax rate as
lebih rendah dari tarif tertinggi Pajak stated in point 1b of article 17 of the Income
Penghasilan sebagaimana diatur dalam Pasal Tax Law if the following criteria are met:
17 ayat 1b (“Undang-undang Pajak
Penghasilan”), jika memenuhi kriteria yang
ditentukan, sebagai berikut:
1. Apabila jumlah kepemilikan saham 1. Total publicly-owned shares covers 40%
publiknya 40% (empat puluh persen) atau (forty percent) or more of the total paid-up
lebih dari keseluruhan saham yang disetor shares and such shares are owned by at
dan saham tersebut dimiliki paling sedikit least 300 (three hundred) parties.
oleh 300 (tiga ratus) pihak.
2. Masing-masing pihak hanya boleh memiliki 2. Each party can only own less than 5% (five
saham kurang dari 5% (lima persen) dari percent) shares of the total paid-up shares
keseluruhan saham yang disetor dalam within a minimum of 6 (six) months or 183
waktu paling singkat 6 (enam) bulan atau (one hundred eighty three) calendar days
183 (seratus delapan puluh tiga) hari in 1 (one) tax/fiscal year.
kalender dalam jangka waktu 1 (satu)
tahun pajak.
3. Wajib Pajak harus melampirkan Surat 3. The Tax Payer should attach the
Keterangan dari Biro Administrasi Efek Declaration Letter (“Surat Keterangan”)
pada Surat Pemberitahuan Tahunan PPh from the Securities Administration Bureau
WP Badan dengan melampirkan formulir (“Biro Administrasi Efek”) to the Annual
X.H.1-6 sebagaimana diatur dalam Income Tax Return of the Tax Payer with
Peraturan BAPEPAM - LK Nomor X.H.1 the form X.H.1-6 as provided in BAPEPAM
untuk setiap tahun pajak terkait. - LK Regulation No. X.H.1 for each
respective tax/fiscal year.
Manajemen berkeyakinan bahwa Bank telah Management believe that the Bank has
memenuhi kriteria-kriteria tersebut di atas dan complied with the above mentioned criteria;
oleh karena itu Bank telah menerapkan accordingly, the Bank has applied the tax
penurunan tarif pajak dalam perhitungan pajak reduction in its 2024 and 2023 income tax
penghasilan tahun 2024 dan 2023. Dengan calculation. Hence, the Bank has calculated
demikian, Bank telah menghitung pajak the corporate income tax for the year ended
penghasilan badan untuk tahun yang berakhir December 31, 2024 and 2023 using a tax rate
pada tanggal 31 Desember 2024 dan 2023 of 19%.
menggunakan tarif pajak 19%.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
f. Pajak tangguhan dihitung berdasarkan f. Deferred tax is calculated based on temporary
pengaruh dari perbedaan temporer antara differences between the carrying value of total
jumlah tercatat aset dan liabilitas menurut assets and liabilities recorded according to the
laporan posisi keuangan komersial dengan commercial statements of financial positions
dasar pengenaan pajak aset dan liabilitas. and tax bases of assets and liabilities. Details
Rincian dari aset (liabilitas) pajak tangguhan of deferred tax assets (liabilities) are as
adalah sebagai berikut: follows:
(Dibebankan)
Dikreditkan (Dibebankan)
Saldo ke Laporan Dikreditkan Saldo
Awal/ Laba Rugi/ ke Ekuitas/ Akhir/
Beginning (Charged) (Charged) Ending
Balance Credited to Credited Balance
2024 Profit or Loss to Equity 2024
Aset pajak tangguhan Deferred tax assets
Liabilitas imbalan pasca-kerja 52,731 (8,315) 11,903 56,319 Post-employee benefits liability
Keuntungan/(kerugian) dari perubahan Unrealized gain/(loss) on changes in
nilai atas efek-efek yang fair value of securities
diukur pada nilai wajar melalui through other comprehensive
penghasilan komprehensif lain (33,049) -- 163,268 130,219 income
Penyusutan aset tetap 16,295 8,043 -- 24,338 Depreciation of fixed assets
Keuntungan yang belum direalisasi
atas efek-efek Unrealized gain from trading
diperdagangkan - neto (5,219) (609) -- (5,828) securities - net
Cadangan kerugian penurunan Allowance for impairment
nilai aset keuangan dan losses on financial and
non-keuangan (70,822) 88,064 -- 17,242 non-financial assets
Revaluasi aset tetap (116,748) -- -- (116,748) Fixed assets revaluation
Liabilitas pajak tangguhan (156,812) 87,183 175,171 105,542 Deferred tax liabilities
(Dibebankan)
Dikreditkan (Dibebankan)
Saldo ke Laporan Dikreditkan Saldo
Awal/ Laba Rugi/ ke Ekuitas/ Akhir/
Beginning (Charged) (Charged) Ending
Balance Credited to Credited Balance
2023 Profit or Loss to Equity 2023
Liabilitas imbalan pasca-kerja 45,932 (4,585) 11,384 52,731 Post-employee benefits liability
Keuntungan/(kerugian) dari perubahan Unrealized gain/(loss) on changes in
nilai atas efek-efek yang fair value of securities
diukur pada nilai wajar melalui through other comprehensive
penghasilan komprehensif lain 83,202 -- (116,251) (33,049) income
Penyusutan aset tetap 8,256 8,039 -- 16,295 Depreciation of fixed assets
Keuntungan yang belum direalisasi
atas efek-efek Unrealized gain from trading
diperdagangkan - neto (2,408) (2,811) -- (5,219) securities - net
Cadangan kerugian penurunan Allowance for impairment
nilai aset keuangan dan losses on financial and
non-keuangan (67,230) (3,592) -- (70,822) non-financial assets
Revaluasi aset tetap (116,748) -- -- (116,748) Fixed assets revaluation
Liabilitas pajak tangguhan (48,996) (2,949) (104,867) (156,812) Deferred tax liabilities
Manajemen Bank berpendapat bahwa seluruh The Bank’s management believes that the total
aset pajak tangguhan dapat terpulihkan di deferred tax assets can be recovered in future
tahun-tahun mendatang. years.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. Pinjaman yang Diterima 22. Fund Borrowings
Pada tahun 2024 dan 2023, pinjaman yang In 2024 and 2023, the Bank received fund
diterima oleh Bank adalah sebagai berikut: borrowings were as follows:
31 Desember/December 31, 2024
Suku Nilai
Tanggal/Date Bunga (%)/ Penuh (US$)/ Ekuivalen Rp/
Penerimaan/ Jatuh Tempo/ Interest Full Amount Equivalent
Receipt Maturity Rate (%) (US$) In Rp
Jangka panjang Long term
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Pembangunan 25 Oktober/ 23 Oktober/ PT Bank Pembangunan
Daerah Jawa Barat October 25, October 23, Daerah Jawa Barat
dan Banten Tbk 2024 2026 7.23 -- 1,500,000 dan Banten Tbk
19 November / 19 Mei/
PT Bank ICBC November 19, May 19, PT Bank ICBC
Indonesia 2024 2026 7.12 -- 700,000 Indonesia
26 November / 24 Desember/
PT Bank Maybank November 26, December 24, PT Bank Maybank
Indonesia Tbk 2024 2025 7.13 -- 500,000 Indonesia Tbk
Total jangka panjang -- 2,700,000 Total long-term
Jangka pendek Short term
Dolar Amerika Serikat United States Dollar
PT Bank Rakyat 10 Desember/ 10 Maret/ PT Bank Rakyat
Indonesia December 10, March 10, Indonesia
(Persero) Tbk 2024 2025 4.85 30,000,000 482,850 (Persero) Tbk
PT Bank Rakyat 21 November/ 21 Februari/ PT Bank Rakyat
Indonesia November 21, February 21, Indonesia
(Persero) Tbk 2024 2025 4.75 20,000,000 321,900 (Persero) Tbk
28 Oktober/ 28 Januari/
PT Bank Central October 28, January 28, PT Bank Central
Asia Tbk 2024 2025 4.87 30,000,000 482,850 Asia Tbk
Total jangka pendek 80,000,000 1,287,600 Total short-term
Total 80,000,000 3,987,600 Total
31 Desember/December 31, 2023
Suku Nilai
Tanggal/Date Bunga (%)/ Penuh (US$)/ Ekuivalen Rp/
Penerimaan/ Jatuh Tempo/ Interest Full Amount Equivalent
Receipt Maturity Rate (%) (US$) In Rp
Jangka panjang Long term
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Pembangunan 31 Oktober/ 25 Oktober/ PT Bank Pembangunan
Daerah Jawa Barat October 31, October 25, Daerah Jawa Barat
dan Banten Tbk 2022 2024 7.94 -- 1,000,000 dan Banten Tbk
Jangka pendek Short term
Dolar Amerika Serikat United States Dollar
28 Desember/ 27 Desember/
December 28, December 27,
Citibank, NA 2023 2024 6.10 49,000,000 754,453 Citibank, NA
PT Bank Rakyat 25 Oktober/ 25 Januari/ PT Bank Rakyat
Indonesia October 25, January 25, Indonesia
(Persero) Tbk 2023 2024 5.75 30,000,000 461,910 (Persero) Tbk
13 Desember/ 13 Maret/
PT Bank Central December 13, March 13, PT Bank Central
Asia Tbk 2023 2024 5.90 15,000,000 230,955 Asia Tbk
14 Desember/ 14 Maret/
PT Bank Central December 14, March 14, PT Bank Central
Asia Tbk 2023 2024 5.90 15,000,000 230,955 Asia Tbk
29 Desember/ 29 Maret/
PT Bank Central December 29, March 29, PT Bank Central
Asia Tbk 2023 2024 5.90 15,000,000 230,955 Asia Tbk
Total jangka pendek 124,000,000 1,909,228
Total 124,000,000 2,909,228 Total
Informasi mengenai jatuh tempo pinjaman yang Information in respect of maturities of fund
diterima diungkapkan pada Catatan 45e. borrowings is disclosed in Note 45e.
Informasi mengenai klasifikasi dan nilai wajar Information regarding the classification and fair
pinjaman yang diterima diungkapkan pada value of fund borrowings is disclosed in
Catatan 44. Note 44.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
23. Obligasi Subordinasi 23. Subordinated Bonds
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023,
akun ini merupakan obligasi subordinasi yang respectively, this account represents
diterbitkan oleh Bank dengan rincian sebagai subordinated bonds issued by the Bank with
berikut: details as follows:
Tanggal Tanggal / Tingkat bunga
dimulai/ jatuh tempo/ tetap pertahun/
Jangka waktu/ Starting Maturity Fixed interest 31 Desember/ 31 Desember/
Jenis/Type Term date date rate per annum December 31, 2024 December 31, 2023
Pihak berelasi (Catatan 39)/
related parties (Note 39)
Obligasi Subordinasi I 28 Mei/May 28 , 28 Mei/May 28 ,
PT Bank Mega Tbk Tahun 2020 5 Tahun/Years 2020 2025 9.00% 48,000 48,000
Pihak ketiga/third parties
Obligasi Subordinasi I 28 Mei/May 28 , 28 Mei/May 28 ,
PT Bank Mega Tbk Tahun 2020 5 Tahun/Years 2020 2025 9.00% 2,000 2,000
50,000 50,000
Pada tanggal 28 Mei 2020, Bank menerbitkan On May 28, 2020 the Bank issued
Obligasi Subordinasi I PT Bank Mega Tbk Subordinated Bonds I PT Bank Mega Tbk Year
Tahun 2020 dengan tingkat bunga tetap 2020 that bears fixed interest rate at 9.00% per
sebesar 9,00% per tahun dengan nilai annum with a nominal value of Rp50,000.
nominal sebesar Rp50.000.
Bunga obligasi subordinasi dibayarkan setiap The interest of the subordinated bonds is paid
triwulan. Pembayaran bunga obligasi on a quarterly basis. The first interest payment
subordinasi pertama dilakukan pada tanggal is paid on May 28, 2020 while the last payment
28 Mei 2020, sedangkan pembayaran bunga of subordinated bonds interest and due date of
obligasi subordinasi terakhir sekaligus jatuh the subordinated bonds will be paid on maturity
tempo akan dilakukan pada saat jatuh tempo date, which due on May 28, 2025.
obligasi subordinasi pada tanggal 28 Mei
2025.
Penerbitan obligasi subordinasi memenuhi The issuance of subordinated bonds complies
Peraturan Otoritas Jasa Keuangan with Financial Services Authority Regulations
diungkapkan pada Catatan 49j. as disclosed in Note 49j.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
24. Beban yang Masih Harus Dibayar dan 24. Accrued Expenses and Other Liabilities
Liabilitas Lain-Lain
2024 2023
Mata uang Mata uang
asing/ asing/
Foreign Jumlah/ Foreign Jumlah/
Rupiah currencies Total Rupiah currencies Total
Kewajiban pembelian Obligation on
surat berharga 42,743 48,645 91,388 178,790 34,529 213,319 securities purchased
Liabilitas sewa 19,511 -- 19,511 19,991 -- 19,991 Lease liabilities
Utang bunga Interest payables
Pihak berelasi Related parties
(Catatan 39) 1,166 94 1,260 3,765 95 3,860 (Note 39)
Pihak ketiga 182,558 19,694 202,252 179,744 21,793 201,537 Third parties
Setoran jaminan Security deposits
Pihak berelasi Related parties
(Catatan 39) 652 -- 652 296 547 843 (Note 39)
Pihak ketiga 7,874 182 8,056 7,893 45 7,938 Third parties
Beban yang masih
harus dibayar 217 -- 217 1,326 -- 1,326 Accrued expenses
Estimasi kerugian Allowance for impairment
komitmen dan losses on commitment and
kontinjensi 207 467 674 184 329 513 contingencies
Lain-lain 90,310 3,767 94,077 110,657 5,372 116,029 Others
Total 345,238 72,849 418,087 502,646 62,710 565,356 Total
Mutasi cadangan kerugian penurunan nilai Movement of allowance for impairment on
atas komitmen dan kontinjensi losses of commitment and contingencies
2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 513 -- -- 513 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) -- -- -- -- (exclude write-off)
Pengukuran kembali 148 -- -- 148 Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan tahun berjalan 148 -- -- 148 Changes for the year
Dampak valuta asing 13 -- -- 13 Foreign exchange
Saldo akhir 674 -- -- 674 Ending balance
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal 702 -- -- 702 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) -- -- -- -- (exclude write-off)
Pengukuran kembali (186) -- -- (186) Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan tahun berjalan (186) -- -- (186) Changes for the year
Dampak valuta asing (3) -- -- (3) Foreign exchange
Saldo akhir 513 -- -- 513 Ending balance
Informasi mengenai transaksi dengan pihak Information on related parties transactions and
berelasi dan jatuh tempo diungkapkan pada maturities are disclosed in Notes 39 and 45e.
Catatan 39 dan 45e.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
25. Modal Saham 25. Share Capital
Susunan pemegang saham Bank berdasarkan As of December 31, 2024 and 2023, the
informasi yang diterima dari PT Datindo composition of the Bank’s shareholders and
Entrycom selaku Biro Administrasi Efek Bank their respective shareholdings based on the
pada tanggal 31 Desember 2024 dan 2023 report of PT Datindo Entrycom, the Bank’s
adalah sebagai berikut: Share Administrative Bureau, is as follows:
2024 dan 2023/ 2024 and 2023
Jumlah Persentase
saham/ pemilikan/ Jumlah
Number Percentage of nominal/
Pemegang saham of shares ownership Nominal value Shareholders
PT Mega Corpora 6,812,223,614 58.02% 3,406,112 PT Mega Corpora
Publik - masing-masing Public - each
di bawah 5% 4,928,699,751 41.98% 2,464,350 below 5%
Total 11,740,923,365 100.00% 5,870,462 Total
26. Tambahan Modal Disetor 26. Additional Paid-Up Capital
2024 dan 2023/
2024 and 2023
Tambahan Modal disetor Additional paid-up capital
Penawaran Umum Perdana Initial Public Offering
Tahun 2000 78,750 Year 2000
Kapitalisasi tambahan modal Capitalization of additional
disetor Tahun 2001 (69,526) paid-up capital Year 2001
Dividen Saham Tahun 2001 35,436 Stock Dividend Year 2001
Penawaran Umum Terbatas I Limited Public Offering I
Tahun 2002 109,188 Year 2002
Dividen Saham Tahun 2005 375,716 Stock Dividend Year 2005
Penawaran Umum Terbatas II Limited Public Offering II
Tahun 2006 400,109 Year 2006
Kapitalisasi tambahan modal Capitalization of additional
disetor Tahun 2009 (777,890) paid-up capital Year 2009
Dividen Saham Tahun 2011 1,370,959 Stock Dividend Year 2011
Saham bonus Tahun 2005 (141,035) Bonus share Year 2005
Dividen Saham Tahun 2013 2,045,014 Stock Dividend Year 2013
Saham bonus Tahun 2013 (1,370,880) Bonus share Year 2013
Dividen Saham Tahun 2022 6,342,598 Stock Dividend Year 2022
Saham bonus Tahun 2022 (2,043,868) Bonus share Year 2022
Beban emisi efek ekuitas Stock issuance costs
Penawaran Umum Perdana Initial Public Offering
Tahun 2000 (9,223) Year 2000
Penawaran Umum Terbatas I Limited Public Offering I
Tahun 2002 (1,430) Year 2002
Selisih nilai transaksi Differences in values of
kombinasi bisnis entitas business combination transaction
sepengendali 3,573 of entities under common contol
Total 6,347,491 Total
95
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
27. Penggunaan Laba Neto dan Cadangan 27. Appropriation of Net Income and General
Umum Reserve
Dalam Rapat Umum Pemegang Saham In the Bank’s Annual General Meeting of
Tahunan Bank yang diselenggarakan pada Shareholders held on March 1, 2024, which
tanggal 1 Maret 2024, yang diaktakan dengan was notarized under Notarial Deed No. 01 by
Akta Notaris Dharma Akhyuzi, S.H., No. 01, Dharma Akhyuzi, S.H., the shareholders
para pemegang saham setuju untuk agreed to declare cash dividends amounting to
menetapkan pembagian dividen tunai sebesar Rp2,457,420 and also set the general reserves
Rp2.457.420 dan juga menetapkan dana amounting to Rp70 to comply with Article 70 of
cadangan umum sebesar Rp70 untuk Limited Liability Company Law.
memenuhi ketentuan Pasal 70 Undang-Undang
Perseroan Terbatas.
Dalam Rapat Umum Pemegang Saham In the Bank’s Annual General Meeting of
Tahunan Bank yang diselenggarakan pada Shareholders held on February 24, 2023,
tanggal 24 Februari 2023, yang diaktakan which was notarized under Notarial Deed No.
dengan Akta Notaris Dharma Akhyuzi, S.H., 07 by Dharma Akhyuzi, S.H., the shareholders
No. 07, para pemegang saham setuju untuk agreed to declare cash dividends amounting to
menetapkan pembagian dividen tunai sebesar Rp2,836,818 and also set the general reserves
Rp2.836.818 dan juga menetapkan dana amounting to Rp77 to comply with Article 70 of
cadangan umum sebesar Rp77 untuk Limited Liability Company Law.
memenuhi ketentuan Pasal 70 Undang-Undang
Perseroan Terbatas.
Bank telah membentuk cadangan umum The Bank set-up a general reserves totalling
dengan jumlah masing-masing sebesar Rp1,786 and Rp1,716 as of December 31,
Rp1.786 dan 1.716 pada tanggal 31 Desember 2024 and 2023, respectively, in accordance
2024 dan 2023, sesuai dengan Undang- with the Indonesian Limited Company Law No.
Undang No. 40 tahun 2007 mengenai 40, year 2007 which requires companies to set
Perseroan Terbatas, yang mengharuskan up a general reserve amounting to at least
perusahaan-perusahaan untuk membuat 20% of the issued and fully paid share capital.
cadangan umum sebesar sekurang-kurangnya The regulation did not set period of time over
20% dari jumlah modal yang ditempatkan dan which this amount should be provided.
disetor penuh. Undang-undang tersebut tidak
mengatur jangka waktu untuk pembentukan
cadangan tersebut.
28. Pendapatan Bunga 28. Interest Income
2024 2023
Kredit yang diberikan 7,199,232 7,698,982 Loans
Efek-efek 2,921,635 2,383,767 Securities
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 165,636 131,145 and other banks
Lain-lain 2,803 3,638 Others
Total 10,289,306 10,217,532 Total
Untuk tahun yang berakhir pada tanggal 31 For the years ended December 31, 2024 and
Desember 2024 dan 2023, jumlah pendapatan 2023, total interest income calculated using the
bunga yang dihitung dengan menggunakan effective interest method derived from financial
metode suku bunga efektif yang berasal dari assets classified as amortized cost amounted
aset keuangan yang diklasifikasikan sebagai to Rp7,367,671 and Rp7,833,765, respectively.
biaya perolehan yang diamortisasi masing-
masing sebesar Rp7.367.671 dan
Rp7.833.765.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Untuk tahun yang berakhir pada tanggal 31 For the years ended December 31, 2024 and
Desember 2024 dan 2023, jumlah pendapatan 2023, total interest income from related parties
bunga dari pihak berelasi masing-masing amounted to Rp136,297 and Rp101,022,
sebesar Rp136.297 dan Rp101.022 respectively (Note 39).
(Catatan 39).
29. Beban Bunga 29. Interest Expense
2024 2023
Simpanan dari nasabah Deposits from customers
Deposito berjangka 3,389,014 3,447,478 Time deposits
Giro 380,534 287,992 Current accounts
Tabungan 212,841 181,926 Saving deposits
Simpanan dari bank lain 1,030,760 566,890 Deposits from other banks
Obligasi subordinasi 4,500 4,500 Subordinated bonds
Beban pembiayaan lainnya 171,918 196,601 Other financing charges
Total 5,189,567 4,685,387 Total
Untuk tahun - tahun yang berakhir pada For the years ended December 31, 2024 and
tanggal 31 Desember 2024 dan 2023, jumlah 2023, total interest expense from related
beban bunga dari pihak berelasi masing- parties amounted to Rp84,292 and Rp46,167
masing sebesar Rp84.292 dan Rp46.167 respectively (Note 39).
(Catatan 39).
Sehubungan dengan liabilitas bank umum yang In connection with the commercial bank
dijamin oleh Program Penjaminan Pemerintah, obligations guaranteed by Government
Pemerintah Republik Indonesia telah Guarantee Program, the Indonesian
mendirikan sebuah lembaga independen Government has established an independent
berdasarkan Undang-Undang Republik institution in accordance with the Republic of
Indonesia No. 24 Tahun 2004 tanggal Indonesia Law No. 24 Year 2004 dated
22 September 2004. Berdasarkan peraturan ini, September 22, 2004. Under this Law, The
Lembaga Penjamin Simpanan (LPS) menjamin Deposit Guarantee Institution (Lembaga
dana masyarakat termasuk dana dari bank lain Penjamin Simpanan/LPS), guarantees third
dalam bentuk giro, deposito, sertifikat deposito, parties deposits including deposits from other
tabungan dan/atau bentuk lainnya yang banks in the form of demand deposits, time
dipersamakan dengan itu. deposits, certificates of deposit, saving
deposits and/or other equivalent forms.
Pada tanggal 13 Oktober 2008, Presiden On October 13, 2008, the President of the
Republik Indonesia menetapkan Peraturan Republic of Indonesia approved Government
Pemerintah No. 66 Tahun 2008 tentang Regulation No. 66 Year 2008 regarding the
besaran nilai simpanan yang dijamin LPS. amount of deposits guaranteed by LPS. Based
Berdasarkan peraturan tersebut, nilai simpanan on such regulation, the customers’ guaranteed
yang dijamin untuk setiap nasabah pada satu deposit in a Bank which was previously
Bank yang semula berdasarkan Undang- regulated under Law No. 24 Year 2004
undang No. 24 Tahun 2004 ditetapkan amounted to a maximum of Rp100,000,000
maksimum Rp100.000.000 (nilai penuh) diubah (full amount) was amended to a maximum of
menjadi maksimum Rp2.000.000.000 (nilai Rp2,000,000,000 (full amount). As of
penuh). Pada tanggal 31 Desember 2023 dan December 31, 2023 and 2022, Bank was a
2022, Bank adalah peserta dari program participant of above guarantee program.
penjaminan tersebut.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bank telah melakukan pembayaran premi The Bank has paid the premium on the
Program Penjaminan Pemerintah Terhadap Government Guarantee Program for Obligation
Kewajiban Pembayaran Bank Umum masing- of Commercial Banks amounting to Rp171,918
masing sebesar Rp171.918 dan Rp196.601 and Rp196,601 for the year ended in 2024 and
untuk tahun 2024 dan 2023 yang dicatat 2023, respectively, which was recorded as
sebagai beban pembiayaan lainnya. other financing charges.
30. Pendapatan Provisi dan Komisi - Neto 30. Fees and Commissions Income - Net
2024 2023
Pendapatan provisi dan komisi: Provision and commissions income:
Komisi dari kartu debit dan kartu kredit 1,255,796 1,224,610 Commissions from debit and credit cards
Komisi dari kredit 255,159 185,059 Commissions from loan
Pendapatan jasa administrasi 88,767 95,362 Administration fees
Jasa kustodian dan wali amanat 28,425 38,157 Custodian service and trusteeship
Komisi atas jasa 26,054 29,266 Commissions from services
Penerimaan dari penalti 11,153 10,324 Penalty fees
Komisi impor dan ekspor 7,345 4,788 Commissions on imports and exports
Komisi jasa remittance 6,788 6,582 Remittance fees
Jasa safe deposit box 5,387 5,461 Safe deposit box fees
Komisi dari perusahaan asuransi 3,625 26,059 Commissions from insurance companies
Komisi dari bank garansi 1,436 3,268 Commissions from bank guarantees
Lain-lain 6,956 42,975 Others
Total 1,696,891 1,671,911 Total
Beban provisi dan komisi (12,536) (11,427) Provision and commissions expense
Pendapatan provisi dan komisi - neto 1,684,355 1,660,484 Provision and commissions income - net
31. Beban Cadangan Kerugian Penurunan Nilai 31. Provision for Impairment Losses on
Aset Keuangan dan Aset Non-Keuangan - Financial Assets and Non-Financial Assets
Neto - Net
2024 2023
Aset keuangan Financial assets
Kredit yang diberikan (Catatan 11l) 218,188 191,820 Loans (Note 11l)
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain (Catatan 7) (3,373) 3,373 and other banks (Note 7)
Giro pada bank lain Current account with other bank
(Catatan 6) 925 60 (Note 6)
Tagihan akseptasi (Catatan 12) 11 (64) Acceptance receivables (Note 12)
Efek-efek (Catatan 8) (95) (71) Securities (Note 8)
Komitmen dan kontinjensi Commitment and contingencies
(Catatan 24) 148 (186) (Note 24)
215,804 194,932
Aset non-keuangan Non-financial assets
Agunan yang diambil alih (Catatan 14b) 660 386 Foreclosed assets (Note 14b)
Total 216,464 195,318 Total
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
32. Beban Umum dan Administrasi 32. General and Administrative
2024 2023
Beban usaha kartu kredit 683,435 593,257 Credit card business expenses
Penyusutan aset tetap Depreciation of fixed assets
(Catatan 13) 287,940 270,221 (Note 13)
Kerugian risiko operasional Operational risk loss
(Catatan 40) 197,882 13,172 (Note 40)
Tenaga alih daya 195,653 198,105 Advertising and promotions
Iklan dan promosi 184,125 189,576 Outsource
Komunikasi 89,846 84,522 Communication
Pemeliharaan dan perbaikan 79,698 79,776 Repairs and maintenance
Listrik dan air 58,252 56,855 Electricity and water
Levy to the
Iuran Otoritas Jasa Keuangan 55,057 67,780 Financial Service Authority
Transportasi 42,622 41,437 Transportation
Penyusutan aset hak-guna Depreciation of
(Catatan 13) 24,841 45,431 right-of-use assets (Note 13)
Sewa 26,478 24,177 Rent
Pajak dan perizinan 17,462 28,159 Taxes and licenses
Perlengkapan kantor 16,217 19,671 Office supplies
Asuransi 10,187 8,900 Insurance
Perjalanan dinas 7,091 8,655 Travelling
Iuran ATM Bersama 5,286 5,904 ATM Bersama contribution
Bank koresponden 4,694 4,651 Corespondence bank
Lain-lain 68,904 77,316 Others
Total 2,055,670 1,817,565 Total
33. Beban Gaji dan Tunjangan Lainnya 33. Salary Expenses and Other Allowances
Beban gaji dan tunjangan lainnya terdiri dari: Salary expenses and other allowances consist
of:
2024 2023
Gaji dan upah 1,131,202 1,190,246 Salaries and wages
Tunjangan makan dan transportasi 60,947 62,154 Transportation and meal allowance
Asuransi Insurance
Pihak berelasi (Catatan 39) 30,288 25,822 Related parties (Note 39)
Pihak ketiga 62,358 62,081 Third parties
Pendidikan dan pelatihan 27,877 36,564 Education and training
Liabilitas imbalan pasca-kerja Post-employment benefits liability
(Catatan 36) 7,892 8,160 (Note 36)
Lain-lain 78,643 78,360 Others
Total 1,399,207 1,463,387 Total
34. Pendapatan (Beban) Non-Operasional - Neto 34. Non-Operating Income (Expenses) - Net
2024 2023
Pendapatan non-operasional 46,341 42,050 Non-operating income
Beban non-operasional (20,653) (31,799) Non-operating expenses
Total 25,688 10,251 Total
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. Komitmen dan Kontinjensi 35. Commitments and Contingencies
2024 2023
Komitmen Commitments
Tagihan Komitmen Commitment Receivables
Pembelian spot dan derivatif Outstanding spot and
yang masih berjalan 5,372,077 3,769,058 derivatives purchased
Liabilitas Komitmen Commitment Liabilities
Fasilitas kredit kepada nasabah Unused credit facilities for
yang belum digunakan SKBDN customers under SKBDN
Pihak ketiga (244,463) -- Third parties
L/C tidak dapat dibatalkan yang Outstanding
masih berjalan irrevocable L/C
Pihak Berelasi (Catatan 39) -- (1,760) Related Parties (Note 39)
Pihak ketiga (461,401) (296) Third parties
Penjualan spot dan derivatif Outstanding spot and
yang masih berjalan (9,811,547) (6,421,647) derivatives sold
Total Liabilitas Komitmen - neto (5,145,334) (2,654,645) Total Commitment Liabilities - net
Kontinjensi Contingencies
Tagihan Kontinjensi Contingent Receivables
Pendapatan bunga dalam Interest income on
penyelesaian 302,822 260,533 non-performing loans
Liabilitas Kontinjensi Contingent Liabilities
Bank garansi Bank guarantees
Pihak berelasi (Catatan 39) (145,994) (129,727) Related parties (Note 39)
Pihak ketiga (275,472) (233,997) Third parties
Total Liabilitas Kontinjensi - neto (118,644) (103,191) Total Contingent Liabilities - net
Liabilitas komitmen dan Commitments and contingent
kontinjensi - neto (5,263,978) (2,757,836) liabilities - net
Jumlah fasilitas kredit (uncommitted) Bank The Bank’s unused loan facilities
kepada nasabah yang belum digunakan pada (uncommitted) granted to customers as of
tanggal 31 Desember 2024 dan 2023 adalah December 31, 2024 and 2023 amounted to
masing-masing sebesar Rp30.520.773 dan Rp30,520,773 and Rp29,282,348 respectively.
Rp29.282.348.
36. Liabilitas Imbalan Pasca-Kerja 36. Post-Employment Benefits Liability
Bank mengakui imbalan pasca-kerja (post- The Bank determines obligation for post-
employment benefit) berdasarkan perhitungan employment benefits based on actuarial
aktuaria yang dilakukan oleh aktuaris calculation performed by an independent
independen, Kantor Konsultan Aktuaria V. actuary, Kantor Konsultan Aktuaria V. Agus
Agus Basuki, berdasarkan laporannya masing- Basuki, based on its reports dated January 18,
masing pada tanggal 18 Januari 2024 dan 2024 and January 10, 2023, for period 2024
10 Januari 2023 untuk periode 2024 dan 2023. and 2023, respectively. Obligation for post-
Liabilitas imbalan pasti atas imbalan pasca- employment benefits are calculated using the
kerja (post-employment benefit) tersebut “Projected Unit Credit” method with the
dihitung dengan menggunakan metode following significant assumptions:
“Projected Unit Credit” dan asumsi-asumsi
signifikan sebagai berikut:
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2024 2023
Tingkat diskonto 7.07% 6.72% Discount rate
Tingkat kenaikan upah (gaji) per tahun 5.00% 5.00% Annual wages (salary) increase
Usia pensiun 55 tahun/years 55 tahun/years Pension age
Tabel TMI-IV-2019/ Tabel TMI-IV-2019/
Tingkat kematian TMI-IV-2019 table TMI-IV-2019 table Mortality rate
Beban yang diakui dalam laporan laba rugi dan Expenses recognized in the statement of profit
penghasilan komprehensif lain adalah sebagai or loss and other comprehensive income were
berikut: as follows:
2024 2023
Beban jasa kini 14,361 15,343 Current service cost
Beban bunga 9,195 12,764 Interest expense
Keuntungan atas kurtailmen (15,664) (19,947) Curtailment gain
Total (Catatan 33) 7,892 8,160 Total (Note 33)
Rekonsiliasi perubahan liabilitas selama tahun The movements of estimated post-employment
berjalan yang diakui di laporan posisi keuangan benefits liability in the statements of financial
adalah sebagai berikut: position are as follows:
2024 2023
Liabilitas pada awal tahun 277,530 241,747 Liability at beginning of year
Penambahan tahun berjalan 7,892 8,160 Addition during the year
Pembayaran selama tahun berjalan (51,656) (32,294) Payment during the year
Jumlah yang diakui di penghasilan Total amount recognized in other
komprehensif lainnya 62,648 59,917 comprehensive income
Liabilitas pada akhir tahun 296,414 277,530 Liability at end of year
Mutasi nilai kini liabilitas imbalan kerja adalah The movements in the present value of
sebagai berikut: liabilities for employee benefits are as follows:
2024 2023
Saldo pada awal tahun 277,530 241,747 Balance at beginning of year
Beban jasa kini 14,361 15,343 Current service cost
Beban bunga 9,195 12,764 Interest cost
Kurtailmen dan penyelesaian (15,664) (19,947) Curtailment and settlement
Manfaat yang dibayarkan (51,656) (32,294) Benefit paid
Kerugian pada kewajiban aktuaria: Actuarial losses on obligation:
Experience adjustment 62,648 59,917 Experience adjustment
Saldo pada akhir tahun 296,414 277,530 Balance at end of year
Mutasi kerugian aktuarial yang diakui sebagai The movements in the balance of actuarial loss
penghasilan komprehensif lain, bruto pajak charged to other comprehensive income, gross
tangguhan: of deferred tax:
2024 2023
Saldo awal (168,864) (108,947) Beginning balance
Kerugian aktuaria yang diakui Actuarial losses
sebagai penghasilan charged to other
komprehensif lain (62,648) (59,917) comprehensive income
Saldo akhir (231,512) (168,864) Ending balance
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tabel berikut menunjukkan sensitivitas atas The following table demonstrates the
kemungkinan perubahan tingkat diskonto dan sensitivity to a reasonably possible change in
tingkat kenaikan gaji sebesar 1%, dengan discount rates and salary increment rate
variabel lain dianggap tetap, terhadap nilai kini amounting to 1%, with all other variables held
liabilitas imbalan kerja karyawan: constant, of the present value of employee
benefits liability:
31 Desember/December 31, 2024
Tingkat Diskonto/ Tingkat Kenaikan Gaji/
Discount Rate Salary Increment Rate
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase Decrease Increase Decrease
Dampak pada agregat Effect on the aggregate current
beban jasa kini (534) 582 543 (508) service cost
Dampak pada nilai kini liabilitas Effect on present value of
imbalan kerja karyawan (5,673) 5,120 5,764 (5,440) employee benefits liability
31 Desember/December 31, 2023
Tingkat Diskonto/ Tingkat Kenaikan Gaji/
Discount Rate Salary Increment Rate
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase Decrease Increase Decrease
Dampak pada agregat Effect on the aggregate current
beban jasa kini (585) 637 595 (556) service cost
Dampak pada nilai kini liabilitas Effect on present value of
imbalan kerja karyawan (6,178) 6,667 6,267 (5,915) employee benefits liability
Analisis jatuh tempo yang diharapkan dari Expected maturity analysis of undiscounted
imbalan paska-kerja yang tidak terdiskonto postemployment benefit as of December 31,
pada tanggal 31 Desember 2024 dan 2023 2024 and 2023 are as follows:
adalah sebagai berikut:
2024 2023
Dalam waktu 12 bulan berikutnya 156,202 131,858 Within the next 12 months
Antara 2 sampai 5 tahun 160,381 181,247 Between 2 to 5 years
Antara 5 sampai 10 tahun 228,632 222,237 Between 5 to 10 years
Di atas 10 tahun 2,067,548 2,101,426 Beyond 10 years
Total 2,612,763 2,636,768 Total
37. Laba per Saham Dasar 37. Basic Earnings per Share
Laba per saham dihitung dengan membagi Basic earnings per share is calculated by
laba tahun berjalan yang tersedia bagi dividing the income for the year attributable to
pemegang saham dengan rata-rata tertimbang shareholders by the weighted average number
jumlah saham biasa yang beredar pada tahun of outstanding common shares during the year.
bersangkutan.
2024 2023
Laba tahun berjalan kepada Income for the year attributable to
pemegang saham 2,631,054 3,510,670 shareholders
Rata-rata tertimbang jumlah saham Weighted average number of
biasa yang beredar 11,741 11,741 outstanding common shares
Laba per saham dasar (nilai penuh) 224 299 Basic earnings per share (full amount)
102
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. Segmen Operasi 38. Operating Segment
Bank menganalisis segmen secara geografis The Bank performs geographical segment
dimana manajemen menelaah laporan internal analysis whereby management reviews
manajemen secara bulanan untuk masing- monthly management internal report for each
masing area. Berikut adalah ringkasan yang area. The following summary describes each
menjelaskan tiap-tiap area geografis Bank: of the Bank’s geographical area:
• Kantor Pusat terdiri dari Treasury, Card • Head Office consists of Treasury, Card
Center dan unit-unit fungsional dimana Center and other functional divisions,
didalamnya termasuk aset, liabilitas, whereas it includes assets, liabilities,
pendapatan dan beban yang tidak dapat income and expenses that cannot be
dialokasikan. allocated.
• Wilayah Jakarta terdiri dari seluruh kantor • Jakarta region consists of all branches and
cabang dan kantor cabang pembantu di sub-branches in Jabodetabek and Banten
Jabodetabek dan provinsi Banten. province.
• Wilayah Bandung terdiri dari seluruh kantor • Bandung region consists of all branches
cabang dan kantor cabang pembantu di and sub-branches in West Java.
provinsi Jawa Barat.
• Wilayah Medan terdiri dari seluruh kantor • Medan region consists of all branches and
cabang dan kantor cabang pembantu di sub-branches in Sumatera and Batam.
Sumatera dan Batam.
• Wilayah Semarang terdiri dari seluruh • Semarang region consists of all branches
kantor cabang dan kantor cabang pembantu and sub-branches in Central Java.
di provinsi Jawa Tengah.
• Wilayah Surabaya terdiri dari seluruh kantor • Surabaya region consists of all branches
cabang dan kantor cabang pembantu di and sub-branches in East Java, Bali and
provinsi Jawa Timur, Bali dan Nusa Nusa Tenggara.
Tenggara.
• Wilayah Makassar terdiri dari seluruh kantor • Makassar region consists of all branches
cabang dan kantor cabang pembantu di and sub-branches in Sulawesi, Maluku and
Sulawesi, Maluku dan Papua. Papua.
• Wilayah Banjarmasin terdiri dari seluruh • Banjarmasin region consists of all branches
kantor cabang dan kantor cabang pembantu and sub-branches in Kalimantan.
di Kalimantan.
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CATATAN ATAS LAPORAN KEUANGAN (Lanjutan) NOTES TO THE FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
LK_AR Bank MEGA 2024_INA.indd 115
Kinerja diukur berdasarkan laba segmen sebelum pajak penghasilan, seperti Performance is measured based on segment profit before income tax, as
yang disajikan di dalam laporan internal manajemen yang ditelaah oleh included in the internal management reports that are reviewed by the
manajemen Bank. Informasi mengenai hasil dari tiap area geografis disajikan management of the Bank. Information regarding the results of each
di bawah ini: geographical area are included below:
Tahun yang Berakhir pada tanggal 31 Desember/
Year ended December 31, 2024
Wilayah Wilayah Wilayah Wilayah Wilayah Wilayah Wilayah Total
Kantor Jakarta/ Bandung/ Medan/ Semarang/ Surabaya/ Makassar/ Banjarmasin/ Segmen/
Pusat/ Jakarta Bandung Medan Semarang Surabaya Makassar Banjarmasin Total Eliminasi/ Jumlah/
Keterangan Head Office Region Region Region Region Region Region Region Segment Elimination Total Description
Pendapatan eksternal: External revenue:
Pendapatan bunga bersih 8,945,726 (2,673,423) (194,926) (330,521) (65,458) (273,467) (147,414) (160,778) 5,099,739 -- 5,099,739 Net interest income
Provisi dan komisi bersih 1,554,135 51,797 13,882 13,800 9,237 18,695 12,101 10,708 1,684,355 -- 1,684,355 Net fees and commissions
Keuntungan penjualan Gain on sale of
efek-efek - neto 70,465 -- -- -- -- -- -- -- 70,465 -- 70,465 securities - net
Pendapatan operasional lainnya 11,188 12,814 4,160 8,029 3,426 3,894 1,745 2,744 48,000 -- 48,000 Other operating income
Pendapatan antar-segmen 4,516,884 3,990,280 337,420 531,236 187,383 543,597 290,470 315,127 10,712,397 (10,712,397) -- Inter-segment revenue
Beban antar-segmen (10,411,851) (153,840) (18,066) (16,945) (44,618) (45,724) (7,199) (14,154) (10,712,397) 10,712,397 -- Inter-segment expenses
Total pendapatan segmen 4,686,547 1,227,628 142,470 205,599 89,970 246,995 149,703 153,647 6,902,559 -- 6,902,559 Total segment revenue
Beban operasional lainnya (2,735,901) (286,893) (101,573) (117,488) (80,703) (174,075) (93,783) (80,925) (3,671,341) -- (3,671,341) Other operating expense
Laba operasi 1,950,646 940,735 40,897 88,111 9,267 72,920 55,920 72,722 3,231,218 -- 3,231,218 Operating income
Pendapatan non-operasional 19,407 380 687 690 1,265 1,495 1,401 363 25,688 -- 25,688 Non-operating income
Total laba segmen Total segment
sebelum pajak 1,970,053 941,115 41,584 88,801 10,532 74,415 57,321 73,085 3,256,906 -- 3,256,906 income before tax
Aset segmen 126,995,640 61,773,694 4,960,103 7,523,557 3,804,517 8,496,716 4,369,550 4,766,197 222,689,974 (87,774,480) 134,915,494 Reportable segment assets
Liabilitas segmen (107,100,293) (60,832,577) (4,918,520) (7,434,757) (3,793,985) (8,422,300) (4,312,228) (4,693,113) (201,507,773) 87,774,480 (113,733,293) Reportable segment liabilities
104
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
LK_AR Bank MEGA 2024_INA.indd 116
Tahun yang Berakhir pada tanggal 31 Desember/
Year ended December 31, 2023
Wilayah Wilayah Wilayah Wilayah Wilayah Wilayah Wilayah Total
Kantor Jakarta/ Bandung/ Medan/ Semarang/ Surabaya/ Makassar/ Banjarmasin/ Segmen/
Pusat/ Jakarta Bandung Medan Semarang Surabaya Makassar Banjarmasin Total Eliminasi/ Jumlah/
Keterangan Head Office Region Region Region Region Region Region Region Segment Elimination Total Description
Pendapatan eksternal: External revenue:
Pendapatan bunga bersih 9,310,797 (2,799,641) (202,690) (272,200) (9,849) (236,134) (127,627) (130,511) 5,532,145 -- 5,532,145 Net interest income
Provisi dan komisi bersih 1,481,849 70,735 16,496 15,813 22,821 25,946 13,819 13,005 1,660,484 -- 1,660,484 Net fees and commissions
Keuntungan penjualan Gain on sale of
efek-efek - neto 481,060 27,802 4,485 6,922 3,052 6,023 3,450 2,572 535,366 -- 535,366 securities - net
Pendapatan operasional lainnya 51,076 13,915 2,130 4,091 2,513 3,517 1,473 2,038 80,753 -- 80,753 Other operating income
Pendapatan antar-segmen 4,587,218 4,147,741 348,894 466,196 173,675 480,669 267,463 270,417 10,742,273 (10,742,273) -- Inter-segment revenue
Beban antar-segmen (10,441,398) (138,940) (17,814) (17,547) (57,698) (44,006) (11,713) (13,157) (10,742,273) 10,742,273 -- Inter-segment expenses
Total pendapatan segmen 5,470,602 1,321,612 151,501 203,275 134,514 236,015 146,865 144,364 7,808,748 -- 7,808,748 Total segment revenue
Beban operasional lainnya (2,580,851) (279,573) (95,071) (106,283) (77,703) (155,852) (101,842) (79,095) (3,476,270) -- (3,476,270) Other operating expense
Laba operasi 2,889,751 1,042,039 56,430 96,992 56,811 80,163 45,023 65,269 4,332,478 -- 4,332,478 Operating income
Pendapatan (beban) Non-operating
non-operasional 13,682 (8,846) 308 840 1,191 1,465 1,422 189 10,251 -- 10,251 income (expense)
Total laba segmen Total segment
sebelum pajak 2,903,433 1,033,193 56,738 97,832 58,002 81,628 46,445 65,458 4,342,729 -- 4,342,729 income before tax
Aset segmen 122,738,098 60,565,091 5,450,509 7,474,271 3,692,146 8,106,071 4,318,486 4,339,720 216,684,392 (84,634,801) 132,049,591 Reportable segment assets
Liabilitas segmen (102,421,954) (59,531,898) (5,393,769) (7,376,439) (3,634,145) (8,024,441) (4,272,041) (4,274,262) (194,928,949) 84,634,801 (110,294,148) Reportable segment liabilities
105
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Eliminasi transaksi antar segmen usaha timbul The elimination of intersegment transactions
karena pelaporan segmen internal Bank arose because the Bank’s internal segment
mengambil informasi segmen berdasarkan reporting captures segment information were
setiap wilayah independen yang mungkin based on each independent regions which may
mencakup transaksi antar segmen usaha include intersegment transaction such as
seperti pinjaman ke segmen usaha yang lain. borrowings to another segment.
39. Transaksi dengan Pihak Berelasi 39. Transactions with Related Parties
Rincian transaksi signifikan dengan pihak Details of significant transactions with related
berelasi, kecuali yang menyangkut rahasia parties, except for transactions that are subject
Bank, adalah sebagai berikut: to the Bank’s confidentiality policy, are as
follows:
Tahun yang Berakhir pada tanggal
31 Desember/Year Ended
December 31, 2024
Jumlah/ Persentase (%)/
Jenis Total Percentage (%) Type
Giro pada bank lain (Catatan 6): Current accounts with other banks (Note 6):
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 300 0.00022% Sulawesi Utara dan Gorontalo
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Tengah 60 0.00004% Sulawesi Tengah
Total giro pada bank lain 360 0.00027% Total current accounts with other banks
Efek-efek (Catatan 8): Securities (Note 8):
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 198,832 0.14737% Sulawesi Utara dan Gorontalo
Tagihan derivatif (Catatan 10) Derivative receivable (Note 10)
PT Bank Mega Syariah 2,101 0.00156% PT Bank Mega Syariah
Kredit yang diberikan (Catatan 11): Loans (Note 11):
PT Trans Fashion 799,000 0.59219% PT Trans Fashion
PT Trans Entertainment 350,000 0.25941% PT Trans Entertainment
PT Anta Express Tour & Travel Service 399,500 0.29609% PT Anta Express Tour & Travel Service
PT Duta Visual Nusantara TV 7 124,696 0.09242% PT Duta Visual Nusantara TV 7
PT Trans Burger 6,826 0.00506% PT Trans Burger
PT Trans Coffee 4,984 0.00369% PT Trans Coffee
Komisaris dan direksi perusahaan Commissioners and directors of
berelasi di atas Rp1 miliar 33,313 0.02469% related companies above Rp1 billion
Direksi dan karyawan kunci 7,769 0.00576% Directors and key employees
di atas Rp1 miliar above Rp1 billion
Lain-lain - di atas Rp1 miliar 16,962 0.01257% Others - above Rp1 billion
Total kredit yang diberikan 1,743,050 1.29188% Total loans
Aset lain-lain (Catatan 14): Other assets (Note 14):
PT Duta Visual Nusantara TV 7 3,092 0.00229% PT Duta Visual Nusantara TV 7
PT Trans Fashion 1,606 0.00119% PT Trans Fashion
PT Mega Central Finance 1,095 0.00081% PT Mega Central Finance
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 1,083 0.00080% Sulawesi Utara dan Gorontalo
PT Para Bandung Propertindo 1,034 0.00077% PT Para Bandung Propertindo
PT Trans Entertainment 1,667 0.00124% PT Trans Entertainment
Lain-lain - di bawah Rp 1 miliar 6,104 0.00452% Others - below Rp1 billion
Total aset lain-lain 15,681 0.01162% Total other assets
106
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada tanggal
31 Desember/Year Ended
December 31, 2024
Jumlah/ Persentase (%)/
Jenis Total Percentage (%) Type
Transaksi surat berharga: Securities transactions:
Pembelian 3,567,981 6.37993% Purchase
Penjualan 4,205,969 11.19474% Sale
Giro (Catatan 16) 387,246 0.34048% Current accounts (Note 16)
Tabungan (Catatan 17) 72,339 0.06360% Saving deposits (Note 17)
Deposito berjangka (Catatan 18) 622,090 0.54697% Time deposits (Note 18)
Simpanan dari bank lain (Catatan 19) 1,808,949 1.59050% Deposits from other banks (Note 19)
Efek yang dijual dengan janji Securities sold under agreement
dibeli kembali (Catatan 20) 236,275 0.20774% to repurchase (Note 20)
Obligasi subordinasi (Catatan 23) 48,000 0.04220% Subordinated bonds (Note 23)
Beban yang masih harus dibayar dan Accrued expenses and
liabilitas lain-lain (Catatan 24) 1,912 0.00168% other liabilities (Note 24)
Pendapatan bunga (Catatan 28) 136,297 1.32460% Interest income (Note 28)
Beban bunga (Catatan 29) 84,292 1.62426% Interest expenses (Note 29)
Beban asuransi kesehatan karyawan Employees health insurance
PT Asuransi Umum Mega 28,265 2.02010% PT Asuransi Umum Mega
PT PFI Mega Life Insurance 2,023 0.14460% PT PFI Mega Life Insurance
Total beban asuransi kesehatan karyawan 30,288 2.16470% Total employee’s health insurance
Beban Iklan: Advertising expenses:
PT Televisi Transformasi Indonesia 95,058 4.62419% PT Televisi Transformasi Indonesia
PT Duta Visual Nusantara TV 7 5,444 0.26483% PT Duta Visual Nusantara TV 7
PT Trans News Corpora 1,618 0.07871% PT Trans News Corpora
Lain-lain - di bawah Rp1 miliar 83 0.00404% Others - below Rp1 billion
Total beban iklan 102,203 4.97176% Total Advertising expenses
Pendapatan sewa (Catatan 14a): Rent income (Note 14a):
PT Allo Bank Indonesia Tbk 10,485 22.62575% PT Allo Bank Indonesia Tbk
PT Duta Visual Nusantara TV 7 8,034 17.33670% PT Duta Visual Nusantara TV 7
PT Bank Mega Syariah 5,130 11.07011% PT Bank Mega Syariah
PT Asuransi Umum Mega 3,890 8.39429% PT Asuransi Umum Mega
PT Mega Capital Sekuritas 2,641 5.69906% PT Mega Capital Sekuritas
PT Trans Berita Bisnis 1,823 3.93388% PT Trans Berita Bisnis
PT Para Bandung Propertindo 911 1.96586% PT Para Bandung Propertindo
PT PFI Mega Life Insurance 258 0.55674% PT PFI Mega Life Insurance
PT Mega Asset Management 132 0.28484% PT Mega Asset Management
Lain-lain - di bawah Rp1 miliar 1,198 2.58518% Others - below Rp1 billion
Total pendapatan sewa 34,502 74.45243% Total rent income
Liabilitas kontinjensi - neto (Catatan 35): Contingent liabilities - net (Note 35):
PT Trans Retail Indonesia 104,500 24.79441% PT Trans Retail Indonesia
PT Trans Fashion Indonesia 37,622 8.92646% PT Trans Fashion Indonesia
PT Allo Bank Indonesia Tbk 3,219 0.76376% PT Allo Bank Indonesia Tbk
PT Trans Digital Media 626 0.14853% PT Trans Digital Media
PT Para Duta Bangsa 27 0.00641% PT Para Duta Bangsa
Total liabilitas kontinjensi 145,994 34.63957% Total contingent liabilities
107
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada tanggal
31 Desember/Year Ended
December 31, 2023
Jumlah/ Persentase (%)/
Jenis Total Percentage (%) Type
Giro pada bank lain (Catatan 6): Current accounts with other banks (Note 6):
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 100 0.00008% Sulawesi Utara dan Gorontalo
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Tengah 4 0.00000% Sulawesi Tengah
Total giro pada bank lain 104 0.00008% Total current accounts with other banks
Efek-efek (Catatan 8): Securities (Note 8):
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 198,288 0.15020% Sulawesi Utara dan Gorontalo
Kredit yang diberikan (Catatan 11): Loans (Note 11):
PT Trans Kalla Makassar 550,000 0.41651% PT Trans Kalla Makassar
PT Trans Entertainment 500,000 0.37865% PT Trans Entertainment
PT Duta Visual Nusantara TV 7 124,696 0.09443% PT Duta Visual Nusantara TV 7
PT Trans Retail Indonesia 57,408 0.04347% PT Trans Retail Indonesia
PT Trans Burger 8,501 0.00644% PT Trans Burger
PT Trans Coffee 4,984 0.00377% PT Trans Coffee
Komisaris dan direksi perusahaan Commissioners and directors of
berelasi di atas Rp1 miliar 51,070 0.03867% related companies above Rp1 billion
Direksi dan karyawan kunci 5,935 0.00449% Directors and key employees
di atas Rp1 miliar above Rp1 billion
Lain-lain - di atas Rp1 miliar 15,998 0.01212% Others - above Rp1 billion
Total kredit yang diberikan 1,318,592 0.99856% Total loans
Aset lain-lain (Catatan 14): Other assets (Note 14):
PT Duta Visual Nusantara TV 7 3,138 0.00238% PT Duta Visual Nusantara TV 7
PT Para Bandung Propertindo 2,045 0.00155% PT Para Bandung Propertindo
PT Trans Entertainment 1,659 0.00126% PT Trans Entertainment
PT Trans Retail Indonesia 1,237 0.00094% PT Trans Retail Indonesia
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 1,071 0.00081% Sulawesi Utara dan Gorontalo
Lain-lain - di bawah Rp 1 miliar 6,601 0.00500% Others - below Rp1 billion
Total aset lain-lain 15,751 0.01193% Total other assets
Transaksi surat berharga: Securities transactions:
Pembelian 3,731,813 7.24000% Purchase
Penjualan 7,304,962 13.09000% Sale
Giro (Catatan 16) 482,783 0.43770% Current accounts (Note 16)
Tabungan (Catatan 17) 113,643 0.10300% Saving deposits (Note 17)
Deposito berjangka (Catatan 18) 1,717,317 1.55700% Time deposits (Note 18)
Simpanan dari bank lain (Catatan 19) 1,202,082 1.08990% Deposits from other banks (Note 19)
Obligasi subordinasi (Catatan 23) 48,000 0.04350% Subordinated bonds (Note 23)
Beban yang masih harus dibayar dan Accrued expenses and
liabilitas lain-lain (Catatan 24) 4,703 0.00430% other liabilities (Note 24)
Pendapatan bunga (Catatan 28) 101,022 0.98870% Interest income (Note 28)
Beban bunga (Catatan 29) 46,167 0.98530% Interest expenses (Note 29)
Beban asuransi kesehatan karyawan Employees health insurance
PT Asuransi Umum Mega 23,386 1.59810% PT Asuransi Umum Mega
PT PFI Mega Life Insurance 2,436 0.16650% PT PFI Mega Life Insurance
Total beban asuransi kesehatan karyawan 25,822 1.76460% Total employee’s health insurance
Beban Iklan: Advertising expenses:
PT Televisi Transformasi Indonesia 96,443 5.34130% PT Televisi Transformasi Indonesia
PT Trans Digital Media 3,917 0.21690% PT Trans Digital Media
PT Duta Visual Nusantara TV 7 4,662 0.25820% PT Duta Visual Nusantara TV 7
PT Trans News Corpora 1,229 0.06810% PT Trans News Corpora
Lain-lain - di bawah Rp1 miliar 367 0.02030% Others - below Rp1 billion
Total beban iklan 106,618 5.90480% Total Advertising expenses
108
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada tanggal
31 Desember/Year Ended
December 31, 2023
Jumlah/ Persentase (%)/
Jenis Total Percentage (%) Type
Pendapatan sewa (Catatan 14a): Rent income (Note 14a):
PT Allo Bank Indonesia Tbk 9,776 23.24850% PT Allo Bank Indonesia Tbk
PT Duta Visual Nusantara TV 7 8,425 20.03570% PT Duta Visual Nusantara TV 7
PT Bank Mega Syariah 5,040 11.98570% PT Bank Mega Syariah
PT Asuransi Umum Mega 4,106 9.76460% PT Asuransi Umum Mega
PT Mega Capital Sekuritas 2,628 6.24970% PT Mega Capital Sekuritas
Lain-lain - di bawah Rp1 miliar 3,125 7.43160% Others - below Rp1 billion
Total pendapatan sewa 33,100 78.71580% Total rent income
Liabilitas komitmen - neto (Catatan 35): Commitment liabilities - net (Note 35):
PT Trans Retail Indonesia 1,760 0.01713% PT Trans Retail Indonesia
Total liabilitas komitmen 1,760 0.01713% Total commitment liabilities
Liabilitas kontinjensi - neto (Catatan 35): Contingent liabilities - net (Note 35):
PT Trans Retail Indonesia 82,200 19.50335% PT Trans Retail Indonesia
PT Trans Fashion Indonesia 41,419 9.82736% PT Trans Fashion Indonesia
PT Alfa Retailindo 5,477 1.29951% PT Alfa Retailindo
Lain-lain - di bawah Rp1 miliar 631 0.14972% Others - below Rp1 billion
Total liabilitas kontinjensi 129,727 30.77994% Total contingent liabilities
Keterangan: Description:
a. Persentase dari giro pada bank lain, a. Percentages of current account with other
penempatan pada Bank Indonesia dan banks, placement with Bank Indonesia and
bank lain, efek-efek, derivatif, kredit yang other banks, securities, derivative, loans,
diberikan, tagihan akseptasi dan aset lain- acceptance receivable and other assets
lain dihitung terhadap jumlah aset pada are computed based on total assets at
masing-masing tanggal laporan posisi each statements of financial position date.
keuangan.
b. Persentase dari giro, tabungan, deposito b. Percentages of demand deposits, current
berjangka, simpanan dari bank lain, beban account, saving deposits, time deposits,
yang masih harus dibayar dan liabilitas deposits from other banks, accrued
lain-lain dihitung terhadap jumlah liabilitas expenses and other liabilities are
pada masing-masing tanggal laporan posisi computed based on total liabilities at each
keuangan. statements of financial position date.
c. Persentase dari pendapatan bunga c. Percentages of interest income are
dihitung terhadap jumlah pendapatan computed based on total interest income
bunga untuk masing-masing tahun yang for each related year.
bersangkutan.
d. Persentase dari beban bunga dihitung d. Percentages of interest expenses are
terhadap jumlah beban bunga dan computed based on total interest expenses
pembiayaan lainnya untuk masing-masing and other financing charges for each
tahun yang bersangkutan. related year.
e. Persentase dari beban asuransi kesehatan e. Percentages of employee’s health
karyawan dihitung terhadap jumlah beban insurance expense are computed based
karyawan untuk masing-masing tahun yang on total personnel expenses for each
bersangkutan. related year.
f. Persentase dari pendapatan sewa dihitung f. Percentages of rent income are computed
terhadap jumlah pendapatan non- based on total non-operating income for
operasional untuk masing-masing tahun each related year.
yang bersangkutan.
g. Persentase dari beban iklan dihitung g. Percentages of advertising expense are
terhadap jumlah beban umum dan computed based on total general and
administrasi untuk masing-masing tahun administrative expense for each related
yang bersangkutan. year.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
h. Persentase dari pembelian/penjualan surat h. Percentages of purchase/sale of securities
berharga dihitung terhadap total are computed based on total
pembelian/penjualan surat berharga purchase/sale of marketable securities
selama tahun berjalan. during the year.
Sifat hubungan dengan pihak berelasi : The nature of relationship with related parties :
1. Hubungan kepemilikan/pemegang saham yang sama/Related due to the same ownership share
holders
• PT Televisi Transformasi Indonesia
• PT Duta Visual Nusantara TV 7
• PT Para Bandung Propertindo
• PT Mega Capital Sekuritas
• PT Bank Mega Syariah
• PT Asuransi Umum Mega
• PT Mega Corpora
• PT Trans Property
• PT Trans Corpora
• PT CT Corpora
• PT Batam Indah Investindo
• PT Trans Coffee
• PT Mega Central Finance
• PT Anta Express Tour & Travel Service Tbk
• PT Trans Airways
• PT Trans Media Corpora
• PT Trans Rekan Media
• PT Trans Entertainment
• PT Trans Fashion Indonesia
• PT Trans Lifestyle
• PT Para Inti Energy
• PT Para Energy Investindo
• PT Trans Kalla Makassar
• PT Trans Studio
• PT Trans Ice
• PT Mega Auto Finance
• PT Para Bali Propertindo
• PT Mega Indah Propertindo
• PT CT Agro
• PT Kaltim CT Agro
• PT Kalbar CT Agro
• PT Kalteng CT Agro
• PT Metropolitan Retailmart
• PT Mega Finance
• PT Mega Asset Management
• PT PFI Mega Life Insurance
• PT Perkebunan Indonesia Lestari
• PT Perkebunan Inti Indonesia
• PT Vaya Tour
• PT Trans Digital Media
• PT Trans Mart
• PT Trans Grosir Indonesia
• PT Trans Retail Indonesia
• PT Bank Pembangunan Daerah Sulawesi Utara dan Gorontalo
• PT Arah Tumata
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• PT Dian Abdi Nusa
• PT Wahana Kutai Kencana
• PT Trans Estate
• PT Trans Studio Balikpapan
• PT Trans Studio Jakarta
• PT Mega Indah Realty Development
• PT Rekreasindo Nusantara
• PT Bank Pembangunan Daerah Sulawesi Tengah
• PT Para Rekan Investama
• PT Trans E Produksi
• PT Indonusa Telemedia
• PT Trans News Corpora
• PT Detik Ini Juga
• PT Tama Komunika Persada
• PT Detik TV Indonesia
• PT Trans Burger
• PT Alfa Retailindo
• PT Trans Rekreasindo
• PT Trans Ritel Properti
• PT Trans Distributor
• PT Trans Importir
• PT Trans Indo Distributor
• PT Trans Indo Treding
• PT Trans Indo Importir
• PT Trans Living Indonesia
• PT Transindo Digital Ritel
• PT Garuda Indonesia (Persero) Tbk
• PT Katingan Agro Resources
• PT CT Agro Sukabumi
• PT CT Global Resources
• PT Lembah Sawit Subur 2
• PT Lembah Sawit Subur 3
• PT Trans Visi Media
• PT Metro Outlet Indonesia
• PT Trans F&B
• PT Trans Retail
• PT Trans Studio Semarang
• PT Trans Fashion
• PT Trans Properti Indonesia
• PT Trans Studio BSD
• PT CT Corp Infrastruktur Indonesia
• PT Trans Cibubur Property
• PT Trans Realty Development
• PT Citra Bangun Sarana
• PT Karya Tumbuh Bersama Indo
• PT Trans Food Oriental
• PT Trans Media Sosial
• PT Trans Berita Bisnis
• PT Trans Rasa Oriental
• PT Trans Rasa Nippon
• PT Trans Rasa Bali
• PT Trans Pizza Resto
• PT Manajemen Data Corpora
111
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• PT Beautinesia Media Nusantara
• PT Daily Dinamika Kreasi
• PT Multi Citra Abadi
• PT Sistem Pembayaran Digital
• PT Vaya Micetama Servindo
• PT Vaya Transport
• PT Yatra Pratama Orient
• PT Ekosistem Kreatif Indonesia
• PT Allo Bank Indonesia Tbk
• PT Vision Cinema Indonesia
• PT Vision Internet Indonesia
• PT Trans Properti Manajemen
• PT Private Investment Indonesia
• PT Pelabuhan Patimban International
• PT Allo Fresh Indonesia
• PT Trans TV Aceh
• PT Trans TV Ambon Ternate
• PT Trans TV Balikpapan
• PT Trans TV Batam Kendari
• PT Trans TV Bengkulu Jember
• PT Trans TV Bukittinggi Gorontalo
• PT Trans TV Cirebon Kediri
• PT Trans TV Denpasar Banjarmasin
• PT Trans TV Jambi Lampung
• PT Trans TV Jayapura Surabaya
• PT Trans TV Madiun Garut
• PT Trans TV Manokwari Kendari
• PT Trans TV Mataram Samarinda
• PT Trans TV Medan Palembang
• PT Trans TV Palangkaraya Palu
• PT Trans TV Pekanbaru Padang
• PT Trans TV Pontianak Manado
• PT Trans TV Semarang Makassar
• PT Trans TV Purwokerto Situbondo
• PT Trans TV Sukabumi Mamuju
• PT Trans TV Sumedang Pangkal Pinang
• PT Trans TV Tegal Malang
• PT Trans TIVI Banten Kaltara
• PT Trans TV Yogyakarta Bandung
• PT Detik TIVI Satu
• PT Detik TIVI Dua
• PT Detik TIVI Tiga
• PT Detik TIVI Empat
• PT Detik TIVI Lima
• PT Detik TIVI Enam
• PT Detik TIVI Tujuh
• PT Detik TIVI Delapan
• PT Detik TIVI Sembilan
• PT Detik TIVI Sepuluh
• PT Detik TIVI Sebelas
• PT Detik TIVI Dua Belas
• PT Detik TIVI Tujuh Belas
• PT Trans Berita Bisnis Satu
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• PT Trans Berita Bisnis Dua
• PT Trans Berita Bisnis Empat
• PT Trans Berita Bisnis Lima
• PT Trans Berita Bisnis Tujuh
• PT Trans Berita Bisnis Delapan Belas
• PT Trans Rekan Nusantara 1
• PT Trans Rekan Nusantara 2
• PT Trans Rekan Nusantara 3
• PT Trans Rekan Nusantara 4
• PT Trans Rekan Nusantara 5
• PT Trans Rekan Nusantara 6
• PT Trans Rekan Nusantara 7
• PT Trans Rekan Nusantara 8
• PT Trans Rekan Nusantara 9
• PT Trans Rekan Nusantara Sepuluh
• PT Trans Rekan Nusantara Sebelas
• PT Trans Rekan Nusantara Dua belas
• PT Trans Rekan Nusantara Tiga belas
• PT Trans Rekan Nusantara Empat belas
• PT Trans Rekan Nusantara Lima Belas
• PT Transrekan Nusantara Enam belas
• PT Trans Media Nusantara 1
• PT Trans Media Nusantara 2
• PT Trans Media Nusantara 3
• PT Trans Media Nusantara 4
• PT Trans Media Nusantara 5
• PT Trans Media Nusantara 6
• PT Trans Media Nusantara 7
• PT Trans7 Tanah Datar Sukabumi
• PT Trans7 Yogyakarta Bandung
• PT Trans7 Balikpapan Palangkaraya
• PT Trans7 Aceh
• PT Trans7 Cirebon Kediri
• PT Trans7 Denpasar Banjarmasin
• PT Trans7 Purwokerto Jember
• PT Trans7 Lampung Pekanbaru
• PT Trans7 Bengkulu Jambi
• PT Trans7 Surabaya Manado
• PT Trans7 Tegal Malang
• PT Trans Impor Indonesia
• PT Trans Fashion Impor
• CT Global Finance PTe. Ltd
• Mintville Corporation
• Finegold Resources Ltd
• PT Trans Berita Bisnis Enam
• PT Trans Berita Bisnis Delapan
• PT Trans7 Banten Kaltara
• PT Trans7 Kendari Manokwari
• PT Trans7 Medan Palembang
• PT Trans7 Madiun Garut
• PT Trans7 Sumedang Situbondo
• PT Trans7 Pangkal Pinang Mamuju
• PT Trans7 Semarang Makassar
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• PT Trans7 Padang Aceh
• PT Trans7 Ambon Ternate
• PT Trans7 Pontianak Samarinda
• PT Trans7 Palu Gorontalo
• PT Trans7 Kupang Jayapura
• PT Trans7 Batam Mataram
• PT Trans News Production
• Global Air Pte. Ltd
• Pacific Air Holdings Ltd
• Czar Aviation (Bvi) Limited
• PT Bali Properti Developer
• PT Taman Hiburan Cibubur
• PT Taman Hiburan Bali
• PT Rekan Investama Indonesia
• PT Bank KB Bukopin Syariah
• Colink Assets Holding Limited
• CT-Corp Investments Singapore PTE Ltd
• PT Dharya Haddira Kartikatama
• Trans Fashion (Thailand) Company Limited
• PT Pengembang Properti Pamulang (dh PT Graha Pamulang Properti)
• PT Pengembang Properti Bandung (dh PT Graha Bandung Properti)
• PT Pengembang Properti Bekasi (dh PT Graha Bekasi Properti)
• PT Pengembang Properti Blimbing Malang (dh PT Graha Blimbing Malang Properti)
• PT Anta Umroh Wisata (dh PT Mahkota Dhuharifqi Mandiri Wisata)
2. Hubungan keluarga dekat pengendali/ Related to close family member of controller
• PT Para Duta Bangsa
3. Manajemen Kunci 3. Key Management
Dalam menjalankan usahanya, Bank telah In the ordinary course of its business, the
memberikan remunerasi, tunjangan dan Bank has given remuneration, other
fasilitas lainnya kepada Direksi dan Dewan allowances and benefits to Directors and
Komisaris yang dicatat sebagai bagian dari Board of Commissioners which were
beban gaji dan tunjangan lainnya recorded as part of salary expenses and
(Catatan 33). other allowances (Note 33).
Tahun yang Berakhir pada tanggal 31 Desember/
Year Ended December 31, 2024
Tunjangan dan
fasilitas
lainnya/
Jumlah kepala/ Remunerasi/ Other allowance Jumlah/
Headcount Remuneration and benefits Total
Manajemen kunci Key management
Dewan Direksi 8 77,425 163 77,588 Board of Directors
Dewan Komisaris 4 27,154 115 27,269 Board of Commissioners
Sub - total manajemen kunci 12 104,579 278 104,857 Sub - total key management
Komite Audit 2 743 29 772 Audit Committee
Total 14 105,322 307 105,629 Total
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada tanggal 31 Desember/
Year Ended December 31, 2023
Tunjangan dan
fasilitas
lainnya/
Jumlah kepala/ Remunerasi/ Other allowance Jumlah/
Headcount Remuneration and benefits Total
Manajemen kunci Key management
Dewan Direksi 8 91,963 154 92,117 Board of Directors
Dewan Komisaris 5 38,144 131 38,275 Board of Commissioners
Sub - total manajemen kunci 13 130,107 285 130,392 Sub - total key management
Komite Audit 2 767 29 796 Audit Committee
Total 15 130,874 314 131,188 Total
40. Masalah Hukum 40. Legal Matters
Antara April 2009 sampai dengan Juli 2010, Between April 2009 and July 2010, there was a
telah terjadi pembobolan dana PT Elnusa Tbk fraud case of PT Elnusa Tbk fund amounting to
sebesar Rp111.000 dengan melibatkan oknum Rp111,000 involving officers of the Bank and
Bank maupun oknum PT Elnusa Tbk dan also personnel of PT Elnusa Tbk and other
pihak-pihak lainnya. parties.
Terhadap kejadian tersebut telah menimbulkan The incident has led to the following cases:
kasus-kasus sebagai berikut:
a. Kasus Tindak Pidana Korupsi a. The Corruption Case
Dalam perkara tindak pidana korupsi pihak In the criminal corruption case, the
Kejaksaan, berdasarkan hasil Indonesian attorney, based on its
penyidikannya, mengindikasikan adanya investigation indicated that there is a fund
korupsi dana PT Elnusa Tbk di Bank yang corruption occured in Bank, involving the
melibatkan oknum dari PT Elnusa Tbk personnel from PT Elnusa Tbk itself.
sendiri. Berdasarkan hasil pemeriksaan Based on the investigation in the
di tingkat Pengadilan Negeri, Pengadilan Indonesian District Court, High Court and
Tinggi dan di tingkat Kasasi terbukti bahwa Court of Cassation, it was proven that this
kasus ini adalah merupakan tindak pidana current case is indeed a corruption. This
korupsi. Kasus ini telah diproses hingga case has been processed up to Indonesia
tingkat Mahkamah Agung R.I. yang artinya Supreme Court of Justice, which means
terhadap perkara tersebut telah this case has a fixed and binding power
mempunyai kekuatan tetap dan mengikat and because of that, the attorney must
(final and binding) dan karenanya pihak execute the final verdict regarding the
Kejaksaan wajib untuk segera case.
melaksanakan (eksekusi) terhadap
keputusan tersebut.
Keputusan tersebut diputuskan pada The verdict was decided on August 29,
tanggal 29 Agustus 2012 melalui Rapat 2012 through the Consultative Meeting of
Permusyawaratan Mahkamah Agung R.I., Indonesia Supreme Court of Justice
dimana Mahkamah Agung telah whereby the court decided and verdict all
memutuskan dan menyatakan Para the defendants as guilty of violating the law
Terdakwa bersalah melakukan perbuatan on corruption and were required to return
melawan hukum berupa tindak pidana all the money to the State and PT Elnusa
korupsi dan wajib untuk mengembalikan Tbk.
dana (yang di korupsinya) kepada Negara
cq PT Elnusa Tbk.
Atas putusan tersebut Kejaksaan Negeri Based on the verdict of district attorneys
selaku pihak eksekutor/pelaksana as the executor of the verdict, they must
eksekusi, wajib menjalankan proses exercise the execution process to all the
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
eksekusi terhadap seluruh barang atau material or money that had been
harta kekayaan yang telah disita oleh confiscated by court which will be
pengadilan untuk kemudian dilakukan auctioned whereby the proceeds therein
pelelangan dan hasilnya masing-masing would be returned to the State and
akan diserahkan kepada Negara cq PT Elnusa Tbk. If the confiscated material
PT Elnusa Tbk. Apabila harta kekayaan is not enough to cover the corruption
yang disita ternyata tidak mencukupi untuk amount that need to be returned to PT
mengembalikan dana PT Elnusa Tbk yang Elnusa Tbk, the court will seize and
dikorupsi, maka pihak Kejaksaan akan confiscate all the property that are owned
melakukan perampasan dan penyitaan by the defendant in order to return the fund
terhadap seluruh harta kekayaan para that has been corrupted to the State and
terdakwa/terpidana guna mengembalikan PT Elnusa Tbk.
dana yang dikorupsinya tersebut kepada
Negara cq PT Elnusa Tbk.
Bahwa kemudian salah satu terdakwa Eventually, one of the defendant in
dalam kasus tipikor yakni Santun corruption case, namely Santun
Nainggolan, telah mengajukan upaya Nainggolan, has submitted a legal effort of
hukum Peninjauan Kembali kepada Judicial Review to Indonesia Supreme
Mahkamah Agung R.I. terhadap putusan Court of Justice in response to the
kasasi dalam perkara tipikor tersebut, Cassation’s decision in the corruption
Mahkamah Agung Republik Indonesia case, Indonesia Supreme Court of Justice
pada tanggal 6 Januari 2016 telah on January 6, 2016 decided to decline the
memutuskan Menolak Permohonan appeal of Judicial Review from Santun
Peninjauan Kembali dari Santun Nainggolan.
Nainggolan.
Sampai dengan tanggal penyelesaian Until the completion date of these financial
laporan keuangan ini, tidak terdapat statements, there is no information update
informasi baru terkait kasus tindak pidana regarding this corruption case.
korupsi ini.
b. Kasus Perdata b. Civil Case
Bank telah menjadi pihak tergugat dalam The Bank has been the defendant of the
kasus perdata yang diajukan oleh civil case against PT Elnusa Tbk (the
PT Elnusa Tbk (pihak penggugat), dimana plaintiff), in which the plaintiff filed a case
penggugat mengajukan gugatan perbuatan against law towards the Bank due to an
melawan hukum terhadap Bank karena indication of certification of deposit forgery
adanya pemalsuan sertifikat deposito amounting to Rp111,000. On March 22,
berjangka dengan gugatan material 2012, the South Jakarta Disctrict Court of
sebesar Rp111.000. Pada tanggal Justice granted the plaintiff charges and
22 Maret 2012, Majelis Hakim Pengadilan obligated the Bank to return the plaintiff’s
Negeri Jakarta Selatan mengabulkan fund plus a certain amount of interest.
sebagian gugatan penggugat dan
menghukum Bank untuk mengembalikan
dana milik penggugat beserta sejumlah
bunga tertentu.
Terkait dengan keputusan Pengadilan In relation to the decision of the South
Negeri Jakarta Selatan tersebut, Bank Jakarta District Court, the Bank filed a
telah mengajukan upaya hukum hingga legal appeal up to judicial review to the
peninjauan kembali ke Mahkamah Agung Indonesia Supreme Court which resulted
R.I. yang berakhir dengan penolakan dan in rejection of the judicial review submitted
guna mempertahankan haknya, Bank pada by the Bank and to protect its right, the
tanggal 19 September 2016 telah Bank, on September 19, 2016 had filed a
mengajukan gugatan perlawanan melalui tierce opposition through South Jakarta
Pengadilan Negeri Jakarta Selatan atas District Court against execution appeal
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
permohonan eksekusi yang diajukan oleh filed by PT Elnusa Tbk which has been
PT Elnusa Tbk yang dilanjutkan dengan followed by an appeal to the Jakarta High
pengajuan banding ke Pengadilan Tinggi Court, and is currently in the process of
Jakarta, dan saat ini sedang dalam proses cassation at the Indonesia Supreme Court
kasasi di Mahkamah Agung R.I. as stated in the Minutes of Statement of
sebagaimana yang tertuang dalam Risalah Cassation Application No.
Pernyataan Permohonan Kasasi Nomor 162/Pdt.G/Plw/2016/PN.Jkt.Sel dated
162/Pdt.G/Plw/2016/PN.Jkt.Sel bertanggal June 19, 2023 Jo. Minutes of Acceptance
19 Juni 2023 Jo. Risalah Penerimaan of Memorandum of Cassation No.
Memori Kasasi Nomor 162/Pdt.G Plw/2016/PN.Jkt.Sel dated June
162/Pdt.G/Plw/2016/PN.Jkt.Sel bertanggal 27, 2023.
27 Juni 2023 .
Pada tanggal 10 Mei 2017, melalui surat On May 10, 2017, through letter No. W10-
No. W10-U3/1882/Hk.02/5/2017 Perihal U3/ 1882/Hk.02/5/2017 Regarding the
Penundaan Lelang, Ketua Pengadilan Postponed Auction, the Head of South
Negeri Jakarta Selatan telah menunda Jakarta District Court has postponed the
pelaksanaan (eksekusi) lelang (hingga execution of the auction (until further
pemberitahuan lebih lanjut dari Pengadilan notice from the South Jakarta District
Negeri Jakarta Selatan) dikarenakan masih Court) due to the ongoing tierce opposition
adanya perkara perlawanan yang masih and peaceful settlement effort.
berjalan dan adanya upaya perdamaian
yang sedang berlangsung.
Bahwa Mahkamah Agung dalam The Supreme Court, in its decision
putusannya terhadap perkara tipikor towards the corruption case decided that
menyatakan bahwa para terpidana the defendants were found guilty of
dinyatakan bersalah telah melakukan commiting unlawful action of corruption
perbuatan melanggar hukum berupa tindak and because of that, each of the
pidana korupsi dan karenanya masing- defendants will be sentenced to
masing pelaku dihukum penjara sesuai imprisonment which terms was parralel to
dengan tingkat perbuatannya dan pada level of action taken. At the same time, all
saat yang bersamaan para terpidana wajib the defendants must return and pay
untuk mengembalikan dan membayar ganti compensations to the State and PT Elnusa
rugi/denda kepada Negara cq. PT Elnusa Tbk. While in the civil case submitted by
Tbk. Di lain pihak dalam perkara gugatan PT Elnusa Tbk, the Bank is found guilty of
perdata yang diajukan PT Elnusa Tbk, committing unlawful action and is required
Bank dinyatakan telah melakukan to pay the fine of Rp111,000 to PT Elnusa
perbuatan melanggar hukum dan wajib Tbk.
untuk membayar kepada PT Elnusa Tbk
sebesar Rp111.000.
Pada 2017, Pengadilan Negeri Jakarta In 2017, the South Jakarta District Court
Selatan telah mengumumkan akan has announced that it will conduct an
melakukan lelang terhadap obyek sita auction against the object of confiscation,
jaminan, akan tetapi kemudian sebelum but then before the auction is held, the
lelang dilaksanakan, Ketua Pengadilan Head of South Jakarta District Court
Negeri Jakarta Selatan mengeluarkan issued a Stipulation to postpone the
Penetapan menunda eksekusi lelang, execution of the auction, until the
antara lain dengan alasan masih settlement of the ongoing process of
berjalannya proses Gugatan Perlawanan Resistance Lawsuit, as described above,
sebagaimana diuraikan diatas hingga or peaceful settlement from both parties.
selesai atau kedua belah pihak melakukan
perdamaian atas kasus tersebut.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Sehubungan dengan kasus di atas, Bank In relation to the case above, the Bank has
memenuhi permintaan dari regulator antara received a request from regulator to
lain untuk membentuk dana cadangan forming a reserve fund amounting of,
dalam escrow account sebesar Rp206.630 among others, create an escrow account
sampai sengketa tersebut selesai amounting to Rp206,630 until the disputes
(Catatan 14). are settled (Note 14).
Pada tanggal 7 Mei 2024, telah dilakukan On May 7 2024, Settlement Agreement
penandatangan Perjanjian Perdamaian No.1 was signed before Dharma Akhyuzi,
No.1 yang dibuat dihadapan Dharma S.H., Notary in Jakarta. Both parties
Akhyuzi, S.H., Notaris di Jakarta. Kedua agreed that the case had been resolved
belah pihak sepakat bahwa kasus tersebut completely, through peaceful deliberation
telah selesai dengan tuntas, melalui jalan and consensus, and this settlement
musyawarah mufakat damai, dan agreement ended all disputes that had
perjanjian perdamaian ini mengakhiri occurred previously.
semua sengketa yang pernah terjadi
sebelumnya.
Sesuai dengan perjanjian perdamaian In accordance with the settlement
tersebut, Bank telah memenuhi kewajiban agreement, the Bank has fulfilled its
pembayaran kepada PT Elnusa Tbk payment obligations to PT Elnusa Tbk
sebesar Rp197.434 yang dibukukan amounting to Rp197,434 which was
sebagai bagian dari biaya kerugian risiko recorded as part of operational risk loss
operasional (Catatan 32). expenses (Note 32).
Sampai dengan tanggal 31 Desember As of December 31, 2024, the cancelation
2024, proses pembatalan atas dana process of the reserve fund is still awaiting
cadangan tersebut masih menunggu approval from Bank Indonesia and the
persetujuan Bank Indonesia dan Otoritas Financial Services Authority (Note 14 dan
Jasa Keuangan (Catatan 14 dan 51). 51).
41. Aset dan Liabilitas Moneter dalam Mata 41. Assets and Liabilities Denominated in
Uang Asing Foreign Currency
Posisi aset (sebelum dikurangi dengan Monetary asset (before deducting the
cadangan kerugian penurunan nilai) dan allowance for impairment losses) and liability
liabilitas moneter dalam mata uang asing position denominated in foreign currencies are
adalah sebagai berikut: as follows:
2024 2023
Aset Assets
Kas (Catatan 4) 176,716 116,590 Cash (Note 4)
Giro pada Bank Indonesia Current accounts with Bank Indonesia
(Catatan 5) 531,135 461,910 (Note 5)
Giro pada bank lain Current accounts with other
(Catatan 6) 935,189 605,892 banks (Note 6)
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain (Catatan 7) 321,900 -- and other banks (Note 7)
Efek-efek (Catatan 8) 93,975 212,910 Securities (Note 8)
Tagihan derivatif (Catatan 10) 48,734 20,974 Derivatives receivable (Note 10)
Kredit yang diberikan (Catatan 11) 13,008,277 10,889,335 Loans (Note 11)
Tagihan akseptasi (Catatan 12) 9,234 -- Acceptance receivable (Note 12)
Aset lain-lain (Catatan 14) 98,082 62,856 Other assets (Note 14)
Total 15,223,242 12,370,467 Total
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2024 2023
Liabilitas Liabilities
Liabilitas segera 4,193 2,529 Obligations due immediately
Simpanan dari nasabah Deposit from customers
(Catatan 16, 17 dan 18) 11,304,451 10,156,031 (Notes 16, 17 and 18)
Simpanan dari bank lain Deposits from other banks
(Catatan 19) 387,551 461,357 (Note 19)
Liabilitas derivatif (Catatan 10) 121,059 18,931 Derivatives payable (Note 10)
Utang akseptasi (Catatan 12) 9,234 -- Acceptance payable (Note 12)
Beban yang masih harus
dibayar dan liabilitas Accrued expenses
lain-lain (Catatan 24) 72,849 62,710 and other liabilities (Note 24)
Pinjaman diterima (Catatan 22) 1,287,600 692,865 Fund borrowings (Note 22)
Total 13,186,937 11,394,423 Total
Posisi aset (liabilitas) - neto 2,036,305 976,044 Asset (Liabilities) position - net
Posisi Devisa Neto (“PDN”) Bank diungkapkan The Bank’s Net Open Position (“NOP”) is
pada Catatan 49k. disclosed in Note 49k.
42. Kegiatan Wali Amanat 42. Trusteeship Activities
Bank memperoleh izin untuk The Bank was granted with the license to
menyelenggarakan kegiatan usaha sebagai conduct trusteeship activity from BAPEPAM-
wali amanat dari BAPEPAM-LK berdasarkan LK based on the decision letter No. 20/STTD-
surat keputusan No. 20/STTD-WA/PM/2000 WA/PM/2000 dated August 2, 2000. The
pada tanggal 2 Agustus 2000. Jasa-jasa yang services provided by the Bank as a trustee are
dilakukan oleh Bank sebagai wali amanat as follows:
adalah sebagai berikut:
a. Mewakili kepentingan pemegang obligasi a. Represents the bondholders in any court
baik di dalam dan di luar pengadilan dalam and outside the court on any legal actions
melakukan tindakan hukum yang berkaitan that are related to the bondholders’
dengan kepentingan pemegang obligasi; interest;
b. Menyampaikan informasi lengkap secara b. Submits complete information concerning
terbuka mengenai kualifikasinya sebagai its qualification as Trustee in the
Wali Amanat dalam prospektus; prospectus;
c. Memberikan laporan kepada Otoritas Jasa c. Reports directly to Financial Services
Keuangan, Bursa Efek dan pemegang Authority, Stock Exchange and to the
obligasi baik secara langsung atau melalui bondholders, directly or through Stock
Bursa Efek dalam hal emiten telah cidera Exchange when the issuer has not
janji atau terjadi keadaan yang dapat complied with the agreement or any
membahayakan kepentingan pemegang condition that will be disadvantageous to
obligasi; the bondholders;
d. Melakukan pengawasan atau pemantauan d. Perform periodic monitoring or supervision
secara berkala mengenai perkembangan on the development of the issuer’s
pengelolaan usaha emiten berdasarkan business based on financial reports or
laporan keuangan atau laporan lainnya; others reports; and
dan
e. Memberikan nasihat yang diperlukan e. Provides necessary advisory services to
emiten sehubungan dengan perjanjian issuer in connection with the trusteeship
perwaliamanatan. agreement.
Untuk tahun yang berakhir 31 Desember 2024, For the year ended December 31, 2024, the
Bank bertindak sebagai Wali Amanat atas 91 Bank acted as Trustee for 91 bonds issuance,
emisi obligasi, 32 emisi medium-term notes, 36 32 medium-term notes issuance, 36 sukuk
emisi sukuk, dan 2 emisi sukuk medium-term issuance, and 2 sukuk medium-term notes
119
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
notes. Jumlah nilai obligasi yang diterbitkan issuance. The total value of the bonds issued
adalah sebesar Rp83.036.933 dan amounted to Rp83,036,933 and
USD18,750,000 (dalam nilai penuh). USD18.750.000 (in full amount).
Untuk tahun yang berakhir 31 Desember 2023, For the year ended December 31, 2023, the
Bank bertindak sebagai Wali Amanat atas 96 Bank acted as Trustee for 96 bonds issuance,
emisi obligasi, 32 emisi medium-term notes, 30 32 medium-term notes issuance, 30 sukuk
emisi sukuk, dan 3 emisi sukuk medium term issuance, and 3 sukuk medium-term notes
notes. Jumlah nilai obligasi yang diterbitkan issuance. The total value of the bonds issued
adalah sebesar Rp89.941.805 dan amounted to Rp89,941,805 and
USD19,166,167 (dalam nilai penuh). USD19.166.167 (in full amount).
43. Kegiatan Jasa Kustodian 43. Custodian Services Activities
Bank dapat bertindak sebagai Bank Kustodian The Bank is allowed to act as Custodian Bank
berdasarkan surat izin dari Badan Pengawas based on the license from the Capital Market
Pasar Modal dan Lembaga Keuangan No. Supervisory Agency and Financial Institution
KEP-01/PM/Kstd/2001 tanggal 18 Januari based on the letter No. KEP-01/PM/Kstd/2001
2001. dated January 18, 2001.
Kustodian Umum meliputi: General Custody encompasses:
• Safekeeping (penyimpanan dan • Safekeeping (storage and administration of
pengadministrasian efek-efek) securities)
• Settlement and transaction handling • Settlement and transaction handling
(penanganan dan penyelesaian transaksi (handling and settlement of the transaction
penjualan/pembelian efek-efek) of sales/purchases of securities)
• Corporate action (pengurusan hak-hak • Corporate action (handling customer’s
nasabah sehubungan dengan kepemilikan rights in relation with the ownership of
efek-efek nasabah) securities)
• Proxy (mewakili nasabah dalam Rapat • Proxy (as a customer representative at the
Umum Pemegang Saham berdasarkan General Meeting of Shareholders based on
surat kuasa) powers of attorney)
• Pelaporan • Reporting
Kustodian Reksa Dana meliputi: Mutual Fund Custody encompasses:
• Unit Registry (pencatatan dan • Registry Unit (registration and
pengadministrasian unit reksa dana) administration of mutual fund unit)
• Fund Accounting (penitipan kolektif, • Fund Accounting (collective custody, mutual
pengadministrasian portofolio reksa dana fund administration and portfolio Net Asset
dan penghitungan Nilai Aset Bersih) Value calculation)
• Pelaporan • Reporting
• Penyimpanan efek-efek lain sesuai • Storage of other securities in compliance
peraturan yang berlaku with the prevailing regulations
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, the value
nilai portofolio dalam administrasi kustodian of the portfolio under administration of the
Bank masing-masing sebesar Rp43.348.652 Bank’s custodian amounted to Rp43,348,652
dan Rp41.953.296. and Rp41,953,296, respectively.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. Pengukuran Nilai Wajar 44. Fair Value Measurements
Tabel dibawah menyajikan perbandingan The table below summarizes the comparison
antara nilai tercatat dan nilai wajar dari semua between the carrying amounts and fair values
aset dan liabilitas keuangan disajikan per of all financial assets and liabilities presented
kategori dari instrumen keuangan. Nilai wajar per category of financial instruments. The fair
yang diungkapkan adalah berdasarkan values disclosed are based on relevant
informasi relevan yang tersedia pada tanggal information available as of December 31, 2024
31 Desember 2024 dan 2023, dan tidak and 2023, and not updated to reflect changes
diperbarui untuk mencerminkan perubahan in market conditions which have occurred after
dalam kondisi pasar yang telah terjadi setelah this date.
tanggal ini.
31 Desember/December 31
2024 2023
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying value Fair value Carrying value Fair value
Aset Keuangan Financial Assets
Nilai wajar melalui laba rugi Fair value through profit or loss
Efek-efek 3,556,651 3,556,651 2,156,712 2,156,712 Securities
Tagihan derivatif 48,734 48,734 20,974 20,974 Derivative receivable
3,605,385 3,605,385 2,177,686 2,177,686
Nilai wajar melalui penghasilan Fair value through other
Komprehensif lain comprehensive income
Efek-efek 45,946,959 45,946,959 35,467,876 35,467,876 Securities
Biaya perolehan yang Diamortisasi Amortized cost
Kas 873,509 873,509 855,222 855,222 Cash
Giro pada Current accounts with
Bank Indonesia 7,525,245 7,525,245 6,822,433 6,822,433 Bank Indonesia
Giro pada Current accounts
bank lain 953,206 953,206 644,673 644,673 with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 831,826 831,826 3,352,627 3,352,627 Indonesia and other banks
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 1,389,981 1,389,981 7,215,441 7,215,441 agreement to resell
Kredit yang diberikan 63,980,404 63,563,286 65,688,080 66,279,088 Loans
Tagihan akseptasi 9,222 9,222 -- -- Acceptances receivable
Aset lain-lain - neto*) 1,599,780 1,599,780 1,525,993 1,525,993 Other assets - net*)
77,163,173 76,746,055 86,104,469 86,695,477
Total 126,715,517 126,298,399 123,750,031 124,341,039 Total
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga, dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities, and restricted assets
31 Desember/December 31
2024 2023
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying value Fair value Carrying value Fair value
Liabilitas Keuangan Financial Liabilities
Nilai wajar melalui Fair value through
laba rugi profit or loss
Liabilitas derivatif 121,059 121,059 18,931 18,931 Derivatives payable
Diukur pada biaya Measured at
perolehan diamortisasi amortized cost
Liabilitas segera 179,318 179,318 296,179 296,179 Obligations due immediately
Simpanan nasabah Deposits from customers
Giro 10,382,648 10,382,648 10,125,725 10,125,725 Current accounts
Tabungan 17,187,644 17,187,644 15,662,241 15,662,241 Savings deposits
Deposito berjangka 64,099,005 64,099,005 63,647,784 63,647,784 Time deposits
Simpanan dari bank lain Deposits from other banks
Call money 3,436,280 3,436,280 3,244,212 3,244,212 Call money
Giro 111,416 111,416 246,028 246,028 Current accounts
Tabungan 63,636 63,636 73,176 73,176 Savings deposits
Deposito berjangka 221,700 221,700 309,180 309,180 Time deposits
Utang akseptasi 9,234 9,234 -- -- Acceptances payable
Pinjaman yang diterima 3,987,600 3,987,600 2,909,228 2,909,228 Fund Borrowings
Obligasi subordinasi - neto 50,000 50,000 50,000 50,000 Subordinated bonds - net
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 12,947,188 12,947,188 12,573,231 12,573,231 repurchased agreements
Beban yang masih harus
dibayar dan liabilitas Accrued expenses
lain-lain**) 303,608 303,608 427,497 427,497 and other liabilities**)
112,979,277 112,979,277 109,564,481 109,564,481
Total 113,100,336 113,100,336 109,583,412 109,583,412 Total
**) Termasuk di dalam liabilitas lain-lain merupakan bunga yang masih harus dibayar, setoran jaminan, dan kewajiban pembelian surat berharga/
Included in other liabilities are accrued interest payables, lease liabilities, guarantee deposits, and liabilities to purchase of marketable securities
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Berikut metode dan asumsi yang digunakan The following methods and assumptions are
untuk perkiraan nilai wajar: used to estimate the fair value:
Nilai wajar aset dan liabilitas keuangan tertentu Fair values of certain financial assets and
selain derivatif dan kredit yang diberikan liabilities other than derivatives and loans are
mendekati nilai tercatat karena instrumen approximately the same with their carrying
keuangan tersebut memiliki jangka waktu jatuh amounts due to the short-term maturities of
tempo yang singkat dan/atau suku bunganya these financial instruments and/or repriced
sering ditinjau ulang. frequently.
Nilai wajar tagihan dan liabilitas derivatif The fair value of derivative receivable and
dihitung berdasarkan metodologi yang payable are calculated based on methodology
dijelaskan dalam Catatan 2i dan 10. as disclosed in Notes 2i and 10.
Nilai wajar dari kredit yang diberikan dinilai The fair value of loans are determined by
menggunakan diskonto arus kas berdasarkan discounting cash flows using current market
tingkat suku bunga pasar terkini. interest rate.
Bank menggunakan hierarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar determining and disclosing the fair value of
dari aset dan liabilitas: assets and liabilities:
• Level 1 : harga kuotasian (tanpa • Level 1 : quoted (unadjusted) market prices
penyesuaian) di pasar aktif untuk aset atau in active market for identical assets or
liabilitas yang identik; liabilities;
• Level 2 : input selain harga kuotasian yang • Level 2 : inputs other than quoted prices
termasuk dalam Level 1 yang dapat included within Level 1 that are observable
diobservasi untuk aset dan liabilitas baik for the asset or liability either directly
secara langsung (misalnya harga) atau (example, price) or indirectly;
secara tidak langsung;
• Level 3 : input untuk aset dan liabilitas yang • Level 3 : inputs for the asset and liability
bukan berdasarkan data pasar yang dapat that are not based on observable market
diobservasi (input yang tidak dapat data (unobservable inputs).
diobservasi).
Tabel di bawah ini menunjukkan aset dan The table below show the assets and liabilities
liabilitas yang diukur pada nilai wajar yang measured at fair value categorized according
dikelompokkan berdasarkan hierarki nilai wajar: to the fair value hierarchy:
31 Desember/December 31, 2024
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset yang diukur pada nilai wajar Assets measured at fair value
Efek-efek yang diukur
pada nilai wajar Securities at fair value
melalui laba rugi 3,556,651 3,556,651 -- -- through profit and loss
Tagihan derivatif 48,734 -- 48,734 -- Derivative receivable
Efek-efek yang diukur
pada nilai wajar Securities at fair value
melalui penghasilan through other
komprehensif lain 45,946,959 45,946,959 -- -- comprehensive income
Total aset yang diukur Total assets measured
pada nilai wajar 49,552,344 49,503,610 48,734 -- at fair value
Aset yang nilai wajarnya Assets for which fair value
diungkapkan are disclosed
Kredit yang diberikan 63,980,404 -- 63,469,087 511,317 Loans
Agunan yang diambil alih 1,324,248 -- -- 1,324,248 Foreclosed assets
Aset tetap 5,819,033 -- -- 5,819,033 Fixed Assets
Total aset yang nilai Total assets for which
wajarnya diungkapkan 71,123,685 -- 63,469,087 7,654,598 fair value are disclosed
Liabilitas yang diukur Liabilities measured at
pada nilai wajar fair value
Liabilitas derivatif 121,059 -- 121,059 -- Derivative payable
Total liabilitas yang diukur Total liabilities measured at
pada nilai wajar 121,059 -- 121,059 -- fair value
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2023
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset yang diukur pada nilai wajar Assets measured at fair value
Efek-efek yang diukur
pada nilai wajar Securities at fair value
melalui laba rugi 2,156,712 2,156,712 -- -- through profit and loss
Tagihan derivatif 20,974 -- 20,974 -- Derivative receivable
Efek-efek yang diukur
pada nilai wajar Securities at fair value
melalui penghasilan through other
komprehensif lain 35,467,876 35,467,876 -- -- comprehensive income
Total aset yang diukur Total assets measured
pada nilai wajar 37,645,562 37,624,588 20,974 -- at fair value
Aset yang nilai wajarnya Assets for which fair value
diungkapkan are disclosed
Kredit yang diberikan 63,988,300 -- 65,869,199 409,889 Loans
Agunan yang diambil alih 1,327,078 -- -- 1,327,078 Foreclosed assets
Aset tetap 5,994,863 -- -- 5,994,863 Fixed Assets
Total aset yang nilai Total assets for which
wajarnya diungkapkan 71,310,241 -- 65,869,199 7,731,830 fair value are disclosed
Liabilitas yang diukur Liabilities measured at
pada nilai wajar fair value
Liabilitas derivatif 18,931 -- 18,931 -- Derivative payable
Total liabilitas yang diukur Total liabilities measured at
pada nilai wajar 18,931 -- 18,931 -- fair value
Nilai wajar dari tanah dan bangunan dihitung Fair values of land and buildings are calculated
dengan menggunakan pendekatan using the comparable market approach,
perbandingan pasar, pendekatan pendapatan, income approach and cost approach.
dan pendekatan biaya yang dihasilkan oleh
aset.
Tidak terdapat perpindahan antar tingkat There were no transfer between level during
selama tahun berjalan. the year.
45. Manajemen Risiko Keuangan 45. Financial Risk Management
a. Pendahuluan dan Gambaran Umum a. Introduction and Overviews
Bank menyadari bahwa dalam melaksanakan The Bank realizes that in carrying out its
kegiatan usahanya, Bank selalu berhadapan business activities, the Bank is always faced
dengan risiko yang melekat (inheren) pada with inherent risks in financial instruments,
instrumen keuangan, yaitu Risiko Kredit, Risiko namely Credit Risk, Liquidity Risk, Market Risk
Likuiditas, Risiko Pasar atas nilai tukar valuta on foreign exchange rates and interest rates,
asing dan tingkat suku bunga, Risiko Operational Risk, and other risks.
Operasional, serta risiko lainnya.
Dalam rangka mengendalikan risiko tersebut, In order to control these risks, the Bank has
Bank telah mengimplementasikan suatu implemented a Basic Risk Management
Kerangka Dasar Manajemen Risiko (Risk Framework which is outlined in the risk
Management Framework) yang tertuang dalam management policy in accordance with
kebijakan manajemen risiko sesuai dengan Financial Services Authority Regulation
Peraturan Otoritas Jasa Keuangan Nomor Number 18/POJK.03/2016 and Financial
18/POJK.03/2016 dan Surat Edaran Otoritas Services Authority Circular Letter Number
Jasa Keuangan Nomor 34/SEOJK/03/2016 34/SEOJK/03/2016 concerning the
tentang Penerapan Manajemen Risiko Bagi Implementation of Risk Management for
Bank Umum serta mengacu juga pada Commercial Banks and also refers to internal
peraturan internal mengenai kebijakan regulations regarding risk management
manajemen risiko. policies.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bertolak dari ketentuan tersebut serta Starting from this regulated policy as well as
kebutuhan internal Bank, Bank telah internal requirement, the Bank has
melaksanakan mengimplementasikan implemented risk management in accordance
penerapan manajemen risiko sesuai dengan with the scope of their activities. In order to
cakupan aktivitasnya. Guna menyempurnakan enhance the implementation of risk
pelaksanaan manajemen risiko, Bank selalu management, the Bank always develops tools
mengembangkan tools dan/atau metodologi and/or methodology that are used, evaluate
yang digunakan, mengevaluasi dan and correct any weakness in the process and
memperbaiki setiap kelemahan pada proses, the development of human resources as the
maupun terhadap pengembangan sumber daya key to the implementation of risk management.
manusia sebagai kunci implementasi It is important considering that risk factors
manajemen risiko. Hal ini penting dilakukan inline with the the dynamic nature of the
mengingat faktor risiko yang memiliki sifat development on the banking business practice
dinamis mengikuti perkembangan praktek itself.
bisnis perbankan itu sendiri.
Upaya perbaikan implementasi manajemen The effort of improving the implementation of
risiko tersebut difokuskan pada 5 (lima) hal risk management is focused on 5 (five) main
utama, yaitu Identifikasi, Pengukuran, points, namely Identification, Measurement,
Pengawasan, Pengendalian, dan Pelaporan. Monitoring, Control, and Reporting.
Bank memiliki eksposur terhadap risiko-risiko The Bank has exposure to the following risks
instrumen keuangan sebagai berikut: from financial instruments:
• Risiko Kredit • Credit Risk
• Risiko Pasar • Market Risk
• Risiko Likuiditas • Liquidity Risk
• Risiko Operasional • Operational Risk
b. Kerangka Manajemen Risiko b. Risk Management Framework
Manajemen risiko dikelola oleh Direktorat The Bank Risk Management is managed and
Risiko dan didukung oleh Satuan Kerja supported by the Risk Management Work Unit
Manajemen Risiko yang bertanggung jawab which is directly responsible to the Vice
langsung kepada Wakil Direktur Utama Bidang President Director (Support). The Bank's Risk
Support. Satuan Kerja Manajemen Risiko Management Work Unit consists of:
Bank, yaitu:
• Operational Risk Management • Operational Risk Management
• Credit Risk Management • Credit Risk Management
• Market, Liquidity, and Integrated Risk • Market, Liquidity, and Integrated Risk
Management Management
• IT and Cyber Risk Management • IT and Cyber Risk Management
Dalam rangka penerapan manajemen risiko In order to implement effective risk
yang efektif, Bank telah memiliki Komite management, the Bank has a Risk
Manajemen Risiko yang berfungsi untuk Management Committee whose function is to
membahas permasalahan risiko yang dihadapi discuss the overall risk problems faced by the
Bank secara keseluruhan dan Bank and recommend risk management
merekomendasikan kebijakan manajemen policies to the Board of Directors.
risiko kepada Direksi.
Bank telah membentuk komite-komite yang The Bank’s has established committees which
membantu Dewan Komisaris dan Direksi dalam are responsible to assist the Boards of
penerapan manajemen risiko, yaitu: Commissioners and Directors for managing the
Bank’s risk management, these are:
• Komite Pemantau Risiko • Risk Oversight Committee
• Komite Audit • Audit Committee
• Komite Remunerasi dan Nominasi • Remuneration and Nomination Committee
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Komite Manajemen Risiko • Risk Management Committee
• Komite Manajemen Risiko Terintegrasi • Integrated Risk Management Committee
• Komite Produk • Product Committee
• Komite Kebijakan Perkreditan • Credit Policy Committee
• Komite Teknologi Informasi • Information Technology Committee
• Komite Aset dan Liabilitas (“ALCO”) • Asset and Liability Committee (“ALCO”)
• Komite Sumber Daya Manusia • Human Resources Committee
• Komite Manajemen Krisis • Crisis Management Committee
Komite-komite ini bertanggung jawab untuk These committees are responsible for
mengembangkan dan memantau kebijakan developing and monitoring the Bank’s risk
manajemen risiko Bank pada masing-masing management policy in their respective areas.
area. Komite-komite tersebut melaporkan All committees report regularly to the Boards of
aktivitas mereka secara berkala kepada Dewan Commissioners and Directors.
Komisaris dan Direksi.
Kebijakan manajemen risiko Bank dibentuk The Bank’s risk management policies are
untuk mengidentifikasi dan menganalisis risiko- established to identify and analyze the risks
risiko yang dihadapi Bank, untuk menentukan faced by the Bank, to set appropriate risk limits
batasan dan pengendalian risiko yang sesuai and controls, and to monitor risks and
dan untuk mengawasi risiko yang sesuai dan adherence to limits. Risk management policies
kepatuhan terhadap batasan yang telah and systems are reviewed regularly to reflect
ditetapkan. Kebijakan dan sistem manajemen changes in market conditions, products and
risiko dikaji secara berkala untuk services offered. The Bank, through its training
mencerminkan perubahan pada kondisi pasar, and management standards and procedures,
produk dan jasa yang ditawarkan. Bank melalui aims to develop a disciplined and constructive
pelatihan serta standar dan prosedur control environment, in which all employees
pengelolaan, berusaha untuk mengembangkan understand their roles and obligations.
lingkungan pengendalian yang teratur dan
konstruktif, dimana seluruh karyawan
memahami peran dan tanggung jawab mereka.
Bank menerapkan pengelolaan risiko yang Effective risk management is adopted, hence,
efektif, dimana praktek-praktek yang sehat the sound practices are embedded in the
melekat pada sistem utama dan proses bisnis Bank’s core systems and business processes,
yang ada di Bank yang memungkinkan thus allowing self-management of risk by
pengelolaan manajemen risiko oleh masing- respective business units, in which risk
masing satuan bisnis karena pengelolaan risiko management is a responsibility of all
adalah tanggung jawab dari semua pegawai employees at all levels in the organizational
pada semua level di organisasi. Bank juga hierarchy. The Bank also adopts a strong and
menerapkan budaya kesadaran yang kuat dan proactive risk awareness mindset, which is
proaktif atas risiko, yang merupakan dasar fundamental in attaining consistent and
untuk mencapai manajemen risiko yang effective risk management.
konsisten dan efektif.
Unit Kerja Independen telah dibentuk untuk Independent Working Units have been formed
melakukan evaluasi, pemantauan dan to facilitate independent evaluation, various
pelaporan berbagai risiko secara independen. risks monitoring and reporting. These divisions
Unit kerja tersebut dirancang untuk berfungsi are designed to function independently of the
secara independen dari unit bisnis (second line business units (second line of defense).
of defense).
Unit Kerja Operational Risk Management, Unit Operational Risk Management Unit, Credit
Kerja Credit Risk Management, Unit Kerja Risk Management Unit, Market Liquidity and
Market Liquidity and Integrated Risk Integrated Risk Management Unit, IT Unit and
Management, Unit Kerja IT and Cyber Risk Cyber Risk Management, National Credit
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Management, Unit Kerja National Credit Review and Restructure Unit, National Credit
Review and Restructure, Unit Kerja National Appraisal Unit, Compliance and Good
Credit Appraisal, Unit Kerja Compliance and Corporate Governance Unit, Crime and Fraud
Good Corporate Governance, Unit Kerja Crime Investigation, Anti Money Laundering Unit,
and Fraud Investigation, Unit Kerja Anti Money Personal Data Protection Unit, Corporate Legal
Laundering, Unit kerja Personal Data Unit, Customer Experience and Customer
Protection, Unit Kerja Corporate Legal, Unit Care Unit, Process Management and Internal
Kerja Customer Experience and Customer Control Unit (Branch Operations Control and
Care, Unit Kerja Process Management and Head Office Operations Control
Internal Control (sub unit Branch Operations Sub Unit) are in charge of identifying,
Control dan Head Office Operations Control) assessing and monitoring all of the Bank’s
bertugas untuk melakukan identifikasi, main risks in accordance with well-defined risk
mengkaji dan mengawasi semua risiko utama management policies and procedures. In
Bank sesuai dengan kebijakan dan prosedur addition, there is internal and independent risk
manajemen risiko yang telah ditetapkan. Selain control to ensure good governance, risk
itu, terdapat pengendalian risiko secara internal management and internal control properly
dan independen untuk memastikan tata kelola, (three line of defense) handled by Internal
manajemen risiko dan pengendalian internal Audit Unit.
dengan baik (three line of defense) yaitu Unit
Kerja Internal Audit.
Beberapa kebijakan internal yang terkait Several internal risk management policies
manajemen risiko yang ditinjau atau diterbitkan which have been released or reviewed until
Bank sampai dengan 31 Desember 2024 December 31, 2024 are as follows:
antara lain sebagai berikut:
• Kebijakan Manajemen Risiko • Risk Management Policy
• Kebijakan Manajemen Risiko Stratejik • Strategic Risk Management Policy
• Kebijakan Manajemen Risiko Hukum • Legal Risk Management Policy
• Kebijakan Manajemen Risiko Reputasi • Reputational Risk Management Policy
• Kebijakan Manajemen Risiko Kepatuhan • Compliance Risk Management Policy
• Kebijakan Manajemen Risiko Kredit • Credit Risk Management Policy
• Kebijakan Manajemen Risiko Pasar • Market Risk Management Policy
• Kebijakan Manajemen Risiko Likuiditas • Liquidity Risk Management Policy
• Kebijakan Manajemen Risiko Operasional • Operational Risk Management Policy
• Kebijakan Manajemen Risiko Terintegrasi • Integrated Risk Management Policy
• Kebiajakan Manajemen Risiko TI dan Siber • IT and Cyber Risk Management Policy
• Manajemen Risiko Suku Bunga pada • Interest Rate Risk in The Banking Book
Banking Book (Interest Rate Risk in The (IRRBB) Policy
Banking Book)
• Pedoman Pengukuran dan Pelaporan Risiko • Guidelines for Measuring and Reporting
Suku Bunga dalam Banking Book (Interest Interest Rates in the Banking Book (Interest
Rate Risk in The Banking Book) Rate Risk in The Banking Book)
• Komite Manajemen Risiko • Risk Management Committee
• Komite Manajemen Risiko Terintegrasi • Integrated Risk Management Committee
• Komite Kebijakan Perkreditan Bank Mega • Credit Policy Committee of Bank Mega
• Ketentuan Pengelolaan Portofolio Kredit • Credit Portfolio Management Regulations
• Penggunaan Peringkat Eksternal dan • The Use of External Ratings and Risk
Penetapan Bobot Risiko dalam Perhitungan Weighting Determination in Credit RWA and
ATMR Kredit dan CKPN Allowance for Impairment Losses
Calculations
• Pedoman Perhitungan ATMR Risiko • Guidelines of Operational Risk RWA
Operasional berdasarkan Pendekatan calculation based on the Standardize
Standar Approach
• Kebijakan Stress Test • Guidelines of Stress Testing Policy
• Kebijakan Stress Test Terintegrasi • Integrated Stress Testing Policy
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Pedoman Perhitungan Aktiva Tertimbang • Guidelines of Market Risk Weighted Asset
Menurut Risiko (ATMR) Pasar (RWA)
• Pedoman penyusunan Profil Risiko • Guidelines for compilation of Risk Profile
• Kebijakan Kewajiban Penyediaan Modal • Minimum Capital Adequacy Ratio (CAR)
Minimum (KPMM) sesuai Profil Risiko Policy Based on Risk Profile
• Kebijakan Kewajiban Penyediaan Modal • Integrated Minimum Capital Adequacy
Minimum Terintegrasi Ratio (CAR) Policy
• Pedoman Penyusunan Profil Risiko • Guidelines for Compilation of Integrated
Terintegrasi Risk Profiles
• Kebijakan Batas Maksimum Pemberian • Maximum Credit and Large Exposure
Kredit dan Penyediaan Dana Besar Bagi Provision Policy for Commercial Banks
Bank Umum
• Kebijakan Rekonsiliasi Transaksi Intra-Grup • Mega Corpora Intra-Group Transaction
Mega Corpora Reconciliation Policy
• Limit Kredit Berdasarkan Sektor Ekonomi • Loan Limits based on Economic Sectors
dan Mekanisme Pemantauan Sektor and Economic Sector Monitoring
Ekonomi Mechanism
• Pedoman Perhitungan Risiko Kredit pada • Guidelines for Calculation of Credit Risk in
Transaksi Derivatif Dalam Rangka Derivative Transactions in the Context of
Perhitungan BMPK Calculation of the maximum lending limit
• Kebijakan Risk Limit Bank Mega • Risk Limit Policy of Bank Mega
• Kebijakan Risk Limit Terintegrasi • Integrated Risk Limit Policy
• Komite Kredit Bank Mega • Bank Mega Credit Committe
• Kebijakan Pagu Kredit dan Personal Loan • Credit Card and Personal Loan Limit
Karyawan Bank Mega Policyfor Bank Mega’s Employee
• Buku Pedoman Penetapan Cadangan • Financial Asset Impairment Policy
Kerugian Penurunan Nilai Aset Keuangan
Bank
• Kebijakan Komite Produk dan Proses • Product Committee and Process of
Penerbitan Produk atau Aktivitas Baru Publishing New Products or Activities Policy
• Pembentukan Tim Validasi Model dalam • Establishment of Model Validation Team in
Satuan Kerja Manajemen Risiko Risk Management Work Unit
• Pedoman Kerja Market, Liquidity and • Guidelines of Market, Liquidity and
Integrated Risk Management (MIRG) Integrated Risk Management (MIRG)
• Pedoman Kerja Operational Risk • Operational Risk Management (ORMG)
Management (ORMG) Guideline
• Pedoman Kerja Credit Risk Management • Guidelines of Credit Risk Management
(CRMG) (CRMG)
• Ketentuan Risk Control Self Assessment • Risk Control Self Assessment Guideline
(RCSA) (RCSA)
• Penunjukkan Directorate Operational Risk • Denotion of Directorate Operational Risk
Management (DORM) Management (DORM)
• Kebijakan Rencana Pendanaan Darurat • Contingency Funding Plan Policy
(Contingency Funding Plan)
• Kebijakan Business Continuity Management • Business Continuity Management Policy
• Kebijakan Rencana Aksi Pemulihan • Recovery Plan Policy
(Recovery Plan)
• Kebijakan Valuasi Surat Berharga • Securities Valuation Policy
• Kebijakan Kewajiban Pemenuhan Rasio • Liquidity Coverage Ratio Policy
Kecukupan Likuiditas (Liquidity Coverage
Ratio)
• Kebijakan Net Stable Funding Ratio (NSFR) • Net Stable Funding Ratio Policy
• Kebijakan Penetapan Risk Limit • Policy for Setting Risk Limit Management in
Management Treasury Treasury
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Klasifikasi Tier Satuan Kerja Berdasarkan • Business Units Tier Classification Based on
Aktivitas Bisnis Business Activity
• Kebijakan Rencana Resolusi (Resolution • Resolution Plan Policy
Plan)
• Penetapan Anggota Organisasi Business • Establisment of Business Continuity
Continuity Management (BCM) Management (BCM) Organization Members
• Pembuatan Dokumen Business Continuity • Creating Business Continuity Plan (BCP)
Plan (BCP) Document
• Sistem Peringatan Dini Indikator Eksternal • External Indicator Early Warning System
Monitoring
• Pemantauan Kewajaran Harga Pasar (Off- • Fairness of Market Price Monitoring for
Market) Transaksi Forex Forex Transaction
• Penetapan Risk Limit Management • Determination of Treasury Management
Treasury Risk Limit
• Pedoman Penyusunan Profil Maturitas • Guidelines for Compilation a Behavioral
Behavioral Maturity Profile
• Prosedur Marked-to-Market (MtM) Transaksi • Marked to Market (MtM) Procedure for
Cross Currency Swap (CCS), Interest Rate Cross Currency Swap (CCS), Interest Rate
Swap (IRS), dan Overnight Index Swap Swap (IRS), and Overnight Index Swap
(OIS) (OIS) Transaction
• i-Deb Checking untuk Fasilitas Kredit (Non • i-Deb Checking for Non Credit Card Facility
Kartu Kredit)
• Prosedur i-Deb Checking • i-Deb Checking Procedure
• Penyelesaian Kartu Kredit dan/atau • Gradually Repayment of Credit Card and/or
Personal Loan Secara Bertahap Personal Loan
• Pra-Checklist Dokumen Kredit • Credit Document Pre-Checklist
• Buku Kebijakan Perkreditan Bank • Bank Credit Policy Manual
• Perubahan Pertama Buku Kebijakan • First Amendment of Bank Credit Policy
Perkreditan Bank Manual
• Buku Pedoman Kredit Usaha Kecil • Guideline for SME Credit
Menengah
• Buku Pedoman Kredit Komersial • Guideline for Commercial Credit
• Buku Pedoman Kredit Indirect Channel • Guideline for Indirect Channel Credit
• Buku Pedoman Kredit Korporasi • Guideline for Corporate Credit
• Perubahan Pertama Buku Pedoman • First Amendment of Guideline for Corporate
Perkreditan Korporasi Credit
• Perubahan Kedua Buku Pedoman • Second Amendment of Guideline for
Perkreditan Korporasi Corporate Credit
• Perubahan Ketiga Buku Pedoman Kredit • Third Amendment of Guideline for
Korporasi Corporate Credit
• Buku Pedoman Kartu Kredit • Guideline for Credit Card
• Buku Pedoman Kartu Konsumer • Consumer Credit Guidelines Manual
• Perubahan Pertama Buku Pedoman Kredit • First Amendment of Consumer Credit
Konsumer Guidelines Manual
• Buku Pedoman Penilaian Agunan PT Bank • PT Bank Mega Tbk’s Collateral Appraisal
Mega Tbk Guideline
• Komite Restrukturisasi Kredit • Credit Restructure Committee
• Pedoman Kerja IT and Cyber Risk • IT and Cyber Risk Management (ITCR)
Management (ITCR) Guideline
• Kebijakan Ketahanan dan Keamanan Siber • Cyber Security and Resilience Policy
• Kebijakan Keamanan Informasi • Information Security Policy
• Kebijakan Clear Desk dan Clear Screen • Clear Desk and Clear Screen Policy
• Kebijakan IT Risk Tools • IT Risk Tools Policy
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Kebijakan Penilaian Tingkat Maturitas • Digital Maturity Assessment for Bank Policy
Digital Bank
• Pemberian Kredit Pada Segmen Kredit • Consumer Loan (Non Credit Card ) for
Konsumer Khusus Pegawai Bank Mega Bank Mega Employee
(Non Kartu Kredit)
• Ketentuan Pemberian Fasilitas Kredit • Cash Collateral Loan Facility
dengan Agunan Tunai
• Ketentuan Pemberian Pinjaman dengan • Time Deposit Collateral Loan Facility
Jaminan Deposito (PJD)
• Pemberian Fasilitas Kredit Back-to-Back • Back to Back Credit Facility
• Prosedur Pemberian Fasilitas Kredit • Consumer Credit Facility
Konsumer
• Prosedur Pemberian Fasilitas Kredit UKM • SME Credit Facility
• Fasilitas Trading Line dan Credit Line untuk • Trading Line and Credit Line Facility for
Badan Usaha Non Bank Non Bank Institution
• Fasilitas Interbank • Interbank Facility
• Pemberian Kredit pada Segmen Komersial • Commercial Credit Facility
• Pemberian Kredit/Kerja Sama Pembiayaan • Credit Facility/Financing Cooperation of
pada Segmen Indirect Channel Indirect Channel Segment
• Pemberian Kredit pada Segmen Korporasi • Corporate Credit Facility
• Kewenangan Pejabat di Bidang Perkreditan • Official Authority in Credit Sector
• Hapus Buku dan Hapus Tagih Kredit • Credit Write-off and Cut Loss
• Penggunaan Scorecard Bank • Bank Scorecard
• Komite Kredit Konsumer Khusus Fasilitas • Consumer Credit Committee for Bank Mega
Kredit Pegawai Bank Mega Employee Credit Facility
• Penggunaan Scorecard Counterparty Non • Scorecard for Non Bank Counterparty
Bank
• Persyaratan dan Proses Aplikasi Kartu • Requirements and Application Process of
Kredit Konsumer Consumer Credit Card
• Persyaratan dan Proses Aplikasi Kartu • Requirements and Application Process of
Kredit Bisnis Business Credit Card
• Persyaratan dan Proses Aplikasi Mega • Requirements and Application Process of
Cash Line Mega Cash Line
• Persyaratan dan Proses Fasilitas Kartu • Requirements and Application Process of
Kredit Secured (Secured Card) Secured Credit Card
• Persetujuan Kartu Kredit Konsumer dan • Approval of Consumer Credit Card and
Kartu Kredit Bisnis Business Credit Card
• Persetujuan Mega Cash Line • Approval of Mega Cash Line
• Account Maintenance dan Data • Credit Card or Personal Loan Account
Maintenance Kartu Kredit atau Personal Maintenance and Data Maintenance
Loan
• Buku Pedoman Kartu Kredit • Guideline for Credit Card
• Persetujuan Proses Account Maintenance • Approval of Credit Card or Personal
Kartu Kredit atau Personal Loan Account Maintenance
• Parameter Scoring Persetujuan Kartu Kredit • Scoring Parameter of Consumer Credit
Konsumer Card Approval
• Pemberian Fasilitas Kredit Back-to-Back • Back-to-Back (BTB) Credit Facilities with
(BTB) dengan Agunan Deposito Devisa Foreign Exchange Deposits from Natural
Hasil Ekspor Sumber Daya Alam (DHE Resources Exports Collateral (DHE SDA)
SDA)
• Kebijakan Restrukturisasi Kredit • Credit Restructurisation Policy
• Perlakuan Khusus Untuk Debitur di Daerah • Special Treatment for Debtors in Certain
dan Sektor Tertentu di Indonesia yang Regions and Sectors in Indonesia that
terkena Dampak Bencana Affected by Disaster.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Kebijakan Pemantauan dan Mekanisme • Monitoring and Unflagging Mechanism for
Penghapusan Tagging Debitur Debtor of COVID-19 Restructurisation
Restrukturisasi Covid-19 Policy
• Penyelamatan dan Penyelesaian Kredit • Recovery and Resolution of Non-
Bermasalah (Non Kartu Kredit) Performing Loans (Non-Credit Card)
• Transaksi Pembiayaan Surat Kredit • Financing Transactions for Domestic
Berdokumen dalam Negeri (SKBDN) atau Documentary Credit (SKBN) or Usance
Letter of Credit (L/C) UPAS/UPAU pada Payable at Sight (UPAS)/Usance Payable
Bank Counterparty at Usance (UPAU) Letters of Credit (L/C)
with Counterparty Banks
• Pencatatan dan Pelaporan Peristiwa Risiko • Recording and Reporting Risk Event
• Kerangka Kerja Manajemen Risiko • Operational Risk Management Framework
Operasional
• Profil Risiko Cabang • Branch Risk Profile
• Pedoman Penyusunan Profil Risiko Kantor • Guidelines for Compilation of Regional
Regional Office Risk Profile
• Operational Risk Online Test (OPRIST) • Operational Risk Online Test (OPRIST)
• Pembukuan dan Monitoring GL-Risiko • Bookkeeping and Monitoring GL-
Operasional, GL-Kerugian Operasional & Operational Risk, GL-Operational Losses &
Pengembalian/Recovery Kerugian Recovery of Operational Losses
Operasional
Sebagian besar kebijakan tersebut merupakan The majority of the aforementioned policies are
hasil reviu dari kebijakan yang telah ada. the result of a review of existing policies. The
Upaya reviu dilakukan untuk menyempurnakan review was conducted with the intention of
kebijakan dikarenakan adanya perubahan dari improving the policies due to changes in
peraturan Bank Indonesia dan Otoritas Jasa regulation from the Bank Indonesia and
Keuangan maupun perubahan pada kondisi Financial Services Authority regulations and
pasar maupun produk dan jasa yang change in market conditions or in products and
ditawarkan Bank. services offered by the Bank.
c. Risiko Kredit c. Credit Risk
Secara umum, pelaksanaan manajemen risiko In general, the implementation of credit risk
kredit selama tahun 2024 difokuskan pada hal- management in 2024 was focused on:
hal berikut:
• Peningkatkan kesadaran dan kompetensi • Increasing awareness and competencies of
sumber daya manusia dalam bidang human resources in lending and credit risk
perkreditan dan risiko kredit. aspect.
• Pengembangan peran Satuan Kerja • Developing the roles of Risk Management
Manajemen Risiko (SKMR). unit.
• Implementasi dan pengembangan • Implementation and developing Dashboard
Dashboard dan Pengaturan Parameter and Parameter Setting Dashboard for Credit
untuk kartu kredit dan personal loan Card and Personal Loan.
• Review dan penyesuaian terhadap • Review and Adjustment of Credit Card &
parameter akuisisi dan scoring kartu kredit Personal Loan Acquisition Parameter and
dan personal loan. scoring.
• Pembuatan dan pengembangan Rating • Development of Rating Scorecards for
Scorecard untuk Debitur segmen Korporasi, Debtors in the Corporate, Commercial and
Komersial, dan INCH Executing. INCH Executing segments.
• Monitoring dan validasi credit scoring untuk • Monitoring and validation of Credit Score for
kartu kredit dan personal loan. Credit Card and Personal Loan.
• Pengembangan metodologi stress testing • Developing stress testing of credit portfolio
portofolio kredit terkait dengan risiko iklim. regarding climate risk. The Bank has also
Bank juga telah melaporkan hasil Climate reported the results of Climate Risk Stress
Risk Stress Testing dengan cakupan 50% Testing with a coverage of 50% of the credit
portofolio kredit kepada regulator. portfolio to the regulator.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Meninjau kebijakan atas rencana penerbitan • Review policy of establishment new
produk baru. product.
• Peningkatan intensitas pengendalian dan • Increased intensity of control and
pengawasan indikator yang terkait dengan monitoring of indicators related to efforts to
upaya perbaikan Profil Risiko Bank dalam improve the Risk Profile of Banks within
Peningkatan Tingkat Kesehatan Bank. Risk-Based Bank Rating.
• Melakukan peninjauan terhadap kebijakan- • Reviewing Bank Mega Credit Policy and its
kebijakan Bank terkait perkreditan dan alignment with Bank’s business strategies.
kesesuaian dengan strategi bisnis Bank.
• Pembuatan stress test kredit untuk menguji • Conduct credit stress to test the resilience
ketahanan modal Bank dalam kondisi of the Bank’s capital under stress
stress. conditions.
• Pembuatan soft limit Batas Maksimum • Formulation of soft limit for Legal Lending
Pemberian Kredit (BMPK) beserta Limit (BMPK) along with its regular
pemantauan dan pengkinian soft limit monitoring and updating.
tersebut secara berkala.
Prinsip yang diterapkan oleh Bank untuk The principle by which the Bank conducts their
menjalankan aktivitas manajemen risiko kredit credit risk management activities is governed
didasarkan pada kebijakan risiko kredit yang by credit risk policy that incorporates Bank
mencakup persyaratan peraturan Bank Indonesia’s regulatory requirements, Financial
Indonesia, Otoritas Jasa Keuangan dan Services Authority as well as internal policies.
kebijakan-kebijakan internal. Kebijakan internal Internal policies are reviewed periodically in
direviu secara berkala agar sejalan dengan accordance with changes in the regulatory
perkembangan terkini peraturan, lingkungan requirements, business environment and
bisnis dan perubahan-perubahan yang terjadi changes resulting from the Bank’s business
karena pertumbuhan bisnis Bank dan kondisi growth and global economic condition
ekonomi global terutama rekomendasi Komite especially the Basel Committee
Basel. recommendations.
Untuk kredit yang diberikan, Bank For the loans, Bank uses the collateral to
menggunakan agunan untuk meminimalkan minimize the credit risk. Loans in Bank are
risiko kredit. Berdasarkan klasifikasi, kredit classified into two major category:
Bank dapat dibedakan menjadi dua kelompok
besar, yaitu:
1. Secured loans 1. Secured loans
2. Unsecured loans 2. Unsecured loans
Untuk secured loans, Bank menetapkan jenis For secured loans, Bank determined the type
dan nilai agunan yang dijaminkan sesuai and value of collateral according to the loan
skema kredit. Jenis dari agunan terdiri dari: scheme. Types of collateral are as follows:
a. Physical collateral, antara lain tanah, a. Physical collateral, such as land, buildings
bangunan dan BPKB kendaraan motor. and proof of vehicle ownership.
b. Cash collateral, antara lain simpanan b. Cash collateral, such as deposits (time
(deposito berjangka), financial collateral deposit) financial collateral (securities).
(surat berharga).
c. Lainnya, antara lain jaminan pemerintah, c. Others, such as guarantees, government
garansi dan lembaga penjamin. guarantees and guarantee institution.
Apabila terjadi default (gagal bayar), Bank akan If a times of default, the Bank will use the
menggunakan agunan tersebut sebagai pilihan collateral as a last resort to fulfill counterparty
terakhir untuk pemenuhan kewajiban obligations.
counterparty.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Unsecured loans terdiri dari fully unsecured Unsecured loans consist of fully unsecured
loans dan partially secured loans seperti kredit loans and partially secured loans such as
untuk karyawan golongan berpenghasilan tetap loans for fixed income employees (especially
(khususnya kredit karyawan). Dalam for employee’s loan). In their obligations
pembayaran kewajibannya, partially secured payment, partially secured loans are generally
loans umumnya dilakukan melalui pemotongan made through automatic payroll deduction.
penghasilan secara otomatis.
Dengan demikian, meskipun kredit tersebut Although it is included in the unsecured loans
termasuk dalam kategori unsecured loans category, the risk level of partially secured
namun tingkat risiko dari partially secured loans loans is lower than the carrying value. As for
tidak sebesar nilai tercatat kredit. Sedangkan fully unsecured loan, the risk level is equal to
untuk fully unsecured loans, tingkat risiko the carrying value. For Unsecured loans,
adalah sebesar nilai tercatat kredit. Untuk banks have also used various Know Your
unsecured loan bank juga telah menggunakan Customer (KYC) identification and validation
berbagai proses identifikasi dan validasi Know processes as well as the use of scoring models
Your Customer (KYC) serta penggunaan to mitigate the credit risk of unsecured loan
scoring model untuk memitigasi risiko kredit debtors.
debitur-debitur unsecured loan.
Pertumbuhan PDB Indonesia selama tahun Indonesia's GDP growth during the year of
2024 mencapai 5,11% pada Triwulan I, 5,05% 2024 reached 5.11% in the 1st quarter, 5.05%
pada Triwulan II, dan 4,95% pada Triwulan III. in the 2nd quarter, and 4.95% in the 3rd quarter.
Meskipun pertumbuhan ini terus menurun, Although the growth continues to decline,
pertumbuhan ekonomi Indonesia masih Indonesia’s economic growth was still quite
tergolong cukup tinggi dan stabil pada 4 - 5%. high and stable, remaining between 4 - 5%.
Berdasarkan data BPS posisi Kuartal 3 2024 According to BPS data for the 3rd quarter of
(YoY), tiga dari lima sektor dengan portofolio 2024 (YoY), three out of the five sectors with
kredit terbesar di Bank memiliki pertumbuhan the largest credit portfolios in the Bank
PDB yang lebih tinggi dibanding pertumbuhan experienced higher GDP growth compared to
PDB nasional. Sektor tersebut adalah the national GDP growth. These are
Pengangkutan dan Pergudangan (8,64%), Transportation and Warehousing (8.64%),
Informasi dan Komunikasi (6,86%), dan Bukan Information and Communication (6.86%), and
Lapangan Usaha Lainnya (9,95%). Adapun Non Industrial Origin Others (9.95%). The GDP
pertumbuhan PDB pada dua sektor lainnya, growth in the two other sectors, namely Mining
yaitu Pertambangan dan Penggalian (3,46%) and Quarrying (3.46%) and Processing
serta Industri Pengolahan (4,72%), meskipun Industry (4.72%), although lower than the
lebih rendah dari pertumbuhan PDB nasional, national GDP growth, both still shows positive
keduanya tetap tumbuh secara positif. growth.
Bank berupaya untuk terus meningkatkan The Bank seeks to continue to increase credit
pertumbuhan kredit dengan memfokuskan growth by focusing on credit growth for large
pertumbuhan kredit kepada debitur-debitur debtors, especially in the Corporate and
besar terutama di segmen Korporasi dan Indirect Channel (Executing and Joint
segmen Indirect Channel (Executing dan Joint Financing) segments, while continuing to
Financing), dengan tetap mengoptimalkan juga optimize strategies in branches to increasing
strategi peningkatan kredit retail di cabang. retail credit.
Selain itu, Bank juga tetap berupaya untuk In addition, the Bank also continues to strive to
menjaga kualitas portofolio kredit agar tetap maintain the quality of the credit portfolio so
berada di level risk appetite dan risk tolerance that it remains at the level of the Bank's risk
Bank antara lain melalui: appetite and risk tolerance, among others
through:
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. Melakukan proses akuisisi kredit yang 1. Conduct prudent credit acquisition to
prudent untuk memastikan kualitas kredit ensure credit quality with a focus on strong
debitur dengan fokus pada debitur-debitur backbone and good business prospect
yang memiliki backbone yang kuat dan debtors. Bank also implements several
memiliki prospek usaha yang baik. Bank credit acquisition tools and parameters to
juga menerapkan berbagai macam tools obtain good quality debtors.
dan parameter akuisisi kredit untuk
memperoleh debitur-debitur yang
berkualitas baik.
2. Bank juga berupaya untuk melakukan 2. The Bank is also trying to increase its credit
peningkatan portofolio kredit di segmen portfolio in retail segments such as SME,
retail seperti UKM, Konsumer, maupun Consumer and CCPL as an effort to reduce
CCPL sebagai upaya untuk mengelola the credit of the Bank's core debtors.
tingkat konsentrasi kredit.
Manajemen risiko kredit difokuskan pada Credit risk management focused on the
persiapan infrastruktur untuk mendukung preparation of infrastructures to support the
strategi bisnis Bank, yang mencakup aspek- Bank’s strategic business, which covers the
aspek berikut: following aspects:
• Pengawasan aktif Dewan Komisaris dan • Active supervision of the Board of
Direksi. Commissioners and Board of Directors.
• Kecukupan kebijakan, prosedur, dan • The adequacy of policies, procedures and
penetapan limit. limits.
• Kecukupan dan kualitas sumber daya • The adequacy and quality of human
manusia. resources.
• Kecukupan modal risiko kredit dengan • The adequacy of credit risk capital with a
standardized approach. standardized approach.
• Kecukupan pencadangan atas portofolio • The adequacy of productive assets
aset produktif yang dimiliki. impairment.
• Pengukuran risiko kredit terhadap risiko • Measurement of credit risk to inherent risk
inheren dan sistem pengendalian risiko and the risk control system in the form of a
berupa profil risiko kredit komposit. composite credit risk profile.
• Pengukuran tingkat risiko debitur dengan • Measurement of the risk level of debtors by
menggunakan rating dan scoring. using rating and scoring.
• Pemantauan komposisi dan kondisi setiap • Monitoring the composition and condition of
debitur atau counterparty pada seluruh each debtor or counterparty in all bank
portofolio bank. portfolios.
• Pemantauan eksposur risiko kredit secara • Monitoring credit risk exposures regularly
berkala dan terus menerus serta membuat and making reports related to the
laporan terkait perkembangan dan development and causes of credit risk
penyebab risiko kredit secara berkala ke regularly to the Risk Management
Komite Manajemen Risiko dan Direksi. Committee and Directors.
• Batas wewenang pemutusan kredit. • Credit determination limits.
• Sistem pengendalian internal yang • Comprehensive internal control system.
menyeluruh.
Bank sudah menerapkan pengukuran risiko The Bank has implemented Basel II credit risk
kredit Basel II dengan menggunakan measurement using standardized approach.
pendekatan standar.
Di samping itu, Bank telah menerapkan PSAK Moreover, Bank has implemented PSAK 109 in
109 dalam perhitungan Cadangan Kerugian calculating Allowance for Impairment Losses
Penurunan Nilai (CKPN). Cadangan Kerugian (Expected Credit Loss/ECL). Allowance for
Penurunan Nilai (CKPN) dihitung untuk Impairment Losses (ECL) calculated for
instrumen keuangan yang tergolong dalam financial instrument that were classified in
biaya perolehan yang diamortisasi (AC) serta amortized cost (AC) and fair value through
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
nilai wajar melalui penghasilan komprehensif other comprehensive income (FVOCI) such as
lain (FVOCI), diantaranya adalah penempatan Interbank Placement, securities, loans, Bank
pada bank, efek-efek, kredit yang diberikan, Guarantee, and trade finance product such as
bank garansi, serta produk-produk trade letters of credit (L/C) and SKBDN.
finance seperti letters of credit (L/C) dan
SKBDN.
Metodologi perhitungan CKPN dikelompokkan ECL Calculation methodology grouped into 2
ke dalam 2 (dua) kategori: Kolektif dan categories, collective and individual. This
Individual. Metode penurunan nilai ini method is used to calculate ECL for significant
digunakan untuk menghitung CKPN fasilitas and non-significant loans. Minimum criteria that
kredit yang terkait dengan significant loan dan describe significant and non significant loan
non-significant loan. Minimum kriteria yang referred to Bank’s Financial Asset Impairment
termasuk dalam kategori significant loan dan Policy.
non-significant loan mengacu kepada Pedoman
Penurunan Nilai Aset Keuangan Bank.
CKPN kolektif dihitung dengan menggunakan Collective ECL is calculated by using some
beberapa parameter, yaitu Probability of parameters which are Probability of Default
Default (PD), Loss Given Default (LGD), dan (PD), Loss Given Default (LGD), and Exposure
Exposure at Default (EAD). at Default (EAD).
PD dihitung dengan pendekatan statistik yaitu PD is calculated by using statistical approach
Migration Analysis untuk semua segmen which is migration analysis to all segment to
dengan menentukan probabilitas migrasi antar- determine migration probability per grade. For
grade. Khusus PD untuk produk treasury treasury product PD, the values came from
nilainya didapat dari lembaga pemeringkat rating agency. In PSAK 109, PD must consider
yang diakui oleh Regulator. Dalam PSAK 109, forward-looking adjustment. The Calculation of
PD harus memperhitungkan forward-looking PD after forward-looking is obtained by taking
adjustment. Perhitungan PD after forward- into account macroeconomic factor that have
looking diperoleh dengan memperhitungkan significant effect to PD after weighted through
faktor makroekonomi yang berpengaruh 3 scenarios, base, best and worst scenario.
signifikan terhadap PD serta telah diboboti The amount of forward-looking PD consists of
dengan 3 skenario yaitu base, best, dan worst 2 categories which are 12 months PD and
scenario. Nilai PD after forward-looking terdiri lifetime PD, so that after forward-looking, PD
dari 2 jenis yaitu PD 12 bulan dan PD lifetime, amount can be available until maturity date.
sehingga nilai PD after forward-looking Minimum historical data to calculate PD for non
setidaknya tersedia hingga aset Bank jatuh credit card is 5 years while minimum historical
tempo. Data history untuk perhitungan PD non- data for credit card is 3 years.
kartu kredit adalah minimal 5 tahun sedangkan
untuk segmen kartu kredit minimal 3 tahun.
Bank harus mengakui LGD untuk setiap jenis The Bank must consider LGD for each type of
jaminan/agunan dan dampak yang dihasilkan collateral and effect that came from
dari perubahan ekonomi makro. Begitu juga macroeconomics change. So with recovery
dengan recovery period dihitung sejak kredit period is calculated since the loan is default.
default. Recovery Period untuk segmen kredit Recovery period for non credit card segment is
non-kartu kredit adalah selama 5 tahun. 5 years, while for credit card segment is 3
Sedangkan untuk segmen kartu kredit adalah 3 years.
tahun.
EAD merupakan berapa exposure portofolio EAD is the amount of portfolio exposure when
saat kredit mengalami default, ditambahkan the credit default, added with unused facility
dengan kelonggaran tarik dan dikalikan dengan multiple by Credit Convertion Factor (CCF).
Credit Convertion Factor (CCF). CCF untuk CCF for loans that still have unused facility
kredit yang masih memilki kelonggaran tarik calculated based on how much utilization from
dihitung berdasarkan besarnya utilisasi unused loan at the time of default by using historical
dari kredit pada saat default dengan melihat data.
data historis.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Perhitungan CKPN Individual dilakukan dengan Individual ECL is calculated in reference to
mengacu kepada prinsip akuntansi dan accounting principal and Bank’s policy, which
pedoman Bank, yaitu metode asset settlement are asset settlement and discounted cash flow
dan discounted cash flow. methods.
Bank juga melakukan pengukuran dan The Bank also measures and reports
pelaporan secara periodik ke Otoritas Jasa periodically to Financial Services Authority in
Keuangan dalam pengelolaan risiko kredit terms of credit risk management based on the
berdasarkan parameter risiko kredit pada credit risk parameters of Assessment of Bank
Penilaian Tingkat Kesehatan Bank (PTKB) Soundness Level (PTKB) using Risk-based
dengan menggunakan pendekatan risiko (Risk- Bank Rating (RBBR) which consist of 2 (two)
based Bank Rating/RBBR) yang terdiri dari 2 categories:
(dua) bagian, yaitu:
1. Risiko Inheren 1. Inherent Risks
• Komposisi portofolio aset dan tingkat • Asset portfolio compositions and level
konsentrasi kredit. of credit concentration.
• Kualitas penyediaan dana dan • Funding procurement quality and
kecukupan pencadangan. provision adequacy.
• Strategi penyediaan dana dan sumber • Funding procurement strategy and
timbulnya penyediaan dana. resources.
• Faktor eksternal. • External factors.
2. Kualitas Penerapan Manajemen Risiko 2. Credit Risk Management Implementation
Kredit Quality
• Tata kelola risiko kredit. • Credit risk governance.
• Kerangka manajemen risiko kredit. • Credit risk management frameworks.
• Proses manajemen risiko kredit, sistem • Credit risk management process,
informasi, dan sumber daya manusia. information system, and human
resources.
• Sistem pengendalian risiko kredit. • Credit risk control system.
i. Eksposur Maksimum terhadap Risiko i. Maximum Exposure to Credit Risk
Kredit
Untuk aset keuangan yang diakui pada For financial assets recognized in the
laporan posisi keuangan, eksposur statement of financial position, the
maksimum atas risiko kredit setara dengan maximum exposure to credit risk is
nilai tercatatnya. equivalent to its carrying value.
Dalam penerbitan bank garansi dan letters For guarantees and irrevocable letters of
of credit yang tidak dapat dibatalkan, credit issued, the maximum exposure to
eksposur maksimum atas risiko kredit credit risk is the maximum amount that the
adalah nilai maksimum yang harus Bank would have to pay if the obligations
dibayarkan oleh Bank dalam hal timbul of the guarantees and irrevocable letters of
kewajiban atas penerbitan bank garansi credit issued are called upon. For credit
dan letters of credit yang tidak dapat commitments, the maximum exposure to
dibatalkan. Untuk komitmen kredit, credit risk is the full amount of the undrawn
eksposur maksimum atas risiko kredit committed credit facilities granted to
adalah sebesar jumlah fasilitas yang belum customers.
ditarik dari fasilitas kredit yang telah
disepakati (committed) yang diberikan
kepada nasabah.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tabel berikut menyajikan eksposur The following table presents the Bank’s
maksimum risiko kredit Bank atas maximum exposure to credit risk of its
instrumen keuangan pada laporan posisi financial instruments on the statements of
keuangan dan rekening administratif tanpa financial position and administrative
memperhitungkan agunan kredit atau accounts without taking into account of any
jaminan kredit lainnya. collateral held or other credit
enhancement.
2024 2023
Uraian Description
Posisi keuangan : Financial position :
Giro pada Bank Indonesia Current accounts with Bank
(Catatan 5) 7,525,245 6,822,433 Indonesia (Note 5)
Giro pada bank lain Current accounts with other
(Catatan 6) 955,392 645,876 banks (Note 6)
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain Indonesia and other banks
(Catatan 7) 831,826 3,356,000 (Note 7)
Efek-efek (Catatan 8) 49,503,610 37,624,588 Securities (Note 8)
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali (Catatan 9) 1,389,981 7,215,441 agreement to resell (Note 9)
Tagihan derivatif (Catatan 10) 48,734 20,974 Derivative receivables (Note 10)
Kredit yang diberikan
(Catatan 11) 64,645,281 66,292,896 Loans (Note 11)
Tagihan akseptasi (Catatan 12) 9,234 -- Acceptance receivable (Note 12)
Aset lain-lain *) 1,599,780 1,525,993 Other assets *)
Rekening administratif : Administrative accounts :
Bank garansi 421,466 363,724 Bank guarantees
Surat Kredit Berjangka Dalam Negeri 244,463 -- Domestic Usance Letter of Credit
L/C tidak dapat dibatalkan Outstanding irrevocable L/C
yang masih berjalan 461,401 2,056 issued
Total 127,636,413 123,869,981 Total
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa,
tagihan penjualan surat berharga dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables,
receivables from sales of marketable securities and restricted assets
ii. Analisis Risiko Konsentrasi Kredit ii. Concentration of Credit Risk Analysis
Tabel di bawah ini menunjukkan eksposur The table below shows the net maximum
maksimum bersih (setelah exposure (after considering collateral) to
memperhitungkan agunan) atas risiko credit risk of securities purchased under
kredit untuk efek-efek yang dibeli dengan agreement to resell as of December 31,
janji dijual kembali pada tanggal 2024 and 2023:
31 Desember 2024 dan 2023:
Eksposur
Maksimum/ Eksposur
Maximum Agunan/ - Neto/
Exposure Collateral Net Exposure
2024 2024
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 1,389,981 1,392,385 -- agreement to resell
Risiko konsentrasi kredit dapat terjadi bila Concentrations of credit risk arise when a
sejumlah nasabah bergerak di bidang number of customers are engaged in
usaha yang sejenis, atau memiliki kegiatan similar business activities or activities
usaha berada di dalam wilayah geografis within the same geographic region, or
yang sama, atau memiliki karakteristik when they have similar characteristics that
yang serupa yang dapat menyebabkan would cause their ability to meet
kemampuan nasabah untuk memenuhi contractual obligations to be similarly
kewajiban atas perjanjian kredit sama- affected by changes in economic or other
sama terpengaruh oleh perubahan conditions.
ekonomi ataupun kondisi lainnya.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bank mendorong adanya diversifikasi The Bank encourages the diversification of
portofolio kreditnya pada berbagai wilayah its credit portfolio among a variety of
geografis, industri dan produk kredit geographical area, industries, and credit
sebagai upaya untuk meminimalisasi risiko product in order to minimize concentrated
konsentrasi kredit. Bank sudah memiliki credit risk. The Bank already has a lending
limit pembiayaan dan alat pengukuran limit limit based on economic sectors for all
pembiayaan berdasarkan sektor ekonomi credit segments. In addition, the Bank also
untuk seluruh segmen kredit. Selain itu, maintains credit concentration on core
Bank juga menjaga konsentrasi kredit debtors so that it is in line with the risk
terhadap debitur inti agar sejalan dengan appetite and risk tolerance that have been
risk appetite dan risk tolerance yang telah stated in the risk limit policy.
ditetapkan dalam kebijakan risk limit.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
LK_AR Bank MEGA 2024_INA.indd 149
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Konsentrasi risiko kredit berdasarkan jenis debitur: Credit risk concentration by counterparties:
31 Desember/December 31, 2024
Giro pada
Bank Penempatan
Indonesia pada Bank
dan bank Indonesia Efek-efek yang
lain/ dan bank dibeli dengan
Current lain/ janji dijual
accounts Placements kembali/ Komitmen dan
with Bank with Bank Securities Tagihan Tagihan Kredit Aset lain- kontinjensi/
Indonesia Indonesia purchase under derivatif/ akseptasi/ yang lain *)/ Commitments
and other and other Efek-efek/ agreement Derivative Acceptance diberikan/ Other and Jumlah/
banks banks Securities to resell receivable receivable Loans assets *) contingencies Total
Korporasi -- -- 5,214 -- -- 9,234 43,373,720 173,879 1,090,265 44,652,312 Corporate
Pemerintah Government
dan Bank and Bank
Indonesia 7,525,245 831,826 49,299,564 -- -- -- 2,810,690 945,394 -- 61,412,719 Indonesia
Bank 955,392 -- 198,832 1,389,981 47,618 -- 161,081 62,810 -- 2,815,714 Banks
Ritel -- -- -- -- 1,116 -- 18,299,790 417,697 37,065 18,755,668 Retail
Total 8,480,637 831,826 49,503,610 1,389,981 48,734 9,234 64,645,281 1,599,780 1,127,330 127,636,413 Total
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities and restricted assets
31 Desember/December 31, 2023
Giro pada
Bank Penempatan
Indonesia pada Bank
dan bank Indonesia Efek-efek yang
lain/ dan bank dibeli dengan
Current lain/ janji dijual
accounts Placements kembali/ Komitmen dan
with Bank with Bank Securities Tagihan Tagihan Kredit Aset lain- kontinjensi/
Indonesia Indonesia purchase under derivatif/ akseptasi/ yang lain *)/ Commitments
and other and other Efek-efek/ agreement Derivative Acceptance diberikan/ Other and Jumlah/
banks banks Securities to resell receivable receivable Loans assets *) contingencies Total
Korporasi -- -- 5,226 -- -- -- 44,225,509 220,985 325,825 44,777,545 Corporate
Pemerintah Government
dan Bank and Bank
Indonesia 6,822,433 2,349,657 37,407,536 1,898,866 -- -- 2,113,127 765,708 -- 51,357,327 Indonesia
Bank 645,876 1,006,343 211,826 5,316,575 18,550 -- 82,542 216,167 -- 7,497,879 Banks
Ritel -- -- -- -- 2,424 -- 19,871,718 323,133 39,955 20,237,230 Retail
Total 7,468,309 3,356,000 37,624,588 7,215,441 20,974 -- 66,292,896 1,525,993 365,780 123,869,981 Total
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga, dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities, and restricted assets
138
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
iii. Informasi mengenai aset keuangan yang iii. Information about impaired and not
mengalami penurunan nilai dan tidak impaired financial assets
mengalami penurunan nilai
Efek-efek Securities
31 Desember/December 31, 2024
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Not Impaired Impaired Total
Obligasi korporasi 204,046 -- 204,046 Corporate bonds
Sekuritas Rupiah Bank Indonesia 10,283,667 -- 10,283,667 Bank Indonesia Rupiah Securities
Obligasi Republik Indonesia 93,975 -- 93,975 Republic of Indonesia bonds
Obligasi Pemerintah Indonesia 38,604,750 -- 38,604,750 Indonesian government bonds
Obligasi Ritel Indonesia 317,172 -- 317,172 Indonesian Retail bonds
Total 49,503,610 -- 49,503,610 Total
31 Desember/December 31, 2023
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Not Impaired Impaired Total
Obligasi korporasi 217,052 -- 217,052 Corporate bonds
Sekuritas Rupiah Bank Indonesia 4,938,409 -- 4,938,409 Bank Indonesia Rupiah Securities
Obligasi Republik Indonesia 212,910 -- 212,910 Republic of Indonesia bonds
Obligasi Pemerintah Indonesia 31,957,968 -- 31,957,968 Indonesian government bonds
Obligasi Ritel Indonesia 298,249 -- 298,249 Indonesian Retail bonds
Total 37,624,588 -- 37,624,588 Total
Kredit yang diberikan Loans
Pada tanggal 31 Desember 2024 dan As of December 31, 2024 and 2023, these
2023, aset keuangan ini mengalami financial assets are impaired either
penurunan nilai secara individual maupun individually or collectively.
kolektif.
Ikhtisar kredit yang diberikan pada tanggal Loans as of December 31, 2024 and 2023,
31 Desember 2024 dan 2023 adalah are summarized as follows:
sebagai berikut:
31 Desember/December 31, 2024
Mengalami penurunan nilai/
Tidak mengalami Impaired
penurunan nilai/ Individual/ Kolektif/ Jumlah/
Not impaired Individual Collective Total
Korporasi 45,842,805 341,605 -- 46,184,410 Corporate
Komersial 2,215,068 296,209 40,605 2,551,882 Commercial
Usaha Kecil 5,397 -- 817 6,214 Small Enterprises
Konsumsi 212,355 26,247 9,588 248,190 Consumer
Pembiayaan bersama 8,733,318 -- 227,672 8,960,990 Joint Financing
Kartu Kredit 6,556,152 -- 146,814 6,702,966 Credit Card
Total 63,565,095 664,061 425,496 64,654,652 Total
Pendapatan
bunga yang
ditangguhkan (9,371) -- -- (9,371) Unearned interest income
Cadangan kerugian Allowance for
penurunan nilai (362,957) (152,744) (149,176) (664,877) impairment losses
Neto 63,192,767 511,317 276,320 63,980,404 Net
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2023
Mengalami penurunan nilai/
Tidak mengalami Impaired
penurunan nilai/ Individual/ Kolektif/ Jumlah/
Not impaired Individual Collective Total
Korporasi 46,012,954 325,681 -- 46,338,635 Corporate
Komersial 2,475,458 255,465 32,677 2,763,600 Commercial
Usaha Kecil 14,645 -- 1,778 16,423 Small Enterprises
Konsumsi 285,979 19,734 5,945 311,658 Consumer
Pembiayaan bersama 10,275,589 -- 253,770 10,529,359 Joint Financing
Kartu Kredit 6,197,914 -- 147,130 6,345,044 Credit Card
Total 65,262,539 600,880 441,300 66,304,719 Total
Pendapatan
bunga yang
ditangguhkan (11,823) -- -- (11,823) Unearned interest income
Cadangan kerugian Allowance for
penurunan nilai (341,290) (190,991) (72,535) (604,816) impairment losses
Neto 64,909,426 409,889 368,765 65,688,080 Net
Mutasi cadangan kerugian penurunan nilai Movement of allowance for impairment
berdasarkan jenis kredit yang diberikan losses by type of loans as of December
pada tanggal 31 Desember 2024 dan 2023: 31, 2024 and 2023:
Tahun yang Berakhir pada tanggal 31 Desember 2024/
Year Ended December 31, 2024
Pembiayaan
Usaha Kecil/ Bersama/
Korporasi/ Komersial/ Small Konsumsi/ Joint Kartu Kredit/ Jumlah/
Corporate Commercial Enterprises Consumer Financing Credit Card Total
Saldo per Balance as at
31 Desember 2023 254,970 22,551 3,773 1,042 126,092 196,388 604,816 December 31, 2021
Penambahan (pemulihan) Additional (reversal)
penyisihan selama tahun provision during
berjalan (Catatan 11) (17,251) 62,394 (6,814) 5,871 82,696 91,292 218,188 the year (Note 11)
Penerimaan kembali Recoveries of
kredit yang telah previously
dihapusbukukan -- 2,236 3,691 294 -- 255,861 262,082 written-off loans
Penghapusbukuan Write-off during
selama tahun berjalan -- (2,541) (240) (34) (88,105) (329,955) (420,875) the year
Selisih penjabaran Foreign exchange
kurs 664 2 -- -- -- -- 666 differences
Saldo per Balance as at
31 Desember 2024 238,383 84,642 410 7,173 120,683 213,586 664,877 December 31, 2023
Cadangan kerugian Allowance for
penurunan nilai impairment losses
Individu 171,604 59,587 -- 3,139 -- -- 234,330 Individual
Kolektif 66,779 25,055 410 4,034 120,683 213,586 430,547 collective
Total 238,383 84,642 410 7,173 120,683 213,586 664,877 Total
Tahun yang Berakhir pada tanggal 31 Desember 2023/
Year Ended December 31, 2023
Pembiayaan
Usaha Kecil/ Bersama/
Korporasi/ Komersial/ Small Konsumsi/ Joint Kartu Kredit/ Jumlah/
Corporate Commercial Enterprises Consumer Financing Credit Card Total
Saldo per Balance as at
31 Desember 2022 220,811 28,407 1,691 2,118 93,040 225,963 572,030 December 31, 2021
Penambahan (pemulihan) Additional (reversal)
penyisihan selama tahun provision during
berjalan (Catatan 11) 34,321 (13,525) (4,295) (2,851) 98,424 79,746 191,820 the year (Note 11)
Penerimaan kembali Recoveries of
kredit yang telah previously
dihapusbukukan -- 8,907 7,099 2,112 78 293,067 311,263 written-off loans
Penghapusbukuan Write-off during
selama tahun berjalan -- (1,238) (722) (337) (65,450) (402,388) (470,135) the year
Selisih penjabaran Foreign exchange
kurs (162) -- -- -- -- -- (162) differences
Saldo per Balance as at
31 Desember 2023 254,970 22,551 3,773 1,042 126,092 196,388 604,816 December 31, 2023
Cadangan kerugian Allowance for
penurunan nilai impairment losses
Individu 182,229 8,059 703 -- -- -- 190,991 Individual
Kolektif 72,741 14,492 3,070 1,042 126,092 196,388 413,825 collective
Total 254,970 22,551 3,773 1,042 126,092 196,388 604,816 Total
140
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
iv. Tabel di bawah menunjukkan kualitas aset iv. The table below shows quality of financial
keuangan yang belum jatuh tempo dan assets that are neither past due nor
tidak mengalami penurunan nilai (sebelum impaired (gross of unearned interest
pendapatan bunga yang ditangguhkan dan income and allowance for impairment
cadangan kerugian penurunan nilai): losses):
31 Desember/December 31, 2024
Jatuh tempo
dan tidak
Belum jatuh mengalami
tempo dan penurunan
tidak mengalami nilai/ Mengalami
penurunan nilai/ Past-due penurunan
neither past due but not nilai/ Jumlah/
nor impaired Impaired Impaired Total
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek (Catatan 8) 3,556,651 -- -- 3,556,651 Securities (Note 8)
Tagihan derivatif Derivative receivables
(Catatan 10) 48,734 -- -- 48,734 (Note 10)
Diukur pada nilai wajar
melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Efek-efek (Catatan 8) 45,946,959 -- -- 45,946,959 Securities (Note 8)
Biaya perolehan
yang diamortisasi Amortized cost
Giro pada Bank Indonesia Current accounts with
(Catatan 5) 7,525,245 -- -- 7,525,245 Bank Indonesia (Note 5)
Giro pada bank lain Current accounts
(Catatan 6) 955,392 -- -- 955,392 with other banks (Note 6)
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain Indonesia and other banks
(Catatan 7) 831,826 -- -- 831,826 (Note 7)
Efek-efek yang dibeli
dengan janji dijual Securites purchased under
kembali (Catatan 9) 1,389,981 -- -- 1,389,981 agreement to resell (Note 9)
Kredit yang diberikan
(Catatan 11): Loans (Note 11):
Korporasi 44,972,604 870,201 341,605 46,184,410 Corporate
Komersil 2,139,473 75,595 336,814 2,551,882 Commercial
Usaha Kecil 3,661 1,736 817 6,214 Small Enterprises
Konsumsi 202,892 9,463 35,835 248,190 Consumer
Pembiayaan bersama 7,296,287 1,437,031 227,672 8,960,990 Joint Financing
Kartu Kredit 6,307,622 248,530 146,814 6,702,966 Credit Card
Aset lain-lain*) 1,535,004 64,776 -- 1,599,780 Other assets*)
Total 122,712,331 2,707,332 1,089,557 126,509,220 Total
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities and restricted assets
141
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2023
Jatuh tempo
dan tidak
Belum jatuh mengalami
tempo dan penurunan
tidak mengalami nilai/ Mengalami
penurunan nilai/ Past-due penurunan
neither past due but not nilai/ Jumlah/
nor impaired Impaired Impaired Total
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek (Catatan 8) 2,156,712 -- -- 2,156,712 Securities (Note 8)
Tagihan derivatif Derivative receivables
(Catatan 10) 20,974 -- -- 20,974 (Note 10)
Diukur pada nilai wajar
melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Efek-efek (Catatan 8) 35,467,876 -- -- 35,467,876 Securities (Note 8)
Biaya perolehan
yang diamortisasi Amortized cost
Giro pada Bank Indonesia Current accounts with
(Catatan 5) 6,822,433 -- -- 6,822,433 Bank Indonesia (Note 5)
Giro pada bank lain Current accounts
(Catatan 6) 645,876 -- -- 645,876 with other banks (Note 6)
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain Indonesia and other banks
(Catatan 7) 3,356,000 -- -- 3,356,000 (Note 7)
Efek-efek yang dibeli
dengan janji dijual Securites purchased under
kembali (Catatan 9) 7,215,441 -- -- 7,215,441 agreement to resell (Note 9)
Kredit yang diberikan
(Catatan 11): Loans (Note 11):
Korporasi 44,610,861 1,402,093 325,681 46,338,635 Corporate
Komersil 2,298,041 177,417 288,142 2,763,600 Commercial
Usaha Kecil 9,146 5,499 1,778 16,423 Small Enterprises
Konsumsi 277,112 8,867 25,679 311,658 Consumer
Pembiayaan bersama 9,061,341 1,214,248 253,770 10,529,359 Joint Financing
Kartu Kredit 5,985,736 212,178 147,130 6,345,044 Credit Card
Aset lain-lain*) 1,416,718 109,275 -- 1,525,993 Other assets*)
Total 119,344,267 3,129,577 1,042,180 123,516,024 Total
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities and restricted assets
v. Analisis umur kredit yang jatuh tempo v. The aging analysis of past due but not
tetapi tidak mengalami penurunan nilai impaired loans as of December 31, 2024
pada tanggal 31 Desember 2024 dan 2023 and 2023 are as follows:
adalah sebagai berikut:
31 Desember/December 31, 2024
Kurang dari
30 hari/ 31 sampai 61 sampai
Less than 60 hari/ 90 hari/ Jumlah/
30 days 31 to 60 days 61 to 90 days Total
Korporasi 870.201 -- -- 870.201 Corporate
Komersial 55.042 6.373 14.180 75.595 Commercial
Usaha Kecil 432 131 1.173 1.736 Small Enterprises
Konsumsi 3.899 4.139 1.425 9.463 Consumer
Pembiayaan bersama 328.164 252.631 856.236 1.437.031 Joint Financing
Kartu Kredit 248.530 -- -- 248.530 Credit Card
Total 1.506.268 263.274 873.014 2.642.556 Total
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2023
Kurang dari
30 hari/ 31 sampai 61 sampai
Less than 60 hari/ 90 hari/ Jumlah/
30 days 31 to 60 days 61 to 90 days Total
Korporasi 1,382,466 19,627 -- 1,402,093 Corporate
Komersial 155,662 14,382 7,373 177,417 Commercial
Usaha Kecil 1,098 1,063 3,338 5,499 Small Enterprises
Konsumsi 4,798 2,435 1,634 8,867 Consumer
Pembiayaan bersama 364,963 244,462 604,823 1,214,248 Joint Financing
Kartu Kredit 212,178 -- -- 212,178 Credit Card
Total 2,121,165 281,969 617,168 3,020,302 Total
Konsentrasi kredit yang diberikan The concentration of loans by type of loans
berdasarkan jenis kredit dan sektor and economic sector is disclosed in
ekonomi diungkapkan pada Catatan 11. Note 11.
d. Risiko Pasar d. Market Risk
Risiko pasar adalah risiko perubahan harga Market risk is the risk that changes in market
pasar, seperti tingkat suku bunga, nilai tukar prices, such as interest rates, foreign
mata uang asing, dan credit spreads (tidak exchange rates and credit spreads (not relating
berhubungan dengan peringkat kredit pemberi to changes in the obligor’s/issuer’s credit
kredit) akan mempengaruhi pendapatan Bank standing) will affect the Bank’s income or the
atau nilai instrumen keuangan yang dimiliki. value of its holdings of financial instruments.
Tujuan pengelolaan risiko pasar adalah untuk The objective of market risk management is to
mengelola dan mengendalikan eksposur risiko manage and control market risk exposures
pasar dalam batasan parameter yang dapat within acceptable parameters, while optimizing
diterima dengan mengoptimalkan tingkat the return of risk.
pengembalian.
Dalam pengelolaan risiko, Bank menggunakan In the control of risk, the Bank is using internal
kertas kerja internal dan sistem dalam working papers, tools and systems to monitor
melakukan proses pengawasan pergerakan market indicator movements. The tools and
pasar. Berbagai perangkat dan sistem systems enable the Bank to identify, measure,
membuat Bank dapat mengidentifikasi, and monitor sensitivity of market risks on
mengukur dan mengawasi sensitivitas risiko exchange rates and interest rates, both for
pasar untuk nilai tukar dan suku bunga, baik trading book and banking book portfolios.
untuk portofolio trading book dan banking book, Hence, risks that might arise can be mitigated
sehingga risiko yang mungkin muncul dapat and does not significantly affect the Bank’s
dimitigasi dan tidak mempengaruhi permodalan capital.
Bank secara signifikan.
Pengukuran Risiko Pasar tersebut, meliputi: The Measurement of Market Risk includes:
1. Pengukuran Risiko Pasar nilai tukar pada 1. Measurement of Market Risk on the
trading book dan banking book melalui exchange rate in the trading book and
perhitungan Posisi Devisa Neto (PDN) dan banking book through the calculation of the
Pengukuran Risiko Pasar nilai tukar dan Net Open Position (NOP) and
suku bunga pada trading book dihitung Measurement of Market Risk Exchange
dengan perhitungan Kewajiban rates and interest rates in the trading book
Penyediaan Modal Minimum (KPMM) are calculated by calculating the Minimum
menggunakan Metode Standar secara Capital Adequacy Ratio (KPMM) using the
bulanan; Standard Method on a monthly basis;
2. Pengukuran Risiko Pasar suku bunga pada 2. Measurement of market interest rate risk in
banking book dengan menggunakan the banking book by using the IRRBB
Perhitungan IRRBB (Interest Rate Risk In (Interest Rate Risk in Banking Book)
Banking Book) yang sesuai dengan SEOJK calculation in accordance with SEOJK
No.12/SEOJK.03/2018 tentang Penerapan No.12/SEOJK.03/2018 concerning the
Manajemen Risiko dan Pengukuran Risiko Implementation of Risk Management and
Pendekatan Standar untuk Risiko Suku Risk Measurement in a Standard
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bunga dalam Banking Book bagi Bank Approach to Interest Rate Risk in the
Umum. Risiko Suku Bunga dilihat Banking Book for Commercial Banks.
berdasarkan perspektif yaitu Economic Interest Rate Risk is seen based on the
Value dan Earnings (NII); perspective of Economic Value, and
Earnings (NII);
3. Pengukuran dan pelaporan secara periodik 3. Measurement and Reporting periodically to
ke Regulator dalam pengelolaan risiko Regulator in market risk management
pasar yang mengacu kepada SEOJK which refer to SEOJK No.14/SEOJK.03/
No.14/SEOJK.03/2017 tentang Penilaian 2017 about Risk Based Bank Rating;
Tingkat Kesehatan Bank (PTKB);
4. Pengukuran Potensi Keuntungan atau 4. Measurement Potential Profit or Loss
Kerugian (Valuasi) Portofolio Surat (Valuation) portfolio of securities based on
Berharga berdasarkan harga pasar sesuai market price accordance with PSAK 68.
dengan PSAK 68.
i. Risiko nilai tukar i. Foreign exchange risk
Bank memiliki eksposur nilai tukar The Bank is exposed to foreign
akibat adanya transaksi dalam mata exchange currency risk through
uang asing dan volatilitas yang melekat transactions in foreign currencies and
pada opsi nilai tukar. implied volatilities on foreign
exchange options.
Posisi Devisa Neto (PDN) Bank The Bank’s Net Open Position (NOP)
dihitung berdasarkan Peraturan Bank was calculated based on Bank
Indonesia yang berlaku. Sesuai Indonesia’s prevailing regulations. In
dengan peraturan, Bank harus accordance with the regulations, the
memenuhi ketentuan PDN keseluruhan Banks are required to maintain its
(termasuk Domestic Non Deliverable aggregate and statements of financial
Forward/DNDF) dan untuk laporan position NOP (include Domestic Non
posisi keuangan setinggi-tingginya Deliverable Forward/DNDF) at the
20% dari jumlah modal. maximum 20% of its capital.
Posisi Devisa Neto (PDN) Bank dapat The Bank’s Net Open Position (NOP)
dilihat pada Catatan 49k. can be seen in Note 49k.
Bank telah memiliki Aplikasi The Bank has Market Risk
Manajemen Risiko Pasar untuk Management Application to support
mendukung proses Manajemen Risiko the implementation of Market Risk
Pasar dalam rangka pengelolaan Management process in order to
Risiko Pasar. manage market risk.
Proses pengendalian Risiko Pasar Market Risk limit as a part of risk
melalui penetapan dan kaji ulang limit controlling process is set and
Risiko Pasar dilakukan secara periodik. reviewed periodically. The Market
Limit-limit tersebut meliputi: Risk limits are as follows:
a. Limit Risiko Pasar pada trading a. Market Risk limits on trading book
book
i. Limit Nominal Transaksi i. Transaction Nominal Limit
ii. Limit Nominal Open Position ii. Open Position Nominal Limit
iii. Limit Counterparty iii. Counterparty Limit
b. Limit Risiko Pasar Nilai Tukar b. The Market Risk limits for
exchange rate:
Limit Posisi Devisa Neto (PDN) Net Open Position (PDN) include
termasuk DNDF terhadap modal DNDF Limit on capital of 5% for risk
sebesar 5% untuk risk appetite dan appetite and 10% for risk tolerance.
10% untuk risk tolerance.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Sensitivitas risiko pasar digunakan Sensitivity of market risk is used to
untuk menunjukkan seberapa besar indicate how much capital needed to
modal yang dibutuhkan untuk meng- cover the potential loss of market risk
cover potential loss risiko pasar yang that may occur. It is done to measure
mungkin terjadi. Analisis sensitivitas and monitor exhange rate and interest
risiko pasar yang dilakukan untuk rate on trading book portfolio. It
mengukur dan mengawasi nilai tukar consists of:
dan suku bunga pada portofolio trading
book. Sensitivitas risiko pasar
mencakup:
Excess modal Bank The Bank’s excess capital
Perhitungan excess modal Bank The calculation of the Bank’s excess
dilakukan dengan menghitung modal capital is conducted by calculating the
bank secara total dan menguranginya Bank’s total capital and reduce with
dengan 13,50% dari total aset 13.50% of the total risk weighted
tertimbang menurut riskio (ATMR) assets (RWA) (Credit + Market +
(Kredit + Pasar + Operasional). Excess Operational). This excess capital is
modal ini yang kemudian dibagi then divided by the respective market
terhadap masing-masing risiko pasar exchange risk and interest rate risk to
nilai tukar dan suku bunga untuk measure the Bank’s capital-coverage-
melihat berapa besar kemampuan ability (exclude regulatory
coverage modal Bank (diluar regulatory requirement) in the event of loss of
requirement) apabila terjadi kerugian the amount to the risk that has been
sebesar risiko yang telah dihitung. calculated.
Tabel dibawah ini menunjukkan excess The table below shows the Bank's
modal Bank (tidak diaudit): excess capital (unaudited):
13,50%*Total
Total Modal/ ATMR/ Excess Modal/
Total Capital 13.50%*Total RWA Excess Capital
2024 - Desember 20,668,092 10,825,575 9,842,517 2024 - December
Sensitivitas Risiko Pasar Nilai Tukar Sensitivity of Market Risk in Interest
Rate
Sensitivitas risiko nilai tukar dihitung Sensitivity of exchange rate risk is
dengan menggunakan rasio excess calculated using the Bank’s excess
modal Bank terhadap risiko nilai tukar capital ratio against exchange rate
melalui PDN Bank. risk through NOP Bank.
Tabel dibawah ini menunjukkan The table below shows the Bank's
sensitivitas risiko pasar nilai tukar Bank sensitivity of market risk in exhange
(tidak diaudit): rate (unaudited):
Sensitivitas Risiko
Excess Nilai Tukar/
Modal/ Sensitivity of
Excess PDN/ Market Risk in
Capital NOP Exchange Rate
2024 - Desember 9,842,517 70,404 10,560 2024 - December
Simulasi penguatan dan pelemahan The simulation of strengthening and
nilai tukar USD/IDR sebesar 100bps weakening USD/IDR exchange rate
pada posisi 31 Desember 2024 adalah by 100bps at December 31, 2024 is
sebagai berikut (tidak diaudit): as follows (unaudited):
145
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Periode Akhir Bulan Desember 2024/
End of December 2024 Period
Kurs USD/IDR
Total PDN 16,095 16.095 + 100bps 16.095 - 100bps Total NOP
Rupiah Indonesia IDR 70,404 70,841 69,966 IDR Indonesia Rupiah
ii. Risiko Tingkat Suku Bunga ii. Interest Rate Risk
Risiko suku bunga adalah risiko yang Interest rate risk is the risk that arises in
timbul pada posisi keuangan (neraca financial position (balance sheet and
dan rekening administratif) akibat dari administrative account) as a result of
perubahan suku bunga. Risiko suku changes in interest rates. This interest
bunga ini meliputi repricing risk rate risk includes repricing risk
(repricing mismatch antara komponen (repricing mismatch between asset and
aset dan liabilitas), basis risk liability components), basis risk (use of
(penggunaan suku bunga acuan yang different reference interest rates), yield
berbeda), yield curve risk (perubahan curve risk (changes in shape and slope
bentuk dan slope yield curve) dan yield curve) and option risk (repayment
option risk (pelunasan kredit atau of credit or disbursement of deposits
pencairan deposito sebelum jatuh before due date).
waktu).
Sensitivitas Risiko Pasar Suku Bunga Sensitivity of Market Risk in Interest
Rate
Sensitivitas risiko suku bunga pada Sensitivity of interest rate risk in trading
trading book yang dihitung dengan book is calculated using the Bank’s
menggunakan rasio excess modal excess capital ratio against interest rate
Bank terhadap risiko suku bunga risk (general and specific).
(umum dan spesifik).
Tabel di bawah ini menunjukkan The table below shows the Bank's
sensitivitas risiko pasar suku bunga sensitivity of market risk in interest rate
Bank (tidak diaudit): (unaudited):
Periode Akhir Bulan Desember 2024/
End of Month December 2024 Period
Sensitivitas Risiko
Suku Bunga/
Excess Modal/ Risiko Suku Bunga/ Sensitivity of Market
Excess Capital Interest Rate Risk Risk in Interest Rate
2024 - Desember 9,842,517 663,328 15 2024 - December
Sensitivitas risiko suku bunga pada Sensitivity of interest rate risk in
banking book menggunakan banking book using IRRBB approach
pendekatan IRRBB (Interest Rate Risk (Interest Rate Risk in Banking Book)
in Banking Book) yang mengacu which refers to SEOJK
kepada SEOJK No.12/SEOJK.03/2018 No.12/SEOJK.03/2018 concerning the
tentang Penerapan Manajemen Risiko Implementation of Risk Management
dan Pengukuran Risiko Pendekatan and Risk Measurement Standard
Standar untuk Risiko Suku Bunga Approach to Interest Rate Risk in the
dalam Banking Book bagi Bank Umum. Banking Book for Commercial Banks.
146
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Berdasarkan regulasi Otoritas Jasa Based on the Financial Services
Keuangan tersebut, Bank menerapkan Authority Regulations, the Bank applies
6 (enam) jenis skenario shock suku 6 (six) types of interest rate shock
bunga untuk perhitungan kerugian scenarios to calculate maximum loss
maksimum dari Nilai Ekonomi dari from Economic Values of Equity (EVE)
Ekuitas (Economic Value of Equity atau to capital Tier-1 on IRRBB, namely
EVE) terhadap modal Tier-1 pada Parallel Up, Parallel Down, Steepener,
IRRBB, yaitu Parallel Up, Parallel Flattener, Short Rates Up, and Short
Down, Steepener, Flattener, Short Rates Down. As for the calculation
Rates Up, dan Short Rates Down. maximum loss of Net Interest Income
Sedangkan untuk perhitungan kerugian (NII) to projection income on IRRBB
maksimum Pendapatan Bunga Neto uses 2 (two) shock scenarios, namely
(Net Interest Income atau NII) terhadap Parallel Up and Parallel Down. In each
target laba pada IRRBB menggunakan calculation, both changes in ∆EVE to
2 (dua) skenario shock, yaitu Parallel capital Tier-1 as well as ∆NII to
Up dan Parallel Down. Pada masing- projection income, the scenario used as
masing perhitungan, baik ∆EVE the maximum loss value is the scenario
terhadap modal Tier-1 maupun ∆NII that provides the highest loss. The
terhadap target laba, skenario yang IRRBB Exposure based on ∆NII to
digunakan sebagai nilai kerugian Profit Target 21.55% for the position as
maksimum adalah skenario yang of December 31, 2024. The ratio of
memberikan nilai kerugian tertinggi. ∆NII is within the Bank's threshold of
Eksposur IRRBB berdasarkan ∆NII 20% ≤ x < 25% of Profit Target or is in
terhadap Target Laba 21,55% untuk the Moderate risk category. IRRBB
posisi 31 Desember 2024. Tingkat exposure based on ∆EVE to Capital is
rasio ∆NII tersebut berada didalam 27.14% for the position as of December
threshold Bank 20% ≤ x < 25% dari 31, 2024. The ∆EVE ratio is above the
Target Laba atau berada pada Bank's threshold of >20% of Tier-1
peringkat risiko Moderate. Sedangkan capital or is in the High risk rating,
eksposur IRRBB berdasarkan ∆EVE which indicates that the structure of
terhadap Modal 27,14% untuk posisi assets and liabilities Banks are
31 Desember 2024. Tingkat rasio sensitive to changes in market interest
∆EVE tersebut berada pada threshold rates.
Bank >20% dari modal Tier-1 atau
berada pada peringkat risiko High,
menunjukkan bahwa struktur aset dan
liabilitas Bank sensitif terhadap
perubahan suku bunga pasar.
Tabel berikut ini menyajikan portofolio The table below summarizes the
banking book pada nilai tercatatnya banking book portfolios at their carrying
(sebelum cadangan kerugian amounts (before allowance for
penurunan nilai), yang dikategorikan impairment losses), categorized by the
berdasarkan mana yang lebih awal earlier of which repricing or contractual
antara tanggal repricing atau tanggal maturity dates:
jatuh tempo kontraktual:
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2024
Instrumen bunga variabel/ Instrumen bunga tetap/
Floating rate instruments Fixed rate instruments
Kurang dari 3 bulan- Kurang dari 3 bulan- Lebih dari
3 bulan/ 1 tahun/ 3 bulan/ 1 tahun/ 2 tahun/
Jumlah/ Less than 3 months- Less than 3 months- 1-2 tahun/ More than
Total 3 months 1 year 3 months 1 year 1-2 years 2 years
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 831,826 -- -- 831,826 -- -- -- and other banks
Efek-efek 45,946,959 -- -- 638,182 10,250,640 638,762 34,419,375 Securities
Efek-efek yang
dibeli dengan Securities purchased
janji dijual under agreement
kembali 1,389,981 -- -- 1,389,981 -- -- -- to resell
Kredit yang
diberikan 64,645,281 1,321,398 51,644,456 568,640 1,846,583 3,125,234 6,138,970 Loans
Aset lain-lain 447,514 -- -- 240,884 -- 206,630 -- Other assets
Total 113,261,561 1,321,398 51,644,456 3,669,513 12,097,223 3,970,626 40,558,345 Total
Simpanan dari Deposits from
nasabah (91,669,297) (27,570,292) -- (61,255,083) (2,843,922) -- -- customers
Simpanan dari Deposits from
bank lain (3,833,032) (175,052) -- (3,656,480) (1,500) -- -- other banks
Efek-efek yang
dijual dengan Securities sold under
janji dibeli repurchased
kembali (12,947,188) -- -- (12,947,188) -- -- -- agreement
Pinjaman yang
diterima (3,987,600) -- (2,700,000) (1,287,600) -- -- -- Fund borrowings
Obligasi Subordinated
subordinasi (50,000) -- -- -- (50,000) -- -- bonds
Total (112,487,117) (27,745,344) (2,700,000) (79,146,351) (2,895,422) -- -- Total
Neto 774,444 (26,423,946) 48,944,456 (75,476,838) 9,201,801 3,970,626 40,558,345 Net
31 Desember/December 31, 2023
Instrumen bunga variabel/ Instrumen bunga tetap/
Floating rate instruments Fixed rate instruments
Kurang dari 3 bulan- Kurang dari 3 bulan- Lebih dari
3 bulan/ 1 tahun/ 3 bulan/ 1 tahun/ 2 tahun/
Jumlah/ Less than 3 months- Less than 3 months- 1-2 tahun/ More than
Total 3 months 1 year 3 months 1 year 1-2 years 2 years
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 3,356,000 -- -- 3,356,000 -- -- -- and other banks
Efek-efek 35,467,877 -- -- 13,538 4,984,386 1,461,049 29,008,904 Securities
Efek-efek yang
dibeli dengan Securities purchased
janji dijual under agreement
kembali 7,215,441 -- -- 7,215,441 -- -- -- to resell
Kredit yang
diberikan 66,292,896 1,186,436 52,096,197 442,429 1,748,822 3,843,449 6,975,563 Loans
Aset lain-lain 492,276 -- -- 285,646 -- -- 206,630 Other assets
Total 112,824,490 1,186,436 52,096,197 11,313,054 6,733,208 5,304,498 36,191,097 Total
Simpanan dari Deposits from
nasabah (89,435,750) (25,787,966) -- (60,049,173) (3,598,611) -- -- customers
Simpanan dari Deposits from
bank lain (3,872,596) (319,204) -- (3,548,892) (4,500) -- -- other banks
Efek-efek yang
dijual dengan Securities sold under
janji dibeli repurchased
kembali (12,573,231) -- -- (12,573,231) -- -- -- agreement
Pinjaman yang
diterima (2,909,228) -- -- (1,154,775) (1,754,453) -- -- Fund borrowings
Obligasi Subordinated
subordinasi (50,000) -- -- -- -- (50,000) -- bonds
Total (108,840,805) (26,107,170) -- (77,326,071) (5,357,564) (50,000) -- Total
Neto 3,983,685 (24,920,734) 52,096,197 (66,013,017) 1,375,644 5,254,498 36,191,097 Net
148
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tabel dibawah merupakan ikhtisar dari The table below summarize the
rata-rata suku bunga efektif untuk weighted average effective interest
setiap instrumen keuangan: rates for each financial instrument:
2024 2023
Aset Assets
Rupiah Rupiah
Penempatan pada Bank Placement with Bank
Indonesia dan bank lain 5.81% 5.38% Indonesia and other banks
Efek-efek Securities
Obligasi Pemerintah 6.56% 6.31% Government bonds
Obligasi korporasi 7.89% 7.76% Corporate bonds
Kredit yang diberikan Loans
Kredit Usaha Kecil 14.84% 19.04% Small Enterprises loans
Kartu kredit 15.36% 14.42% Credit card
Kredit lainnya 10.63% 10.59% Other loans
Mata uang asing Foreign currencies
Penempatan pada Bank Placement with Bank
Indonesia dan bank lain 5.04% 4.93% Indonesia and other banks
Efek-efek Securities
Obligasi Pemerintah 3.65% 3.70% Government bonds
Kredit yang diberikan 10.37% 11.08% Loans
Liabilitas Liabilities
Rupiah Rupiah
Simpanan dari nasabah Deposits from customers
Giro 3.93% 3.04% Current accounts
Tabungan 1.40% 1.33% Saving deposits
Deposito berjangka 5.73% 5.26% Time deposits
Simpanan dari bank lain Deposits from other banks
Call money 6.28% 5.92% Interbank call money
Giro 4.52% 4.79% Current accounts
Tabungan 1.11% 1.20% Saving deposits
Deposito berjangka 3.90% 4.92% Time deposits
Mata uang asing Foreign currencies
Simpanan dari nasabah Deposits from customers
Giro 2.00% 2.51% Current account
Tabungan 0.12% 0.19% Saving deposits
Deposito berjangka 5.00% 3.77% Time deposits
Simpanan dari bank lain Deposits from other banks
Call money 5.39% 5.23% Call money
Bank melakukan pengukuran dan The Bank conduct measurement and
pelaporan risiko pasar secara periodik reporting periodically to Regulator in
ke Regulator dalam mengelola risiko managing market risk based on SEOJK
pasar yang mengacu kepada SEOJK No.14/SEOJK.03/2017 about the
No.14/SEOJK.03/2017 tentang market risk parameters in Bank
Penilaian Tingkat Kesehatan Bank Soundness Assessment (BSA) using
(PTKB) dengan menggunakan risk approach (Risk-based Bank
pendekatan risiko (Risk- based Bank Rating/RBBR), consisting of 2 parts:
Rating/RBBR) yang terdiri dari 2
bagian, yaitu:
1. Risiko Inheren 1. Inherent Risk
a. Volume dan Komposisi a. Volume and Composition
Portofolio Portfolio
b. Kerugian Potensial Risiko Suku b. Potential loss Interest Rate
Bunga dalam Banking Book Risk in Banking Book - IRRBB)
(IRRBB)
c. Strategi dan Kebijakan Bisnis c. Strategies and Business
Policies
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Strategi Trading • Trading Strategies
• Strategi Bisnis terkait Suku • Business strategies on
Bunga pada banking book Interest Rate in Banking
Book
2. Kualitas Penerapan Manajemen 2. Risk Management Quality
Risiko
a. Tata kelola risiko a. Risk governance
b. Kerangka manajemen risiko b. Risk management framework
c. Proses manajemen risiko, c. Risk management process,
sistem informasi dan sumber information systems and
daya manusia human resources
d. Sistem pengendalian risiko d. Risk control system
e. Risiko Likuiditas e. Liquidity Risk
Risiko likuiditas adalah risiko yang disebabkan Liquidity risk is the risk caused by the Bank’s
oleh ketidakmampuan Bank dalam memenuhi inability to meet its obligation associated with
kewajiban yang telah jatuh tempo dan menutup financial liabilities at due date and cover
posisi di pasar. Risiko likuiditas merupakan position created from market. Liquidity risk is
risiko yang terpenting pada bank umum dan the most important risk for commercial bank
perlu dikelola secara berkesinambungan. and as such needs to be managed on an on-
going basis.
Selain itu, pengelolaan aset dan liabilitas Bank Moreover, monitoring over the Bank’s assets
dilakukan melalui rapat ALCO yang and liabilities is addressed through ALCO
dilaksanakan setiap 1 (satu) bulan sekali. meeting held once in every month. The
Pembahasan difokuskan pada penyelarasan meeting focuses on aligning short-term and
strategi jangka pendek dan jangka panjang long-term strategy of the Bank with national
Bank dengan kondisi perekonomian nasional, economic conditions, especially the
terutama penyesuaian kondisi likuiditas Bank. adjustments to the Bank’s liquidity conditions.
Bank juga menyusun kebijakan pengelolaan The Bank’s also developed liquidity
risiko likuiditas yang memaparkan tanggung management policy defines the
jawab, pengelolaan dan pendekatan strategis responsibilities, management and strategic
yang diambil untuk menjamin ketersediaan approach to be taken to ensure that sufficient
likuiditas yang cukup untuk memenuhi liquidity is maintained to meet the Bank’s
kewajiban bank secara kontraktual maupun contractual or regulatory obligations.
yang disyaratkan oleh regulator.
Peraturan Otoritas Jasa Keuangan No. 42/ Regulation of the Financial Services Authority
POJK.03/2015 tanggal 23 Desember 2015 No.42/ POJK.03/2015 dated December 23,
tentang Kewajiban Pemenuhan Rasio 2015 concerning the Obligation of Liquidity
Kecukupan Likuiditas (Liquidity Coverage Coverage Ratio for Commercial Banks and the
Ratio) Bagi Bank Umum dan Peraturan Otoritas Regulation of the Financial Services Authority
Jasa Keuangan No.32/POJK.03/2016 tentang No.32/POJK.03/2016 concerning Amendment
Perubahan atas Peraturan Otoritas Jasa to the Rules of the Financial Services Authority
Keuangan No.6/POJK.03/2015 tentang No.6/POJK.03/ 2015 on Transparency and
Transparansi dan Publikasi Laporan Bank. Publication of Bank Reports. The Bank has
Bank telah menyampaikan laporan LCR submitted LCR (individual) reports on a
individual secara bulanan ke Otoritas Jasa monthly basis to the Financial Services
Keuangan dan mempublikasikan laporan LCR Authority and publishes quarterly LCR reports
triwulanan individual pada situs web Bank. LCR (individual) on the Bank's website. Based on
Bank (individual) selalu terjaga di atas batas the calculation, the Bank's LCR (individually)
minimum rasio LCR sebesar 100%. shall always be maintained above the
Berdasarkan perhitungan, LCR rata-rata harian minimum LCR ratio that is 100%. Based on the
pada posisi 31 Desember 2024 sebesar calculation, the average daily LCR at
230,89% dan LCR triwulanan posisi 31 December 31, 2024 amounted to 230.89%,
Desember 2024 sebesar 214,96%. respectively and quarterly LCR at December
31, 2024 amounted to 214.96%.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Terkait dengan POJK Nomor 50/POJK.03/2017 Related with the regulation of the Financial
tentang Kewajiban Pemenuhan Rasio Services Authority No.50/POJK.03/2017
Pendanaan Stabil Bersih (Net Stable Funding concerning the Obligation of Net Stable
Ratio) Bagi Bank Umum, Bank menyampaikan Funding Ratio for Commercial Banks, the Bank
laporan NSFR secara triwulanan (individual) ke has submitted NSFR report on quarterly
Otoritas Jasa Keuangan dan mempublikasikan (individual) to Financial Services Authority and
laporan NSFR triwulanan (individual) pada situs published NSFR report to Bank's website.
web Bank. Berdasarkan perhitungan, NSFR Based on the calculation, the Bank's NSFR
Bank pada tanggal 31 Desember 2024 sebesar (individually) as of December 31, 2024
125,19%, berada diatas minimum NSFR yaitu amounted to 125,19%, respectively which is
100%. above the minimum NSFR that is 100%.
Eksposur terhadap risiko likuiditas Exposure to liquidity risk
Bank bergantung pada simpanan dari nasabah The Bank relies on deposits from customers
dan simpanan dari bank lain sebagai sumber and deposits from other banks as its primary
pendanaan utama yang memiliki masa jatuh sources of funding which generally have
tempo yang pendek dan sebagian besar dapat shorter maturities and a large proportion of
ditarik sewaktu-waktu. Pendanaan dengan them are repayable on demand. The short-
jangka waktu yang pendek tersebut term nature of these deposits increases the
meningkatkan risiko likuiditas Bank, oleh Bank’s liquidity risk, therefore, the Bank
karena itu, Bank secara aktif mengelola risiko actively manages this risk through maintaining
tersebut dengan memberikan tingkat suku competitive pricing and constant monitoring of
bunga yang bersaing dan secara terus- market trends.
menerus memantau pergerakan pasar.
Adapun pemantauan risiko likuiditas tersebut The monitoring of liquidity risk includes:
antara lain: Pemantauan Giro Wajib Minimum Monitoring of Statutory Reserves (GWM),
(GWM), Liquidity Coverage Ratio (LCR), Net Liquidity Coverage Ratio (LCR), Net Stable
Stable Funding Ratio (NSFR), Aset Likuid Funding Ratio (NSFR), Liquid Assets to Non
terhadap Non Core Deposit (AL/NCD), Aset Core Deposits (AL/NCD), Liquid Assets to
Likuid terhadap Dana Pihak Ketiga (AL/DPK), Third Party Funds (AL/DPK), Macroprudential
Rasio Intermediasi Makroprudensial (RIM), Intermediation Ratio (RIM), Cash Flow
Proyeksi Arus Kas (cashflow), dan Contingency Projection, and Contingency Funding Plan
Funding Plan (CFP). Pemantauan rasio (CFP). Monitoring of this ratio is reported
tersebut dilaporkan secara rutin kepada pihak regularly to management and regulators.
manajemen dan regulator.
Bank juga melakukan pengukuran dan The Bank also conducts measurement and
pelaporan secara periodik ke Bank Indonesia reporting to the Bank Indonesia periodically on
mengenai pengelolaan risiko likuiditas liquidity risk management based on liquidity
mengacu kepada parameter risiko likuiditas risk parameters Bank Soundness Assessment
dalam Penilaian Tingkat Kesehatan Bank (BSA) using risk approach (Risk-based Bank
(PTKB) dengan menggunakan pendekatan Ratings/RBBR) which consists of 2 parts:
risiko (Risk-based Bank Rating/RBBR) yang
terdiri dari 2 bagian, yaitu:
1. Risiko Inheren 1. Inherent Risk
a. Komposisi dari aset, liabilitas, dan a. Composition of assets, liabilities, and
transaksi rekening administratif. administrative account transactions.
b. Konsentrasi dari aset dan liabilitas. b. Concentration of assets and liabilities.
c. Kerentanan pada kebutuhan c. Vulnerability of funding needs.
pendanaan.
d. Akses pada sumber-sumber d. Access to funding resources.
pendanaan.
2. Kualitas Penerapan Manajemen Risiko 2. Risk Management Quality
a. Tata kelola Risiko Likuiditas. a. Liquidity Risk governance.
b. Kerangka manajemen Risiko Likuiditas. b. Liquidity Risk management framework.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
c. Proses manajemen Risiko Likuiditas, c. Liquidity Risk management process,
sistem informasi dan sumber daya information systems and human
manusia. resources.
d. Sistem pengendalian Risiko Likuiditas. d. Liquidity Risk control system.
Selain itu, Bank juga melakukan pengukuran Furthermore, the Bank’s also measure and
dan mengelola Risiko Likuiditas seperti rasio managing liquidity risk such as the ratio of
aset likuid terhadap total simpanan dari liquid assets to total funding from customers.
nasabah. Pada 31 Desember 2024 dan As of December 31, 2024 and 2023, the
2023, rasio dari aset likuid dibandingkan reported ratio of liquid assets to total funding
dengan total simpanan dari nasabah yang from customers were 65.37% and 50.58%.
dilaporkan masing-masing adalah sebesar
65,37% dan 50,58%.
2024 2023
Kas dan setara kas 10,185,972 11,679,531 Cash and cash equivalents
Efek-efek investasi selain yang Securities, excluding items
diklasifikasikan classified as cash and
sebagai kas dan setara kas 49,503,610 37,426,300 cash equivalents
Simpanan dari bank lain (3,833,032) (3,872,596) Deposits from other banks
55,856,550 45,233,235
Simpanan dari nasabah 91,669,297 89,435,750 Deposits from customers
Rasio aset likuid terhadap Ratio of liquid assets to deposits
simpanan dari nasabah 60.93% 50.58% from customers
Analisis perbedaan jatuh tempo aset dan Maturity gap analysis of financial assets and
liabilitas keuangan liabilities
Tabel di bawah ini menyajikan analisis jatuh The table below shows an analysis of
tempo nilai tercatat dari aset keuangan maturities of the carrying amount of financial
(sebelum pendapatan bunga yang assets (before unearned interest income and
ditangguhkan dan cadangan kerugian allowance for impairment losses) and financial
penurunan nilai) dan liabilitas keuangan Bank liabilities of the Bank as of December 31, 2024
pada tanggal 31 Desember 2024 dan 2023, and 2023, based on remaining term to
berdasarkan jangka waktu yang tersisa sampai contractual maturity:
tanggal jatuh tempo kontraktual:
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2024
Tidak
mempunyai
Nilai tanggal jatuh Kurang dari <3-12 < 12-60 Lebih dari
tercatat/ tempo/No 1 bulan/ bulan/ bulan/ 60 bulan/
Carrying contractual Less than 1-3 bulan/ <3-12 < 12-60 More than
Value maturity 1 month 1-3 months months months 60 months
ASET ASSETS
Kas 873,509 873,509 -- -- -- -- -- Cash
Giro pada Current accounts with
Bank Indonesia 7,525,245 7,525,245 -- -- -- -- -- Bank Indonesia
Giro pada Current accounts with
bank lain 955,392 955,392 -- -- -- -- -- other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 831,826 -- 831,826 -- -- -- -- and other banks
Efek-efek 49,503,610 -- -- 683,459 11,069,647 1,533,356 36,217,148 Securities
Efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 1,389,981 -- 1,389,981 -- -- -- -- resell agreement
Tagihan derivatif 48,734 -- 48,734 -- -- -- -- Derivative receivables
Kredit yang diberikan - bruto 64,654,652 -- 7,521,908 796,153 5,318,513 31,791,906 19,226,172 Loans - gross
Tagihan Akseptasi 9,234 -- 3,119 4,905 1,210 -- -- Acceptance receivables
Aset lain-lain *) 1,599,780 19,566 1,373,584 -- -- 206,630 -- Other assets *)
Total 127,391,963 9,373,712 11,169,152 1,484,517 16,389,370 33,531,892 55,443,320 Total
Liabilitas segera (179,318) -- (179,318) -- -- -- -- Obligations due immediately
Simpanan dari nasabah (91,669,297) (27,146,325) (44,224,333) (17,083,093) (3,014,764) (188,038) (12,744) Deposits from customers
Simpanan dari bank lain (3,833,032) (175,052) (3,635,480) (21,000) (1,500) -- -- Deposits from other banks
Liabilitas derivatif (121,059) -- (121,059) -- -- -- -- Derivative payable
Utang Akseptasi (9,234) -- (3,119) (4,905) (1,210) -- -- Acceptance payable
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali (12,947,188) -- (12,947,188) -- -- -- -- repurchased agreements
Pinjaman yang diterima (3,987,600) -- (482,850) (804,750) (500,000) (2,200,000) -- Fund borrowings
Obligasi subordinasi (50,000) -- -- -- (50,000) -- -- Subordinated bonds
Beban yang masih
harus dibayar Accrued expenses and
dan liabilitas lain-lain**) (303,608) -- (303,608) -- -- -- -- other liabilities**)
Total (113,100,336) (27,321,377) (61,896,955) (17,913,748) (3,567,474) (2,388,038) (12,744) Total
Neto 14,291,627 (17,947,665) (50,727,803) (16,429,231) 12,821,896 31,143,854 55,430,576 Net
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga, dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities, and restricted assets
**) Termasuk di dalam biaya yang masih harus dibayar dan liabilitas lain-lain merupakan bunga yang masih harus dibayar, setoran jaminan, liabilitas sewa, dan kewajiban pembelian surat berharga/
Included in accrued expenses and other liabilities are accrued interest payables, guarantee deposits, lease liabilities, and liabilities to purchase of marketable securities
Tidak
mempunyai
Nilai tanggal jatuh Kurang dari <3-12 < 12-60 Lebih dari
tercatat/ tempo/No 1 bulan/ bulan/ bulan/ 60 bulan/
Carrying contractual Less than 1-3 bulan/ <3-12 < 12-60 More than
Value maturity 1 month 1-3 months months months 60 months
ASET ASSETS
Kas 855,222 855,222 -- -- -- -- -- Cash
Giro pada Current accounts with
Bank Indonesia 6,822,433 6,822,433 -- -- -- -- -- Bank Indonesia
Giro pada Current accounts with
bank lain 645,876 645,876 -- -- -- -- -- other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 3,356,000 -- 2,449,657 -- 906,343 -- -- and other banks
Efek-efek 37,624,588 -- -- 13,538 4,985,039 2,400,487 30,225,524 Securities
Efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 7,215,441 -- 7,215,441 -- -- -- -- resell agreement
Tagihan derivatif 20,974 -- 20,974 -- -- -- -- Derivative receivables
Kredit yang diberikan - bruto 66,304,719 -- 6,798,668 771,209 6,512,167 35,677,360 16,545,315 Loans - gross
Aset lain-lain *) 1,525,993 20,885 1,298,478 -- -- 206,630 -- Other assets *)
Total 124,371,246 8,344,416 17,783,218 784,747 12,403,549 38,284,477 46,770,839 Total
Liabilitas segera (296,179) -- (296,179) -- -- -- -- Obligations due immediately
Simpanan dari nasabah (89,435,750) (25,474,093) (46,052,618) (14,033,421) (3,673,412) (187,525) (14,681) Deposits from customers
Simpanan dari bank lain (3,872,596) (319,204) (3,528,392) (20,500) (4,500) -- -- Deposits from other banks
Liabilitas derivatif (18,931) -- (18,931) -- -- -- -- Derivative payable
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali (12,573,231) -- (12,573,231) -- -- -- -- repurchased agreements
Pinjaman yang diterima (2,909,228) -- (461,910) (692,865) (1,754,453) -- -- Fund borrowings
Obligasi subordinasi (50,000) -- -- -- -- (50,000) -- Subordinated bonds
Beban yang masih
harus dibayar Accrued expenses and
dan liabilitas lain-lain**) (427,497) -- (427,497) -- -- -- -- other liabilities**)
Total (109,583,412) (25,793,297) (63,358,758) (14,746,786) (5,432,365) (237,525) (14,681) Total
Neto 14,787,834 (17,448,881) (45,575,540) (13,962,039) 6,971,184 38,046,952 46,756,158 Net
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga, dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities, and restricted assets
**) Termasuk di dalam biaya yang masih harus dibayar dan liabilitas lain-lain merupakan bunga yang masih harus dibayar, setoran jaminan, liabilitas sewa, dan kewajiban pembelian surat berharga/
Included in accrued expenses and other liabilities are accrued interest payables, guarantee deposits, lease liabilities, and liabilities to purchase of marketable securities
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tabel di bawah ini menunjukkan sisa jatuh The table below shows the remaining
tempo kontraktual dari liabilitas keuangan contractual maturities of financial liabilities
berdasarkan pada undiscounted cash flows based on undiscounted cash flows (unaudited).
(tidak diaudit).
31 Desember/December 31, 2024
Tidak
mempunyai
tanggal
jatuh Kurang dari <3-12 < 12-60 Lebih dari
tempo/No 1 bulan/ bulan/ bulan/ 60 bulan/
Jumlah/ contractual less than 1-3 bulan/ <3-12 < 12-60 More than
Total maturity 1 month 1-3 months months months 60 months
LIABILITAS LIABILITIES
Liabilitas segera 179,318 -- 179,318 -- -- -- -- Obligations due immediately
Simpanan dari
nasabah 92,218,539 27,146,325 44,533,351 17,253,395 3,084,686 188,038 12,744 Deposits from customers
Simpanan dari
bank lain 3,835,231 175,052 3,637,495 21,143 1,541 -- -- Deposits from other banks
Efek-efek yang djual
dengan janji Securities sold under
dibeli kembali 12,947,188 -- 12,947,188 -- -- -- -- repurchased agreements
Liabilitas derivatif 121,059 -- 121,059 -- -- -- -- Derivatives payable
Utang akseptasi 9,234 -- 3,119 4,905 1,210 -- -- Acceptance payable
Pinjaman yang diterima 3,997,719 -- 492,969 804,750 500,000 2,200,000 -- Fund borrowings
Obligasi subordinasi 50,416 -- 416 -- 50,000 -- -- Subordinated bonds
Beban yang masih
harus dibayar
dan liabilitas Accrued expenses and
lain-lain**) 100,096 -- 100,096 -- -- -- -- other liabilities**)
Total 113,458,800 27,321,377 62,015,011 18,084,193 3,637,437 2,388,038 12,744 Total
**) Termasuk di dalam biaya yang masih harus dibayar dan liabilitas lain-lain merupakan setoran jaminan dan kewajiban pembelian surat berharga/
Included in accrued expenses and other liabilities are guarantee deposits and liabilities to purchase of marketable securities
31 Desember/December 31, 2023
Tidak
mempunyai
tanggal
jatuh Kurang dari <3-12 < 12-60 Lebih dari
tempo/No 1 bulan/ bulan/ bulan/ 60 bulan/
Jumlah/ contractual less than 1-3 bulan/ <3-12 < 12-60 More than
Total maturity 1 month 1-3 months months months 60 months
LIABILITAS LIABILITIES
Liabilitas segera 296,179 -- 296,179 -- -- -- -- Obligations due immediately
Simpanan dari
nasabah 89,969,700 25,474,093 46,359,775 14,171,274 3,762,352 187,525 14,681 Deposits from customers
Simpanan dari
bank lain 3,876,629 319,204 3,532,185 20,640 4,600 -- Deposits from other banks
Efek-efek yang djual
dengan janji Securities sold under
dibeli kembali 12,573,231 -- 12,573,231 -- -- -- -- repurchased agreements
Liabilitas derivatif 18,931 -- 18,931 -- -- -- -- Derivatives payable
Utang akseptasi -- -- -- -- -- -- -- Acceptance payable
Pinjaman yang diterima 2,916,491 -- 469,173 692,865 1,754,453 -- -- Fund borrowings
Obligasi subordinasi 50,416 -- 416 -- -- 50,000 -- Subordinated bonds
Beban yang masih
harus dibayar
dan liabilitas Accrued expenses and
lain-lain**) 108,868 -- 108,868 -- -- -- -- other liabilities**)
Total 109,810,445 25,793,297 63,358,758 14,884,779 5,521,405 237,525 14,681 Total
**) Termasuk di dalam biaya yang masih harus dibayar dan liabilitas lain-lain merupakan setoran jaminan dan kewajiban pembelian surat berharga/
Included in accrued expenses and other liabilities are guarantee deposits and liabilities to purchase of marketable securities
f. Risiko Operasional f. Operational Risk
Bank senantiasa menyempurnakan The Bank constantly improves its operational
implementasi manajemen risiko operasional risk management implementation by increasing
dengan meningkatkan kesadaran para pegawai employee’s risk awareness and improving the
terhadap risiko serta menyempurnakan policies and procedures for banking
kebijakan dan prosedur untuk operasional operations. These efforts are aimed to mitigate
bank. Berbagai upaya ini ditujukan untuk inherent risk as well as to improve control
memitigasi risiko inheren dan terus system particularly for the Bank’s operational
meningkatkan sistem pengendalian khususnya risks. Bank continuously increases risk
terhadap risiko operasional. Bank terus- awareness of its employees through various
menerus meningkatkan kesadaran risiko media including e-campaign, bulletins, and
seluruh pegawainya melalui berbagai media direct socialization.
termasuk e-campaign, buletin dan sosialisasi
secara langsung.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bank telah memiliki aplikasi Operational Risk The Bank has implemented the Operational
Web Links (OWL) pada menu Operational Risk Risk Web Links (OWL) application with the
Online Test (OPRIST) untuk Operational Risk Online Test (OPRIST) menu
menyelenggarakan tes online kepada pegawai to conduct online tests for branch and regional
kantor cabang maupun regional serta sebagian office employees as well as some head office
pegawai kantor pusat. Tujuannya adalah untuk employees. The purpose is to measure
mengukur penguasaan dan pemahaman mastery and understanding of Policies and
terhadap Kebijakan dan Prosedur serta Procedures as well as Product Knowledge.
Pengetahuan Produk. Pelaksanaan OPRIST The OPRIST is conducted regularly. Currently,
dilakukan secara rutin. Saat ini pelaksanaan the implementation of OPRIST can also be
OPRIST juga dapat dilakukan melalui aplikasi done through the MEMo (Mega Employee
MEMo (Mega Employee Mobile). Hal ini Mobile) application. This aims to make it easier
bertujuan untuk mempermudah pegawai for employees to carry out OPRIST which can
melakukan OPRIST yang dapat diakses diluar be accessed outside the office environment
lingkungan kantor dengan menggunakan using a non-intranet internet network.
jaringan internet non-intranet
OPRIST dapat dilakukan secara tematik, yakni OPRIST can be conducted thematically,
materi tes difokuskan ke proses-proses focusing the test material on operational
operasional di kantor cabang, kantor regional, processes in branch offices, regional offices,
dan kantor pusat yang dianggap berisiko tinggi. and the head office that are considered
Selain itu, Bank juga telah menyelenggarakan highrisk. Additionally, the Bank has organized
e-learning dengan modul Operational Risk e-learning with the Operational Risk
Management sejak tahun 2018. E-learning Management module since 2018. This
Operational Risk Management tersebut diikuti Operational Risk Management e-learning is
ditujukan kepada oleh seluruh pegawai Bank. intended for all Bank employees.
Selain Menu OPRIST, pada aplikasi OWL juga In addition to the OPRIST Menu, the OWL
terdapat menu dashboard untuk melakukan application has a Dashboard menu to monitor
monitoring GL Kerugian Operasional Bank, the Bank's Operational Loss General Ledger.
dimana Bank Melakukan Monitoring dan The Bank Monitors and analysis all
analisis seluruh GL Kerugian Operasional Operational Losses General Ledger every
setiap bulannya untuk memastikan pembukuan month to ensure that the bookkeeping of
Kerugian Operasional yang dilakukan oleh Unit Operational Losses carried out by the Work
Kerja telah sesuai dengan peruntukannya, Unit is in accordance, building Loss data
membangun data Kerugian Operasional Operations as an implementation of
sebagai pendukung perhitungan ATMR Risiko Operational Risk RWA calculations using the
Operasional dengan metode Pendekatan Standardized Approach method based on the
Standar yang diterapkan berdasarkan Surat Financial Services Authority and provides an
Edaran Otoritas Jasa Keuangan dan overview to the Work Unit of the Operational
memberikan gambaran kepada Unit Kerja Losses that occur, to become a lesson
terhadap Kerugian Operasional yang terjadi, learned.
untuk menjadi lesson learned.
Bank telah memiliki Kebijakan Business The Bank has a Business Continuity
Continuity Management (BCM) yang secara Management (BCM) Policy which that
komprehensif bertujuan untuk menangani comprehensively aims to address various
berbagai gangguan/bencana alam, non-alam, disruptions/natural, non-natural, and social
dan sosial seperti akibat perbuatan manusia, disasters such as disorders/ disasters by man,
sosial dan/atau alam, misalkan kebakaran, social and/or nature, e.g. fires, earthquake,
gempa bumi, banjir, demonstrasi, dan lain-lain. flood, demonstrations, and others. This policy
Kebijakan ini disusun untuk menjamin kegiatan was developed is designed to ensure that
operasional bisnis dan sumber daya kritikal Bank’s business operations and the Bank’s
Bank tetap dapat berfungsi walaupun terjadi critical resources can continue to still function
gangguan/bencana atau membangun resiliensi despite the disruptions/disasters or to build
(ketahanan) dan kemampuan untuk memberi resilience, and the ability to respond to
respon secara efektif terhadap suatu kondisi effectively respond to a disaster conditions
155
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
bencana guna melindungi kepentingan para situation in order to protect the interests of the
stakeholders, reputasi dan nama baik Bank. stakeholders, and the reputation and the good
name of the Bank’s name.
Di dalam komponen BCM, Bank menyusun In Business Continuity Management (BCM)
Continuity Plan guna memastikan component, the Bank arrange Continuity Plan
kelangsungan operasional perusahaan dalam to ensure the continuity of the company
menghadapi krisis. Pada dasarnya Continuity operational amidst crisis. Basically continuity
Plan ini dirancang sebagai posisi pencegahan plan designed as a preventive position, where
(preventif), dimana bencana dapat timbul disaster may arise any time that makes
sewaktu-waktu sehingga proses bisnis business process stranded. Continuity Plan
terhambat. Strategi Continuity Plan telah diuji strategy have been tested and works well in
dan berjalan dengan baik ketika menghadapi this Covid-19 pandemic situation, on both
pandemi Covid-19, bencana sosial, dan social and natural disasters.
bencana alam.
Untuk melengkapi hal di atas, Bank juga telah On the other hand, Bank also has emergency
memiliki prosedur tanggap darurat terkait procedure related to life safety in the condition
keselamatan jiwa pada kondisi krisis serta of crisis and Disaster Recovery Center (DRC)
Disaster Recovery Center (DRC) sebagai as the Bank IT Recovery Center to assure the
Pusat Recovery Teknologi Informasi Bank continuity of the Bank’s operations if the
apabila terjadi gangguan infrastruktur pada infrastructure of the data center at Head Office
data center di Kantor Pusat. Guna memastikan is disrupted. To ensure DRC readiness, the
kesiapan DRC, Bank menyelenggarakan uji Bank has been doing the periodically test.
coba secara periodik.
Bank mengembangkan Operational Risk The Bank developed an Operational Risk
Management System (ORMS) dalam rangka Management System (ORMS) as an
penyempurnaan tools yang telah ada. ORMS improvement of the existing tools. ORMS
memiliki tiga modul yakni Risk Control Self comprises three modules: Risk Control Self
Assessment (RCSA), Risk Event Database Assessment (RCSA), Risk Event Database
(RED) dan Key Risk Indicator (KRI). (RED), and Key Risk Indicator (KRI). Further
Selanjutnya akan dilakukan pengembangan ini enhancements of these three tools will be
akan dilakukan pada ketiga tools tersebut pada integrated into the Operational Risk Web Links
aplikasi Operational Risk Web Links (OWL). (OWL) application.
RCSA digunakan untuk membantu risk owner RCSA is utilized to assist risk owners to
dalam melakukan proses manajemen risiko manage the operational risk management
operasional yang mencakup identifikasi dan process, which involves the identification and
pengukuran efektivitas control terhadap risiko effective control measurement of operational
operasional secara mandiri yang bersifat risk independently, in a predictive and
prediktif dan preventif. Sedangkan RED preventive manner. Meanwhile RED is a tool
merupakan tool yang berfungsi sebagai that functions as a risk events database, which
database peristiwa risiko, yang digunakan is used for Bank’s learning data. Furthermore
untuk data pembelajaran Bank. Selanjutnya, KRI, a helping tool which gives earlier
KRI adalah alat bantu yang memberikan information regarding symptoms and risks
informasi secara dini mengenai gejala maupun which have inclining trend.
risiko yang trennya menunjukkan peningkatan.
Komite Produk yang dibentuk telah The Product Committee that has been
dioptimalkan fungsinya, yakni selain established has optimized its functions, namely
mengidentifikasi dan memitigasi risiko yang in addition to identifying and mitigating the
melekat pada produk dan aktivitas baru, juga risks inherent in new products and activities, it
melakukan evaluasi terhadap kinerja produk- also evaluates the performance of products
produk yang telah diluncurkan. that have already been launched.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Guna memudahkan langkah-langkah mitigasi In order to ease steps to mitigate product risks
risiko produk oleh unit-unit kerja yang terkait, by related units, the Bank has developed risk
Bank telah menyusun pedoman pengelolaan management guidance for bank products.
risiko untuk produk bank produk tertentu, certain products, among others,
antara lain bancassurance dan reksa dana. bancassurance and mutual funds.
Bank juga melakukan pengukuran dan The Bank also conducts measurement and
pelaporan secara periodik ke Otoritas Jasa reporting to the Financial Services Authority
Keuangan mengenai pengelolaan risiko periodically on operational risk management
operasional yang mengacu kepada parameter based on operational risk parameters Bank
risiko operasional dalam Penilaian Tingkat Soundness Assessment (BSA) using risk
Kesehatan Bank (PTKB) dengan menggunakan approach (Risk-based Bank Ratings/RBBR)
pendekatan risiko (Risk-based Bank which consists of 2 parts:
Rating/RBBR) yang terdiri dari 2 bagian, yaitu:
1. Risiko Inheren 1. Inherent Risk
• Karakteristik dan Kompleksitas Bisnis • Characteristic and Complexity of
Business
• Sumber Daya Manusia • Human Resources
• Teknologi dan Infrastruktur Pendukung • Technology and Supporting
Infrastructure
• Fraud • Fraud
• Kejadian Eksternal • External Event
2. Kualitas Penerapan Manajemen Risiko 2. Risk Management Quality
• Tata Kelola Risiko • Risk Governance
• Kerangka Manajemen Risiko • Risk Management Framework
• Proses Manajemen Risiko, Sistem • Risk Management Process, Information
Informasi, dan SDM System, and Human Resources
• Sistem Pengendalian Risiko • Risk Control System
Disisi lain, untuk pengukuran risiko yang terkait On the other hand, for the measurement of risk
dengan perhitungan Aset Tertimbang Menurut related to the calculation of Risk-Weighted
Risiko (ATMR) atas Risiko Operasional, mulai Assets (RWA) for Operational Risk, Starting in
triwulan pertama tahun 2023 Bank sudah the first quarter of 2023, the Bank has
mengimplementasikan Pendekatan Standar implemented the Standardized Approach in
sesuai SEOJK No. 6/SEOJK.03/2020 yang accordance with SEOJK Regulation No.
dilaporkan setiap awal tahun sudah dilakukan 6/SEOJK.03/2020. The Bank has conducted 2
uji coba laporan sebanyak 2 kali di tahun 2021 trial reports which is reported at the beginning
dan 2022 untuk perhitungan ATMR Risiko of each year for the calculation of RWA for
Operasional dengan menggunakan metode Operational Risk using the new method in
baru. 2021 and 2022.
Sementara itu, Bank juga memperkuat Meanwhile, Bank also strenghtening the
pengendalian internal melalui forum internal controls through an internal control the
pengendalian internal dengan melakukan rapat forum with routine by conducting meetings to
rutin untuk membahas isu-isu Risiko discuss material Operational Risk material
Operasional yang material agar risiko-risiko issues so that these risks can be controlled
tersebut dapat dikendalikan secara dini. early.
Sebagai bentuk pengawasan aktif Direksi atas As a form of active supervision by the Board of
implementasi Kualitas Penerapan Manajemen Directors on the implementation Quality of
Risiko Operasional, Bank telah Operational Risk Management, the Bank has
menyelenggarakan Operational Risk held Operational Risk Governance Meetings at
Governance Meeting di tingkat Bank yang the Bank level with the main objective of
tujuan utamanya adalah untuk mengidentifikasi identifying and managing the Bank’s key risks.
dan mengelola risiko utama Bank. Hasil The results of the Governance Meeting are
Governance Meeting ini dimonitor secara monitored regularly.
berkala.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
g. Risiko TI dan Siber g. IT and Cyber Risk
Bank telah memiliki Kebijakan Manajemen Bank has an Information Technology Risk
Risiko Teknologi Informasi dan Siber dan juga Management Policy and also in Cyber Security
Kebijakan Ketahanan dan Keamanan Siber and Resilience Policy in accordance with the
sesuai dengan regulasi terbaru yang dapat latest regulations which can be used as a
digunakan sebagai acuan dalam melakukan reference in implementing risk management for
penerapan manajemen risiko terhadap the use of Information Technology Services
penggunaan Layanan Teknologi Informasi di within the Bank.
dalam lingkungan Bank.
Selain itu, Bank telah melakukan pengkajian In addition, the Bank has conducted a risk
risiko dan memastikan kontrol yang efektif assessment and ensured effective controls in
dalam sistem pengendalian internal yang an adequate internal control system to
memadai untuk meminimalisir risiko inheren minimize inherent and residual risks and their
dan residual serta dampaknya dalam impact in the management and use of
pengelolaan dan penggunaan Layanan Information Technology Services.
Teknologi Informasi.
Bank, melalui divisi IT and Cyber Risk Bank through the IT and Cyber Risk
Management, sebagai fungsi pertahanan lini Management division, as a second line of
kedua, menjalankan fungsi konsultasi dan defence, conduct advisory and communication
komunikasi dengan unit bisnis dan atau unit functions with business units and or support
support yang ada di dalam first line of defense units in first line of defense related to risk
terkait dengan pengelolaan risiko penggunaan management in the use of Information
Layanan Teknologi Informasi. Technology Services.
Sebagai upaya Bank di dalam mengelola risiko As part of the Bank's efforts to manage
keamanan dan informasi secara tepat dan security and information risks appropriately
efektif, Bank telah menerapkan dan and effectively, the Bank has adopted and
mendapatkan sertifikasi standar internasional acquired ISO 27001:2013 international
ISO 27001:2013 tentang Sistem Manajemen standard certification for Information Security
Keamanan Informasi (SMKI). Dalam ISO Management Systems (ISMS). According to
27001, Bank dipersyaratkan untuk selalu ISO 27001, Banks are required to develop,
membangun, menerapkan, memelihara serta implement, maintain and continuously improve
terus meningkatkan sistem manajemen information security management systems
keamanan informasi sesuai cakupannya. based on their scope.
Bank juga membangun kesadaran sehubungan Bank also raise Information Technology and
Manajemen Risiko Teknologi Informasi dan Cyber Risk Management awareness for all
Siber bagi seluruh karyawan yang mencakup, employees which includes Information
Risiko Teknologi dan Keamanan Informasi Technology and Security Risk including Cyber
termasuk Risiko Siber melalui berbagai media Risk via various communication media, such
komunikasi, antara lain: e-learning, mail blast, as e-learning, e-mail blast, desktop wallpaper
Mega Employee Mobile (MEMo), Mega Web, for PCs/laptops, Informasi Teknologi Risk dan
wallpaper PC/laptop, buletin Informasi Ketahanan Siber (INTERAKSI) bulletin, and
Teknologi Risk dan Ketahanan Siber online training for ISO 27001.
(INTERAKSI), dan pelatihan online terkait ISO
27001.
Bank juga telah melakukan pengujian Bank also conducted cybersecurity testing
keamanan siber berdasarkan analisis based on vulnerability analysis to identify the
kerentanan untuk melihat titik lemah dari sistem the Bank's system’s weaknesses, namely by
Bank, yaitu dengan pelaksanaan vulnerability conduct a vulnerability assessment followed by
assesment yang dilanjutkan dengan penetration testing.
penetration testing.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bank juga melakukan pengujian keamanan Bank also carried out cyber security testing
siber berdasarkan skenario untuk memvalidasi based on scenarios to validate the
proses penanggulangan dari potensi ancaman countermeasures process for potential cyber
siber dan pemulihan terhadap adanya potensi threats and recovery against potential cyber
insiden siber, yaitu dengan melakukan Table- incidents, specifically by performing conducting
Top Exercise untuk menilai kesiapan Bank a Table-Top Exercise to assess the Bank’s
dalam merespons insiden siber dan Social preparedness in responding to cyber incidents
Engineering Exercise yang berupa simulasi and a Social Engineering Exercise in the form
email phishing kepada seluruh karyawan Bank. of a phishing email simulation to all Bank
Selain itu, Bank juga telah melakukan thematic employees. Additionally, the Bank has carried
review terhadap user access pada sistem core out a comprehensive thematic review of user
banking. access within the core banking system.
Untuk meningkatkan keamanan dan To enhance the security and confidentiality of
kerahasiaan data Nasabah, Bank saat ini telah customer data, Bank has conducted an
melakukan penilaian terhadap kebijakan clear assessment of the clear desk and clear screen
desk dan clear screen. Setiap karyawan policy, requiring all employees to be
diwajibkan untuk bertanggung jawab dalam responsible for maintaining a clean work area,
menjaga kebersihan area kerja, menyimpan securely storing confidential documents, and
dokumen rahasia di tempat yang aman, dan turning off computer screens when not in use.
mematikan layar komputer ketika tidak This initiative aims to reduce potential risks
digunakan. Tujuan dari langkah ini adalah such as the loss of confidential documents and
untuk mengurangi potensi risiko seperti unauthorized access.
kehilangan dokumen rahasia dan akses yang
tidak sah.
Bank memiliki Kebijakan IT Risk Tools yang The Bank possesses an IT Risk Tools Policy,
merupakan panduan bagi unit kerja IT Risk which serves as a guideline for the IT Risk unit,
sebagai fungsi second line of defense Bank acting as the Bank's second line of defense in
dalam melakukan proses identifikasi, the processes of identifying, measuring,
pengukuran, pemantauan, dan pengendalian monitoring, and controlling IT usage risks. This
risiko penggunaan TI serta dalam rangka policy aims to achieve effective IT risk
mencapai tujuan pengelolaan risiko TI yang management objective. The Bank has also
efektif. Bank juga telah mengkinikan ketentuan revised its internal policy on IT and Cyber risk
internal terkait risiko TI dan Siber. management.
Bank juga telah melakukan penilaian secara The Bank has performed a self-assessment of
mandiri terhadap tingkat maturitas keamanan its cybersecurity and digital maturity level,
siber dan tingkat maturitas digital sesuai adhering to regulatory guidelines. This
dengan ketentuan regulator yang berlaku dan assessment has been incorporated into the
disampaikan kepada Regulator sebagai bagian Bank's most recent IT condition report
dari laporan kondisi terkini penyelenggaraan TI provided to the Regulator.
Bank.
Dalam Penilaian Tingkat Kesehatan Bank In Risk-Based Bank Rating, the Bank has
(PTKB), Bank telah menambahkan aspek risiko included cybersecurity risks as part of the
siber sebagai bagian dari profil risiko operational risk profile associated with the use
operasional terkait penggunaan Teknologi of Information Technology (IT). These aspects
Informasi (TI). Aspek tersebut mencakup encompass the utilization of up-to-date
penggunaan Antivirus Endpoint Detection and antivirus Endpoint Detection and Response
Response (EDR) Bank berdasarkan jumlah (EDR) software, the frequency of cyber-
versi yang ter-update, frekuensi serangan attacks, and the impact of cyber incidents. This
siber, dan dampak insiden siber. Langkah ini measurement will assist the Bank in monitoring
akan membantu Bank dalam melakukan the vulnerability of the IT systems to threats
pemantauan terhadap kerentanan sistem TI and cyber-attacks.
terhadap ancaman dan serangan siber.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
46. Manajemen Modal dan Rasio Kewajiban 46. Capital Management And Minimum
Penyediaan Modal Minimum Required Capital Adequacy Ratio (CAR)
Dalam pengelolaan modal, Bank diwajibkan In capital management, the Bank is required to
untuk menjaga dan menguatkan posisi modal maintain and strengthen the capital position
yang mendukung pertumbuhan bisnis serta that supports business growth and maintains
menjaga kepercayaan investor, deposan, the confidence of investors, depositors,
pelanggan, dan pasar sebagaimana tercermin customers and the market as reflected in the
dari implementasi POJK No.11/POJK/03/2016 implementation of POJK No.11/POJK/03/2016
tentang Kewajiban Penyediaan Modal Minimum regarding Minimum Capital Adequacy
untuk Bank Umum sebagaimana diubah Requirement for Commercial Banks as latest
terakhir kali melalui POJK No. 27 tahun 2022 amended with POJK No. 27 year 2022 is
diungkapkan pada Catatan 49l. disclosed in Note 49l.
47. Analisis Kualitas Kredit 47. Credit Quality Analysis
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
Peningkatan Risiko Kredit secara Signifikan Significant Increase in Credit Risk
Ketika menentukan apakah risiko gagal bayar When determining whether the risk of default
pada instrumen keuangan telah meningkat on financial instruments has increased
secara signifikan sejak pengakuan awal, Bank significantly since initial recognition, the Bank
mempertimbangkan informasi yang wajar dan considers reasonable and supported relevant
terdukung, serta relevan yang tersedia tanpa information that is available without excessive
biaya atau upaya yang berlebihan. Hal tersebut costs or efforts. This includes quantitative and
mencakup informasi dan analisis kuantitatif dan qualitative information and analysis, based on
kualitatif, berdasarkan pengalaman historis dan historical experience and credit expert
penilaian pakar kredit dan termasuk perkiraan assessments and including forward-looking
masa depan (forward-looking). estimates.
Tujuan dari penilaian ini adalah untuk The purpose of this assessment is to identify
mengidentifikasi apakah peningkatan risiko whether a significant increase in credit risk of
kredit secara signifikan atas eksposur telah exposure has occurred by comparing:
terjadi dengan membandingkan:
• Probability of default (PD) atas umur tersisa • Probability of default (PD) for the remaining
pada tanggal pelaporan; dengan age at the reporting date; with
• Probability of default (PD) atas umur tersisa • Probability of default (PD) for the estimated
yang di estimasi pada saat pengakuan awal remaining age at initial recognition of the
eksposur (jika relevan, disesuaikan dengan exposure (if relevant, adjusted for change in
perubahan ekspektasi pembayaran dimuka). expectations of prepayment).
Bank menggunakan kriteria berikut dalam Bank use these criteria for determining
menentukan apakah peningkatan risiko kredit whether there has been a significant increase
secara signifikan atas eksposur telah terjadi: in credit:
• Pengujian kuantitatif berdasarkan • Quantitative test based on movement in
perubahan probability of default (PD) probability of default (PD)
• Indikator kualitatif • Qualitative indicators
• Tertunggak lebih dari 30 hari • A backstop of 30 days past due
Credit Risk Grades Credit Risk Grades
Bank mengalokasikan setiap eksposur ke credit The Bank allocated each exposure to credit
risk grades berdasarkan variasi data yang risk grades based on a variety of data that is
ditentukan untuk memprediksi risiko gagal determined to predict the risk of default and
bayar dan menerapkan pengalaman atas apply credit experience judgement. Credit risk
kredit. Credit risk grades ditetapkan grades are determined using qualitative and
menggunakan faktor kualitatif dan kuantitatif quantitative factors that can indicate the risk of
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
yang dapat mengindikasikan risiko gagal bayar. default. These factors vary depending on the
Faktor-faktor ini bervariasi tergantung pada nature of the exposure and the type of
sifat eksposur dan jenis peminjam. borrower.
Credit risk grades ditetapkan dan dikalibrasi Credit risk grades are determined and
sedemikian rupa sehingga risiko terjadinya calibrated in such a way that the risk of default
gagal bayar meningkat secara eksponensial is increasing exponentially as credit risk rating
seiring dengan penurunan rating risiko kredit, decreases, for example, the difference
sebagai contoh, selisih antara credit risk rating between credit risk rating grades 1 and 2 is
grades 1 dan 2 lebih kecil dari pada selisih smaller than the difference between credit risk
antara credit risk rating grades 2 dan 3. rating grades 2 and 3.
Setiap eksposur dialokasikan ke credit risk Each exposure is allocated to credit risk
grades pada pengakuan awal berdasarkan grades at initial recognition based on available
informasi yang tersedia tentang peminjam. information about the borrower. This exposure
Eksposur ini dipantau secara berkelanjutan, is monitored on an ongoing basis, and may
dan dapat mengakibatkan eksposur result in the exposure being moved to a
dipindahkan ke credit risk grades yang different credit risk grade. Monitoring uses
berbeda. Pemantauan menggunakan informasi information about debtor payments which is
tentang ketepatan pembayaran yang biasanya usually supported by data such as financial
didukung data-data seperti laporan keuangan, reports, use of credit facilities and estimates of
penggunaan fasilitas kredit dan estimasi economic conditions.
kondisi ekonomi.
Penentuan Struktur Probability of Default Determination of the Probability of Default
Structure
Credit risk grades adalah input utama dalam Credit risk grades are the main input in
penentuan struktur PD term structure atas determining the PD term structure of the
eksposur. Bank mengumpulkan informasi exposure. The Bank collects performance and
kinerja dan gagal bayar tentang eksposur risiko default information about credit risk exposures,
kredit yang dianalisis berdasarkan jenis produk which are analyzed by product and borrower
dan peminjam serta penilaian risiko kredit. type as well as credit risk assessment. For
Untuk beberapa portofolio terutama produk some portfolios especially treasury products,
treasury, informasi yang dibeli dari penilai kredit information purchased from external credit
eksternal juga digunakan. assessors is also used.
Bank menggunakan model statistik untuk The Bank uses a statistical model to analyze
menganalisis data yang dikumpulkan dan the collected data and produce an estimate of
menghasilkan perkiraan probability of default the probability of default (PD) for the remaining
(PD) atas umur tersisa dan bagaimana hal ini life and how this is expected to change as a
diperkirakan akan berubah sebagai akibat dari result of the passage of time.
berlalunya waktu.
Analisis ini mencakup identifikasi dan kalibrasi This analysis includes the identification and
hubungan antara perubahan tingkat gagal calibration of the relationship between changes
bayar dan perubahan dalam faktor-faktor in default rates and changes in key
makroekonomi utama pada risiko gagal bayar. macroeconomic factors on the risk of default.
Untuk sebagian besar eksposur, indikator For most exposures, the main macroeconomic
makro ekonomi utama meliputi: pertumbuhan indicators include: GDP growth, benchmark
PDB, suku bunga acuan dan tingkat interest rates and the unemployment rate.
pengangguran.
Penentuan Terjadinya Peningkatan Risiko Determination of Significant Increase in
Kredit secara Signifikan Credit Risk
Bank menggunakan sejumlah kriteria untuk The Bank uses several criteria for determining
menentukan telah terjadi peningkatan risiko that credit risk has increased significantly.
kredit secara signifikan.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kriteria tersebut ditetapkan menggunakan The criteria are determined using qualitative
faktor kuantitatif dan kualitatif termasuk and quantitative factors including determination
penentuan berdasarkan status hari tunggakan based on arrear day status that can indicate
yang dapat mengindikasikan telah terjadi significant increase in credit risk since initial
peningkatan risiko kredit yang signifikan recognition.
terhadap saat awal diberikan.
Bank dimungkinkan menggunakan penilaian The Bank can also use the judgment of credit
dari analis kredit dan pengalaman historis yang analysts and, if possible, relevant historical
relevan, dalam menentukan bahwa eksposur experience, in determining that the exposure
mungkin saja telah mengalami peningkatan may have experienced a significant increase in
risiko kredit yang signifikan berdasarkan credit risk based on certain qualitative
indikator kualitatif tertentu yang dianggap dapat indicators that are considered to indicate the
mengindikasikan hal tersebut dimana effects may not be fully reflected in quantitative
pengaruhnya mungkin belum sepenuhnya analysis.
tercermin pada saat dilakukan analisis
kuantitatif.
Bank menentukan bahwa peningkatan risiko The Bank determines that a significant
kredit secara signifikan belum terjadi apabila increase in credit risk has not occurred if it is
masih kurang dari 30 hari tunggakan. Hari still less than 30 days in arrears. Arrear days
tunggakan ditentukan dengan menghitung are determined by counting the number of
jumlah hari sejak tanggal jatuh tempo awal days from the initial due date where full
dimana pembayaran penuh belum diterima. payment has not been received.
Bank memantau efektivitas kriteria yang The Bank monitors the effectiveness of the
digunakan dalam mengidentifikasi peningkatan criteria used in identifying significant increases
risiko kredit yang signifikan dengan cara reviu in credit risk by periodic review.
berkala.
Modifikasi Aset Keuangan Modification of Financial Assets
Ketentuan kontraktual pinjaman dapat Loan contractual terms can be modified for a
dimodifikasi untuk beberapa alasan, termasuk number of reasons, including changes in
perubahan kondisi pasar, retensi pelanggan market conditions, customer retention and
dan faktor-faktor lain yang tidak terkait dengan other factors not related to the current credit
penurunan kredit saat ini. Pinjaman yang decline. Loans with modified contractual terms
ketentuan kontraktualnya dimodifikasi dapat can cause the initial loan to be derecognized
menyebabkan pinjaman awal dihentikan and recognized the modified loan as a new
pengakuannya dan pinjaman hasil modifikasi loan at fair value.
diakui sebagai pinjaman baru pada nilai wajar.
Ketika ketentuan kontraktual pinjaman When the contractual terms of the loan are
dimodifikasi dan tidak mengakibatkan modified and do not result in termination of
penghentian pengakuan, penentuan terjadinya recognition, determining the occurrence of a
peningkatan risiko kredit secara signifikan significant increase in credit risk is done by
dilakukan dengan cara membandingkan: comparing:
• Sisa PD sepanjang umur pada tanggal • PD remainder life at reporting date based
pelaporan berdasarkan ketentuan yang on modified provision; with
dimodifikasi; dengan
• Sisa PD sepanjang umur yang diestimasi • Residual PD throughout the estimated age
berdasarkan data pada saat pengakuan based on data at initial recognition and
awal dan ketentuan kontraktual awal. initial contractual provisions.
Definisi Gagal Bayar (Default) Definition of Failed Payment (Default)
Bank menganggap aset keuangan dalam The Bank considers financial assets as default
keadaan default/gagal bayar ketika: when:
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Debitur telah melewati jatuh tempo lebih dari • The debtors have past due more than 90
90 hari atas kewajiban kredit material days for any material credit obligations to
apapun kepada Bank. the Bank.
Dalam menilai apakah debitur dalam keadaan In assessing whether a debtor is in default, the
default/gagal bayar, Bank mempertimbangkan Bank considers the following indicators:
indikator berikut:
• Kualitatif seperti pelanggaran persyaratan • Qualitative such as violations of the terms
perjanjian (covenants); of the agreement (covenants);
• Kuantitatif seperti status tunggakan; dan • Quantitative such as arrears status; and
• Berdasarkan data yang dikembangkan • Based on data developed internally and
secara internal dan diperoleh dari sumber obtained from external sources.
eksternal.
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used
dalam mengestimasi penurunan nilai. in estimating impairment.
Penggunaan informasi perkiraan masa Use of forward-looking information
depan (forward-looking)
Bank menggunakan informasi forward-looking The Bank uses forward-looking information in
dalam menilai apakah telah terjadinya assessing whether there has been a significant
peningkatan risiko kredit secara signifikan dan increase in credit risk and measurement of
pengukuran kerugian kredit ekspektasian. expected credit losses. Based on advice from
Berdasarkan saran dari Komite Manajemen the Risk Management Committee and
Risiko dan pertimbangan berbagai informasi consideration of various actual information and
aktual dan perkiraan eksternal, Bank external forecast, the Bank formulated a base
merumuskan pandangan dasar (base case) case for the movement of relevant economic
tentang pergerakan variabel ekonomi yang variables in future as well as forecasts of other
relevan dimasa depan serta perkiraan skenario possible scenarios. This process involves
lain yang mungkin terjadi. Proses ini meliputi developing two or more additional economic
pengembangan dua atau lebih skenario scenarios and considering the relative
ekonomi tambahan dan mempertimbangkan probabilities of the possible outputs. External
probabilitas relatif dari keluaran (output) yang information includes economic data and
mungkin. Informasi eksternal mencakup data estimateds published by, such as government
ekonomi dan perkiraan yang diterbitkan oleh, agencies and selected private sector analysts.
seperti badan pemerintah dan analis sektor
swasta.
Pandangan dasar (base case) mencerminkan The base case reflects the output with the
keluaran dengan probabilitas yang paling highest probability. Another scenario, reflects
tinggi. Skenario yang lain, mencerminkan more optimistic outputs and more pessimistic
keluaran yang lebih optimis dan keluaran yang outputs.
lebih pesimis.
Skenario ekonomi yang dirumuskan The economic scenario is formulated using the
menggunakan kisaran indikator utama berikut: following range of key indicators:
2024 2025
Tingkat pengangguran/Unemployment Kisaran antara 4.50% hingga 5.50%/ Kisaran antara 4.50% hingga 5.50%/
Range between 4.50% to 5.50% Range between 4.50% to 5.50%
Suku bunga/Interest rates Kisaran antara 5.75% hingga 6.25%/ Kisaran antara 4.75% hingga 6.00%/
Range between 5.75% to 6.25% Range between 4.75% to 6.00%
Inflasi/Inflaton rate Kisaran antara 1.50% hingga 3.50%/ Kisaran antara 1.50% hingga 3.50%/
Range between 1.50% to 3.50% Range between 1.50% to 3.50%
Brent Oil Price Kisaran antara USD 70 hingga USD 95/ Kisaran antara USD 70 hingga USD 95/
Range between USD 70 to USD 95 Range between USD 70 to USD 95
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss
Input utama dalam pengukuran kerugian kredit The main inputs in measuring expected credit
ekspektasian adalah variabel berikut: loss are the following variables:
• Probability of default (PD) • Probability of default (PD)
• Loss of given default (LGD) • Loss of given default (LGD)
• Exposure at default (EAD) • Exposure at default (EAD)
Parameter ini umumnya berasal dari model These parameters generally come from
statistik yang dikembangkan secara internal statistical models that are developed internally
dan data historis lainnya. Parameter ini and other historical data. This parameter is
disesuaikan untuk mencerminkan informasi adjusted to reflect forward-looking information.
forward-looking.
Estimasi PD adalah estimasi pada tanggal PD estimation is an estimate on a certain date,
tertentu, yang dihitung berdasarkan model which is calculated based on a statistical
peringkat statistik, dan dinilai menggunakan ranking model, and is assessed using a rating
rating yang disesuaikan dengan berbagai that is adjusted to various categories of
kategori dari debitur dan eksposur. Model debtors and exposures. This statistical model
statistik ini didasarkan pada data yang disusun is based on data compiled internally consisting
secara internal yang terdiri dari faktor kuantitatif of quantitative and qualitative factors.
dan kualitatif.
LGD adalah besarnya kerugian jika terjadi LGD is the amount of loss if there is a default.
gagal bayar. Parameter LGD diestimasi secara LGD parameters are historically estimated
historis berdasarkan tingkat pemulihan atas based on the level of recovery of claims
klaim terhadap debitur yang gagal bayar. Model against debtors who default. The LGD model
LGD mempertimbangkan jaminan dan biaya considers collateral and the cost of recovering
pemulihan setiap jaminan yang merupakan any collateral that is an integral part of a
bagian integral dari aset keuangan. financial asset.
EAD merepresentasikan estimasi eksposur jika EAD represents the estimated exposure in
terjadi gagal bayar. EAD suatu aset keuangan case of default. EAD of a financial asset is the
adalah jumlah tercatat bruto. Untuk komitmen gross carrying amount. For loan commitments
pinjaman dan jaminan keuangan, EAD and financial guarantees, EAD includes the
mencakup jumlah yang telah ditarik, serta amount that has been withdrawn, as well as
jumlah potensial di masa depan yang akan potential future amounts to be withdrawn,
ditarik, yang diestimasi berdasarkan which are estimated based on historical
pengamatan historis dan perkiraan observations and forward-looking estimates.
berwawasan ke depan (forward-looking).
Ketika pemodelan parameter dilakukan secara When parameter modeling is done collectively,
kolektif, instrumen keuangan dikelompokkan financial instruments are Banked according to
berdasarkan kesamaan karakteristik risiko yang the similarity of risk characteristics which
meliputi: include:
• Jenis instrumen; • Type of instrument;
• Peringkat risiko kredit; • Credit risk rating;
• Jenis agunan; • Type of collateral;
• Tanggal pengakuan awal; • Date of initial recognition;
• Sisa waktu jatuh tempo. • Remaining due date.
a. Analisis risiko kredit berdasarkan internal a. Credit risk analysis based on internal
rating grades diungkapkan pada rating grades is disclosed in Note 49m.
Catatan 49m.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Cadangan kerugian kredit untuk aset Allowance for credit losses for financial
keuangan yang diklasifikasikan pada nilai assets classified as fair value through
wajar melalui penghasilan komprehensif other comprehensive income is not
lain tidak diakui pada laporan posisi recognized in the statement of financial
keuangan karena nilai tercatat aset position because the carrying value of the
keuangan tersebut adalah nilai wajar. financial assets is fair value.
b. Analisis risiko kredit berdasarkan b. Credit risk analysis based on probability of
probability of default: default:
31 Desember/December 31, 2024
Kerugian Kredit Kerugian
Sepanjang Kredit
Umurnya Sepanjang
Tidak Umurnya
Mengalami Mengalami
Kerugian Penurunan Penurunan
Kredit Nilai/ Nilai/
Ekspektasian Lifetime Lifetime
12 Bulan/ ECL not ECL-Credit Jumlah/
12-Month ECL Credit-Impaired Impaired Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans at
measured amortized cost
Kredit Non Bank/Loan from
Non-Bank
0,66% - 3,58% 59,629,085 1,146,033 57,069 60,832,187
4,29% - 28,60% 437,953 20,309 858,126 1,316,388
5,89% - 64,24% -- 336,846 1,908 338,754
11,98% - 84,29% -- 937,879 5,467 943,346
100,00% -- 6,512 1,056,384 1,062,896
Kredit Bank/Loan from Bank
0,00% 161,081 -- -- 161,081
60,228,119 2,447,579 1,978,954 64,654,652
Dikurangi/Less:
Pendapatan bunga yang
ditangguhkan/
Unearned interest income (9,371)
Cadangan kerugian kredit/
Loss allowance (187,886) (95,291) (381,700) (664,877)
Nilai tercatat/Carrying amount 63,980,404
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2023
Kerugian Kredit Kerugian
Sepanjang Kredit
Umurnya Sepanjang
Tidak Umurnya
Mengalami Mengalami
Kerugian Penurunan Penurunan
Kredit Nilai/ Nilai/
Ekspektasian Lifetime Lifetime
12 Bulan/ ECL not ECL-Credit Jumlah/
12-Month ECL Credit-Impaired Impaired Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans at
measured amortized cost
Kredit Non Bank/Loan from
Non-Bank
0,73% - 3,94% 62,856,309 13,460 62,869,769
4,68% - 26,22% 1,311,718 -- 681 1,312,399
6,23% - 60,34% 342,091 1,075 343,166
12,01% - 19,80% 669,879 7,214 677,093
100,00% 1,019,750 1,019,750
Kredit Bank/Loan from Bank
0,00% 82,542 -- -- 82,542
64,250,569 1,011,970 1,042,180 66,304,719
Dikurangi/Less:
Pendapatan bunga yang
ditangguhkan/
Unearned interest income (11,823)
Cadangan kerugian kredit/
Loss allowance (283,361) (57,929) (263,526) (604,816)
Nilai tercatat/Carrying amount 65,688,080
c. Analisis risiko kredit berdasarkan external c. Credit risk analysis based on external
rating grades diungkapkan pada rating grades is disclosed in Note 49m.
Catatan 49m.
Analisis Sensitivitas Kerugian Kredit Sensitivity Analysis of Expected Credit
Ekspektasian Terhadap Kondisi Ekonomi Loss for Future Economic Conditions
Masa Depan
Asumsi ekonomi yang disajikan berikut ini The economic assumptions presented below
disusun secara internal untuk keperluan are prepared internally for the purpose of
perhitungan kerugian kredit ekspektasian. calculating expected credit losses.
Skenario Moderat/Moderate Scenario 2024 2025 2026 2027 2028
Skenario Moderat/Moderate Scenario
Interbank 6.00% 5.75% 5.25% 4.75% 4.25%
Brent 85 85 85 85 85
Inflasi/Inflation 3.00% 2.50% 2.25% 2.25% 2.25%
Tingkat pengangguran/Unemployment 5.00% 5.00% 5.00% 5.00% 5.00%
Skenario Optimis/Upside Scenario
Interbank 5.75% 5.50% 5.00% 4.50% 4.00%
Brent 80 75 75 75 75
Inflasi/Inflation 2.00% 2.00% 1.75% 1.75% 1.75%
Tingkat pengangguran/Unemployment 4.50% 4.50% 4.50% 4.50% 4.50%
Skenario Pesimis/Downside Scenario
Interbank 6.25% 6.00% 5.50% 5.00% 4.50%
Brent 90 90 90 90 90
Inflasi/Inflation 4.00% 3.75% 3.50% 3.50% 3.50%
Tingkat pengangguran/Unemployment 5.50% 5.50% 5.50% 5.50% 5.50%
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Aset Keuangan
yang Diukur
pada Nilai
Wajar Melalui
Aset Keuangan Penghasilan
yang Diukur Komprehensif
pada Biaya Lain/Financial
Perolehan di Assets
Amortisasi / Measured at
Financial Fair Value
Assets through Other
Rasio Kerugian Kredit Ekspektasian Terhadap Measured at Comprehensive
Aset Keuangan/ Amortized Cost Income Total/Total
ECL Ratio to Financial Assets Rupiah Rupiah Rupiah
31 Desember/December 31, 2024
Kerugian kredit ekspektasian yang dilaporkan/
Reported expected credit losses 659,179 749 659,928
Nilai tercatat bruto/Gross carrying amount 66,441,733 45,748,127 112,189,860
Rasio kerugian kredit ekspektasian yang
dilaporkan terhadap nilai tercatat bruto/expected credit loss
ratio to gross carrying amount 0.99% 0.002% 0.59%
31 Desember/December 31, 2023
Kerugian kredit ekspektasian yang dilaporkan/
Reported expected credit losses 609,392 844 610,236
Nilai tercatat bruto/Gross carrying amount 70,294,772 35,269,588 105,564,360
Rasio kerugian kredit ekspektasian yang
dilaporkan terhadap nilai tercatat bruto/expected credit loss
ratio to gross carrying amount 0.87% 0.002% 0.58%
48. Standar Akuntansi dan Interpretasi Standar 48. Accounting Standard and Interpretation of
Akuntansi yang Telah Disahkan, tetapi Accounting Standard which Has Issued but
Belum Berlaku Efektif Not Effective Yet
Standar baru dan amendemen atas standar New standard and amendment to standard
yang berlaku efektif untuk tahun yang dimulai which effective for year beginning on or after
pada atau setelah 1 Januari 2025, dengan January 1, 2025, with early adoption is
penerapan dini diperkenankan yaitu: permitted, are as follows:
• Amendemen PSAK 221: Pengaruh • Amendments PSAK 221: Foreign
Perubahan Kurs Valuta Asing tentang Exchange Rate regarding Lack of
Kekurangan Ketertukaran; Exchangeability;
• PSAK 117: Kontrak Asuransi; dan • PSAK 117: Insurance Contract; and
• Amendemen PSAK 117: Kontrak Asuransi • Amendments PSAK 117: Insurance
tentang Penerapan Awal PSAK 117 dan Contract regarding Initial Application of
PSAK 109 – Informasi Komparatif. PSAK 117 and PSAK 109 – Comparative
Information.
Beberapa PSAK juga diamendemen yang Several PSAKs were also amended which
merupakan amendemen konsekuensial were consequential amendments due to the
karena berlakunya PSAK 117: Kontrak enactment of PSAK 117: Insurance Contracts,
Asuransi, yaitu: as follows:
• PSAK 103: Kombinasi Bisnis • PSAK 103: Business Combinations
• PSAK 105: Aset Tidak Lancar yang • PSAK 105: Non-Current Assets Held for
Dikuasai untuk Dijual dan Operasi yang Sale and Discontinued Operations
Dihentikan
• PSAK 107: Instrumen Keuangan: • PSAK 107: Financial Instruments:
Pengungkapan Disclosures
• PSAK 109: Instrumen Keuangan • PSAK 109: Financial Instruments
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• PSAK 115: Pendapatan dari Kontrak • PSAK 115: Income from Contracts with
dengan Pelanggan Customers
• PSAK 201: Penyajian Laporan Keuangan • PSAK 201: Presentation of Financial
Statements
• PSAK 207: Laporan Arus Kas • PSAK 207: Statement of Cash Flows
• PSAK 216: Aset Tetap • PSAK 216: Fixed Assets
• PSAK 219: Imbalan Kerja • PSAK 219: Employee Benefits
• PSAK 228: Investasi pada Entitas Asosiasi • PSAK 228: Investment in Associated
dan Ventura Bersama Entities and Joint Ventures
• PSAK 232: Instrumen Keuangan: • PSAK 232: Financial Instruments:
Penyajian Presentation
• PSAK 236: Penurunan Nilai Aset • PSAK 236: Impairment of Asset
• PSAK 237: Provisi, Liabilitas Kontinjensi • PSAK 237: Provisions, Contingent
dan Aset Kontinjensi Liabilities and Contigent Assets
• PSAK 238: Aset Takberwujud • PSAK 238: Intangible Assets
• PSAK 240: Properti Investasi • PSAK 240: Investment Property
Hingga tanggal laporan keuangan ini Until the date of the financial statements is
diotorisasi, Bank masih melakukan evaluasi authorized, Bank is still evaluating the potential
atas dampak potensial dari penerapan impact of the adoption of new standards,
standar baru, amendemen standar, dan amendments to standards, and interpretations
interpretasi standar tersebut. of these standards.
49. Informasi Tambahan yang Tidak 49. Additional Information that is Not Required
Dipersyaratkan Oleh Standar Akuntansi by Indonesian Accounting Standars
Indonesia
Informasi tambahan berikut yang disajikan The following additional information presented
dibawah ini merupakan informasi yang below is information required by applicable
disyaratkan oleh regulasi yang berlaku dan regulations and is not information required by
bukan/tidak merupakan informasi yang Indonesian Accounting Standards:
dipersyaratkan oleh Standar Akuntansi
Indonesia:
a. Giro pada Bank Indonesia a. Current Accounts with Bank Indonesia
Bank dipersyaratkan untuk memiliki Giro The Bank is required to maintain minimum
Wajib Minimum (GWM) dalam mata uang statutory reserves (GWM) in Rupiah for
Rupiah dalam kegiatannya sebagai bank conventional banking activities and
umum dan GWM dalam mata uang asing statutory reserves in foreign currencies for
dalam kegiatannya melakukan transaksi foreign exchange transactions.
mata uang asing.
GWM primer adalah simpanan minimum Primary minimum statutory reserve is a
yang wajib dipenuhi oleh Bank dalam minimum reserve that should be maintained
bentuk saldo rekening giro pada Bank by the Bank in current accounts with Bank
Indonesia. Penyangga Likuiditas Indonesia. Macroprudential Liquidity Buffer
Makroprudensial (dahulu GWM sekunder) (formerly secondary minimum statutory
adalah cadangan minimum yang wajib reserve) which is the minimum reserves
dipelihara oleh Bank berupa Sertifikat Bank that should be maintained by the Bank,
Indonesia (SBI), Surat Utang Negara comprised of Certificates of Bank Indonesia
(SUN), Surat Berharga Syariah Negara (SBI), Government Debenture Debt (SUN),
(SBSN), dan Sertifikat Rupiah Bank Sharia Government Securities (SBSN), and
Indonesia (SRBI). GWM Rasio Intermediasi Bank Indonesia Rupiah Securities (SRBI).
Makroprudensial (RIM) (dahulu GWM LFR) The minimum statutory reserve on
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
adalah tambahan simpanan minimum yang Macroprudential Intermediation Ratio (RIM)
wajib dipenuhi oleh Bank dalam bentuk (formerly minimum statutory reserve on
saldo rekening giro pada Bank Indonesia, LFR) is the additional reserve that should
jika RIM Bank di bawah minimum RIM be maintained by the Bank in the form of
target Bank Indonesia (84%) atau jika di current accounts with Bank Indonesia, if the
atas maksimum RIM target Bank Indonesia Bank’s RIM is below the minimum of RIM
(94%) dan Kewajiban Penyediaan Modal targeted by Bank Indonesia (84%) or if the
Minimum (KPMM) Bank lebih kecil dari Bank’s RIM is above the maximum of RIM
KPMM Insentif Bank Indonesia sebesar targeted by Bank Indonesia (94%) and the
14%. Capital Adequacy Ratio (CAR) is below
Bank Indonesia requirement of 14%.
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, the
Giro Wajib Minimum (GWM) Bank telah Bank's Statutory Reserves (GWM) have
sesuai dengan Peraturan Bank Indonesia complied with Bank Indonesia Regulation
(PBI) No. 20/3/PBI/2018 tanggal 29 Maret (PBI) No. 20/3/PBI/2018 dated March 29,
2018 tentang Giro Wajib Minimum Bank 2018 concerning Statutory Reserves for
Umum Dalam Rupiah dan Valuta Asing Commercial Banks in Rupiah and Foreign
Bagi Bank Umum Konvensional Exchange for Banks Conventional General
sebagaimana telah diubah dengan PBI as amended through PBI No.22/3/PBI/2020
No.22/3/PBI/2020 tanggal 24 Maret 2020; dated March 24, 2020; PBI
PBI No.22/10/PBI/2020 tanggal 28 Juli No.22/10/PBI/2020 dated July 28, 2020;
2020; PBI No.23/16/PBI/2021 tanggal 21 PBI No.23/16/PBI/2021 dated December
Desember 2021; dan terakhir kali melalui 21, 2021; and latest amendment through
PBI No.24/4/PBI/2022 tanggal 01 Maret PBI No.24/4/PBI/2022 dated March 01,
2022 yang dijelaskan melalui Peraturan 2022 which explained by Regulation of the
Anggota Dewan Gubernur (PADG) Members of the Board of Governors
No.20/10/PADG/2018 tanggal 31 Mei 2018 (PADG) No. 20/10/PADG/2018 dated May
tentang Giro Wajib Minimum Bank Umum 31, 2018 concerning Statutory Reserves for
Konvensional, Bank Umum Syariah dan Conventional Commercial Banks, Sharia
Unit Usaha Syariah sebagaimana telah Commercial Banks and Sharia Business
diubah beberapa kali dengan PADG Units as amended through PADG
No.21/14/PADG/2019 tanggal 26 Juni 2019; No.21/14/PADG/2019 dated June 26, 2019;
PADG No.21/27/PADG/2019 tanggal 26 PADG No.21/27/PADG/2019 dated
Desember 2019; PADG December 26, 2019; PADG
No.22/2/PADG/2020 tanggal 10 Maret No.22/2/PADG/2020 dated March 10, 2020;
2020; PADG No.22/10/PADG/2020 tanggal PADG No.22/10/PADG/2020 dated April 29,
29 April 2020; PADG No.22/19/PADG/2020 2020; PADG No.22/19/PADG/2020 dated
tanggal 29 Juli 2020; PADG July 29, 2020; PADG No.23/27/PADG/2021
No.23/27/PADG/2021 tanggal 21 Desember dated December 21, 2021; PADG
2021; PADG No.24/3/PADG/2022 tanggal No.24/3/PADG/2022 dated March 01, 2022;
01 Maret 2022; dan terakhir kali melalui PADG No.24/8/PADG/2022 dated June 30,
PADG No.24/8/PADG/2022 tanggal 30 Juni 2022; PADG No.2 year 2023 dated April 1,
2022; PADG Nomor 2 tahun 2023 tanggal 1 2023; and latest amendment through PADG
April 2023; dan terakhir kali melalui PADG No.12 year 2023 dated October 1, 2023
Nomor 12 tahun 2023 tanggal 1 Oktober which are as follows:
2023 yang masing-masing sebesar:
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2024 2023
Rupiah Rupiah
- GWM Primer 9.00% 9.00% Primary Reserves -
Harian 0.00% 0.00% Daily
Rata-rata 9.00% 9.00% Average
- PLM (d/h GWM Sekunder) 5.00% 5.00% PLM (Formerly Statutory Reserve) -
Mata uang asing Foreign currencies
- GWM Primer 4.00% 4.00% Primary Reserves -
Harian 2.00% 2.00% Daily
Rata-rata 2.00% 2.00% Average
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, the
Bank juga harus memenuhi PBI Bank must also comply with PBI
No.20/4/PBI/2018 tanggal 29 Maret 2018 No.20/4/PBI/2018 dated March 29, 2018
tentang Rasio Intermediasi Makroprudensial concerning Macroprudential Intermediation
dan Penyangga Likuiditas Makroprudensial Ratios and Macroprudential Liquidity
bagi Bank Umum Konvensional, Bank Buffers for Conventional Commercial
Umum Syariah, dan Unit Konvensional, Banks, Sharia Commercial Banks, and
Bank Umum Syariah dan Unit Usaha Conventional Units, Sharia Commercial
Syariah sebagaimana telah diubah dengan Banks and Sharia Business Units as
PBI No.21/12/PBI/2019 tanggal 26 amended through PBI No.21/12/PBI/2019
November 2019; PBI No.22/17/PBI/2020 dated November 26, 2019; PBI
tanggal 01 Oktober 2020; dan terakhir kali No.22/17/PBI/2020 dated October 01,
melalui PBI No.23/17/PBI/2021 tanggal 22 2020; and latest amendment through PBI
Desember 2021 yang dijelaskan melalui No. 23/17/PBI/2021 dated December 22,
Peraturan Anggota Dewan Gubernur 2021 which explained by the Regulation of
No.21/22/PADG/2019 tanggal 28 November Members of the Board of Governors
2019 yang telah diubah dengan PADG No.21/22/PADG/2019 dated November 28,
No.22/30/PADG/2020 tanggal 05 Oktober 2019 which has been amended through
2020; PADG No.23/7/PADG/2021 tanggal PADG No.22/30/PADG/2020 dated October
28 April 2021; PADG No.24/14/PADG/2022 05, 2020; No.23/7/PADG/2021 dated April
tanggal 1 November 2022; PADG Nomor 10 28, 2021; PADG No.24/14/PADG/2022
tahun 2023 tanggal 14 September 2023; dated November 1, 2022; PADG No.10
dan terakhir kali diubah dengan PADG year 2023 dated September 14, 2023; and
Nomor 18 tahun 2023 tanggal 1 Desember latest amendment through PADG No.18
2023. year 2023 dated December 1, 2023.
Bank juga mendapatkan insentif likuiditas Banks also receive macroprudential
makroprudensial berdasarkan PADG liquidity incentives based on PADG
No.24/12/PADG/2022 tertanggal 20 Juli No.24/12/PADG/2022 dated July 20, 2022
2022 sebagaimana diubah dengan PADG as amended by PADG No.11 of 2023 dated
No.11 tahun 2023 tanggal 27 September September 27, 2023 and PADG No.4 of
2023 dan PADG No. 4 tahun 2024 tanggal 2024 dated May 22, 2024 concerning
22 Mei 2024 tentang perubahan atas PADG amendments to PADG No 11 of 2023
No 11 tahun 2023 tentang Peraturan concerning Implementation Regulations for
Pelaksanaan Kebijakan Insentif Likuiditas Macroprudential Liquidity Incentive
Makroprudensial. Policies.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Rasio GWM Bank pada tanggal 31 As of December 31, 2024 and 2023, the
Desember 2024 dan 2023 adalah sebagai GWM ratios of the Bank are as follows
berikut (tidak diaudit): (unaudited):
2024 2023
Rupiah Rupiah
- GWM Primer 9.55% 8.09% Primary Reserves -
Harian 0.00% 0.00% Daily
Rata-rata *) 7.95% 6.88% Average
- RIM (d/h GWM LFR) 1.60% 1.21% RIM (Formerly LFR Reserve) -
- PLM (d/h GWM Sekunder) 51.11% 39.94% PLM (Formerly Secondary Reserves) -
Mata uang asing Foreign currencies
- GWM Primer 4.12% 4.05% Primary Reserves -
Harian 2.12% 2.00% Daily
Rata-rata 2.00% 2.05% Average
*) Perhitungan GWM rata-rata 31 Desember 2024 *) The calculation of the average of the Minimum
dan 2023 telah memperhitungkan insentif sektor Statutory Reserve requirement for December 31,
prioritas dan insentif RPIM yang diterima oleh 2024 and 2023 has taken into account priority
Bank dengan total masing-masing sebesar 2,00% sector incentives and RPIM incentives received by
dan 2,20%. Dengan demikian, Bank telah the Bank by total amounted to 2.00% and 2.20%,
memenuhi ketentuan Bank Indonesia. respectively. Thus, the Bank has complied with
Bank Indonesia regulations.
Pengungkapan lebih lanjut giro pada Bank The further disclosures on current accounts
Indonesia diungkapkan pada Catatan 5 with Bank Indonesia are presented in
Note 5.
b. Giro pada Bank Lain b. Current Accounts with Other Banks
Seluruh giro pada bank lain pada tanggal All current accounts with other banks as of
31 Desember 2024 dan 2023 December 31, 2024 and 2023 are classified
diklasifikasikan lancar. as current.
Pengungkapan lebih lanjut giro pada bank The further disclosures on current accounts
lain diungkapkan pada Catatan 6. with other banks are presented in Note 6.
c. Penempatan pada Bank Indonesia dan c. Placements with Bank Indonesia and
Bank Lain Other Banks
Seluruh penempatan pada Bank Indonesia All placements with Bank Indonesia and
dan bank lain pada tanggal 31 Desember other banks as of December 31, 2024 and
2024 dan 2023 diklasifikasikan lancar. 2023 are classified as current.
Pengungkapan lebih lanjut penempatan The further disclosures on placements with
pada Bank Indonesia dan bank lain Bank Indonesia and other banks are
diungkapkan pada Catatan 7. presented in Note 7.
d. Efek-Efek d. Securities
Seluruh efek-efek pada tanggal All securities as of December 31, 2024 and
31 Desember 2024 dan 2023 2023 are classified as current.
diklasifikasikan lancar.
Pengungkapan lebih lanjut efek-efek The further disclosures on securities are
diungkapkan pada Catatan 8. presented in Note 8.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
e. Efek-Efek yang Dibeli dengan Janji Dijual e. Securities Purchased Under Agreement
Kembali to Resell
Seluruh efek-efek yang dibeli dengan janji All securities purchased under agreement
dijual kembali pada tanggal 31 Desember to resell as of December 31, 2024 and 2023
2024 dan 2023 diklasifikasikan lancar. are classified as current.
Pengungkapan lebih lanjut tagihan dan The further disclosures on derivatives
liabilitas derivatif diungkapkan pada receivable and payable are presented in
Catatan 9. Note 9.
f. Tagihan dan Liabilitas Derivatif f. Derivatives Receivable and Payable
Seluruh tagihan dan liabilitas derivatif pada All securities as of December 31, 2024 and
tanggal 31 Desember 2024 dan 2023 2023 are classified as current.
diklasifikasikan lancar.
Pengungkapan lebih lanjut tagihan dan The further disclosures on derivatives
liabilitas derivatif diungkapkan pada receivable and payable are presented in
Catatan 10. Note 10.
g. Kredit yang Diberikan g. Loans
Berdasarkan kolektibilitas sesuai By Financial Service Authority
Peraturan OJK Regulation collectibility
31 Desember/December 31,
2024 2023
Cadangan Cadangan
Kerugian Kerugian
Penurunan Penurunan
Nilai/ Nilai/
Allowance for Allowance for
Pokok/ Impairment Pokok/ Impairment
Principal Losses Principal Losses
Lancar 54.836.923 176.696 62.242.237 176.009 Current
Dalam perhatian khusus 8.728.172 186.261 3.020.302 165.281 Special mention
Kurang lancar 69.158 24.448 79.162 22.912 Substandard
Diragukan 118.971 43.852 203.301 58.251 Doubtful
Macet 901.428 233.620 759.717 182.363 Loss
Total 64.654.652 664.877 66.304.719 604.816 Total
Rasio kredit bermasalah Bank adalah The Bank’s non performing loan ratios are
sebagai berikut: as follows:
2024 2023
Bruto 1.69% 1.57% Gross
Bersih 1.22% 1.18% Net
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, loans
pinjaman direksi dan karyawan Bank to the Bank’s director and employees are
tersebut digolongkan lancar. classified as current.
Kredit yang direstrukturisasi Restructured loans
Berikut ini adalah jenis dan jumlah kredit Below are the types and amounts of
yang telah direstrukturisasi per restructured loans as of 31 December 2024
31 Desember 2024 dan 2023: and 2023:
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2024 2023
Kredit yang direstrukturisasi 2,927,917 3,401,313 Restructuring loan
Cadangan kerugian penurunan nilai (241,854) (222,673) Allowance for impairment losses
Total 2,686,063 3,178,640 Total
Termasuk dalam saldo 31 Desember 2024 Included in the balance of December 31,
dan 2023, kredit yang direstrukturisasi 2024 and 2023, restructured loans
masing-masing sebesar Rp511.867 dan amounting to Rp511,867 and Rp1,017,338,
Rp1.017.338 merupakan kredit yang respectively, which are restructured loans
direstruktur terkait dampak dari pandemi related to the impact of the Covid-19
Covid-19. pandemic.
Pinjaman bermasalah dan cadangan Non-performing loans and allowance for
kerugian penurunan nilai berdasarkan impairment losses by economic sector
sektor ekonomi
31 Desember/December 31,
2024 2023
Cadangan Cadangan
Kerugian Kerugian
Penurunan Penurunan
Nilai/ Nilai/
Allowance for Allowance for
Pokok/ Impairment Pokok/ Impairment
Principal Losses Principal Losses
Pengangkutan,
pergudangan Transportation, warehouse
dan komunikasi 226,141 77,450 247,387 77,459 and communication
Jasa usaha 213,730 63,744 197,196 56,489 Business services
Konstruksi 198,200 13,817 153,558 14,560 Construction
Pertambangan 62,243 23,615 62,242 22,936 Mining
Perdagangan, restoran Trading, restaurant
dan perhotelan 148,702 32,937 150,773 13,465 and hotel
Jasa sosial 11,722 3,536 8,078 1,463 Social services
Perindustrian 21,234 15,574 17,043 6,876 Industrial
Pertanian, perburuan Agriculture, hunting and
dan sarana pertanian 276 90 -- -- agriculture improvement
Lain-lain 207,309 71,157 205,903 70,278 Others
Total 1,089,557 301,920 1,042,180 263,526 Total
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023, there
tidak terdapat pelanggaran maupun were no any breach nor violation of Legal
pelampauan Batas Maksimum Pemberian Lending Limit (LLL) to related parties and third
Kredit (BMPK) kepada pihak berelasi dan parties as required by The Financial Services
pihak ketiga sesuai dengan peraturan yang Authority regulations.
ditetapkan Otoritas Jasa Keuangan.
Pengungkapan lebih lanjut pada kredit yang The further disclosures on loans are
diberikan diungkapkan pada presented in Note 11.
Catatan 11.
h. Tagihan Akseptasi h. Acceptance Receivable
Seluruh tagihan akseptasi pada tanggal 31 All Acceptance Receivable as of 31
Desember 2024 dan 2023 diklasifikasikan December, 2024 and 2023 are classified as
lancar. current.
Pengungkapan lebih lanjut tagihan dan The further disclosures on acceptance
liabilitas akseptasi diungkapkan pada receivable and payable are presented in
Catatan 12. Note 12.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
i. Aset Lain-lain i. Other Assets
Pada tanggal 31 Desember 2024 dan 2023, As of December 31, 2024 and 2023,
agunan yang diambil alih berdasarkan foreclosed assets based on collectibility are
kolektibilitas adalah sebagai berikut: as follows:
2024 2023
Lancar 32,890 633,910 Current
Kurang lancar 761,534 137,450 Sub standard
Diragukan 529,072 554,306 Doubtful
Macet 10,937 10,937 Loss
Saldo akhir tahun 1,334,433 1,336,603 Ending balance
Cadangan kerugian penurunan nilai (10,185) (9,525) Allowance for impairment losses
Neto 1,324,248 1,327,078 Net
Pengungkapan lebih lanjut pada aset lain- The further disclosures on other assets are
lain diungkapkan pada Catatan 14. presented in Note 14.
j. Obligasi Subordinasi j. Subordinated Bonds
Penerbitan obligasi subordinasi tersebut The issuance of the subordinated bonds is
untuk memenuhi ketentuan POJK to comply with the provisions of POJK
No.14/POJK.03/ 2017 tanggal 4 April 2017 No.14/POJK.03/2017 dated April 4, 2017
tentang Rencana Aksi (Recovery Plan) Bagi concerning the Recovery Plan Report for
Bank Sistemik. Systemic Bank.
Pengungkapan lebih lanjut obligasi The further disclosures on subordinated
subordinasi diungkapkan pada Catatan 23. bonds are presented in Note 23.
k. Aset dan Liabilitas Moneter dalam Mata k. Assets and Liabilities Denominated in
Uang Asing Foreign Currency
Posisi Devisa Neto (“PDN”) Bank adalah The Bank’s Net Open Position (“NOP”) was
sebagai berikut: as follows:
31 Desember/December 31, 2024
Mata uang asing
(dalam nilai penuh)/
Foreign currencies
(in full amount) Ekuivalen Rupiah/Equivalent in Rupiah
Posisi Devisa
Neto/
Aset/ Liabilitas/ Aset/ Liabilitas/ Net Open
Assets Liabilities Assets Liabilities Position
Dolar Amerika Serikat 1,131,307,018 1,135,007,915 18,208,386 18,267,952 59,566 United States Dollar
Yen Jepang 14,802,502,018 14,823,019,568 1,525,102 1,527,216 2,114 Japanese Yen
Dolar Singapura 26,693,030 26,813,596 316,168 317,596 1,428 Singapore Dollar
Euro Eropa 5,472,709 5,365,412 91,712 89,914 1,798 European Euro
Dolar Hong Kong 1,090,373 1,553,727 2,260 3,221 961 Hong Kong Dollar
Dolar Selandia Baru 418,086 413,777 3,791 3,752 39 New Zealand Dollar
Poundsterling Inggris 1,983,722 1,959,163 40,108 39,611 497 Great Britain Poundsterling
Yuan China 44,811,996 44,545,660 98,810 98,223 587 Chinese Yuan
Franc Swiss 68,102 50,822 1,213 905 308 Swiss Franc
Dolar Australia 33,012,381 33,322,555 330,570 333,676 3,106 Australian Dollar
20,618,120 20,682,066 70,404
Total Modal Tier I dan Tier II
bulan Desember 2024, setelah Total Tier I and Tier II Capital of
dikurangi dengan modal December 2024 net of capital
pengurang 20,668,092 deduction
Rasio PDN 0.34% NOP Ratio
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2023
Mata uang asing
(dalam nilai penuh)/
Foreign currencies
(in full amount) Ekuivalen Rupiah/Equivalent in Rupiah
Posisi Devisa
Neto/
Aset/ Liabilitas/ Aset/ Liabilitas/ Net Open
Assets Liabilities Assets Liabilities Position
Dolar Amerika Serikat 933,156,369 941,456,794 14,367,809 14,495,610 127,801 United States Dollar
Yen Jepang 2,885,764,031 3,073,889,649 314,188 334,670 20,482 Japanese Yen
Dolar Singapura 8,153,001 8,882,993 95,197 103,721 8,524 Singapore Dollar
Euro Eropa 7,984,589 7,999,796 136,044 136,303 259 European Euro
Dolar Hong Kong 1,792,577 1,562,064 3,533 3,078 455 Hong Kong Dollar
Dolar Selandia Baru 200,682 370,327 1,960 3,616 1,656 New Zealand Dollar
Poundsterling Inggris 4,646,078 4,614,507 91,187 90,567 620 Great Britain Poundsterling
Yuan China 5,233,201 5,516,419 11,356 11,971 615 Chinese Yuan
Franc Swiss 63,813 79,392 1,168 1,453 285 Swiss Franc
Dolar Australia 22,411,209 22,484,754 235,783 236,557 774 Australian Dollar
15,258,225 15,417,546 161,471
Total Modal Tier I dan Tier II
bulan Desember 2023, setelah Total Tier I and Tier II Capital of
dikurangi dengan modal December 2023 net of capital
pengurang 21,629,212 deduction
Rasio PDN 0.75% NOP Ratio
Berdasarkan peraturan BI mengenai PDN In accordance with BI regulation concerning
sebagaimana telah direvisi melalui NOP as amended by BI Regulation No.
Peraturan BI No. 6/20/PBI/2004 pada 6/20/PBI/2004 on July 15, 2004 and as
tanggal 15 Juli 2004, yang terakhir further amended by BI Regulation No.
diperbarui dengan Peraturan BI No. 12/10/PBI/2010 dated July 1, 2010, the
12/10/PBI/2010 tanggal 1 Juli 2010, PDN maximum NOP of banks should be at the
bank setinggi-tingginya adalah 20% dari most 20% of capital. NOP represents an
modal. PDN merupakan jumlah absolut dari absolute amount arising from the
selisih antara aset dan liabilitas dalam mata differences between the assets and
uang asing, baik yang terdapat di laporan liabilities in foreign currencies in the
posisi keuangan maupun rekening statements of financial position and
administratif. PDN Bank pada tanggal 31 administrative accounts. The NOP of the
Desember 2024 dan 2023 telah memenuhi Bank as of December 31, 2024 and 2023 is
ketentuan BI. in compliance with BI regulations.
l. Manajemen Modal dan Rasio Kewajiban l. Capital Management And Minimum
Penyediaan Modal Minimum Required Capital Adequacy Ratio (CAR)
Dalam pengelolaan modal, Bank diwajibkan In capital management, the Bank is
untuk menjaga dan menguatkan posisi required to maintain and strengthen the
modal yang mendukung pertumbuhan capital position that supports business
bisnis serta menjaga kepercayaan investor, growth and maintains the confidence of
deposan, pelanggan, dan pasar investors, depositors, customers and the
sebagaimana tercermin dari implementasi market as reflected in the implementation of
POJK No.11/POJK/03/2016 tentang POJK No.11/POJK/03/2016 regarding
Kewajiban Penyediaan Modal Minimum Minimum Capital Adequacy Ratio for
untuk Bank Umum sebagaimana diubah Commercial Banks as latest amended with
terakhir kali melalui POJK No. 27 tahun POJK No. 27 year 2022. The Bank has
2022. Bank telah memperhitungkan taken into account on this regulation in
peraturan ini dalam mengevaluasi dan evaluating and managing its capital
mengelola kecukupan modalnya. adequacy. The Bank's implementation of
Implementasi Bank terhadap peraturan ini this regulation is proof of the Bank's
menjadi bukti komitmen Bank untuk commitment to maintain a strong and
menjaga struktur modal yang kuat dan resilient capital structure, in accordance
tangguh, sesuai dengan persyaratan with regulatory requirements and industry
regulasi dan praktik terbaik industri. best practices.
Berdasarkan POJK No.11/POJK/03/2016 Based on POJK No.11/POJK/03/2016
tentang Kewajiban Penyediaan Modal regarding Minimum Capital Adequacy Ratio
Minimum untuk Bank Umum sebagaimana for Commercial Banks as latest amended
diubah terakhir kali melalui POJK No. 27 with POJK No. 27 year 2022, the Bank
tahun 2022, Bank membagi modal menjadi divides its capital into two parts:
2 (dua) bagian yang terdiri atas:
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Modal Tier 1 yang meliputi modal inti utama Tier 1 capital which includes primary core
(Common Equity Tier 1) dan modal inti capital (Common Equity Tier 1) and
tambahan (Additional Tier 1). additional core capital (Additional Tier 1).
Modal Tier 2. Tier 2 capital.
Dalam konteks perhitungan kecukupan In the context of calculating capital
modal, Bank diwajibkan untuk menghitung adequacy, Bank is required to calculate
Aset Tertimbang Menurut Risiko (ATMR) Risk-Weighted Assets (RWA) for
untuk risiko Operasional, Pasar, dan Kredit Operational, Market, and Credit risks as a
sebagai komponen dalam perhitungan component in the calculation of Capital
Kewajiban Penyediaan Modal Minimum Adequacy Ratio (CAR). In order to calculate
(KPMM). Dalam rangka menghitung beban the capital charge and RWA for operational
modal dan ATMR risiko operasional, Bank risk, Bank currently applies the
saat ini telah menerapkan metode Standardized Approach (SA) in accordance
Standardized Approach (SA) sesuai SEOJK with SEOJK No. 6/SEOJK.03/2020.
No. 6/SEOJK.03/2020.
Selain itu, Bank juga telah melakukan Uji Furthermore, Bank has also conducted 2
Coba sebanyak 2 kali untuk melakukan trial runs for the calculation of operational
perhitungan beban modal risiko operasional risk capital charge using the Standardized
dengan menggunakan Pendekatan Standar Approach (SA) in accordance with the
sesuai dengan ketentuan SEOJK Nomor provisions of SEOJK No. 06/
06/SEOJK/03/ 2020 tentang Perhitungan SEOJK/03/2020 on the Calculation of Risk-
Aset Tertimbang Menurut Risiko (ATMR) Weighted Assets (RWA) for Operational
untuk Risiko Operasional dengan Risk using the Standardized Approach,
menggunakan Pendekatan Standar yang which has been effective in January 2023.
telah efektif diterapkan pada bulan Januari
2023.
Untuk perhitungan ATMR Risiko Pasar, For the calculation of RWA for market risk,
Bank menggunakan Pendekatan Standar Bank uses the standardized approach,
(Standardized Approach) yang mengacu which refers to SEOJK No.23/SEOJK.
pada SEOJK No.23/SEOJK.03/2022 03/2022 on the Calculation of Risk-
tentang Perhitungan Aset Tertimbang Weighted Assets for Market Risk for
Menurut Risiko Untuk Risiko Pasar Bagi Commercial Banks.
Bank Umum.
Dalam perhitungan ATMR Risiko Kredit, In the calculation of RWA for credit risk, the
penyusunan dan perhitungan ATMR preparation and calculation of RWA refers
mengacu pada SEOJK No. to SEOJK No.24/SEOJK.03/2021 on the
24/SEOJK.03/2021 tentang Perhitungan Calculation of Risk-Weighted Assets for
Aset Tertimbang Menurut Risiko untuk Credit Risk using the Standardized
Risiko Kredit dengan Menggunakan Approach which has adopted Basel 3
Pendekatan Standar yang telah reforms.
mengadopsi Basel 3 reform.
Kewajiban Bank dalam penyediaan modal The Bank's obligation in providing minimum
minimum sesuai profil risiko sebagaimana capital according to risk profile as regulated
diatur dalam POJK No.11/POJK/03/2016 in POJK No.11/POJK/03/2016 regarding
tentang Kewajiban Penyediaan Modal Minimum Capital Adequacy Ratio for
Minimum untuk Bank Umum sebagaimana Commercial Banks as latest amended with
diubah terakhir kali melalui POJK No. 27 POJK No. 27 year 2022 is as follows:
tahun 2022 adalah sebagai berikut:
a. 8% dari ATMR untuk Bank dengan profil a. 8% of the RWA for Bank with a risk
risiko peringkat 1; profile rating of 1;
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
b. 9% s.d kurang dari 10% dari ATMR b. 9% until less than 10% of the RWA for
untuk Bank dengan profil risiko bank with a risk profile rating of 2;
peringkat 2;
c. 10% s.d kurang dari 11% dari ATMR c. 10% until less than 11% of the RWA for
untuk Bank dengan profil risiko bank with a risk profile rating of 3;
peringkat 3;
d. 11% s.d 14% dari ATMR untuk Bank d. 11% until 14% of RWA for bank with risk
dengan profil risiko peringkat 4 atau profile ratings of 4 or 5.
peringkat 5.
Pada tanggal 31 Desember 2024 dan 2023 As of December 31, 2024 and 2023, the
rasio Kewajiban Penyediaan Modal ratio of Capital Adequacy Ratio (CAR) for
Minimum (KPMM) Bank dihitung the bank is calculated based on POJK
berdasarkan POJK No.11/POJK/03/2016 No.11/POJK/03/2016 regarding Minimum
tentang Kewajiban Penyediaan Modal Capital Adequacy Ratio for Commercial
Minimum untuk Bank Umum sebagaimana Banks as latest amended with POJK No. 27
diubah terakhir kali melalui POJK No. 27 year 2022 with the following calculation:
tahun 2022 dengan perhitungan sebagai
berikut:
2024 2023
Bank Bank
Dengan memperhitungkan risiko
kredit, resiko pasar dan risiko With credit risk, market risk and
operasional operational risk
- Aset Tertimbang Menurut Risiko 80,189,443 82,661,131 Risk Weighted Average -
- Jumlah modal 20,668,092 21,629,212 Total capital -
- Rasio Kewajiban Penyediaan
Modal Minimum 25.77% 26.17% Capital Adequacy Ratio -
Berdasarkan POJK No.11/POJK/03/2016 Based on POJK No.11/POJK/03/2016
tentang Kewajiban Penyediaan Modal regarding Minimum Capital Adequacy Ratio
Minimum untuk Bank Umum sebagaimana for Commercial Banks as latest amended
diubah terakhir kali melalui POJK No. 27 with POJK No. 27 year 2022, the Bank is
tahun 2022, Bank wajib membentuk required to establish additional capital as a
tambahan modal sebagai penyangga buffer, as follows:
(buffer), sebagai berikut:
a. Capital Conservation Buffer adalah a. Capital Conservation Buffer is an
tambahan modal yang berfungsi sebagai additional capital which serves as a
penyangga (buffer) apabila terjadi buffer in the event of a loss in the period
kerugian pada periode krisis; of crisis;
b. Countercyclical Buffer adalah tambahan b. Countercyclical Buffer is an additional
modal yang berfungsi untuk capital which serves to anticipated
mengantisipasi kerugian apabila terjadi losses in the event of excessive credit
pertumbuhan kredit perbankan yang growth and thus potentially disrupt the
berlebihan sehingga berpotensi stability of the financial system;
mengganggu stabilitas sistem keuangan;
c. Capital Surcharge untuk Domestic c. Capital Surcharge for Domestic
Systemically Important Bank (D-SIB) Systemically Important Banks (D-SIB) is
adalah tambahan modal yang berfungsi an additional capital which serves to
untuk mengurangi dampak negatif reduce the negative impact on the
terhadap stabilitas sistem keuangan dan stability of the financial system and
perekonomian apabila terjadi kegagalan economy in the event of bank failure
bank yang berdampak sistemik melalui which has systemic effect through an
peningkatan kemampuan bank dalam increase in the bank's ability to absorb
menyerap kerugian. losses.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tambahan modal sebagai penyangga Additional capital as a buffer which shall be
(buffer) yang wajib dibentuk oleh Bank established by the Bank are:
adalah:
a. Capital Conservation Buffer sebesar a. Capital Conservation Buffer amounting
2,5% dari ATMR. to 2.5% of RWA.
b. Countercyclical Buffer sebesar 0% (nol b. Countercyclical Buffer in the amount of
persen) sampai dengan 2,5% (dua koma 0% (zero percent) up to 2.5% (two point
lima persen) dari ATMR. five percent) from RWA.
c. Capital Surcharge untuk D-SIB sebesar c. Capital Surcharge for D-SIB in the
1% (satu persen) sampai dengan 2,5% amount of 1% (one percent) to 2.5%
(dua koma lima persen) dari ATMR Bank (two point five percent) from RWA of
yang berdampak sistemik. Banks with systemic impact.
Pemenuhan modal sebagai penyangga Fulfillment of capital as a buffer should be
(buffer) harus dipenuhi dengan met by using components of common
menggunakan komponen modal inti utama equity Tier 1.
(Common Equity Tier 1).
Bank telah memenuhi ketentuan Bank The Bank has fulfilled Bank Indonesia’s
Indonesia yang berlaku tentang Kewajiban regulation regarding Capital Adequacy
Penyediaan Modal Minimum dan Ratio and Calculation of Risk-Weighted
Perhitungan Aset Tertimbang Menurut Assets.
Risiko.
m. Analisis Kualitas Kredit m. Credit Quality Analysis
Analisis risiko kredit berdasarkan Credit risk analysis based on internal
internal rating grades: rating grades:
31 Desember/December 31, 2024
Kerugian
Kredit Kerugian
Sepanjang Kredit
Umurnya Sepanjang
Tidak Umurnya
Mengalami Mengalami
Kerugian Penurunan Penurunan
Kredit Nilai/ Nilai/
Ekspektasian Lifetime Lifetime
12 Bulan/ ECL not ECL-Credit Jumlah/
12 - Month ECL Credit-Impaired Impaired Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans
measured at amortized cost
Bucket 1 59,790,166 1,146,033 57,069 60,993,268
Bucket 2 437,953 20,309 858,126 1,316,388
Bucket 3 -- 336,846 1,908 338,754
Bucket 4 -- 937,879 5,467 943,346
Bucket 5 -- 6,512 1,056,384 1,062,896
60,228,119 2,447,579 1,978,954 64,654,652
Dikurangi/Less:
Pendapatan bunga yang
ditangguhkan/
Unearned interest income (9,371)
Cadangan kerugian kredit/
Loss allowance (187,886) (95,291) (381,700) (664,877)
Nilai tercatat/Carrying amount 63,980,404
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2023
Kerugian
Kredit Kerugian
Sepanjang Kredit
Umurnya Sepanjang
Tidak Umurnya
Mengalami Mengalami
Kerugian Penurunan Penurunan
Kredit Nilai/ Nilai/
Ekspektasian Lifetime Lifetime
12 Bulan/ ECL not ECL-Credit Jumlah/
12 - Month ECL Credit-Impaired Impaired Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans
measured at amortized cost
Bucket 1 62,938,851 -- 13,460 62,952,311
Bucket 2 1,311,718 -- 681 1,312,399
Bucket 3 -- 342,091 1,075 343,166
Bucket 4 -- 669,879 7,214 677,093
Bucket 5 -- -- 1,019,750 1,019,750
64,250,569 1,011,970 1,042,180 66,304,719
Dikurangi/Less:
Pendapatan bunga yang
ditangguhkan/
Unearned interest income (11,823)
Cadangan kerugian kredit/
Loss allowance (283,361) (57,929) (263,526) (604,816)
Nilai tercatat/Carrying amount 65,688,080
Analisis risiko kredit berdasarkan Credit risk analysis based on external
external rating grades: rating grades:
31 Desember/December 31, 2024
Kerugian
Kredit Kerugian
Sepanjang Kredit
Umurnya Sepanjang
Tidak Umurnya
Mengalami Mengalami
Kerugian Penurunan Penurunan
Kredit nilai / Nilai /
Ekspektasian Lifetime Lifetime
12 bulan/ ECL not ECL-Credit Jumlah/
12-Month ECL Credit-Impaired Impaired Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans at
measured amortized cost
Kolektibilitas/Collectibility 1 54,182,692 621,955 32,276 54,836,923
Kolektibilitas/Collectibility 2 6,045,427 1,812,543 870,202 8,728,172
Kolektibilitas/Collectibility 3 -- 6,569 62,589 69,158
Kolektibilitas/Collectibility 4 -- 6,512 112,459 118,971
Kolektibilitas/Collectibility 5 -- -- 901,428 901,428
60,228,119 2,447,579 1,978,954 64,654,652
Dikurangi/Less :
Pendapatan bunga yang
ditangguhkan/Unearned
interest income (9,371)
Cadangan kerugian kredit/
Loss allowance (187,886) (95,291) (381,700) (664,877)
Nilai tercatat/Carrying amount 63,980,404
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2023
Kerugian
Kredit Kerugian
Sepanjang Kredit
Umurnya Sepanjang
Tidak Umurnya
Mengalami Mengalami
Kerugian Penurunan Penurunan
Kredit nilai / Nilai /
Ekspektasian Lifetime Lifetime
12 bulan/ ECL not ECL-Credit Jumlah/
12-Month ECL Credit-Impaired Impaired Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans at
measured amortized cost
Kolektibilitas/Collectibility 1 62,242,122 115 -- 62,242,237
Kolektibilitas/Collectibility 2 2,008,447 1,011,855 -- 3,020,302
Kolektibilitas/Collectibility 3 -- -- 79,162 79,162
Kolektibilitas/Collectibility 4 -- -- 203,301 203,301
Kolektibilitas/Collectibility 5 -- -- 759,717 759,717
64,250,569 1,011,970 1,042,180 66,304,719
Dikurangi/Less :
Pendapatan bunga yang
ditangguhkan/Unearned
interest income (11,823)
Cadangan kerugian kredit/
Loss allowance (283,361) (57,929) (381,700) (722,990)
Nilai tercatat/Carrying amount 65,569,906
50. Reklasifikasi Akun 50. Reclassification of Accounts
Beberapa akun dalam laporan keuangan untuk Some accounts in the financial statements for
tahun yang berakhir pada tanggal the year ended December 31, 2023 have been
31 Desember 2023 telah direklasifikasi reclassified to conform with the presentation of
sehingga sesuai dengan penyajian laporan the financial statements for the year ended
keuangan untuk tahun yang berakhir pada December 31, 2024:
tanggal 31 Desember 2024:
31 Desember/December 31 , 2023
Dilaporkan Setelah
sebelumnya/ Reklasifikasi/ reklasifikasi/
Before reclassification Reclassification After reclassification
Laporan Posisi Keuangan Statements of financial position
Utang pajak 59,596 78,939 138,535 Tax payable
Beban yang masih harus dibayar Accrued expenses
dan liabilitas lain-lain and other liabilities
Pihak ketiga 639,592 (78,939) 560,653 Third parties
51. Peristiwa Setelah Tanggal Neraca 51. Subsequent Event
Berdasarkan Surat Bank Indonesia Based on Bank Indonesia Letter No.
No.27/8/DPSP/Srt/B tanggal 13 Januari 2025, 27/8/DPSP/Srt/B dated January 13, 2025,
Bank Indonesia telah membatalkan pledge Bank Indonesia has revoked the pledge of
dana cadangan kasus hukum PT Elnusa legal case reserve funds for PT Elnusa
sebesar Rp206.630 pada tanggal 3 Januari amounting to Rp206,630 on January 3, 2025.
2025.
180
LK_AR Bank MEGA 2024_INA.indd 191 05/03/25 02.23
Page 564
PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2024 dan 2023 December 31, 2024 and 2023
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
52. Penyelesaian Laporan Keuangan 52. Completion of Financial Statements
Manajemen Bank bertanggung jawab atas The management of the Bank is responsible
penyusunan laporan keuangan ini, yang for the preparation of these financial
diselesaikan dan disetujui untuk diterbitkan statements, which were completed and
oleh Direksi pada tanggal 7 Februari 2025. authorized by the Board of Directors for issue
on February 7, 2025.
181
LK_AR Bank MEGA 2024_INA.indd 192 05/03/25 02.23
Page 565
Disclaimer
Welcome to the 2024 Annual Report of PT. Bank
Mega, Tbk. with the theme of “Advancing Technology
Innovation for Sustainable Futu”. This Annual Report
is issued in accordance with OJK Regulation Number
29/POJK.04/2016 concerning Annual Report of
Issuers or Public Companies and Circular Letter
of The Financial Services Authority Number 16/
SEOJK.04/2021 concerning the Form and Content of
Annual Report of Issuers or Public Companies.
This Annual Report may contain several statements
that consist of future projections and views
describing the Company’s perspective on future
financial events and performance, as well as financial
conditions, operating and business results, economic
conditions, sector conditions and related plans and
objectives.
These perspectives are based on various current
estimations and assumptions that may change in
line with uncertainties, contingencies, and various
business risks and economic conditions that may
change at any time. These variables could cause
actual results, performance and events to differ
materially from those predicted or projected; and
are beyond the control of the Company and the
Company’s Board of Directors. Such statements are
not directly or exclusively related to historical facts
and do not reflect the Company’s intentions, plans,
expectations, assumptions and beliefs regarding
future events. There is no guarantee that future
events will occur, projections will be achieved, or
that the Company’s assumptions are correct. These
statements are not and should not be considered as a
representation of the Company’s future performance.
This annual report contains the words “Bank” and
“Bank Mega” defined as PT Bank Mega Tbk, which
carries out business activities in the banking sector.
Sometimes, the words “Company” and “Company.” It
was also used for convenience to refer to PT Bank
MegaTbk in general. Terms for the currency unit
“Rupiah”, “Rp” or “IDR” refers to the official currency
of the Republic of Indonesia, whereas “US Dollar”,
‘US$” or “USD” refers to the official currency of
the United States of America. The entire financial
information is presented in Rupiah.
Cover_AR Bank MEGA 2024_INA.indd 4 05/03/25 00.37
Page 566
2024
ANNUAL REPORT
2024
PT. BANK MEGA, Tbk.
ANNUAL REPORT
Advancing Technology Innovation
for Sustainable Future Advancing Technology Innovation
for Sustainable Future
Advancing Technology Innovation
for Sustainable Future
PT. BANK MEGA, Tbk.
Menara Bank Mega
Jl. Kapten P. Tendean No. 12 - 14A
Jakarta 12790
2024
ANNUAL REPORT
Cover_AR Bank MEGA 2024_INA.indd 3 05/03/25 00.37
Names mentioned 181 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Financial Services Authority
p.2 ×15
unresolved
org
PT Bank MegaTbk
p.2
unresolved
org
Bank Mega Tap
p.3 ×3
unresolved
org
CT Corp
p.3 ×10
unresolved
org
PT CT Corpora
p.6 ×5
unresolved
org
Bank Mega’s DPK
p.8
unresolved
org
148 Financial Review
· Company Name
p.10
unresolved
org
Indonesia Stock Exchange
p.19 ×2
unresolved
org
BAPEPAM-LK
p.19 ×2
unresolved
org
Bank Performances
p.22
unresolved
org
Bank Berpredikat
p.22
unresolved
org
Bank KBMI
p.22 ×7
unresolved
org
Bank Mega Working Meeting
p.26
unresolved
org
PT GHJ Indo Coal
p.26
unresolved
org
PT INKA
p.28
unresolved
org
PT Asian Bulk
p.29
unresolved
org
Bank Indonesia
p.33 ×47
unresolved
org
Bank Mega RDG. By
p.34
unresolved
org
Bank Mega’s DPK. However
p.34
unresolved
org
Bank Indonesia’s
p.36 ×2
unresolved
org
Bank Mega’s Whistleblowing System
p.37
unresolved
org
Bank Mega. Mr.
p.39
unresolved
org
Government of the Republic of Indonesia
p.39
unresolved
org
Bank Mega. Independent
p.39
unresolved
org
2024 Annual Report • PT BANK MEGA Tbk
· Advancing Technology Innovation for Sustainable Future
p.39
unresolved
org
Bank Mega Performance
p.44
unresolved
org
QRIS TUNTAS CT Corp
p.45
unresolved
person
Perry Warjiyo
p.49
unresolved
org
Bank Mega Business Plan
p.49
unresolved
person
Vice
· President Director
p.55 ×2
unresolved
org
Ticker
· Company Name
p.58
unresolved
org
PT Mega Corpora (58.02 %)
p.58
unresolved
—
Total Employee
p.58
unresolved
org
Bank License Deed
p.58
unresolved
org
PT Bank Karman
p.58 ×5
unresolved
org
Minister of Finance
p.58
unresolved
org
Bank License
p.58
unresolved
org
Bapepam
p.58 ×4
unresolved
org
Bank Mega Facebook
p.58
unresolved
person
Kapten Tendean No. 12-14A
p.58
unresolved
—
South Jakarta 12790
p.58
unresolved
—
DKI
p.58
unresolved
org
Bank Mega Indonesia
p.58
unresolved
org
Advancing Technology Innovation for Sustainable Future
p.58
unresolved
org
Bank Indonesia’s Decree
p.59
unresolved
org
PT Mega Bank. PARA Group
p.59
unresolved
org
PT Para Rekan Investama
p.59 ×2
unresolved
org
PT Bank Mega. Milestone
p.60
unresolved
org
PT Para Rekan
p.60
unresolved
org
Bank Mega ATMs
p.61 ×2
unresolved
org
Bank
2020 | Mega
p.61
unresolved
org
Bank Indonesia Certificates
p.63
unresolved
org
Bank Mega Games
p.65
unresolved
org
Bank Mega Credit Card
p.67
unresolved
org
Bank Mega’s Board
p.72 ×3
unresolved
org
PT Trans Corpora.
p.75
unresolved
org
PT Trans Airways. Educational Background
p.75
unresolved
org
PT Private Investment
p.75
unresolved
org
PT Rekan Investama Management Development Institute
p.75
unresolved
org
Bank
(2010—2014). | Mega
p.75
unresolved
org
Minister of Economic Affairs
p.75
unresolved
—
Served
· Independent Commissioner
p.76
unresolved
org
Mega Tbk
p.76 ×5
unresolved
org
Bank Exim
p.76 ×3
unresolved
org
Bank
(1992—1997). | Mega
p.76
unresolved
org
AML- Indonesia Tbk
p.76
unresolved
org
Ministry of State Secretariat
p.77
unresolved
person
Madi D. Lazuardi
· Director
p.79
unresolved
org
Bank BCA
p.80
unresolved
org
PT AXA Mandiri
p.80
unresolved
org
Risk Management Tbk
p.80
unresolved
org
Minister of Housing
p.80
unresolved
org
Ministry of Public Works and Housing
p.80
unresolved
org
Minister of Transform National Economy
p.80
unresolved
org
HSBC Ltd
p.81 ×2
unresolved
person
Seminar
· Director
p.81
unresolved
org
Bank Lippo Tbk
p.81 ×4
unresolved
org
Bank Universal
p.82
unresolved
org
Ministry of Home Affairs
p.82
unresolved
org
PT. Xynexis International
p.83
unresolved
org
Business Mega Tbk
p.83
unresolved
org
Bank Administration
p.84
unresolved
org
Bank QNB
p.84
unresolved
org
PT Bank ANZ Indonesia
p.85
unresolved
org
Enhancing Fraud Detection Tbk
p.86
unresolved
org
Bank Bali
p.86 ×3
unresolved
org
PT. Rintis Sejahtera
p.87
unresolved
org
PT. Intikom
p.87 ×2
unresolved
org
Bank Exim. His
p.89
unresolved
org
PT Tirto Bumi Prakarsatama
p.89
unresolved
org
PT Bank Central
p.90
unresolved
org
PT Bank Mega Services Industry
p.90
unresolved
org
PT Bank Hibank Indonesia
p.90
unresolved
org
PT BCA
p.90
unresolved
org
Bank Mega Tower
p.91 ×3
unresolved
org
Mandiri Inhealth Tbk
p.92 ×2
unresolved
org
PT Tunas
p.94
unresolved
org
Ridean Tbk
p.94
unresolved
org
PT Bank Hastin
p.94
unresolved
org
PT Samuel Securitas
p.94
unresolved
org
Bank DIRBM-COAF
p.95
unresolved
org
Bank Graduated
p.95
unresolved
org
PT Astrindo Satrya Kharisma
p.95
unresolved
org
PT Benua Birunusa Holding Companies
p.95
unresolved
org
Financial Services Authority Indonesia Tbk
p.95
unresolved
org
PT Bank Mandiri Public Accountant Reports
p.95
unresolved
org
Audited Financial Tbk
p.95
unresolved
org
Bank Pundi Indonesia Tbk
p.95 ×3
unresolved
org
Bank Sumsel Babel.
p.96
unresolved
org
Bank Appraisal Head
p.96
unresolved
org
Bank HCBC Indonesia
p.97
unresolved
org
Bank Branch Sales Head
p.97
unresolved
org
Bank BJB West Java
p.97
unresolved
org
Bank VictoriaInternational
p.97
unresolved
org
Bank UOB Management
p.97
unresolved
org
Bank Ekonomi Raharja
p.98
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara
p.170 ×2
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Tengah
p.170
unresolved
org
PT Bank Mega Syariah
p.170
unresolved
org
PT Trans Fashion
p.170 ×2
unresolved
org
PT Trans Entertainment
p.170
unresolved
org
PT Anta Express Tour
p.170
unresolved
org
PT Duta Visual Nusantara TV
p.170 ×2
unresolved
org
PT Trans Burger
p.170
unresolved
org
PT Trans Coffee
p.170
unresolved
org
PT Mega Central Finance
p.170
unresolved
person
Ir.C. Guntur Triyudianto
p.273
unresolved
org
AR Bank MEGA 2024_ENG.indd 292
· 05/03/25 09.39
p.294
unresolved
org
Menteri Energi
p.295
unresolved
org
Kementerian PUPR
p.295
unresolved
org
Bank Pembiayaan UMKM
p.296
unresolved
org
Pariwisata
p.298
unresolved
org
PT. Rintis
p.298
unresolved
org
Credit Facility
p.322
unresolved
org
Trading Facility
p.322
unresolved
org
Bank Bumn
p.322
unresolved
org
Credit Proposals
p.322
unresolved
org
Bank Mega Kerja Audit
p.331
unresolved
org
Bank Mega. Secara
p.351
unresolved
org
Bank Mega. Seluruh
p.351
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