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HUMAN CAPITAL The Medium-Term Plan for Human Resources (HR) has a major objective, namely that the Company is able to attract and retain the best Indonesian talent who have superior capabilities with a high level of productivity to achieve the Company’s strategic goals and business targets. 432 PT Bank Tabungan Negara (Persero) Tbk
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PT Bank Tabungan Negara (Persero) Tbk 433
Page 3
Human
Capital
Human Capital
Management Strategy
In order to realize “One of Homes of Indonesia’s Best - Indicators:
Talent”, the Human Resources (HR) development work a. Turnover Rate: Below the average of leading
program in the short and medium term has been aligned banks in Indonesia.
with the 2021-2025 Corporate Plan. The Medium Term b. Sustainable Engagement: Employee
Plan for Human Resources (HR) has a big goal, namely engagement survey score reflecting
that Bank BTN is able to attract and retain the best employee satisfaction and loyalty to BTN.
Indonesian talent who have superior capabilities with - Achievements for each indicator are as follows:
a high level of productivity to achieve the Company’s a. Turnover Rate: 1.59%, lower than the banking
strategic goals and business targets. industry average.
b. Sustainable Engagement: Score of 93 from an
In order to realize the End-state Human Capital of BTN, 4 independent survey.
(four) pillars of Endstate dimensions have been formulated 3. Talents’ Capability Readiness
which are the parameters for the success of achieving - Dimension: BTN possesses strategic capabilities
the condition of “Becoming a home for the best talents of to support the achievement of business targets
Indonesia”. Up to 2024, the indicators and achievements of in the present and future.
each pillar were as follows: - Indicator: Critical Capability – Percentage of
1. Ability to Attract Top Talent talents with critical capabilities based on BTN’s
- Dimension: BTN becomes one of the top-of-mind needs.
employers for external candidates from leading - Pencapaian: Kapabilitas Kritikal: 1:3 successor
companies and universities in Indonesia. ratio for positions at BOD-1 level.
- Indicators: 4. Employee Productivity
a. Employer of Choice: BTN becomes one of the - Dimension: BTN employee productivity is above
best workplaces in Indonesia based on an the average of similar companies.
independent assessment. - Indicators:
b. Fresh Graduate Hire: 80% of fresh graduate a. Employee productivity based on operational
candidates recruited come from the top 10 revenue (Revenue/Employee).
universities in Indonesia or the global top 100 b. Employee productivity based on assets per
universities. employee (Assets/Employee).
- Achievements for each indicator are as follows: - Achievements:
a. Employer of choice: Ranked 3rd in LinkedIn’s a. Productivity (Revenue/Employee): IDR 2.671
Top Companies for career development. billion/employee.
b. Fresh Graduate Hire: 89% of fresh graduates b. Productivity (Assets/Employee): IDR 36.426
are recruited through the ODP recruitment billion/employee.
from the top 10 universities in Indonesia or the
top 100 universities globally.
2. Ability to Retain Top Talents
- Dimension: Ability to retain top talents to continue
working and growing with BTN.
434 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Below is the illustration of the Human Capital (HC) roadmap for 2022–2025:
BTN Human Capital Mission
“On of Home of Indonesia’s Best Talent”
HC Vision
BTN is able to attract and retain the best Indonesian talents who have superior capabilities
with a high level of productivity to achieve the Bank’s strategic goals and business targets.
Ability to attract top Ability to retain top Talents’ Capability Employee
Dimensions talent 1 talents Readiness Productivity
Becoming one of the top of Able to retain top talents Bank BTN has the capabilities BTN Bank employee
mind employers for external to continue working and needed to achieve the Bank’s productivity is above the
candidates from leading developing with Bank BTN strategic goals in the present average of well-known
companies and universities in and future. organizations
Indonesia
Employee of Choice - Bank
BTN becomes one of the best Turnover Rate - Below
workplaces in Indonesia based Average of Largest Banks in
on an assessment by an Critical Capabilities Employee productivity based
Indonesia
independent party - Professional level on revenue/profitability of
the business generated is
Indicators enhancement
for critical capabilities of above the average of the Top
Fresh Graduate Hire - 80% of Sustainable Engagement - employees at BoD-1 level and 10 Banks1 (Revenue/PPOP per
fresh graduate candidates Employee Engagement Score
Successor readiness employee)
recruited come from the Top based on credible independent
10 universities in Indonesia or party assessment above
Global Top 100 Universities industry average
1,59% The employee turnover Revenue Per Employee
SUCCESSOR RATIO
Rank (Million/Employee)
3
rate in 2023 is below the
1 : 3,4
Successor Ratio
2.671 2.399
average of the 5 Largest
Banks For Positions in
Linkedin’s Top (BCA : 3.6%, Mandiri : 5.26%,
Companies 2024 in terms Layer 1 Average of 10
BNI : 1.2%, BRI : 2.88%) Q1 -> target : 30 | BTN
of career development realization : 96 | achievement 320 % Largest Banks
Achievement
90,2% 93 Score
Fresh Graduate Hire Assets Per Employee
Employee SUCCESSOR RATIO (Million/Employee)
ODP Recruitment
Path Comes from
TOP 10 Universities in
Engagement
Versi Willis
Towers
(Sustainable 1 : 1,6 Successor Ratio
For Positions in
36.426 35.500
Indonesia / Global Top Engagement).
Watson Layer 2 Average of 10
100 Universities Q1 -> target : 224| BTN
Target : 80% realization : 379 | achievement 169 % Largest Banks
6 dari 10 BUMN leadership
competencies
that meet
standards
To achieve the end-state dimension parameters, three (3) Strategies and fourteen (14) Strategic Initiatives have been
developed as follows:
1. Becoming the preferred workplace for top talent 3. Focusing on value creation and becoming a
through improvements in recruitment and Business Partner through organizational alignment
onboarding processes that enhance employee to promote the business partner function, Digital HR
experience, a motivational and competitive reward implementation to support operational excellence
system in the market, and the activation of the and decision-making, and Corporate Culture
Company’s Employee Value Proposition. Internalization implementation
2. Strengthening employee capability, productivity, and .
competitiveness through improvements in employee
capability enhancement programs, interventions
to support a learning culture, consistent coaching
implementation, and the application of productivity
metrics in workforce planning and performance
management.
PT Bank Tabungan Negara (Persero) Tbk 435
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Human
Capital
Human Capital Management
Policy and Implementation
Recruitment
Policy
Bank BTN has various recruitment channels that 3. Collaboration with headhunters
provide opportunities for various levels of society to 4. Collaboration with educational institutions
join Bank BTN. Provisions regarding recruitment are 5. Campus Hiring
regulated in Special Policy No. KK3.A dated October
31, 2023 concerning the Human Capital Cycle, and in According to the Technical Guidelines No. 3-A.11 on
detail in Technical Instructions No. 3-A.11, concerning Recruitment and Selection, regulations also cover
Recruitment and Selection. Employee recruitment in Disability Recruitment, specifying the types of disabilities
2024 was carried out through various external and that meet the criteria for candidates. Currently, the
internal recruitment channels to ensure that employees eligible disabilities include Mild Physical Disabilities and
in work units are fulfilled according to the number and Speech Disabilities. However, other disability categories
capability requirements. Recruitment implementation may be considered in future recruitment while preparing
at the Company has implemented gender equality and proper accommodations and accessible facilities for
opportunities for people with disabilities. employees with disabilities.
The principles of employee recruitment based on KK.3.A Recruitment Implementation
include:
1. 1Based on Employee Needs Planning, covering job Throughout 2024, a total of 1,227 employees have been
types and requirements, the number of employees recruited through various recruitment channels. One
needed, and/or future capability needs. of these channels includes recruitment for individuals
2. Fulfilling employee needs from both external with disabilities. This program is also an initiative
and internal sources of the Bank is based on the from the Ministry of State-Owned Enterprises (BUMN)
determination of work unit formations through through the Forum Human Capital Indonesia (FHCI),
Workload Analysis. where the Company has recruited 16 individuals with
3. Employee acquisition will be carried out if the disabilities in 2024. During the recruitment process,
analysis results indicate a gap (deficit) between the the Company does not discriminate based on gender
calculated employee needs and the current number or race, and all candidates are treated equally. The
of employees in a unit. Company consistently applies the principles of Diversity,
4. In addition to fulfilling Employee Needs calculations, Equity, and Inclusion (DEI) as part of its commitment
Employee Acquisition may also be conducted to sustainability principles in accordance with the
when there is a vacant position that must be Company’s ESG Roadmap..
filled immediately. This recruitment can be done
both internally and externally, aligning with the As part of the 2024 recruitment activities, the Company
requirements of the designated job profile. has recruited 1,227 employees through various
5. Employee acquisition primarily focuses on fulfilling recruitment pathways, including:
workforce needs from within (Promotion and a. Talent Scouting, Career Days, and Inspire Corner at
Rotation), without ruling out the possibility of external leading universities in Indonesia.
recruitment if internal fulfillment is insufficient or b. Recruitment of 16 employees with disabilities.
inadequate. c. Special recruitment for the Regional Leader
Development Program (RLDP) with 19 employees.
Job Posting may be conducted using several methods, d. Bakti Diaspora 2024 recruitment in New York and
including but not limited to: Vancouver.
1. Internal Job Posting e. Implementation of Inspire Corner in Brisbane,
2. Open Recruitment Australia, for diaspora talent.
436 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Table of Recruitment Implementation for 2024
No. Recruitment Pathway Number
1. Frontliner 312
a. Customer Service Staff 148
b. Teller Service Staff 164
2. General Banking Staff 622
3. Secretary 13
4. Officer Development Program 243
5. Experienced/ Pro-Hire Hiring 37
Total 1.227
Competency Development
Policy
Developing hard skill and soft skill competencies 3. Developing – A comprehensive competency
becomes part of the Human Capital cycle guidelines development process for employees projected for
in managing Human Resources in accordance with higher positions.
Special Policy No. KK.3-A, concerning the Human Capital
Cycle. Every employee is obliged to develop their This program aims to ensure sustainable human
competencies so they can do their job well, and prepare resource management, responsiveness to change,
themselves to be able to face change and/or occupy a and alignment with business needs and organizational
higher position. vision. Employee competency development focuses on
leadership, critical capabilities, funding, transactional,
Employee competency development is carried out and digital banking.
through structured and systematic learning and
development programs to enhance the required Implementation of Competency
knowledge, skills, and attitudes. The learning and Development
development framework is designed using the Analysis,
Design, Development, Implementation, Evaluation The Company conducts learning and development
(ADDIE) approach and applies the 10:20:70 learning programs to continuously meet competency
model, consisting of: requirements, aligned with the annual business
1. 10% through formal learning. strategy focus through training, development, special
2. 20% through learning from others. assignments, as well as transfer and promotion
3. 70% through learning by doing. programs.
The Principle of Equality is applied, ensuring that all The Company is committed to ensuring that all
employees have equal opportunities for learning and employees have equal opportunities for growth,
development, from the initial placement phase to regardless of job level or gender. The learning and
being projected into higher positions. The employee development process is designed to provide equal
competency development cycle includes: opportunities for all employees, whether in managerial
or non-managerial positions.
1. Onboarding – The preparation process for employees
in new positions, either through internal movement Additionally, the Company promotes gender equality
(rotation, promotion, transfer) or for new employees. by ensuring that both men and women have the same
2. Equipping – The process of enhancing or refreshing access to career development through learning and
the competencies of employees in their current development programs that support their professional
positions. growth. Through this approach, the Company fosters an
inclusive work environment, offering equal opportunities
for all employees to develop their competencies.
PT Bank Tabungan Negara (Persero) Tbk 437
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Human
Capital
Competency Development in 2024
Below is the table of competency development distribution by job level and gender for the period January – December
2024:
Table of Competency Development in 2024
Employees Employee Training
Total
No. Job Level Training Field
Employees
Male Female Male Female
1 EXECUTIVE VICE 2 1 3 Leadership 2 1
PRESIDENT
Operational Banking 2 1
2 SENIOR VICE 27 3 30 Business & Sharia Banking 2 -
PRESIDENT
Leadership 23 3
Operational Banking 26 3
Sales & Service 2 2
3 VICE PRESIDENT 87 23 110 Business & Sharia Banking 5 3
Credit & Risk 12 2
Leadership 50 17
Operational Banking 83 21
Sales & Service 10 3
4 ASSISTANT VICE 122 22 144 Business & Sharia Banking 9 1
PRESIDENT
Credit & Risk 33 3
Leadership 41 18
Operational Banking 121 22
Sales & Service 5 5
5 SENIOR 166 51 217 Business & Sharia Banking 23 5
MANAGER
Credit & Risk 36 17
Leadership 52 32
Operational Banking 166 51
Sales & Service 16 10
6 MANAGER 831 336 1.167 Business & Sharia Banking 110 28
Credit & Risk 281 121
Leadership 143 75
Operational Banking 831 333
Sales & Service 102 113
7 ASSISTANT 1.718 1.215 2.933 Business & Sharia Banking 230 125
MANAGER
Credit & Risk 684 437
Leadership 93 141
Operational Banking 1.707 1.207
Sales & Service 303 223
438 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Employees Employee Training
Total
No. Job Level Training Field
Employees
Male Female Male Female
8 SENIOR STAFF 2.594 3.065 5.659 Business & Sharia Banking 368 366
Credit & Risk 989 1.006
Leadership 241 170
Operational Banking 2.594 3.065
Sales & Service 463 1.024
9 STAFF 1.013 1.571 2.584 Business & Sharia Banking 118 158
Credit & Risk 248 257
Leadership - 20
Operational Banking 974 1.476
Sales & Service 248 490
Total 6.560 6.287 12.847
Various employee development programs have been implemented across five training areas with the following objectives:
Training Field Training Objectives
Business & Sharia Banking Enhancing employee competencies in sales, marketing, general knowledge, and other
aspects within the Sharia Banking sector.
Credit & Risk Improving expertise in credit and credit risk management.
Leadership Developing leadership skills and career advancement opportunities for employees.
Operational Banking Strengthening employee competencies in the Company’s operational activities.
Sales & Service Enhancing skills in sales and customer service.
Evaluation of Competency Development Implementation
To assess the effectiveness of competency development programs, the Company applies a systematic and
comprehensive evaluation approach using the Kirkpatrick method, which consists of four levels of evaluation:
CTION Level 2 HAVIOURS Level 4
REA BE
LEA
Level 1 RNING L e ve l 3 RESULT
Participants’ evaluation Evaluations participants’ Evaluations to measure Evaluations are conducted
of the implementation of understanding of the the impact of learning and to measure the impact of
learning and development learning and development development on changes learning and development
regarding the relevance materials that have been in participant behavior on improving aspects of
and satisfaction of the provided. and its application in work. the Company’s business or
activities. business processes.
PT Bank Tabungan Negara (Persero) Tbk 439
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Human
Capital
Competency Development Costs
In its implementation, the Company systematically allocates a budget for employee learning and development,
referring to regulations governing human resource competency development. The funds are allocated for employee
learning and development activities in technical, non-technical, and leadership fields. The total budget allocation for
competency development in 2024 increased by 10.01% compared to 2023.
Competency Development Costs
Growth
(in IDR millions)
In local currency
2024 2023 In Percentage (%)
(in IDR millions)
105.530 95.928 9.602 10,01%
Career Development
Policy
As part of a sustainable human resource strategy, BTN has implemented a new grading system based on the Global
Grading System to support BTN’s competitive positioning in the banking industry. This system ensures that each
employee has a progressive career path aligned with global standards. Adjustments to the grading system are
necessary due to organizational growth, business scale expansion, and operational model changes. Below is BTN’s
grading system:
Band Grade Corporate Title
6A Senior Executive Vice President
5B Executive Vice President
5
4E/5A Senior Vice President
4D Vice President
4 4C Vice President
4B Assistant Vice President
3E/4A Senior Manager
3D
Manager
3 3C
3B
Assistant Manager
3A
2F
Senior Staff
2E
2D
2 Staff
2C
2B
Junior Staff
2A
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2024
Annual Report
The Global Grading System encourages employees to Based on these criteria, employees will be mapped into
enhance their technical, behavioral, and leadership a 9-box matrix as follows:
competencies according to their level. Specifically,
positions like Deputy Division Head (4E) and Division
Head (5A) now have clearer competency definitions, 7
8 9
High Solid
particularly in leadership and people management. A Contributor
Performer Star
key policy within this system is that cross-band grade
Performance
gaps are not permitted, ensuring structured career
progression and helping employees prepare for greater 4
5 6
Medium Slow
responsibilities. Starter
Average Potensial
Following the post-implementation of the new grading
system, three key positive impacts have been observed: 2 3
1
Low Slow Career
Job grading adjustments to align with function and Unfit
Starter Person
responsibilities, Reduction in grading gaps, leading to a
more structured career path, and Improved labor cost
efficiency.
Low Medium High
TALENT MAPPING
Career development at BTN refers to the provisions
of Special Policy No. KK.3-A on the Human Capital Potential
Cycle. In general, the career patterns regulated by the
Company for all employees include the acceleration
track, fast track, middle track, normal track, moderate
track, and slow track. As the basis for employee career Here are the nine (9) types of talent:
management, talent mapping is carried out by grouping 1. Star: Employees with High Performance and High
employees based on their potential. Potential.
2. Performer: Employees with High Performance and
Employee talent mapping consists of performance and Medium Potential.
potential aspects. Each aspect is categorized into three 3. Solid Contributor: Employees with High Performance
criteria: low, medium, and high. and Low Potential.
4. Potential: Employees with Medium Performance and
The performance aspect is based on the results of the High Potential.
Individual Performance Evaluation (IPE) over the last 5. Average: Employees with Medium Performance and
three years when the Talent Mapping assessment is Medium Potential.
conducted. 6. Slow Starter: Employees with Medium Performance
2. The potential aspect is measured based on two and Low Potential.
factors: 7. Career Person: Employees with Low Performance
• Cognitive Assessment (Learning Agility), and High Potential.
weighted at 20% 8. Slow Starter: Employees with Low Performance and
• Behavioral Competency Assessment, weighted Medium Potential.
at 80% 9. Unfit: Employees with Low Performance and Low
Potential.
PT Bank Tabungan Negara (Persero) Tbk 441
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Human
Capital
Career advancement is categorized into two (2) levels based on the employee band:
1. Employees with a person grade band of 2
- Employees may be given a promotion opportunity if they have accumulated a minimum score of 10 in their last
person grade.
- The score determination will be based on the results of the Individual Performance Evaluation, following these
rules.
Individual Performance Evaluation Score
Performance Rating 1 5
Performance Rating 2 4
Performance Rating 3 3
Performance Rating 4 2
Performance Rating 5 1
2. Employees with a person grade band of 3 and above
- Career opportunities will be determined based on talent mapping results, which are categorized into six (6)
career paths as follows:
Employees who fall into the Successor
Acceleration Track category may have a promotion
opportunity in less than 1 year.
Employees who are included in the
Star and Performer groups based on
the results of Talent Mapping can be Fast Track
promoted 1 (one) year after occupying
the last Person Grade. Employees who are included in the
Potential group based on the results
Middle Track of Talent Mapping can be promoted
2 (two) years after occupying the last
Employees who are included in the Average Person Grade.
group based on the results of Talent Mapping
can be promoted 3 (three) years after Normal Track
occupying the last Person Grade. Employees who are included in the Solid
Contributor group based on the results
Moderate Track of Talent Mapping can be promoted
4 (four) years after occupying the last
Employees who are included in the Slow Starter Person Grade.
group with Average Performance and Low
Potential can be promoted 5 (five) years after Slow Track
occupying the last Person Grade.
To ensure transparency, motivation, and positive competition, BTN has established two official career advancement
periods per year:
1. Period I: early year
2. Period II: mid year
Note: Career advancement outside the designated period may be possible based on certain considerations and the
Company’s needs.
Company’s career development concept is tailored to the Company’s needs, employee availability, potential mapping
from talent mapping, career movement patterns based on job risk, and job transitions. This ensures that employee
career development aligns with business needs and the requirements for organizational transformation or change.
442 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Career Position
Bank Employee Talent Movement Movement
Needs Availability Map Based on employee Movement from one
position in talent position to another
mapping
To ensure the availability of successors, career targets, project assignments, technical education,
development programs are implemented for various mandatory certifications, teaching assignments
job levels. These programs follow steps starting from or training facilitation, and certification programs.
candidate identification and selection to talent panel Additionally, employees undergo executive coaching,
discussions for determining career movements or rotation/replacement, company benchmarking,
candidate positioning based on program outcomes. participation in professional banking associations,
The types of career development initiatives for seminars/conferences, and ad-hoc team assignments
employees include leadership education, immersion to enhance their exposure, experience, and professional
programs, coaching and mentoring, setting specific network.
Career Development Implementation
To support employee career development, the company conducts employee assessments. The assessment
implementation for 2024 is as follows:
2024 Assessment Details
No. Description Participants
1. Assessment Grade 8 – 13 (ASTONIA)* 5.045
2. Assessment Grade > 13 Using External Consultant Services 129
3. Assessment BOD-1 (Ministry of BUMN’s Competency) 9
4. Technical Competency Assessment 318
Total Employees Assessed 5.492
*) ASTONIA is BTN’s internal application for employee assessments.
PT Bank Tabungan Negara (Persero) Tbk 443
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Human
Capital
2024 Employee Promotion Details
Person Grade Number of Employees Person Grade Number of Employees
2B 1 4A 36
2C 108 4B 10
2D 114 4C 9
2E 344 4D 5
3B 170 5A 3
3C 172 5B 1
3D 82 Total 1.057
3E 2
Details of Participants in the Talent Acceleration Program (TAP) and BTN Millennial Leader 2024
Regional Leader
TAP Batch 1 TAP Batch 2 BTN Millennial Leader Development Program
Person
(RLDP)
Grade
Number of Participants Number of Participants Number of Participants Number of Participants
2E - - - 17
3A - - 3 -
3B 1 3 18 -
3C 16 40 - -
3D 34 23 - -
3E/4A 23 6 - -
4B 3 - - -
Total 77 72 21 17
Performance Evaluation
Policy
Performance Management is a process of ensuring the 1. Formulation and Determination of Performance
achievement of all employees’ performance in supporting Targets which is the process of determining
the company’s goals through a well-structured system. performance targets to be achieved for 1 (one) year
This system includes the formulation and determination and making a commitment between superiors and
of performance targets, monitoring (guidance/ subordinates to support the achievement of Unit
coaching), assessment, and evaluation. The objective of Performance and Company Performance.
Performance Management is to create clarity regarding 2. Performance Monitoring which aims to ensure that
the expected results that the company holds employees performance targets can be achieved from time to
accountable for, according to their respective positions. time.
A well-managed Performance Management System can 3. Performance Assessment, namely the process
effectively differentiate employees’ performance levels of evaluating performance targets and their
as the basis for determining fair compensation through achievements.
Performance Appraisal. The performance evaluation
process follows a performance management cycle,
which includes:
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2024
Annual Report
The components to be assessed covered:
a. Performance Assessment (90% Weight)
It is an assessment based on the Key Performance Indicator of the employee’s position. The performance appraisal
consists of 2 (two) components, namely:
• Cascading KPI (Key Performance Indicator) components, namely KPIs obtained from cascading results
(according to the responsibilities and roles of the individual) against KPIs from the layer above or KPIs of work
units. This component reflected the contribution of an individual to the success of his work unit. The types of
cascading were as follows:
Fully Cascade : KPI Units were fully passed down to employees with the same target
Partially Cascade : KPI Units were passed down to employees with divided targets/ segments
(according to individual responsibilities).
Contributory Cascade : Unit KPIs were passed down to employees in terms of other KPIs that can support
the achievement of the unit’s KPIs (according to the employee’s role).
• The Performance Indicator (PI) component was a measure of the success of the implementation of the
employee’s job description. This component reflects individual performance based on their job description.
b. Implementation Assessment (10% weight)
The 2024 cultural implementation assessment uses the application of a 360 multirater survey conducted by >2
sources of information such as direct superiors, co-workers and subordinates with a number of assessors and
each assessment weight that has been determined based on the job layer in order to provide a comprehensive
and thorough assessment of the behavior of the core values of AKHLAK BTNners from various sources.
Performance Assessment Implementation
Employee performance evaluation is conducted through self-assessment by each employee, which is then approved
by their direct supervisor or manager. To determine the final score, the Human Capital Committee of each work unit
calibrates the evaluation based on the bell curve method, aligned with corporate performance and the performance
of each work unit.
The performance evaluation process for the 2024 performance year is currently ongoing, while the results of the 2023
performance evaluation are as follows:
No. 2023 Score Category Number of Employees
1. Performance Rating 1 1.539
2. Performance Rating 2 2.974
3. Performance Rating 3 6.560
4. Performance Rating 4 236
5. Performance Rating 5 28
Total Employees 11.337
Remuneration
Policy
In providing remuneration, had been issued which compensation system implemented by the Company to
improved the previous provisions, namely the issuance reward employees based on a number of factors.
of Special Policy (KK) No.3-B, concerning Remuneration.
Management of Human Resources or Human Capital The scope of the remuneration system included
became one of the most important priorities in running governance in providing remuneration, compensation,
the Company. Employee remuneration was a salary and benefits, benefit compensation based on statutory
PT Bank Tabungan Negara (Persero) Tbk 445
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Human
Capital
regulations and awards. The application of governance The remuneration policy prepared had to be at least
in providing remuneration aimed to encourage consider:
prudential banking, namely that risk taking in carrying 1. Creating effective risk management;
out business activities was carried out in a measurable 2. Company’s financial stability;
manner and refered to statutory provisions regarding risk 3. Adequacy and strengthening of the Company’s
management so that excessive risk taking by decision capital;
makers could be avoided and business continuity and 4. Short-term and long-term liquidity needs;
the health of the Company could be maintained. 5. Future income potential.
6. Prioritize the principle of equality without
distinguishing gender.
Remuneration Implementation
In line with its remuneration principles, the Company applies a performance-based reward system, meaning that
the higher an employee’s performance, the higher the remuneration they receive, with the expectation that this will
enhance productivity. The Company also upholds gender inclusion in remuneration, ensuring that there is no difference
in pay between male and female employees. Remuneration is reviewed periodically to assess its competitiveness in
the market. Additionally, the Company regularly participates in industry salary surveys to determine its position in the
market.
Male Female Total
No. Position Salary Salary Salary
Number of Number of Number of
Amount Amount Amount
Employees Employees Employees
(Million) (Million) (Million)
1. Level 5B 2 2.739 1 1.141 3 3.880
2. Level 4C - 5A 114 109.124 24 20.308 138 129.432
3. Level 3C - 4B 1.119 406.194 409 136.763 1.528 542.957
4. Level 3A - 3B 1.718 273.413 1.215 180.037 2.933 453.450
5. Level 2D - 2F 2.895 278.398 3.548 327.814 6.443 606.212
6. Level 2A - 2C 712 58.377 1.088 86.775 1.800 145.152
Total 6.560 1.128.244 6.285 752.839 12.845 1.881.083
Notes:
- The total number of employees includes both PKWT and PKWTT.
Besides the monthly salary, the Company also provides i) Medical Assistance
additional remuneration or benefits, including: j) Periodic Health Check-ups
a) Annual Bonus k) Condolence Assistance
b) Overtime Allowance l) Company-Owned Vehicle Program (COP)
c) Holiday Allowance (THR) m) Employee Loans/Financing (Kredit Sejahtera
d) Tax Allowance (PPh 21) Pegawai)
e) BPJS Health and BPJS Employment Benefits n) Disaster Relief Assistance
f) Service Award o) Communication Allowance
g) Pension Allowance p) Housing Facilities
h) Scholarship for Bachelor’s & Master’s Degrees q) Location Allowance (Hardship Allowance) for specific
(Domestic & International) areas.
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Annual Report
Pension Program Retirement Program Implementation
Policy Retirement Preparation Program (MPP)
The Bank BTN Pension Program is divided into two The MPP program is intended for permanent employees,
programs, namely the Defined Benefit Pension Program who have reached the age of 55 years. The Retirement
(PPMP) managed by the Bank BTN Pension Fund, and the Preparation Program is designed to help employees
Defined Contribution Pension Program (PPIP) managed prepare themselves financially, mentally, and physically
by a third party Financial Institution Pension Funds . The to face retirement so that employees can enjoy a
PPMP program is a program for employees who entered comfortable and peaceful life after retirement and
Bank BTN before 2004, whereas after 2004 employees are released from daily work. The MPP program is an
will automatically enter the PPMP program. optional program for employees, if employees do not
apply for the MPP program, the employee’s status will
In the Defined Benefit Pension Program (PPMP), remain an active PKWT employee until retirement at the
employees still receive benefits equal to the formula age of 56 years.
determined by the Pension Fund with the maximum
amount of Pension Benefits that could be received by The implementation of the retirement preparation
employees of up to 80% of the Basic Pension Income program is as follows:
referring to the Board of Directors Decree which 1. Training Program, which is a provision program in
regulates PT Bank Pension Fund Regulations State the form of skills training with materials/fields that
Savings (Persero) Tbk (Dapen BTN), In the Defined are in accordance with the talents/desires of the
Contribution Program, permanent employees receive related employee, including Financial Management,
retirement benefits from the accumulated contribution Job Searching, and Entrepreneurship Trainings.
balance of 2.5% of the salary concerned and 7.5% from 2. Career Opportunity Program, which is given the
the Company and the results of its development. opportunity to provide service assistance to the
Company, Subsidiaries and/or Affiliated Companies.
Service Recognition Award The form of service assistance in question is as a
• Karya Purna Bhakti Award, Given to employees who trainer or Advisor.
retire at the ages of 36 years and 56 years. 3. Coaching Program, which is the provision of
• Karya Satya Abdi Award, Awarded to employees counseling that aims to prepare Employees to face
who pass away while performing their duties in life after retirement, and the provision of Coaching
safeguarding the bank’s reputation, security, assets, related to developing entrepreneurship and job
and interests. searching.
• End of Service Award, Given to employees who are
honorably discharged and to employees who pass During 2024, 22 employees had conducted MPP Program.
away.
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Human
Capital
Human Capital
Information System
Management of the company’s Human Capital was In accordance with the Company’s Human Capital
supported by the development of adequate information Roadmap 2022-2025, one of the Company’s initiatives is
technology (IT) to ensure operational processes in to develop a Human Capital Information System (HCIS),
managing the Human Capital cycle and fulfilling which is divided into 3 (three) development phases, such
employee rights could run well, as follows: as by implementing a Cloud-based HC System from the
1. There is an overall monitoring mechanism for previous HC system, which was on premise basis.
the alignment of vision and mission and various 1. Phase I: Foundation Phase
governance, namely access, security and The development of the main modules related to
compliance. the HC system is implemented to support the Payroll
2. The need to ensure alignment of the HR system process such as compensation and benefits as
landscape with the overall HR strategy. well as basic components such as organizational
3. Reduce the level of manual data intervention from management and personal administration.
personnel to other internal systems in the company. 2. Phase II: Implementation of HC End To End Cycle
4. Ensure the achievement of operational excellence in The HC management cycle model starts from
the HR function and the quality of HR system services Recruitment and Onboarding to development and
that is evenly distributed to the smallest work unit in succession.
all company operational areas. 3. Phase III: Scale Up & Deep Dive Phase
5. Systematic implementation of the entire talent Implementing Workforce Planning and Advanced
management cycle. People Analytics modules to support management
6. Availability of insight into the entire HR process to in making data-based decisions and developing
support decision making for management. Artificial Intelligence (AI) in HC business processes.
448 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Performance & Succession &
Goal Development
Learning
Onboarding Management
Travel
Recruitment
Management
FASE II
2024
Organization
Management
Personal
Administration
20 E I I I
F A 023
Strategic
25
Workforce
2
S
SE
I Planning
FA
Time
Management
Compensation
Advanced People
Analytic
Benefit
Payroll
PT Bank Tabungan Negara (Persero) Tbk 449
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Human
Capital
Culture
Internalization
The implementation of the Corporate Culture Program in relationships. This result on a measurement scale was at
2024 still refers to the 4 (four) pillars of Corporate Culture point 3.1 on a scale of 5 or it was in the average category.
with the implementation of cultural programs classified In 2024, the internalization of corporate culture at BTN
into 2 (two), namely: focused on 3 (three) areas that were mutually beneficial
1. Main Program, which is a corporate culture program in building an impactful corporate culture, as follows:
which is mandatory to be implemented by each 1. Leadership, which focused on the role of leaders
work unit in accordance with the 4 (four) Pillars of as role models and the interaction of leaders in the
Corporate Culture process of internalizing corporate culture.
2. Selected Program, which is namely a corporate 2. Symbol/Policy & Program, which dedicated on the
culture program that is a work unit option that is effectiveness of the process of internalizing culture
tailored to the needs of the work unit. through the implementation of programs and
procedures that are implemented.
As a form of evaluation, review and identification of 3. Communication, which concentrated on
the implementation impact of the corporate culture communication and dissemination of information
program, Corporate Culture Monitoring was conducted regarding the internalization of corporate culture.
to work units along with independent consultants. The
monitoring results showed that the implementation Internalization of corporate culture through these three
of the culture program had focused on the impacts areas was realized into 2 (two) program categories,
generated and from partner testimonials showed good such as the Keys Program and the Thematic Program.
indications especially in maintaining and deepening
Keys Program
Program
No. Description Objectives
Name
1. Corporate Launching of 4 (four) mascots depicting each of Strengthening the internalization of corporate
Culture the Company's Cultural Pillars, as follows: culture through the use of mascots in information
Pillar Mascot a. Sally “The Cheetah” as Sales & Service Culture dissemination
Launching mascot
b. Ringgo “The Owl” as Risk & Governance Culture
mascot
c. Percy “The Lion” as Performance Culture mascot
d. Lea “The Dolphin” as Learning Culture mascot
2. Culture Award Awards given to Structural Change Agents • Providing boosters to Change Agents so that
2024 and Non-Structural Change Agents), who have they can continue and consistently implement
implemented corporate culture optimally the company culture in each work unit.
• Optimizing work units in implementing
corporate culture programs so that they can
have an impact on performance achievement.
3. Leadership Establishing executive forum as an effort to • Confirming the engagement of leaders and
Forum encourage the role of leaders in business corporate culture in achieving the company's
development and strengthening corporate culture vision and mission.
• Aligning the focus of strategy and as a stimulus
for the role of leaders in accordance with
business challenges and opportunities.
4. Culture Campaign strategy related to the company's Communicating directions and/or messages
Campaign culture internalization program and/or other HC related to company culture so that they are more
programs through communication media while easily accepted and understood by employees.
integrating various internal communication
channels.
The campaign is carried out in the form of narratives,
posters and videos through CEO/BOD Messages.
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Program
No. Description Objectives
Name
5. Townhall The series of activities to commemorate 4 (four) Providing directives to employees to optimize
AKHLAK years of AKHLAK in the form of a town hall from the the implementation of AKHLAK in performance
Board of Directors to all employees with the theme improvement.
"AKHLAK as BUMN for Sustainable Performance
Growth and Increasingly Better Services".
Thematic Program
No. Program Name Description Objectives
1. Culture Challange Organizing a video competition with the theme Providing an understanding to employees
of Core Values AKHLAK, 4 Pillars of Culture and regarding the importance of corporate culture
Implementation of Respectful Workplace in driving the achievement of corporate
Policy (RWP). performance.
A reward program for employees who • Mitigating employees not to fall into the
successfully uncover online gambling and trap of using illegal online loans and online
illegal online loan use by employees. gambling.
• Optimizing direct supervision and
monitoring by employees of the use of
illegal online loans and online gambling in
the work environment.
Employee Engagement Survey
As a proactive step in identifying internal aspects i. Leadership
that support or hinder employee engagement, j. Learning & Development
BTN conducted an employee engagement survey. k. Performance Management
This survey aims to measure the level of employee l. Retention
engagement and identify areas for improvement. m. Supervision
n. Sustainable Engagement
The results of the 2024 Employee Engagement Survey o. Talent Management
(EES) overall showed an average score of 93% on a scale p. Wellness & Stress
of 100%. This survey measures the level of employee q. Workload & Flexibility
Sustainable Engagement with a list of Key Drivers
elements as follows The results of the Employee Engagement Survey
a. Pay & Benefit are used as a reference in developing strategic
b. Collaboration & Teamwork programs to improve employee productivity, employee
c. Competitiveness satisfaction (employee wellbeing) and improve talent
d. Customer Focus management programs as well as encourage improved
e. Efficiency communication between employees and management
f. Empowerment in supporting and creating a positive and productive
g. Goals & Objectives work culture.
h. Innovation
Information Disclosure
to Employees
In implementing information disclosure to Employees, the Company has PPDigital. PPdigital is an integrated platform
that can be used by BTN employees to access internal regulations of the Company. Employees can also access internal
regulations of the Company so that those documents can be used as guidelines in performing their work operations.
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Human
Capital
Human Capital
Management Structure
Human Capital Management in the Company is continuously developed to ensure that the utilized policies, processes,
procedures, and technologies are the best according to best practices and related to statutory. The Company’s
Human Capital management organization is under the leadership of the Director of Human Capital, Compliance,
& Legal, which is managed by 4 (four) Divisions, such as Human Capital Strategy Division (HCSD), Human Capital
Management Division (HCMD), Human Capital Business Partner Division (HCBD), and Learning Management Division
(LMD). The following are the respective functions of the 4 (four) Human Capital Divisions:
1. Human Capital Strategy Division (HCSD) functions performance management, compensation benefits,
to prepare short-term to long-term strategies and and termination of employment, employee relations,
plans for Human Capital, manages organizational industrial relations, and managing Human Capital
completeness, and conducts studies, and provides technology.
policy proposals related to Human Capital. 4. Learning Management Division (LMD) functions to
2. Human Capital Business Partner Division (HCBD) manage and ensure the implementation of employee
functions to exercise advocacy roles related to competency improvement including needs analysis,
human capital service and operational policy design, development, implementation programs,
strategies to partner divisions. and evaluation of development and learning
3. Human Capital Management Division (HCMD) programs to support the achievement of the
functions to implement services and operations in Company’s business strategies and goals.
the fields of talent acquisition, career management,
Direktur Human Capital,
Compliance & Legal
Human Capital Human Capital Human Capital Learning
Strategy Management Business Partner Management
Human Capital Work Plans
in 2025
In preparing the Human Capital Work Program, the 3. Corporate Plan 2025-2029
Company refers to several aspirations, including: 4. Corporate Strategic Themes 2025
1. Shareholder Aspirations (APS) 2025 5. Join Planning and Challenge Sessions 2025
2. Human Capital Roadmap 2022-2025
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The 2025 Shareholder Aspirations have 5 (five) 2. Reskilling & Upskilling Program
objectives, as follows: This competency enhancement program is designed
1. Increasing the maturity of human capital to meet the needs of corporate transformation,
management maturity level sustainably, based on which aims to enable employees to deal with
the SEOs Human Capital Architecture. business challenges through new and relevant skills
2. Improving employee productivity, with a relevant mastery.
formula to the industry, and a better target than the 3. Accelerating IT, Digital, Analytic & Risk Management
average in the last 3 (three) years. This initiative prioritizes strengthening capabilities
3. Leveraging the company’s average diversity in in digitalization, analytics, and risk management by
nominated talent, mainly through the development accelerating the adoption of the latest technologies.
of young and female talents. This program aims to ensure more effective and
4. Cultivating a respectful work environment with efficient business processes.
an inclusive AKHLAK culture, based on the AKHLAK 4. Leadership & Future Competency
Culture Journey and Respectful Workplace Policy. The program focuses on developing leadership skills
5. Establishing strategic partnerships with employees, that are in line with future needs. This program aims
including implementing employee well-being to create competent leaders who are ready to face
programs so that a stable work culture is built and long-term challenges, supporting the sustainable
contributes positively to improve the company’s growth of the organization.
performance sustainably.
PRODUCTIVITY
To support BTN’s new vision in 2025, which was “Main 1. Workforce Shifting
Partner in Financial Empowerment of Indonesian BTN is refining its workforce structure to adapt to
Families”, Human Capital continuously implement future business needs. Since 2024, the company
the mission in the HC sector, such as “One of Home has adjusted the composition of its workforce by
of Indonesia’s Best Talent”. In addition, in 2025, the emphasizing sales positions (especially those
Company will prepare the HC Roadmap 2025 – 2029, strengthening the funding sector), IT & Digital. This
which has been part of the Company’s long-term plan, change is a strategic step in responding to the
as a continuation of the previous HC roadmap. decline in traditional transactions at branches due
to the increase in digital transactions.
Specifically, the thematic preparation of the 2025 2. Self-Funded Incentives & Enhance KPI Sales
Human Capital work program is aligned with the 2025 Improving incentive mechanisms to create a
Corporate Theme, entitled “Strengthen Engine For productivity-oriented organization that is aligned
Sustainable Funding” dan tema program HC 2025 with achieving business targets to encourage
yaitu “Build Strong Learning & Development Engine employees to be more productive, and associated
and Optimize HC Advisory Function to Support Business with improving sales KPIs so that employees can
Strategy & Sustainable Funding”. focus on key indicators, such as funding achievement,
mobile banking acquisition, and increasing cross-
The 2025 Human Capital strategy initiative will focus on selling. This attempt is conducted to significantly
capability development and productivity improvement, improve the company’s business performance.
which are explained as follows: 3. Low Performer Policy
To maintain and create an organization that is
CAPABILITY always oriented towards continuous improvement
1. Establish New Sales & Collection Academy and productivity, some improvements are performed
BTN has launched a new academy, which is with a more targeted performance improvement
dedicated to develop skills in sales and collections. plan mechanism.
The program aims to support business sustainability
and increase workforce productivity.
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INFORMATION TECHNOLOGY The Company periodically carries out Information Technology (IT) innovations to support the Company’s business. Several Information Technology (IT) innovations have also been carried out in 2024. 454 PT Bank Tabungan Negara (Persero) Tbk
Page 24
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Information
Technoogy
Information Technology
Strategy Plan
Information technology plays a significant role in supporting the Company’s business. Hence, the Company initiates
specific strategic planning for IT that is expected to be used as a reference in developing Information technology
and improving infrastructure and security of information and data processing. Company’s Information Technology
Strategic Plan (RSTI) 2021- 2025 is supported by 4 (four) fundamental pillars, namely:
1. Business Aligned IT Strategy c. Data-driven Bank
Align all business necessities to ensure the formulated Utilize the use and processing of accurate and
Information Technology Strategic Plan (RSTI) 2021- quality data to improve services.
2025 supports the Company’s vision to be The Best d. Flexible Multi-speed IT
Mortgage Bank in Southeast Asia by 2025. To attain The Company accelerates the development
the Company’s visions, 6 (six) essential themes in and quality implementation of information
technology have been formulated, namely: technology to adapt fast to every change.
a. End to end Housing Ecosystem Digitalization e. Elastic & Resilient Infrastructure
Support the Company’s business from upstream The Company provides an integrated system,
to downstream in the future. aggregation between systems, and better
b. Digitized Operations accessibility to actualize improved effectivity.
The Company’s business processes f. Security by Design
advancement through digitalization using robot The Company provides secure banking services
technology or platform tools. for customers.
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2024
Annual Report
2. Enterprise Architecture a. Fulfilling human capital needs by conducting
Designing a modular, open, and scalable technology recruitment of ODP IT or experienced hired.
stack to support business and product digitalization b. Conducting training IT to enhance their capability.
strategies. c. Performing reviews on IT policies
3. IT Operating Model 4. IT Transformation Roadmap
The Company improves the multi-speed technology It is an integrated roadmap to human resources,
operation model and strategic sourcing approach processes, and technology to fulfill business needs.
to support digitalization in the future. In 2024, the The Company has illustrated the IT Transformation
Company owned IT Maturity Level value of 3.50 Roadmap according to 6 (six) technology themes
as measured using COBIT 2019. This reflects that that are used to achieve its visions. In 2024, the
information technology operational processes have Company developed an agile based system (i.e.
been well-defined and managed. The company has digital channel).
also made improvements to the IT Operating Model
to support the Company’s business strategy in 2023,
including:
The preparation of RSTI 2021-2025 is supported by 4 main pillars
BTN Vision and Mission
Enabled by.. KEY SOLUTION COMPONENTS
I Business Aligned IT Strategy
RSTI 2021 -2025
Aligning business needs so that the
preparation of RSTI can support the
achievement of BTN’s vision as the Best
BUSINESS Mortgage Bank in Southeast Asia in 2025
1 ALIGNED IT
Industry Trends & Best Practices
STRATEGY
II Enterprise Architecture
Technology Trends
Designing a modular, open and scalable
technology stack to help enable business
and product digitalization strategies.
ENTERPRISE
2 ARCHITECTURE
III IT Operating Model
Enhance multi-speed technology
operating models and strategic sourcing
IT OPERATING
3 MODEL
approaches to help support future
digitalization
IV IT Transformation Roadmap
IT
An integrated roadmap with people, processes
4 TRANSFORMATION and technology to meet business needs.
ROADMAP
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Information
Technoogy
Information
Technology Innovation
The Company is always innovating in information In the midst of increasingly dynamic global changes,
technology to assist its business. The following BTN continues to advance its digital transformation in
information technology innovations were implemented the national banking industry, especially to realize BTN’s
in 2023 among others: vision as the main partner in the financial empowerment
1. Cloud-based Human Capital Information System of Indonesian families. The Indonesia Industry 4.0
It is an integrated system for managing Company Readiness Index (INDI 4.0) is not just an indicator, but
employee information such as remuneration, a roadmap in the journey toward becoming a better
salaries and so on. and more innovative company. In 2021, BTN’s Indonesia
2. Artificial Intelligence Industry 4.0 Readiness Index (INDI 4.0) readiness
Implementation of Artificial Intelligence to support assessment achieved an impressive score of 2.73,
more effective and efficient operational process at Level 3. This achievement reflects the Company’s
through Data Science Platform, Chatbot Hello commitment to becoming a mature company in
Operations by BTN, Robotic Process Automation, adopting Industry 4.0 principles.
Chatbot TARA BTN BEST and Cyber Threat Intelligence.
3. Super Apps balé by BTN BTN’s transformation is contained in the Company’s
It is a super application developed by the Company Long Term Plan (RJPP) which aligns with the pillars of
as a transformation from BTN Mobile application. Indonesia Industry 4.0 Readiness Index (INDI 4.0) to
This application is created to easier for society to become a strong foundation in every strategic step of
make financial transactions, including finance and the Company as follows:
banking services. balé by BTN application prioritizes 1. Management and Organization
practical transaction and financial management, In an era of continuous digital disruption, BTN shows
provides convenience for customers in making a strong commitment to adapt and develop through
daily financial transactions. Through this service, structured digital transformation. As part of its efforts
customer can make business transactions, control to achieve full readiness to face the challenges of
cash flow, and manage their financial effectively and Indonesia Industry 4.0 Readiness Index (INDI 4.0),
efficiently. BTN has also undertaken fundamental changes
4. BTN Digital Store in organization, work culture and human resource
It is the Company’s branding for Branch Offices, development. Some strategic initiatives that have
Sub-Branch Offices or other places with the digital been implemented include:
experience that aims to improve sales and service • Establishing a Digital Business Directorate at SEVP
capacity oriented to customer satisfaction. The only level in 2024 to increase the Company’s digital
features in BTN Digital Store are: customer service capabilities holistically, both in terms of product
digital, augmented reality experience and video development, partnerships and sales.
banking for various banking solution and beyond • Strengthening digital transaction support is
banking services, accelerating the account opening reflected through the establishment of the Digital
process, Artificial Intelligence technology usage, Operations Division to ensure the Company’s
Digital Form, The Living City, and so on. services and operations are delivered well.
5. BTN Laku • Strengthening IT, Digital and Operation Risk to
It is an application developed to facilitate SME & mitigate potential risks in cyber security and
CP Sales in data management and verification & digital areas.
OTS to support SLA achievement and optimization • Organizing the BTN Innovation Award as part
productivity of KUR and KUMK products. BTN Laku is of the BTN Excellence Award to encourage the
developed gradually to the amount of KUR and KUMK creation of new company innovations.
up to IDR500 million. • The Company has prepared an Information
Technology Strategy Plan (RSTI) as an Information
Technology (IT) development strategy roadmap
to support the Company’s vision in alignment
with INDI and RJPP.
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2. People and Culture 4. Technology
Transformation is not only about technology, but Technological innovation is one of The Company’s
also about people. Digital culture is aligned with top priorities, from the use of Artificial Intelligence,
the core values AKHLAK (Trustworthy, Competent, Data Science Platform, to Chatbot Hello Operations
Harmonious, Loyal, Adaptive and Collaborative). by BTN and Robotic Process Automation. These
The company is also committed to continuously advancements ensure more effective, efficient
developing digital talent through various training and secure customer services and operations. This
programs, workshops and certifications. In addition, digital advantage is strengthened by Cyber Threat
the company will also focus on fulfilling critical Intelligence to maintain system integrity in the
talent in the technology area, especially for the company’s system.
main functions supporting the Company’s digital 5. Company’s Operation
transformation. The company continues to transform ensuring
3. Products and Services its operations become leaner and more efficient.
The evolution of BTN Mobile into balé by BTN One of the systems launched is the End-to-End
is a concrete manifestation of the Company’s (E2E) e-Procurement System which serves as an
commitment to providing holistic solutions for integrated procurement solution. Every process,
customers. More than just a financial application, from planning to payment, is managed efficiently,
balé by BTN is a super app that embraces daily needs creating a sustainable value chain and supporting
and modern lifestyles, creates one-stop services transparent and accountable governance.
that are intuitive and responsive and integrates with
mortgage services as the Company’s core business.
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Information
Technoogy
Information Technology
Infrastructure
The Company has taken proactive action in facing rapid banking industry dynamic to strengthen Information
Technology (IT) as a part of the main strategic of the Company. This improvement is carried out continuously through
system modernization, current digital technology implementation, and data improvement. This strategic step was taken
to improve company operational stability and capability in providing reliable, fast and innovative service based on the
public’s needs in the digital era.
During 2024, the Company had several focuses to become a trusted partner in providing the best Information
Technology (IT) services and operation excellence for fostering business goal achievement. To elevate those focuses,
the Company carries out continuous improvement in Information Technology (IT) infrastructure through various
strategic initiatives, including:
1. Enhanced the Resilience of IT System 4. Upgraded The Core Banking System Performance
The Company has strengthened Information The Company has improved its main system
Technology (IT) system resilience through the capacity to settle reliability and availability in
arrangement of strategic steps in optimizing Data supporting customer transactions. This aims to
Centers and improving Information Technology ensure that the system can handle bigger numbers
(IT) disaster recovery. By Data Center optimization, of transaction with optimal and stabile performance.
the Company improves flexibility and system 5. Expanded The Integrated Monitoring
performance, operational efficiency, and accelerates The Company has expanded monitoring through
an Information Technology (IT) Service Management increased Integrated Monitoring Room Menara 2
process. Meanwhile, the improvement of IT disaster BTN. Thus expansion is a strategy to support network
recovery has been done through the development development and solve Information Technology (IT)
of more speed and effective recovery mechanism, to system complexity. In the other hand, monitoring
ensure the Company’s operational continuity when expansion in server, network, and critical application
technical problems or disaster occur. are done in real time that is integrated with automatic
2. Automated the Infrastructure Process and Daily problem analysis thus follow up of the problems can
Application Checks be done rapidly and appropriately.
The Company has arranged Information Technology 6. Established the IT Outlet Infrastructure Index
(IT) infrastructure automation implementation plan To assess the success of Information Technology
and application with Artificial Intelligence enterprise (IT) standardization across all domains, including
technology adoption. Thus automation is arranged network, infrastructure, and security standardizations,
to support real-time operational activities and the Company has implemented a score/index
reduce system complexity. With thus automation, the system. This indexing process involves the evaluation
Company identifies and resolves system anomalies various parameters such as standard compliance,
earlier, thus preventing bigger impact for business performance specification, compatibility with
operational. Moreover, this initiative also supports system and update status. Those effort are done to
both IT resources allocation and increase reliability keep stabilize Information Technology (IT) system
and service quality for customers. and the usage can be monitored thus the customer
3. Advanced the Infrastructure and Network get the same experience in each outlet.
The Company continuously enhances infrastructure
and network through system improvement High Through various achievements in 2024, the Company
Availability (HA) in the main network and application keeps strengthening the stage in realizing a banking
to determine service availability. Moreover, ecosystem based on technology. The Company believes
infrastructure and network development in Menara 2 that reliable information technology infrastructure
BTN was carried out to support business needs in the is the key to provide the best service, improve value
Branch Office, Regional Office, Division, and Digital added for stakeholders, and support sustainable digital
Store. On the other hand, increasing infrastructure transformation.
capacity through technology Hyper-converged
(HCI) strengthen system performance.
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Information Technology
Governance
The Company has governance and technology that keeps up with current developments to help optimize business
operational processes. Apart from that, the Company also has information technology infrastructure, information
technology security and adequate resources. According to the IT Maturity Level assessment which was carried out,
the result shows that the assessment of 24 priority control has reached the minimum capability of Level 3 (Defined) as
required by the Ministry of State-owned Enterprises with the following details:
No. Control Assessment Results
1. EDM01 - Ensured Governance Framework Setting and Maintenance 4.00
2. EDM02 – Ensured Benefit Delivery 3.00
3. APO01 – Managed I&T Management Framework 4.00
4. APO02 – Managed Strategy 4.00
5. APO03 – Managed Enterprise Architecture 3.00
6. APO05 – Managed Portfolio 3.00
7. APO06 – Managed Budget and Costs 3.00
8. APO09 – Managed Service Agreements 4.00
9. APO10 – Managed Vendors 4.00
10. APO12 – Managed Risk 4.00
11. APO13 – Managed Security 4.00
12. APO14 – Managed Data 4.00
13. BAI02 – Managed Requirements Definition 3.00
14. BAI03 – Managed Solution Identification and Build 3.00
15. BAI04 – Managed Availability and Capacity 4.00
16. BAI06 – Managed IT Changes 3.00
17. BAI07 – Managed IT Changes Acceptance and Transitioning 3.00
18. BAI09 – Managed Assets 3.00
19. BAI011 – Managed Projects 4.00
20. DSS01 – Managed Operations 3.00
21. DSS02 – Managed Service Request and Incident 4.00
22. DSS04 – Managed Continuity 4.00
23. DSS05 – Managed Security Services 4.00
24. MEA01 – Managed Performance and Conformance Monitoring 4.00
Besides IT Maturity Level assessment, the Company also updates information technology governance, as follows:
1. General Policy Number KU.5 dated December 27, 2. Specific Policy Number KK.5-A dated 27 June
2024 concerning General Policy for Information 2023 concerning Specific Policy for Information
Technology (IT), Data Management and Digital. Technology (IT) Procedure.
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Information
Technoogy
3. Specific Policy Number KK.5-B concerning Specific every month and socialization both online and
Policy for IT Security. offline. Education to customers about information
4. Specific Policy Number KK.5-D concerning Specific security becomes a priority and important so
Policy for IT Standardization. that the customers can make transactions safely
5. Specific Policy Number KK.8-C concerning Specific and be more aware of cybercrime to protect
Policy Business Continuity Management. and secure their personal information. Education
6. Specific Policy Number KK.8-E concerning Specific to the third party working with The Company is
Policy for Implementing Information Technology (IT), conducted regularly so the third party keeps
Digital, and Cyber Risk Management Procedure. information security of their company and The
7. Specific Policy Number KK.9-D concerning Specific Company data managed by them. Socialization
Policy Director Committee Governance Procedure. to both customers and third parties working with
8. Specific Policy Number KK.5-2 concerning Specific BTN is conducted through media e-channel
Policy for Placement of Electronic System. BTN, social media The Company (Instagram, X,
9. Technical Instruction Number PT.5-A.1 concerning Facebook, etc.) and various offline/marketing
Technical Instructions for SOP. events carried out by the Company. The Company
10. Technical Instruction Number PT.8-E.1 concerning improved the professionalism and competence
Technical Instructions for Implementing Information of employees as customer partners with various
Technology (IT), Digital, and Cyber Risk Management. cyber security training and certifications.
11. Technical Instruction Number PT.5-B.2 concerning b. Competency Development
Technical Instructions for Information Technology Company has conducted IT Security certification
Security Baseline. and training during 2024 both for sharpening
12. Technical Instruction Number PT.5-B.1 concerning soft skills and hard skills, for example Certified in
Technical Instructions for Information Security Risk and Information Systems Control (CRISC),
Management System (SMKI). Comp Tia Security+, Security Tools in DevSecOps
13. Technical Instruction Number PT.5-D.1 concerning Toolchain, Coaching & Strategic Business Leaders
Technical Instructions for Implementing Information for Department Head, Business Performance
Technology (IT) Standardization. through Effective Coaching for Leaders, BUMN
14. Technical Instruction Number PT.8-C.1 concerning School of Excellence (BSE) – CTO Masterclass
Technical Instructions for Business Impact Analysis. in 2024, Leadership Development: Performance
15. Technical Instruction Number PT.8-C.1 concerning Management Strategies, Problem Solving
Technical Instructions for Business Continuity Plan. & Decision Making, Performance Excellence
16. Technical Instruction Number PT.8-C.3 concerning Program: Strategies for Driving High Performance,
Technical Instructions for Disaster Recovery Plan. Training and Certification in the field of Banking
Risk Management, Training on Certified Chief
Information Security Officer (CCISO), ISMS Lead
IT Security Auditor/Lead Implementer ISO 27001:2022 dan
Microsoft 365 Administrator. Moreover, the
Information Technology Security Bank also conducted forums and workshops,
for instance, BSSN National Cyber Exercise
Since 2022, the Company has information technology 2024, Cyber Security Management Workshop,
security task force under the Director of Information CISO Forum, External Nasional Cyber Exercise,
Technology, led by a Chief Information Security Officer Artificial intelligence Technology Workshop,
(CISO). In maintaining information technology security, Implementation of Stamp Duty Regulations
the Company divided 3 (three) main pillars, namely: Workshop, and Project Artificial intelligence
1. People Knowledge-Based.
Strengthening information security from the people 2. Process
aspect includes activities including: To implement good governance in accordance
a. Security Awareness with industry standards, the work process at BTN
Company conducted education in the form is based on the latest provisions/SOPs which are
of security awareness on a regular basis to all socialized and implemented consistently by all
employees, customers and third parties working Bank stakeholders. In line with these standard work
with BTN. Various media were used to convey processes, BTN has implemented the following
security awareness such as email, bulletin, initiatives, including:
wallpaper desktop on employees’ work devices
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a. Establishment of a Computer Security Incident e. In supporting government and regulatory
Response Team (CSIRT) which collaborated with program related to eradication of online
regulators and was also supported by the latest gambling activities and buying and selling
technology and monitoring systems in the form accounts in the name of Company. The Company
of Security Incident and Event Management has conducted cyber patrol using tools Cyber
(SIEM). Threat Intelligence (CTI) owned by the Company.
b. Process of cyber security assessment on a 3. Technology
regular basis for network, system and data During 2024, the Company continuously improves
safety in accordance with regulatory provisions, Information Technology (IT) security capabilities
including: and optimization on defense capabilities adopting
• A cyber security assessment based on defense-in-depth consist of several layer security,
vulnerability analysis, for example conducted for example: endpoint security, application security,
vulnerability assessment and penetration network security, IT infra security, and data security.
test to new application, development and a. Implementation of Network Access Control
regular application based on application Technology
critical level which conducted by external To manage, verify and monitor devices access to
independent parties that certified for network based on security policy, to protect data
international tester penetration standard and from unauthorized access and potential threats.
listed in Association for Indonesia Payment b. Improvement of Endpoint Protection Technology
System (ASPI). for Server
• Cyber security assessment is based To identify, prevent and response threats to
on scenarios through tabletop exercise devices connected to network, such as malware,
activities, social engineering exercises ransom ware, and other dangerous activities,
with phishing techniques on email, and to protect data from leakage, damage or theft
an Adversarial Attack Simulation Exercise through real-time detection and protection.
(AASE). Table-Top Exercise conducted by c. Improvement Network Time Protocol
Computer Security Incident Response Team Play a role in ensuring synchronization accurate
(CSIRT) team consists of several work units time across IT system, supporting the right
that have carried out attack testing based on timestamp recording for audit log, prevent data
the scenario on a regular basis which aims to manipulation, and support system security by
review for attack scenario playbook, response ensuring time consistency in security protocol
and recovery with topic: such as encryption and authentication.
- Data Breach Guidelines d. Improvement Data Loss Prevention Technology
- Snapshot Server DFIR To protect customer data, the Company has
- Chain of Custody implemented DLP technology to mitigate leakage
- Forti-VPN-User Geography Change of customer and company data.
(Velocity) e. Improvement Cyber Threat Intelligence and
- Server Forensic Digital Right Protection Technology
- Insider Threat To ensure the visibility BTN Information
- Social Engineering Technology security is well monitored, the
- Insiden Data Breach Company has implemented Cyber Threat
- Ransomware Intelligence technology that actively monitoring
- Insiden Operasional/Management behavior and activities of cybercrime so that BTN
- Web Application Attack can anticipate the threats occur. Cyber Threat
c. During the second quarter in 2024, the Company Intelligence technology has been completed
has conducted Cyber Security Maturity Re- with Digital Right Protection that can takedown
assessment by National Cyber and Crypto contents which threaten reputation and harmful
Agency (BSSN) that aims to measure Information for company’s customer.
Technology (IT) security maturity level, obtained f. Improvement Mobile Application Security
maturity level of 5 (optimum implementation) To protect mobile application used by the
that is very good implementation and customer, Company has implemented application
implemented thoroughly. development process using security by design.
d. The Company has conducted Audit Surveillance Strengthen access device used by the customers
ISO 27001:2013 in the second quarter and also becomes priority by implementing Mobil
transition to ISO 27001:2022 in the third quarter in Application Security.
2024 thus currently the Company has certified
with security standard ISO 270001:2022.
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g. Improvement DNS Security and IP Address n. Improvement Database Security
Management The increase in digital transactions comes
As a mitigation to protect internal IT system that with consequences of higher data access to
access Information Technology (IT) resources on databases so specific security solution is needed
the internet if domain from non-secure websites. to limit and prevent cyber-attack that exploited
Optimization from DNS Security capability database.
will be effective if combined by IP address o. Improvement Microsoft Technology-based
management so that the endpoints that access Information Technology (IT) System Management
these Information Technology (IT) resources can and Security
be traced. The massive usage of Microsoft technology
h. Improvement in Internet Access Control and in the Company operation such as Windows
Proxy Outbound operation system, active directory, database
In order to divide and identify data MSSQL, Microsoft Office productivity application
communication to internet between business and Office 365 cloud-based services creates
transactional communication and back office potential risk if the operation is not carried out
productivity communication so improvement in accordance with best practices from the
internet access control through separated principal. Cooperation service professionals with
initiatives internet access and implementation Microsoft allow the Company to implement the
proxy outbound are conducted. latest security, operational support, and access
i. Improvement Email Security the latest technology from principal.
Protect devices and email systems from email-
based cyber-attack threats such as spam, Evaluation and Measurement Cyber
phishing and attachments containing malicious Resilience and Security
files.
j. improvement availability and resilience of The Company conducted measurement and evaluation
transactional infrastructure by implementing of resilience and security control to optimize the
active security infrastructure information security process, including:
Protect transactional services of BTN. 1. Obtained ISO 27001:2022
k. Improvement API Security To ensure that the human resources, governance and
Larger open banking gives consequences in technology used were in accordance with industry
increasing of API based cyber-attack exploitation, standards (International Standards Organization),
so the specific security implementation to The Company carried out a certification process and
detect and prevent API based attack that is very obtained accreditation No. IS 790715.
essential to be conducted. 2. Achievement of Cyber Security Maturity
l. Improvement Internet Banking Business Security The Company together with the National Cyber and
In supporting business finance services to MSMEs, Crypto Agency (BSSN) carried out a Cyber Security
BTN established Internet Banking Business web- Maturity assessment which aimed to measure
based services, so protection of web-based the level of implementation and maturity of the
applications improving access performance assessment carried out by BSSN, BTN received a
website Internet Banking Business through score of 5 (Optimal Implementation) which means
content delivery network becomes essential to implementation of cyber security has been well-
be implemented. organized and conducted automatically, formally,
m. Improvement of Application Security through repeatedly and consistently, reviewed regularly,
Manage Service Digital Application Protection and improvement implementation conducted
Improving digital transactions through mobile continuously.
banking services and mobile-based applications
needs comprehensive security that is not only
from technology but also supports controlling
and follow-up from operational.
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3. Implementation of IT Security Index • A number of security events or anomalies
One of the strategies to encourage a Security Culture derived from the laptop/desktop of employees in
for all employees in entire work units, the Company the work unit.
to build an IT Security index to monitor the affectivity • A number of trials on sensitive data transmission
of security awareness programs that conducted were detected by Data Loss Prevention.
to mitigate cyber security and information risk. • Number and Types of Employees’ Response to Email
Parameter, score, and indicator measured including: Phishing Simulation (open/clicked/submit data).
• Percentage of up-to-date endpoint security • The accuracy of employees in work units in
installation (antivirus, DLP) on laptop/desktop answering questionnaires related to information
(endpoint). security.
The Programs of the IT Security Awareness
BTN implemented the IT Security Awareness Program which aims to increase awareness and understanding of all
employees to maintain information security in the form of personal and Company data or information. Activities that
have been held for 2024 are as follows:
1. Delivery by Top Management 2. Sosialization through Digital Platform Company’s
One of strategies in pushing the creation of a. Official Website Company’s
security culture for all employees in all units of b. Podcast
the BTN Company, The IT Security Index program c. Learning Management System
has been implemented, which aims to monitor d. Email Blast Security Awareness
the effectiveness of security awareness programs e. Wallpaper Desktop Security Awareness
that have been carried out in order to mitigate f. Screen Saver Security Awareness
risks related to cyber and information security. The g. Bulletin Security Awareness
program delivered periodically every months by h. Survey Pemahaman Security Awareness
Top Management to the Employee by emphasizing 3. Training and Workshop
that maintaining information security is a very The Company/The Bank has conducted security
important part for maintaining customer trust and awareness activity, both onsite or online, for all
BTN reputation. Employees.
Furthermore, the company also actively carried out the socialization for maintaining information security to the
customers and third party partners through workshop and training either onsite or online, the company’s official social
media, email blast security awareness, and delivered electronic on the transaction of alertness information in financial
inclusion activities.
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Information Security Framework f. Restrict and manage network access connected
to the Company’s network and secure
In line with meeting the regulator’s priority controls, unauthorized devices using Network Access
the Company will strive to enhance cyber security and Control.
manage cyber risk more effectively by implementing the 3. Detect
National Institute of Standards and Technology (NIST) Real-time monitoring and detection of security
framework through identify, protect, detect, response threats or incidents, including:
and recovery. a. 24/7 monitoring and analysis with Security
1. Identify Information and Event Management and Cyber
Identifying potential information security threats Threat Intelligence tools to detect potential
and managing risks to assets effectively and cyber attacks, user activity, network traffic and
comprehensively, through: monitoring device logs and other Information
a. The implementation of mechanisms and Technology (IT) activities which are related to
management of modern inventory tools to cyber security.
support detection and continuously update all b. The Cyber Threat Intelligence tools is also
hardware and software assets owned by the optimized as a cyber patrol to detect violations
Company. of the Company’s brand reputation, taking down
b. The establishment and maintenance of data social media that does not have permission to
management processes, reviewed at least once use the Company’s identity, online gambling
in a year to ensure the data index is up-to-date content and online loans that use the Company’s
for business needs. identity.
c. Security testing based on vulnerability analysis, c. Monitoring information security compliance
which are vulnerability assessment and from partners or vendors providing collaboration
penetration testing, are conducted regularly to through Third Party Security Monitoring.
identify potential threats and ensure that security 4. Respond
findings are addressed in accordance with the Respond to incidents and manage risks quickly
test results recommendation. and effectively to minimize impacts and resolve
2. Protect problems, through:
Securing information assets and strengthening a. Do containment or blocking at endpoints that are
perimeter security to reduce identified risks, indicated to be the source of cyber attacks.
including: b. Blocking data communications or traffic
a. Establish strict access rights management originating from the network carrying out the
through the Application Logic Access Control cyber attack.
System (SKALA) for transactional applications, c. Scenario-based security testing includes email
implementing least privileged access using phishing simulations and red teaming which
Privileged Access Management tools, and are done regularly to measure the readiness of
applying Multi-Factor Authentication for Employees and IT personnel to face emerging
centralized authentication and authorization, cyber attacks.
namely Active Directory. d. Computer Security Incident Response Team
b. Implementation of encryption and the use of (CSIRT) establishment which is responsible for
Data Loss Prevention to protect sensitive data, handling cyber incidents and maintaining the
such as Personally Identifiable Information and procedures for resolving incidents quickly and
Payment Card Industry . efficiently.
c. Implementation of network protection e. In-depth investigations through forensic
technologies, such as Next-Gen Firewall, Web activities to obtain the main cause or core of
Application Firewall, Cloud Anti DDoS, and cyber attacks.
endpoint protection including anti-malware and 5. Recovery
Endpoint Detection and Response technology to The recovery process from the impact of incidents
protect networks and devices. that occur, both in terms of operations and reputation
d. Implementation of Email Security Gateway to by returning system, application and infrastructure
protect devices and email systems from email- functions to normal conditions after an incident
based cyber threats, such as, spam, phishing occurs, through:
and malicious file attachment. a. Determination of policies and procedures for
e. Conduct security awareness programs regularly assessing, determining the level of incidents as
through various internal media to enhance well as steps for resolving security incidents, and
security awareness among all Employees. ensuring the handling of incidents quickly and in
accordance with the impact they cause.
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b. Establishing and maintaining a data recovery The Implementation of Information
process using an online and offline backup Technology Audit
system to ensure the data remains protected
and can be recovered if a disruption occurs, The Evaluation Result on the
which is part of the Business Continuity Plan and Implementation of the Information
Disaster Recovery Plan. Technology Strategy Plan
c. Backup and restore recovery test to ensure
that the backup system functions properly and In accordance with the Regulation of the Minister of
the data can be recovered effectively in an State-Owned Enterprises of the Republic of Indonesia
emergency situation. Number PER-2/MBU/03/2023 concerning Guidelines
d. Playbook establishment for dealing with cyber for Governance and Significant Corporate Activities of
incidents, which works as a guide and lesson for State-Owned Enterprises Article 210 Paragraph 1 point a,
dealing with similar incidents in the future. namely that the Company has an obligation to convey
e. Table-top exercises for dealing with potential information from evaluation result in the Information
incidents and testing readiness in responding to Technology Strategy Plan (RSTI) 2021-2025 which has
security incidents that may occur. been Annual Report (AR). In this matter, the Company
f. Reporting to regulators and stakeholders. has carried out in evaluation of the Information
Media statements preparation and publication Technology Strategy Plan (RSTI) 2021-2025 for the 2024
of incidents. position by the IT Initiative Scope. Evaluation process of
the Information Technology Strategy Plan (RSTI) 2021-
2025 for the 2024 position, according to the Information
Information Technology Technology Strategy Plan (RSTI) document 2021-2025.
Infrastructure Strategy (IT) The progress status for 2024 position is 100%.
IT development related to security has been outlined Evaluation Results on the Effectiveness
in the Information Technology Strategy Plan (RSTI) of Information Technology
2021-2025 which has the theme Security by design to Implementation (IT)
improve the security of the Company’s system and
applications, including the implementation of identity & In accordance with the Regulation of Minister of
Access Management, Security & Networking Monitoring State-Owned Enterprises of the Republic of Indonesia
& Compliance and Integrated Patch Management. Number PER-2/MBU/03/2023 concerning Guidelines
In line with this initiative, activities carried out include for Governance and Significant Corporate Activities of
Fulfillment of the PDP Constitution No. 27 of 2022, State-Owned Enterprises Article 210 Paragraph 1 point c,
Availability Security Infrastructure and technology Banks have an obligation to convey information on the
rejuvenation, Compliance Regulator Compliance, Data result of the effectiveness of IT implementation. Become
and User Access Governance as well as mitigation of part of the Annual Report. In this case, the bank has
fraud and transaction abuse (Money Laundering and carried out measurements in the form of a IT Maturity
Gambling Activities). Level assessment for the 2023 position using the COBIT
2019 standard and obtained an IT Maturity Level value
for the 2024 position is 3,50.
Disaster Recovery
The position until IV quarter in 2024, Company has
The bank had policies and procedures used for successed to increase the score IT Maturity Level based
management in the event of a disaster which are stated on COBIT 2019 from 3,48 to 3,50 which comes from
in the Bank’s internal policies and procedures regarding the 7 domains namely: EDM01-Ensured Governance
the Implementation of the Disaster Recovery Plan. Apart Framework Setting & Maintenance, EDM04-Ensured
from that, the BTN also has an Organizational Structure Resource Optimization, EDM05-Ensured Stakeholder
for the Implementation of the Disaster Recovery Plan, the Engagement, APO01-Managed IT Management
Authority of the Disaster Recovery Plan Organization, the Framework, APO09-Managed Service Agreement,
Disaster Recovery Plan Process Flow, Categorization of BAI08-Managed Knowledge dan BAI10-Managed
Information Technology (IT) System Recovery Criticality, Configuration. The IT Maturity value of these domains is
Backup Frequency and Retention, List of Disaster Work already at Level 3 (Defined).
Teams Recovery Plan, Important Telephone List and
Services Provider Contact List.
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Annual Company Performance C. Development of Integrated Customer Service -
(According to KBUMN Technical DOE009
Guidelines No. SK-190/MBU/07/2024) 1) This program is a development initiative
regarding to the customer complain
1. Realization of IT Implementation Program management channel that has not been
A. Implementation Integrated Digital Lending integrated through the automation of the
System - HEE002 customer complain handling escalation
1) This program is an initiative to develop a process with Robotic Process Automation
Lending System which integrated into internal and the provision of features equipped with
or external systems (partners), and has a the latest 3600 customer data.
fast Lending process through the BTN LAKU 2) Position up to TW IV in 2024,development
( development carried out by focusing on progress in Integrated Customer Service is
KUR products) and Decision Engine (scale up 100%.
process initial data entry, pre-screening dan 3) Position up to TW IV in 2024, budgeting
data entry). realization progress in development
2) Position up to TW IV in 2024, progress Integrated Customer Service is 61% (from all
Implementasi Integrated Digital Lending budgeting investment until finish) or in the
System is 100%. amount of 100% (from budgeting investment
3) Position up to TW IV in 2024, estimated in 2024).
realization progress in implementation 4) Effective Evaluation of Information Technology
Integrated Digital Lending System is 100% (IT) Implemantion include:
(from all budgeting investment until finish) • Impact catagory: Process Improvement
or in the amount of 100% (from investment • Effective Evaluation:
budgeting in 2024) - Process efficiency reached 99% after
4) Effective evaluation of information technology the implementation of credit auto SPK.
implementation includes:: - Proceses efficiency reached 75%
• Impact Category: Process Improvement after implemented Robotic Process
• Effective Evaluation: efficiency process up Automation Project.
to 60% after implemented of Integrated D. E2E e-Procurement Implementation - DOE015
Digital Lending System. 1) This program is an initiative about developing
B. Modernization of Digital Channels - DOE001 system which is used for assisting the demand
1) This program is an initiative to develop process, online ordering and purchasing of
Modernization of Digital Channels such goods and services.
us: Mobile Banking, Internet Banking Ritel, 2) Position up to TW IV in 2024, the process of E2E
Internet Banking Business, transaksion of e-Procurement Implementation is 100%.
merchant EDC & QRIS, Mortgage Ecosystem 3) Position up to TW IV in 2024, budgeting
& Automated Teller Machine (ATM) to comply realization progress in E2E e-Procurement
with business needs and current market Implementation is 53% (from all budgeting
trends that can provide a better customer investment until finish) or in amount to 100%
service. (ftom budgeting investment in 2024).
2) Position up to TW IV in 2024, modernization 4) Effective Evaluation of Information Technology
progress in Digital Channel is 100%. (IT) implementation include:
Achievement of Fee Based Income is Digital • Impact category: System Improvement
Banking Channel Service reached IDR188,29 • Effective Evaluation: the System E2E
M or increase of 27% YoY from last year e-procurement is implemented for
achievement of IDR148.07 M. changing the previous system that has
3) Position up to TW IV in 2024, budgeting not been fully integrated as a whole. The
realization progress in Modernization Digital System implemented in accordance with
Chennel is 71% (from all budgeting investment the good governance and transparance.
until finish) or in the amount of 100% (from The implementation of the E2E
investment budgeting in 2024). e-procurement system is carried out in
4) Effective Evaluation of IT implementation all aspects of procurement such as the
includes: planning process, supplier management
• Impact category: Business process, bidding process, inventory
• Effective evaluation: IDR. 188,29. process to the payment process.
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E. Implementation of Enterprise Risk Management 4) Effective Evaluation in Information Technology
Systems - DOE017 (IT) Implementation include:
1) This program is a system developing which • Impact Category: System Improvement
used to manage, indentify, measurement and • Effective Evaluation: Integrated of Human
likuidity risk mitigation and operational risk Resource System through BTNBest System
in automation Blotter Transaktion Treasury development implemented for changing
Company. previous system which has not been fully
2) Position up to TW IV in 2024, the progress integrated as a whole. The BTNBest System
of implementation of Enterprise Risk development implemented to all Human
Management System is 100%. Resources aspects such us employee
3) Position up to TW IV in 2024, budgetimng data management process, training data
realization progress in Implementasi of management process, salary process,
Enterprise Risk Management System is 100% and so on.
(from all budgeting investment until finish) or H. Re-organisasi, Internal Capacity Assessment &
100% from budgeting investment in 2024. Pemenuhan SDM - MSI006, MSI007, MSI008
4) Effective Evaluation in Information Technology 1) This program is an initiative about the re-
(IT) Implementation include: organization of the Information Technology
• Impact Category: Process Improvement Directorate, internal capacity assessment,
• Effective Evaluation: Efficiency process and the fulfillment of multi-speed Information
reached 92% after implemented the Technology (IT) resource based on the defined
Enterprise Risk Management System. target-state and the completeness of the
F. Implementasi Master Data & Metadata fuction and role requirements of the target
Management - DDE002 Information Technology (IT) organization.
1) This program is a solution initiative for 2) Position up to TW IV in 2024, Re-Organisasi
management supporting in application progress, Internal Capacity Assessment &
and important information analisys, such SDM Fulfillment is 100%.
us customer information, bank aacount, 3) Position up to TW IV in 2024, budgeting
product, and employee that can help to take realization progress in Re-Organisasi, Internal
the decision. Capacity Assessment & Human Resource
2) Position up to TW IV in 2024, the progress in Fulfillment is 79% (from all budgeting
Implementasi of Master Data & Metadata investments until finish) or 100% (from
Management is 100%. budgeting investment in 2024)
3) Position up to TW IV in 2024, budgeting 4) Effective Evaluation in Information Technology
realization progress in Implementasi of (IT) Implementation include:
Master Data & Metadata Management is 75% • Impact Category: Others
(from all budgeting investment until finish)or • Effective Evaluation:implemented of
100% from budgeting investment in 2024. the organize of Information Technology
4) Effective Evaluation in Information Technology Directorate, internal capacity assessment
(IT) Implementation include: and fulfillment multi-speed IT resources
• Impact Category: System Improvement which a good enough reflected in
• Effective Evaluation: Master Data increasing the IT Maturity Level value to
Management tools implemented for the 3.50 according to the IT Maturity Level
management of Company’s data so the value based on the Cobit 2019.
integrity of the data is maintained. I. Service Level Review & IT Service Catalogue
G. Integrated HR System - MSI001 Update - MSI009, MSI010
1) This program is an intiative about Human 1) This program is an initiative about the
Resource System which provide a centralized determination of respone response time
storage from the data of employee master and resolution time for each categories
and Human Resource Management (SDM) for of incident management, service request,
finishing the Human Resource core progress. problem management, as well as evaluating
2) Position up to TW IV in 2024, integrated and updating the IT Service Catalogue.
progress in Human Resource System is 100%. 2) Position up to TW IV in 2024, the progress of
3) Position up to TW IV in 2024, budgeting Service Level Review and IT Service Catalogue
realization progress in Human Resource Update is 100%.
System integrated is 97% (from all budgeting
investemnts until finish) or 100% (from
budgeting investment in 2024).
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3) Position upto TW IV in 2024, budgeting 2. Realization of Shareholder Aspiration Program in
realization progress for Service Level Review 2024
and It Service Catalogur Update is 95% (for a. Implementation of ATM Integration (JALIN
all bugeting investment until finish) or 100% Project)
(from budgeting investment in 2024). 1) This program is an initiative of BUMN Ministry
4) Effective Evaluation in Information Technology in the framework of shared service synergy
(IT) Implementation include: within the sector BUMN Ministry.
• Impact Category: Others 2) Position up to TW IV in 2024, integrated in ATM
• Effective Evaluation: implemented of (JALIN Project) has been reached in 537 ATM
the re-organization of Information machines or 121% from 2024 target.
Technology Directorate, internal capacity 3) Effective Evaluation in Information Technology
assessment, and fulfillment multi-speed (IT) Implementation include:
Information Technology (IT) resources • Impact Category: Regulatory
which a good enough reflected in • Effective Evaluation: a compherensive
increasing the Information Technology implementation of ATM (JALIN Project)
(IT) Maturity Level value to 3.50 according intergarion has been carried out in line
to the IT Maturity Level value based on the with direction of the BUMN Ministry.
Cobit 2019. b. The Digital Channel Service Transactions
J. Oprational Center Data & Infrastructure 1) This program is the effort to develop a BTN
Improvement - ERE003 transaction customer through BTN Digital
1) This program is an initiative about the Channel Service, such as channel Mobile
development of IT Oprational Service and Banking, Internet Banking Ritel, Internet
Updating infrastructure devices. Banking Business, transaksi merchant EDC
2) Position up to TW IV in 2024, Data Center & QRIS, Mortgage Ecosystem & ATM which
Oprational process and Infrastructure aims to encourage an increase in Fee Based
Improvement is 100%. Income Digital.
3) Position up to TW IV in 2024, budgeting 2) Position up to TW IV in 2024, the achievement
realization process in Data Center Operation of Fee Based Income services in digital
& Infrastructure Improvement is 85% (from banking channel reached in IDR188,29 M
all budgeting investment until finish) or 85% or increasing in 27% YoY than last year
(from budgeting investment in 2024). achievement is IDR148,07 M.
4) Effective Evaluation in Information Technology 3) Effective Evaluation in Information Technology
(IT) Implementation include: (IT) Implementation include:
• Impact Category: System Improvement • Impact Category: Business
• Effective Evaluation: implemented of • Effective Evaluation: IDR188,29 M.
firmware server AIX including core c. Cyber Security Breach (Zero Incident)
encryption to 7.4 version and DRC. 1) For 2024 to 2025, Zero Incident Cyber Security
K. Security & Network Monitoring Compliance - Breach has reached based on PER-2/
SDE002 MBU/03/2023 concerning for Governance
1) This program is an initiative about the and Significant Corporate Activities of State-
cyber threat prevention solution in term of Owned Enterprises and OJK Circular Letter
systems, networks, data, and applications No. 29/SEOJK.03/2022 concerning Cyber
in accordqance with regulatory compliance Resilience and Security for Commercial
standards. Banks. In 2024, BTN has initiated to security
2) Position up to TW IV in 2024, Security Progress improvement and cyber resilience which is
and Network Monitoring Compliance is 100%. covering the people, process, and technology.
3) Position up to TW IV in 2024, budgeting In 2025, security improvement and cyber
realization progress in Security & Network resilience in all aspects that will be continued
Monitoring Compliance is 69% (from all to support the service of Company initiative
budgeting investment untul finish) or 100% and business.
(from budgeting investment in 2024). 2) Position up to mTW IV in 2024, development
4) Effective Evaluation in Information Technology progress in Cyber Security Breach is 100%
(IT) Implementation include: (there were no cyber incidents that caused
• Impact Category: Regulatory the KPI do not achieved).
• Effective Evaluation: has been sertificated
ISO 27001:2022 (Information Security
Management System).
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3) Effective Evaluation in Information Technology (IT) Implementation include:
• Impact Category: Others
• Effective evaluation: in 2024, BTN has initiated to enhance resilience and Bank cyber security including
aspek People, Process, and Technology. reached cyber security breach (zero incident) is 100%, it
can be proved bythe risk level achievement related to the second level of cyber security (the Bank’s
cyber security maturity condition is generally high) based on the result of the Bank’s cyber security in
accordance to SEOJK No. 29/SEOJK.03/2022 concerning Cyber Resilience and Security for Commercial
Banks.
3. Follow-up of Audit Result and/or Information Technology (IT) Assessment
Assessor/
Status
Auditor
Numbers of % Follow-up
No. Assessment/Audit Year
Follow-up Completed
Internal/
BS S T
External
1. Information Technology 2024 External 14 0 14 0 100%
(IT) Audit
2. Assessment of Information Technology (IT) Implementation
a. COBIT 2019 2024 External 1 0 1 0 100%
EDM01 – Ensured
Governance
Framework Setting &
Maintenance
b. COBIT 2019 2024 External 1 0 1 0 100%
EDM04 – Ensured
Resource Optimization
c. COBIT 2019 2024 External 1 0 1 0 100%
EDM05 - Ensured
Stakeholder
Engagement
d. COBIT 2019 2024 External 1 0 1 0 100%
APO01 - Managed
I&T Management
Framework
e. COBIT 2019 2024 External 1 0 1 0 100%
APO09 - Managed
Service Agreements
f. COBIT 2019 2024 External 1 0 1 0 100%
BAI08 – Managed
Knowledge
g. COBIT 2019 2024 External 1 0 1 0 100%
BAI10 – Managed
Configuration
Total 21 100%
Description:
BS = Uncompleted
S = Completed
T = lated
4. Realization of Information technology (IT) Financing Plan (IT Spending Plan)
% Realization related to 2024
IT Spending 2024 Plan Realization of TW IV in 2024
Plan
IT CAPEX Rp792.758.559.227 Rp781.684.933.314 98,6%
IT OPEX Rp583.494.311.924 Rp474.706.174.787 81,3%
PT Bank Tabungan Negara (Persero) Tbk 471
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Information
Technoogy
Information Technology
Management Structure
The Information Technology (IT) Implementation Unit consists of the IT Strategic Planning and Development Division, IT
Operation Division and Data Management Division. In addition, the Company has also established an IT Security Division
which has a function in charge of handling cyber security and resilience and is independent of the IT management
function. In general, the authorities and responsibilities of each Division are as follows.
1. The IT Strategic Planning and Development Division 3. The Data Management and Analytics Division has
has the authority and responsibility as a Division that the authority and responsibility as a Division that
carries out the role of “Change the Bank” as follows: carries out the role of “Change the Bank” and “Run
a. Plan, coordinate, evaluate, monitor, and control the Bank” as follows:
activities related to the process of formulating a. Facilitate and coordinate regarding the
an Information Technology (IT) strategic plan as establishment and implementation of the
well as managing the information technology roadmap and vision for the delivery and
portfolio, Information Technology (IT) policies and management of information; including Data
application development strategies effectively Warehouse, Big Data, Business Intelligence &
and efficiently; Analytics and Data Management to carry out the
b. Manage the process of developing applications Company’s strategy in developing its business;
to support business operations and monitoring b. Collaborate with business unit and support
their implementation to meet the operational leaders to implement the agreed data strategy,
needs of the Company’s business; set strategic directions to build an organizational
c. Anticipate information system risk exposure data management program and optimize the
and develop appropriate and adequate way the Company uses data both internally and
countermeasures; externally;
d. Support the implementation of information c. Collaborate with other Information Technology
security; and (IT) Operations Units, Security Work Units and
e. Prepare and fulfill Information Technology (IT) external parties, in managing and creating an
planning and development reports and their environment that makes data and information
fulfillment in collaboration with related units. accessible with appropriate access control
channels, as well as acting as an advisor in
2. The IT Operation Division has the authority and the use of data to improve performance, and
responsibility as a Division that carries out the role of formulate company strategy overall;
“Run the Bank” as follows: d. Oversee the application of data analysis and
a. Develop operational management strategies new analytical methodologies that will serve
and implement and monitor Information as a guide for the company’s management
Technology (IT) operations effectively and in formulating the company’s business
efficiently to maintain Information Technology development strategy; and
(IT) service levels to support business operations; e. Oversee the process of gathering and reviewing
b. Anticipate risk exposure in the implementation data from various systems already in use, making
of Information Technology (IT) operations, as recommendations to upgrade outdated systems
well as develop appropriate and adequate and ensuring new data solutions that are timely,
countermeasures; accurate and of high quality.
c. Support the implementation of information
security; And
d. Compile and fulfill Information Technology (IT)
operational reports in collaboration with related
units.
472 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
4. The IT Security Division has the authority and guaranteeing the confidentiality, integrity and
responsibility as a Division that carries out the role of availability of information assets by minimizing
“Secure the Bank” as follows: information security risks;
a. Design, implement and maintain a series of b. Prepare and fulfill reports related to information
processes and systems that are integrated and security in collaboration with related units.
effective in managing information security and
Information Technology
Work Plan 2025
IT Development in 2025 supported the corporation
plan and aspiration of Director General Policy in Preparation of Information Technology Strategy Plan
2025 is concerning to credit, quality credit, funding, 2025-2029
office network, fee based income, and overhead In last 2024, in accordance to the company long term
burden devision. The 2025 Information Technology planing (RJPP) 2025 – 2029, the Company has complied
(IT) development plan is broadly in line with the main and delivered the Information Technology Strategic
initiatives of the 2021-2025 Information Technology Plan (RSTI) for 2025 -2029 to BUMN Ministry through the
Strategy Plan (RSTI), as follows: Letter No. 1745/DIR/ITPD/XII/2024, on December 13, 2024
a. ITF001 - Agile Collaboration Tools Standardization & concerning to deliver a BTN Information Technology
DevSecOps Automation Strategic Plan (RSTI) periode 2025-2029 has scoped
b. ITF002 - IT Organization, Capability and Capacity about the Company IT Tranformation Roadmap in
Boost 2025 by focusing to core platform modernization
c. ITF003 - IT Governance Forum Enhancement and Information Technology (IT) architecture for
d. ITF004 - Syariah Subsidiaries Tech Enablement supporting the scalability. The Company will do the
Strategy process improvement, technology, good governance,
e. ITF006 - IT Performance Monitoring Establishment and organization for answering the main challenge in
f. INF003 - DRC Migration nformation Technology (IT) Services including bellows:
g. CHL002 - Digital Branch Features Enhancement a. Optimalization of security tools related to nformation
h. PPP003 - Open Banking Integration and Performance Technology (IT) security process.
Monitoring Improvement b. Optimalization of nformation Technology (IT)
i. PMF004 - Paylater System and Product operational process related to enhancement
Implementation project managements tools which concern to agile
j. UUS001 - UUS Tech Capability Enhancement development.
k. DAT001 - Establish Data and Artificial Intelligence
Strategy In the other hands, 6 domains were adjusted on Enterprise
l. DAT002 - Develop Transaction Monitoring Dashboard Architecture to provide an overview of the technology
For War Room and system used by the Company for reaching the
m. DAT004 - Expand Data Management Capabilities Company’s vision and Business Startegic which has
and Oversee Data Quality planed, such as domain Digital Platforms, Composable
Integration, Adoption of Artificial Intelligence, Data
Foundation, Elastic & Resilience Infrastructure dan Cyber
Resilient Reinvention.
PT Bank Tabungan Negara (Persero) Tbk 473
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CORPORATE GOVERNANCE In 2024, BTN showed significant performance growth in both operational and financial terms. BTN’s performance also received recognition from external parties by receiving awards on a national and international scale. 474 PT Bank Tabungan Negara (Persero) Tbk
Page 44
PT Bank Tabungan Negara (Persero) Tbk 475
Page 45
Corporate
Governance
Achievements in the Implementation of
Corporate Governance
BTN has successfully won another prestigious award at the TOP GRC 2024 event. This award is given to
companies that have good performance and have implemented Governance, Risk, & Compliance (GRC) in
managing their business. At TOP GRC 2024, BTN won four awards:
• Top GRC Awards #5 Stars
• Top GRC Awards 2024 #Golden Star Trophy
• The Most Committed GRC Leader 2024 for BTN President Director, Nixon L.P Napitupulu
• The High Performing Board of Commissioners on GRC 2024
In the future, BTN will continue to strive to implement Governance, Risk, & Compliance (GRC) in its business
implementation.
1. Top 50 Issuers in the Big
Capitalization Public Listed
Company Category at
the 15th IICD Corporate
Governance Conference
and Award 2024
2. Best Financial Sector
Category Big Capitalization
Public Listed Company at
the 15th IICD Corporate
Governance Conference
and Award 2024
The Company has established a Business Competition BTN won the title of Most Trusted Company in the
Compliance Program which has been approved by the Corporate Governance Perception Index (CGPI) 2024 as
Business Competition Supervisory Commission (KPPU) a form of implementing good corporate governance.
on December 13, 2024. This program aims to ensure
that all business processes carried out by the Company
are always based on the principles of healthy business
competition.
476 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Fundamentals of Implementation of
Corporate Governance
The implementation of GCG within the Company 17. OJK Regulation No. 15/POJK.03/2019 concerning Plans
refers to various relevant provisions, regulations, and and Organizing General Meetings of Shareholders of
laws as well as GCG guidelines issued by national and Public Companies.
international institutions. The reference basis for GCG 18. OJK Regulation No. 16/POJK.03/2019 concerning
implementation is as follows: Implementation of Electronic General Meetings of
1. Law of the Republic of Indonesia No. 10 of 1998 Shareholders of Public Companies.
concerning Amendments to Law No. 7 of 1992 on 19. OJK Regulation No. 17/POJK.03/2019 concerning
Banking. Material Transactions and Changes in Business
2. Law of the Republic of Indonesia No. 40 of 2007 Activities.
concerning Limited Liability Companies. 20. OJK Regulation No. 42/POJK.03/2019 concerning
3. OJK Regulation No. 17/ POJK.03/2014 concerning the Transparency and Publication of Bank Reports.
Implementation of Integrated Risk Management for 21. OJK Regulation No. 17 of 2023 concerning
Financial Conglomerates jo OJK Regulation No. 30 Implementation of Governance for Commercial Banks.
of 2024 concerning Financial Conglomerates and 22. OJK Regulation No. 2 of 2024 concerning the
Financial Conglomerate Holding Companies. Implementation of Governance for Sharia
4. OJK Regulation No. 18/POJK.03/2014 concerning Commercial Banks and Sharia Business Units.
the Implementation of Integrated Governance for 23. OJK Circular Letter No. 14/SEOJK.03/2015 concerning
Financial Conglomerates jo. OJK Regulation No. 30 the Implementation of Integrated Risk Management
of 2024 concerning Financial Conglomerates and for Financial Conglomerates.
Financial Conglomerate Holding Companies. 24. OJK Circular Letter No. 15/SEOJK.03/2015 concerning
5. OJK Regulation No. 33/POJK.04/2014 concerning the the Implementation of Integrated Governance for
Board of Directors and Board of Commissioners of Financial Conglomerates.
Issuer or Public Company. 25. OJK Circular Letter No. 32/SEOJK.04/2015 concerning
6. OJK Regulation No. 34/POJK.04/2014 concerning Public Company Governance Guidelines.
Nomination and Remuneration Committees for 26. OJK Circular Letter No. 25/SEOJK.03/2016 concerning
Issuers or Public Companies Commercial Bank Business Plans.
7. OJK Regulation No. 35/POJK.04/2014 concerning 27. OJK Circular Letter No. 43/SEOJK.03/2016 concerning
Corporate Secretaries of Issuers or Public Companies Transparency and Publication of Conventional
8. OJK Regulation No. 8/POJK.04/2015 concerning Commercial Bank Reports.
Websites of Issuers or Public Companies. 28. OJK Circular Letter No. 13/SEOJK.03/2017 concerning
9. OJK Regulation No. 21/POJK.04/2015 concerning the Implementation of Governance for Commercial Banks.
Implementation of Guidelines for Public Corporate 29. Regulation of the Minister of State for State-Owned
Governance. Enterprises (BUMN) Number PER-1/MBU/03/2023
10. OJK Regulation No. 31/POJK.04/2015 concerning dated March 3, 2023 concerning Special Assignments
Disclosure of Information or Material Facts by Issuer and Social and Environmental Responsibility
or Public Company. Programs of State-Owned Enterprises.
11. OJK Regulation No. 55/POJK.04/2015 concerning the 30. Regulation of the Minister of State-Owned Enterprises
Establishment and Guidelines for Implementing the Number PER-2/MBU/03/2023 concerning Guidelines
Work of the Audit Committee. for Governance and Significant Corporate Activities
12. OJK Regulation No. 56/POJK.04/2015 concerning of State- Owned Enterprises.
the Establishment and Guidelines for Preparing the 31. Regulation of the Minister of State-Owned Enterprises
Internal Audit Unit Charter. (BUMN) Number PER-3/MBU/03/2023 dated March 3,
13. OJK Regulation Number 60/POJK.04/2015 concerning 2023 concerning Organs and Human Resources of
Disclosure of Information on Certain Shareholders State-Owned Enterprises.
14. OJK Regulation No. 5/POJK.03/2016 concerning Bank 32. The Company’s Articles of Association as last
Business Plans. amended by the Deed of Statement of Resolutions of
15. OJK Regulation No. 29/POJK.03/2016 concerning the Annual General Meeting of Shareholders Number
Annual Reports of Issuers or Public Companies. 8 dated March 6, 2024 which had been ratified by the
16. OJK Regulation No. 11/POJK.03/2016 concerning Minister of Law and Human Rights of the Republic of
Ownership Reports or Any Changes in Ownership of Indonesia based on the Decree of the Minister of Law
Public Company Shares. and Human Rights of the Republic of Indonesia Number
AHU-0022194.AH.01.02.TAHUN 2024 dated April 5, 2024;
PT Bank Tabungan Negara (Persero) Tbk 477
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Corporate
Governance
In addition to that, the Company also adopts the best governance standards regionally and internationally applicable
as best practices and improves the GCG implementation, including:
1. Principles of Good Corporate Governance, issued by the Organization for Economic Cooperation and Development
(OECD).
2. ASEAN Corporate Governance Scorecard issued by ASEAN Capital Market Forum (ACMF).
3. Indonesian GCG Guidelines (PUGKI) developed by the National Committee on Governance Policy (KNKG).
4. Principles for Enhancing Corporate Governance issued by Basel Committee on Banking Supervision.
Objectives and Principles of
Implementation of Governance
The Company is fully aware that the business continuity 3. Providing added benefits and values for shareholders
of a business entity is not merely measured by financial and stakeholders.
performance and increased profits, but also through 4. Maintaining and improving sound and competitive
internal management of the Company, including business continuity in the long term (sustainable).
the implementation of effective GCG. Thus far, the 5. Enhancing investors’ trust in the Company.
Company has implemented the GCG principles with the
purpose and belief that it will ensure the construction The implementation of GCG is carried out based on the
of comprehensive business balance so that all forms five principles contained in Regulation of the Minister
of interest, both business and social, individuals and of SOEs No. PER-2/MBU/03/2023 concerning Guidelines
groups, internal as well as external, short and long-term for Governance and Significant Corporate Activities of
as well as the shareholders and stakeholders interests State-Owned Enterprises.
will reach the balance point. The implementation of
GCG principles is highly necessary in order to build a TRANSPARENCY
more resilient Company to be able to survive in dealing Transparency is openness in carrying out the decision-
with fiercer competition. The Company keeps striving making process and openness in disclosing material
to follow the development of the best GCG practices at and relevant information about the company.
the national, regional, and international levels that are
relevant and certainly adapted to the needs. ACCOUNTABILITY
Accountability is clarity of function, implementation,
The implementation of corporate governance serves and organizational responsibility so that company
purposes as follows: management is carried out effectively.
1. Supporting the Company’s vision, namely “Being
Best Mortgage Bank in Southeast Asia in 2025”. RESPONSIBILITY
2. Improving the Company’s mission, including: Responsibility is the conformity in company management
a. Actively supporting the government in advancing with the provisions of laws and regulations and good
the welfare of the Indonesian people through corporate principles.
home ownership.
b. Realizing millions of Indonesians dream of INDEPENDENCE
owning a decent house to live. Independence or self-reliance is a condition in which a
c. Becoming the home of Indonesia’s best talent. company is managed professionally without Conflict of
d. Increasing shareholder value by focusing Interest and influence/pressure from any party that is not
on sustainable profitability growth as a blue in accordance with the provisions of laws and regulations
chip company with strong risk management and good corporate principles.
principles.
e. Becoming a financial partner for stakeholders in
the housing ecosystem by providing
comprehensive solutions and the best services
through digital innovation.
478 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
FAIRNESS implementation of good corporate governance in the
It is justice and equality in fulfilling the rights of Company becomes more essentially required.
stakeholders that arise based on agreements and
provisions of laws and regulations. In addition, GCG is a continuous effort to respond
proportionally to the needs of the GCG implementation
These five principles are in accordance with the pillars of in order to achieve the goal of Moving Beyond Corporate
corporate governance based on the General Guidelines Governance to True Business Value. The Company has
for Indonesian Corporate Governance (PUGKI). become a proud state-owned Bank and participates
in realizing the progress and prosperity of the nation.
GCG is a facility used by the Company’s organs to In doing so, the Company always manages every
improve their business success and accountability so business activity professionally and adheres to the
as to realize the shareholders’ value in the long term GCG principles. To achieve the goals, the Company
while considering the other stakeholders’ interests, in begins with integrating its human capital with reliability,
accordance with the applicable laws and regulations, professionalism, integrity, and good manners.
and business ethics. The greater the risks, the
Commitment on
Corporate Governance Implementation
The Company always strengthens its commitment to The implementation of good corporate governance
implement and uphold GCG principles consistently in (GCG) is an important indicator for shareholders
the daily course of business activity, comply with all to assess the Company’s performance and believe
applicable regulations and legislation, and is always that the Company has been well-managed and is
open to improvements in accordance with best can protect the interests of all shareholders. PT Bank
practices to suit the goals, vision, and the Company’s Tabungan Negara (Persero) Tbk. as a State-Owned
mission, and create added value for the Company for Enterprise (BUMN) and also a public company, commits
Shareholders and other stakeholders. to continuously improve the implementation of good
corporate governance in order to understand the
expectations of each shareholder.
PT Bank Tabungan Negara (Persero) Tbk 479
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Corporate
Governance
Corporate Governance
Implementation
Govenance Framework
Implementation of Corporate Governance can be seen from the alignment of 3 (three) aspects of the governance
system, such as governance structure, governance process, and governance outcome. The three aspects of the
governance system have been wellimplemented by the Company.
GCG Principles
Commitment
Transparency Accountability Responsibility Independency Fairness
Main organs
Governance
GMS
Structure
Board of Commissioners
Board of Directors
Supporting Organs Board of
Commissioners and Board of Directors
Company Policies, Governance Process and Reporting Process Flow
Governance
Process
GCG implementation
Monitoring
Internalitation Awareness Eksternalisasi
and Evaluation
Governance
Outcome
Performance Growth and GCG Assessment Score Improvement
(Self Assessment Governance, CGPI, ACGS, Top GRC, GRC & Performance Excellence, and others)
Governance structure is the sufficiency of the Corporate Governance structure and infrastructure so that the process
of implementing Corporate Governance principles produces outcomes that are in line with the expectations of the
Company’s Stakeholders. The governance organ structure includes the Board of Commissioners, Directors, Committees,
and Company Work Units. Meanwhile, the Governance infrastructure includes policies and procedures, management
information systems, and the main tasks and functions of each organizational structure. Governance process is an
activity to implement governance in the Company which is supported by a structured system and optimal monitoring
process. Then, Governance outcome is the result of implementing adequate governance structures and governance
processes.
480 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Commitment on Governance 6. Evaluation of the performance of the Board of
Directors;
The Company is committed to continuously evaluate, 7. Pattern of working relationship between the Board of
improve, increase, and enhance GCG implementation, Directors and the Board of Commissioners.
so that it is in line with developments in laws and
regulations and the latest business conditions. In These guidelines are used as a reference for the Board
addition, each internal policy of the Company contains of Commissioners and Directors in performing their
an obligation to be reviewed periodically by the Board duties to achieve the Company’s business objectives.
of Commissioners and/or the Board of Directors in The Guidelines for the Board of Commissioners and
accordance with the provisions of each policy. The Directors are explained more clearly in the respective
Company’s GCG commitment is embedded in the Sub-Title of the Board of Commissioners and Directors
Company’s vision and mission, core values, and in the Chapter of Corporate Governance.
business policy strategies, which are translated into
the following fundamental elements of the Company’s Code of Ethics
business, as follows: The Company has drafted the Company’s Code of
Ethics as a guideline on business ethics, work ethics,
Vision and mission and BTNers’ code of conduct in implementing good
The Company has a vision that reflects the goal to be corporate governance practices, including interacting
achieved, namely Best Mortgage Bank in Southeast Asia with stakeholders. The Company’s Code of Ethics applies
2025. To achieve this goal, the Company has described to BTNers at all levels of the organization. The Code of
the goal into several missions. The Vision and Mission are Ethics is clearly explained in the Code of Ethics’ Sub-
explained in detail in the Chapter of Company Profile. Heading in the Corporate Governance Chapter.
Company Core Values Social and Environmental Responsibility
In line with efforts to strengthen basic foundations The Social and Environmental Responsibility Program
and build cultural momentum, corporate culture (TJSL) is an activity that is the Company’s commitment
transformation is performed by increasing to sustainable development. This is performed by
understanding and capability in implementing AKHLAK providing economic, social, environmental, legal, and
to achieve sustainable growth. In accordance with the governance benefits with more integrated, focused,
AKHLAK core values, the main behavior of BTNers can be measurable impact principles and can be accountable
classified into 8 (eight) main points, as follows: for and are part of the company’s business approach.
1. Adhering to and complying with the moral values Specifically, Social and Environmental Responsibility
and business ethics and applicable regulations; is detailed in the Chapter of Social and Environmental
2. Continuously learning and improving competency; Responsibility Program.
3. Discipline, consistent and thorough in completing
tasks with the best quality of performance; Business Competition Compliance Program
4. Mutually respectful, appreciating, and open to The Business Competition Compliance Program is a
differences; series of activities that demonstrate efforts to comply
5. Responsible and always putting the Corporate’s with the principles of sound business competition. It is
interest ahead; performed with the aim of encouraging the Company
6. Proactive, effective, and efficient to satisfying to comply with the principles of sound business
customer needs; competition, as stipulated in Law Number 5 of 1999
7. Responsive towards changes and providing concerning the Prohibition of Monopolistic Practices
opportunity for continuous improvements.; and Non-Sound Business Competition. The Business
8. Open to competition that delivers added value. Competition Compliance Program is completely
described in the Compliance Function Sub-Chapter.
Guidelines for the Board of Commissioners and
Directors ISO 37000:2021 Implementation Plan on Governance of
The Company has Guidelines for the Board of Organizations
Commissioners and Directors, containing as follows: The Company is also committed to implementing
1. Organization of the company and assignment of corporate governance with plans to adopt ISO 37000:2021
tasks; Governance of Organizations which aims to create
2. Duties, responsibilities, and authority; added value and sustainability for the organization.
3. Work ethics;
4. Meeting arrangements;
5. Prohibition against the Board of Commissioners and
Directors;
PT Bank Tabungan Negara (Persero) Tbk 481
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Corporate
Governance
Governance Structure f.
Development of Sharia Division (SHAD)
organizational structure to strengthen Sharia
The Law of Limited Liability Company No. 40 of 2007 states business and IT.
that the Company’s Organs consist of the General Meeting g. Separation of functions in Operation Banking
of Shareholders, Directors and Board of Commissioners. into two, consisting of Central Operations
The GMS, Directors and Board of Commissioners respect Division (CEOD) for managing basic operational
each other’s duties, responsibilities and authorities in functions and Digital Operations Division (DGOD)
accordance with regulations and the Articles of Association. for managing business operations and business
The Company’s organs are established to ensure that the transactions.
implementation of corporate governance principles can h. Separation of Risk Management function into
perform effectively with clear roles and responsibilities so it Digital & Operations Risk Management Division
creates a check and balance control mechanism. In detail, (DORD) and Enterprise & ESG Management
the Governance structure and mechanisms are explained Division (ERMD), where Digital & Operations
in the Sub-Chapter of Corporate Governance Structure Risk Management Division (DORD) manages
and Mechanism. digital risk and operational risk while Enterprise
& ESG Management Division (ERMD) manages
Governance Process enterprise risk and ESG management.
i. Addition of personal data protection
Governance Process The Governance Process conducted management function in Compliance Work Unit
by the Company is by corporate organs and lower levels in the form of Data Privacy Department.
in performing their functions and duties in realizing j. Establishment of Regional Digital Banking Retail
commitment and governance structure in order to in Regional Office as a strategy to strengthen
achieve governance results that are in accordance with digital product sales.
Governance principles. The Company’s Governance k. Implementation of BPI Kring (National) which
Process includes as follows: includes changes in business processes through
1. Implementation of the General Meeting of the Regional Loan Processing Center (RLPC).
Shareholders (GMS) l. Implementation of the National Phase 1 Decision
2. Implementation of the Functions, Duties and Engine as a loan decision tool.
Responsibilities of the Board of Commissioners and m. The SME KUR BTN Laku business process has been
Directors scaled up in all Regional Offices.
3. Implementation of Business Process Improvement n. Implementation of the end-state phase for the
(BPI) and Company Business Activities SMSE Process Center (SPU) in the cities of Medan,
a. Bank has adjusted the company’s organizational Palembang, Banjarmasin, Balikpapan, Makassar,
structure after the 2024 AGM by considering the Depok, Cirebon, and Ciputat.
composition and nomenclature of the Board of o. Formation of an anti-fraud sub-committee
Directors, the formation of SEVP and new Divisions. under the Risk Management Committee to
b. Development of the Commercial Banking accelerate the process of reporting and handling
Division (CMBD) organizational structure for fraud incidents.
non-housing management in order to achieve 4. Social and Environmental Responsibility
targets and diversify the guideline portfolio as
well as business development and partnerships Governance Outcome
for the expansion of the Commercial Banking
Center (CBC) business. 1. GCG Assessment (BI/OJK) based on self-assessment
c. Adjustment of business processes in the Retail results with a composite score of rank 2.
Funding Division (RFD) based on retail funding 2. GCG Third Party Assessment (CGPI, ACGS, Top GRC,
segmentation to focus more on customer centric and others).
and clarify accountability. 3. The 2022 Governance Report.
d. Separation of Digital Banking work units that 4. Sustainable growth in financial performance.
focus on sales, namely the Digital Banking Sales 5. Establishment of a sustainable integrity system.
Division (DBSD) and the Digital Banking Product
Development Division (DBPD) in order to improve Improvements in Guidelines and
Digital Banking capabilities. Governance of Preparation of Policies
e. Separation of Institutional Funding into Large
Institutional Funding (LIFD) and Mid Size The Company through decision of Board of Directors
Institutional Funding (MIFD) which focus on makes changes of Policy Architecture and Procedures
Liquidity Buffer Customers and non-Liquidity of Bank BTN, effectively prevailing since February 2,
Buffer Customers.
482 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
2022. It purposes to improve governance and internal 1. 10 (Ten) General Policies have been issued which
regulations so that those will be more well-organized, have become Umbrella Policies for all Company
not overlapping, effective, and facilitating employees in operational activities.
using the guidelines of daily operational implementation. 2. 153 (one hundred and fifty three) Special Policies (KK)
The company has developed a special policy number have been issued which are derivative regulations
KK.9.A dated March 22, 2022 regarding Procedures from General Policies.
for Governance of Bank Internal Regulations with due 3. 280 (two hundred and eighty) Technical Instructions
observance of the following principles: have been issued which are derivative regulations
1. Ease and Clarity from Special Policies.
2. Efficiency and Effectiveness
3. Aligned Additionally, the Company has also revoked existing
4. Measurable internal regulations that were invalid or not applied. In
5. Dynamic this transformation of Internal Regulations, The Company
6. Oriented to the user or the party being served also uses a digital platform as a means of disseminating
7. Legal Compliance the latest Internal Regulations that can be accessed by
8. Legal Certainty employees, such as by the PPDigital application. The
existence of PPDigital will ease employees to obtain
In order to strengthen governance aspects and information about the latest Internal Regulations and
eliminate overlapping regulations and make it easier those matters related to the work and activities of the
for employees to carry out daily operational activities, said employees.
the Company needs to carry out transformations, one of
which is in the form of internal regulatory transformation. Improvement of Governance Regulation
The intended transformation of internal regulations In 2023, the Company has drafted and renewed the
is realized in the form of implementing the Internal following policies, as follows:
Regulatory Architecture as follows: 1. General Policy Number KU.6 dated December 5,
2022 concerning Law, Compliance, AML & CFT and
Corporate Governance as updated on December 20,
2024.
AD 2. Special Policy Number KK.6-F dated August 28, 2023
concerning Good Corporate Governance Procedures
as updated on July 30, 2024.
3. Special Policy Number KK.6-H dated October 10,
Public Policy 2023 concerning Conflict of Interest Management
Procedures as updated on December 17, 2024.
4. Technical Instruction Number PT.6-F.1 dated
September 15, 2023 concerning Good Corporate
Special Policy Governance Assessment as updated on March 26,
2024.
5. Technical Instruction Number PT.6-A.1 dated April 25,
2022 concerning the Implementing Instructions for
Technical Instructions Gratification Control as updated on June 28, 2024.
6. Special Policy Number KK.6-J dated December 2,
2024 concerning Business Competition Compliance
Procedures.
7. Joint Decree of the Board of Commissioners Number
01/SKPB/KOM/BTN/2024 and the Board of Directors
Number SKPB-01/DIR/BTN/2024 concerning the
Good
Corporate Code of Guidelines for Code of Conduct of PT Bank Tabungan
Corporate
Culture Conduct
Governance Negara (Persero) Tbk.
Improvement of the Work Procedure Guidelines for the
All existing Internal Regulations with old Policy and Board of Commissioners and Directors
Procedure Architecture have been transformed into the 1. Guidelines and Work Rules of the Board of
New Policy and Procedure Architecture with the following Commissioners Number 18/KOM/BTN/2024 dated
details: December 18, 2024 concerning the Guidelines and
Work Rules of the Board of Commissioners of PT Bank
Tabungan Negara (Persero) Tbk.
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2. Guidelines and Work Procedure of the Board of commits to continuous improve the implementation in
Directors through Special Policy Number KK.6-G order to realize a Company free from corruption, collusion
dated September 12, 2023 concerning Guidelines and nepotism in accordance with the principles of good
and Work Procedures of the Board of Directors. corporate governance (GCG).
Improvement of the Board of Commissioners Strengthening the Implementation of FSA Guidelines
Committee Charter and the Board of Directors and ASEAN CG SCORECARD
Committee Policy The improvement of the quality of governance by
1. Charter of the Committee under the Board of implementing the ASEAN CG Scorecard is performed
Commissioners in accordance with the mandate of OJK Regulation
a. Audit Committee Charter Number 19/KOM/ No. 21/POJK.04/2015 and SEOJK No. 32/SEOJK.04/2015
BTN/2024 concerning the Guidelines and Work as well as international governance best practices.
Procedures of the Audit Committee. The issuance of a number of new OJK Regulations
b. Remuneration and Nomination Committee during 2022 has been an aspect of compliance that is
Charter Number 20/KOM/BTN/2024 dated always maintained by the Company. Those are related
December 18, 2024 dated December 13, 2023 to POJK No. 12/POJK.03/2021 concerning Commercial
concerning the Guidelines and Work Procedures Banks, POJK No. 13/POJK.03/2021 concerning the
of the Remuneration and Nomination Committee Implementation of Commercial Bank Products, and
of PT Bank Tabungan Negara (Persero) Tbk. POJK No. 14/POJK.03/2021 concerning Amendments to
c. Risk Monitoring Committee Charter Number POJK No. 34/POJK.03/2018 concerning Reassessment
21/KOM/BTN/2024 dated December 18, 2024 of the Main Parties of Financial Services Institutions and
concerning the Guidelines and Work Procedures OJK Circular Letter No. 16/SEOJK.04/2021 concerning the
of the Risk Monitoring Committee. Form and Content of Annual Reports of Issuers or Public
2. Board of Directors Committee Charter Companies.
Special Policy Number KK.9-D dated March 30, 2023
concerning the Procedures of the Board of Directors Zero Tolerance to Fraud & Zero Defect Program
Committee Governance as updated on July 22, 2024. The Company has implemented fraud risk management
through the implementation of 4 (four) anti-fraud
Certification and Surveillance of ISO 37001:2016 strategy pillars, namely prevention, detection,
Anti-Bribery Management System investigation, reporting sanctions and monitoring,
Furthermore, to maintain the ISO 37001:2016 Anti- evaluation and follow-up.
Bribery Management System (SMAP) certificate in
the scope of ISO 37001:2016 SMAP Surveillance, the ISO Integrated Governance, Risk and Compliance (IGRC)
37001:2016 SMAP Certification Body has conducted a Implementation Initiative)
surveillance audit. On October 7-11, 2024, the Company The Company has developed a Governance, Risk,
successfully maintained the SMAP certification in the and Compliance 2025-2029 roadmap designed to
scope of procurement of goods and/or services in the strengthen the organization’s ability to meet regulatory
Procurement and Fixed Asset Management Division requirements, manage risks effectively, and ensure
(PFAD), Commercial credit in the Commercial Banking good corporate governance. This initiative integrates
Division (CMBD Head Office), Corporate Banking governance oversight, risk management, and
Division (CBD), Wholesales Credit Risk Division (WRD), compliance processes to support sustainable business
Commercial Banking Center (Jakarta Raya, Bekasi, growth and operational resilience. Furthermore, we
Bandung, Bintaro Jaya), SME Restructuring (West Java outline several processes in the development of the GRC
Regional Office, Jakarta II Regional Office, East Java Bali Roadmap, as below:
Nusra Regional Office, Sumatra Regional Office, Sulawesi a. BTN Corplan 2025-29 Highlight.
Maluku Papua Regional Office, Central Java DIY Regional b. Diagnostic & GAP Analysis
Office), and Small Medium Enterprise Banking Division c. SWOT Analysis Results and Key Watchout-Strategy
(SMBD). In addition, the Company expanded the scope Design
by adding (extend scope) ISO 37001:2016 Anti-Bribery d. Strategic Postures & Diagnostic Result.
Management System (SMAP) in the scope of Credit e. Priority Matrix of GRC Strategic Initiatives
Operation Division (COD). Then, the Company always f. Timelines
.
484 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Corporate Plan 2025-29
1 2 3 4
Gap Analysis in Risk Gap Analysis in Digital Gap Analysis in ESG BTN Top Risk Indicator
Maturity Maturity Aspects Projection 2025-2029
SWOT Analysis
Stream Analysis Diagnostic Gap Analysis Diagnostic Results
Results
Diagnostic Process
FUNDING Strategic Directions (Corplan, Business Process
RBB, Director Meeting,
Directors and/ or others) SWOT Analysis
GAP Analysis
PHASE 1:
Governance & (Result)
Gaps Between Organizational Structure
LENDING
External Analysis (Business Existing Conditions
Trends), Regulation, an/or and Ideal Conditions, Infrastructure, IT & Data
Internal Analysis Constraints
OPERATIONAL
or Obstacles People Capabilities Key Watch-Out &
Encountered
Best Practices / Strategy Design
RISK Benchmarking
INTERCONNECTIVITY GRC Culture
Strategic Postures for GRC Roadmap
Strategic
Postures
PHASE 2:
To Support Business Growth & To Drive Resilient & Secure Operational To Ensure Competency of GRC Talent
Sustainability for Business Continuity and Strong GRC Culture
Implementation Plan & Execution Setup
Implementation
PHASE 3:
Implementation Plan
Plan
Initiative Charter - Strategic Initiative & Timeline Execution Setup
PMO, Tracking Tools, Empowerment & Change
Management Implementation (2025-29)
Governance Risk Compliance
The key focus and design strategies identified in the GRC Roadmap include::
1. The development of Asset & Liability Risk Management Framework & System for Profit Stability, Risk/Return
Optimization, and Capital Efficiency.
2. The Acceleration of sustainable growth through scaling up ESG initiatives by integrating environmental, social, and
governance principles into the company’s core operations, strategy, and GRC framework based on the ESG Rating
Gap.
3. Establishing Integrated Governance including Risk Management within the financial conglomerate structure to
strengthen the Bank’s business ecosystem through the establishment of subsidiaries.
4. Towards Zero Manual Processes for Operational Efficiency through decision making automation, paperless and
Building Advanced Risk Management Model.
5. Boosting Operational Resilience to Support Business Growth.
This roadmap positions the organization to proactively manage risk, comply with evolving regulations, and ensure a
governance structure that drives sustainable growth..
PT Bank Tabungan Negara (Persero) Tbk 485
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The achievements of the 2024 Sustainable Finance Program for the implementation of BTN’s RAKB are formulated into
5 (five) pillars of sustainable finance, namely:
SUSTAINABLE FINANCE
Social
Procedures & Human
Product Technology Responsibility
Policies Resources
& Environment
Product Ensure policies and HR capacity in Use of digital Arranging a series of
development and risk mitigation have supporting the applications to programs, including
operations that been implemented implementation of develop bank social issues
take into account for products and/for Sustainable Finance products and/or
economic, social bank services services
and environmental
aspects
486 PT Bank Tabungan Negara (Persero) Tbk
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Corporate Governance
Structure and Mechanism
Company Organ Structure
Republic of Indonesia Law Number 40 of 2007 on Limited Liability Companies stipulates that the Organ of the Company
consists of a General Meeting of Shareholders, the Board of Directors, and the Board of Commissioners. General Meeting
of Shareholders, the Board of Directors, and the Board of Commissioners mutually respect duties, responsibilities, and
authorities in accordance with regulations of the Article of Association. The organ of the Company is established to
assure the effective implementation of corporate governance principles with clear roles and responsibilities so as to
create a control mechanism of check and balance.
General Meeting of
Shareholders (GMS)
Board of
Board of Directors Sharia Supervisory Board
Commissioners
Secretary
Corporate Secretary
Board of Commissioners
Eksternal Auditor
Risk Management
Audit Committee Internal Audit Work Unit
Committee
Asset and Liability Risk Management Work
Risk Monitoring Committee
Committee Unit
Credit Committee
Remuneration
Credit or Financing
and Nomination Compliance Work Unit
Committee
Committee
Information Technology
Other Work Units
Steering Committee
Human Capital Committee Sharia Business Unit
Business Committee
Committee
Transformation Director
ESG Committee
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Corporate
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Governance Soft Structure 10. Special Policy No. KK.6-A concerning Procedures of
Gratification Control and Technical Instructions No.
In terms of improving the quality and coverage of PT.6-A.1, concerning Procedures for Implementing
the implementation of sustainable governance, the Gratification Control.
the Company drafts and applies a governance soft 11. Joint Decree of the Board of Commissioners Number
structure regulating the relationship between organs 01/SKPB/KOM/BTN/2024 and the Board of Directors
in the Company; hence, duties, responsibilities, and Number SKPB-01/DIR/BTN/2024 concerning the
authorities of each organ are clear in accordance Guidelines for Code of Conduct of PT Bank Tabungan
with the provisions of applicable regulations, GCG Negara (Persero) Tbk.
principles, healthy business ethics, or best practices. The 12. Special Policy Number KK.6-H concerning Procedures
governance soft structure of the Company is a policy for Conflicts of Interest Management.
structure used as framework and governance in policy 13. Guidelines for Managing the Whistle Blowing System
drafting as well as the implementation of the Company’s through Technical Instruction Number PT.7-B.2
activities, including: concerning the Management of the Whistleblowing
1. The Company Articles of Association as last System.
amended by the Deed of Statement of Resolutions of 14. General Policy Number KU.6 concerning Law,
the Annual General Meeting of Shareholders Number Compliance, AML & CFT and Corporate Governance.
8 dated March 6, 2024, which had been ratified by 15. Special Policy Number KK.6-F d concerning Good
the Minister of Law and Human Rights of the Republic Corporate Governance Procedures.
of Indonesia based on the Decree of the Minister of 16. The update of KK No. KK.6-E concerning Procedures
Law and Human Rights of the Republic of Indonesia for Implementing Anti-Bribery Management System
Number AHU-0022194.AH.01.02.TAHUN 2024. (ISO 37001:2016).
2. Working Relationship Governance of the Board of 17. Technical Instructions No. PT.6-F.1 about Governance
Commissioners and Directors as ratified in the Joint Assessment of Good Corporate Governance.
Agreement Letter of the Board of Commissioners 18. The update of technical instructions No. PT.6-E.1
No. 01/SKB/KOM/BTN/2024 and the Board of Directors concerning Procedures for implementing Anti-
No. SKB-01/DIR-BTN/2024. Bribery Management System (ISO 37001: 2016).
3. GCG Guidelines as ratified in Special Policy No. KK.6-F
dated August 25, 2023 concerning Good Corporate
Governance Procedures as updated on December Corporate Governance Mechanism
12, 2023.
4. Guidelines and Work Procedures of the Board of Shareholders
Commissioners as ratified in the Decree of the
Board of Commissioners No. 18/KOM/BTN/2024 as an As one of the State-Owned Enterprises under a public
update to the Board Manual which was the previous company status, the largest shareholder of the
guideline and work regulations. Company is the Republic of Indonesia (60%), which
5. Guidelines and Manual of Board of Directors through places the Republic of Indonesia as the Controlling
Special Policy No. KK.6-G, about Guidelines and Shareholder. In addition, the Republic of Indonesia also
Manual of Board of Directors. has 1 (one) Series A Dwiwarna Share, which provides
6. Audit Committee Charter Number 19/KOM/BTN/2024 its holder special rights that are not owned by other
concerning the Guidelines and Work Procedures of shareholders and, at the same time, as a Controlling
the Audit Committee. Shareholder. Moreover, 40% of the Company’s shares
7. Remuneration and Nomination Committee are owned by the public.
Charter Number 20/KOM/BTN/2024 concerning
the Guidelines and Work Procedures of the Shareholders’ Rights
Remuneration and Nomination Committee of
PT Bank Tabungan Negara (Persero) Tbk. The Company owns 2 (two) types of shares, namely
8. Risk Monitoring Committee Charter Number 21/ Series A Dwiwarna Shares and Series B Shares, with a
KOM/BTN/2024 concerning the Guidelines and Work nominal value of IDR 500.00 (five hundred rupiah) per
Procedures of the Risk Monitoring Committee. share. Series A Dwiwarna Shareholder is the controlling
9. Special Policy No. KK.9-D concerning Governance shareholder and has privileges with the following rights
Procedures of the Board of Directors Committee. and authorities:
488 PT Bank Tabungan Negara (Persero) Tbk
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Special Rights and Authorities of Series A Dwiwarna 2. The right to obtain information regarding the
Shareholders Company in a timely, accountably, and orderly
1. The right to approve in the GMS for the following manner unless for matters of a confidential nature.
issues: 3. The right to receive a share of the Company’s profits
a. Approval for amendments to the Articles of intended for Shareholders in the form of dividends
Association. and other profit sharing, in proportion to the number
b. Approval for Capital changes. of shares owned.
c. Approval for the appointment and dismissal of 4. The right to obtain a comprehensive explanation
members of the Board of Directors and the Board and accurate information on the GMS procedures
of Commissioners. requirements Perseroan with the mechanism for
d. Approval regarding merger, consolidation, exercising the said rights in accordance with the
acquisition, separation, and dissolution. provisions in the Articles of Association and statutory
e. Approval for remuneration for members of the regulations
Board of Directors and Board of Commissioners. 5. In the event that there is more than one type and
f. Approval for assets transfer based on the Articles classification of shares in the Company, each
of Association that requires GMS approval. shareholder has the right to vote according to the
g. Approval for participation and reduction in type, classification, and a number of shares owned,
the percentage of equity participation in other and each shareholder has the right to be treated
companies based on the Articles of Association equally based on the type and classification of
that requires the GMS approval. shares owned.
h. Approval for the use of profits. 6. The right to transfer, release rights or issue a
i. Approval for non-operational long-term guarantee for debts from all or most of the
investment and financing based on the Articles Company’s assets that are more than 50% of the
of Association that requires the GMS approval. total value of the Company’s net assets, either in one
2. The right to nominate candidates for members of the separate or several interconnected transactions;
Board of Directors and the Board of Commissioners. the Board of Directors is required to obtain GMS
3. The right to propose the GMS agenda. approval.
4. The right to request and access Company data and 7. The right to propose agenda items for the GMS
documents. Apart from the privileges of Series A including proposing candidates for members of the
Dwiwarna Shareholders, as long as the Company’s Board of Directors and/or candidates for members
Article of Association does not specify otherwise, of the Board of Commissioners with the condition
the Series A Dwiwarna Shareholder and the Series B that 1 (one) or more shareholders representing 1/20
Shareholder have the same rights. (one twentieth) or more of the total number of shares
issued by the Company with valid voting rights.
Equal Rights for Series A Dwiwarna Shareholders and
Series B Shareholders
1. The right to attend, provide opinions, and vote in the
GMS based on one share; the holder is entitled to
cast 1 (one) vote, included in the determination of the
remuneration of the Company’s Board of Directors
and Board of Commissioners.
PT Bank Tabungan Negara (Persero) Tbk 489
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General Meeting of Shareholders
Process of GMS and Voting Mechanism
The holding of the Company’s GMS refers to the Limited Liability Company Law and OJK Regulation
Number 15/POJK.04/2020, regarding the Plan and Implementation of the General Meeting of Shareholders of a Public
Company and the Company’s Articles of Association. The stages of holding the GMS are as follows:
1
No later than 5 (five) working days before the
Notification of Plan for Holding
announcement of the GMS, without taking into
GMS to Regulators
account the date of the GMS announcement
No later than 14 (fourteen) days before the invitation
Announcement of the holding of
2 to the GMS, without taking into account the date of the
the GMS
announcement and the date of the invitation.
No later than 21 (twenty one) days before the
Invitation to Hold GMS via Mass Media GMS is held, without taking into account the 3
date of the invitation and the date of the GMS
4 Implementation of the GMS Implementation of the GMS.
Announcement of Summary of GMS Minutes via
No later than 2 (two) working days after
Stock Exchange Website, Issuer Website, and 5
the GMS is held.
e-GMS Provider Website
No later than 30 (thirty) days after the
GMS Minutes/Minutes
GMS is held
6
To provide opportunities for individual and institutional 4. The province of the Stock Exchange where the
shareholders to participate actively in using their rights as Company’s shares are listed.
shareholders, the Company makes announcements and
summons for the GMS within their respective time periods, GMS Chairperson
at least through the Stock Exchange website, the e-GMS The GMS is led by the Chairperson of the GMS with the
provider website, and the website Company website following conditions:
in Indonesian and English. The Company is obliged to 1. The leader of the GMS is a member of the Board
determine the place and time for holding the GMS. The of Commissioners appointed by the Board of
place where the GMS is held must be in the territory of the Commissioners.
Republic of Indonesia, that is, it can be held in: 2. In the event that all members of the Board of
1. The Company’s office; Commissioners are absent or unable to attend, the
2. The Company’s business unit; GMS shall be chaired by a member of the Board of
3. The provincial capital of the domicile or place of the Directors appointed by the Board of Directors.
Company’s main business activities; or
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3. In the event that all members of the Board of the right to make binding decisions if attended by
Commissioners or members of the Board of Directors shareholders representing at least ⅓ (one third) of
are absent or unable to attend, the GMS shall be the total number of shares with valid voting rights
chaired by the shareholders present at the GMS and the resolution is valid if approved by more than
appointed from and by the GMS participants. ½ (one half) of the total number of shares with voting
4. In the event that a member of the Board of rights present at the meeting unless the Law and/or
Commissioners appointed by the Board of Articles of Association stipulates a larger quorum.
Commissioners to chair the GMS has a conflict of 3. If the quorum of attendance at the second GMS is
interest with the agenda to be decided at the GMS, not reached, the third GMS may be held provided
the GMS shall be chaired by another member of that the third GMS is valid and has the right to make
the Board of Commissioners who has no conflict of decisions if attended by shareholders of shares with
interest appointed by the Board of Commissioners. valid voting rights in the quorum of attendance and
5. In the event that all members of the Board of the decision-making requirements set by FSA upon
Commissioners have a conflict of interest, the request of the Company.
GMS shall be chaired by a member of the Board of
Directors appointed by the Board of Directors. The quorum as referred to in the item above adjusts the
6. In the event that one of the members of the Board of GMS agenda as stipulated in the applicable laws and
Directors appointed by the Board of Directors to lead regulations and the Company’s Articles of Association.
the GMS has a conflict of interest on the agenda to
be decided at the GMS, the GMS shall be chaired by a Procedures of GMS Question and Answer
member of the Board of Directors who does not have In discussing each GMS agenda item, the Chair of the
a conflict of interest. Meeting will provide the Eligible Shareholders or their
7. In the event that all members of the Board of Directors proxies with the opportunity to submit questions/
have a conflict of interest, the GMS shall be chaired opinions/suggestions in writing before voting is held and
by a noncontrolling shareholder who is elected by the after discussion of the GMS agenda items.
majority of the other shareholders present at the GMS. Procedure to be followed:
8. The Chairperson of the GMS has the right to request 1. The Chairman of the Meeting will provide the Eligible
that those present prove their authority to attend the Shareholders or their authorized proxies with the
GMS and/or request power of attorney to represent opportunity to ask questions, express opinions and/
the shareholders. The power of attorney can be or submit suggestions. At each question and answer
accessed through the Company’s website in the session, 3 (three) Eligible Shareholders or their
Investor Relations - GMS - Invitation section. authorized proxies will be given the opportunity to
submit written questions/opinions/ suggestions. By
Attendance of Shareholders at the GMS considering the questions/opinions/ suggestions that
1. Shareholders who are entitled to attend the GMS have been submitted, the Meeting Chair can limit the
are Shareholders whose names are registered in number of questions/opinions/suggestions submitted.
the Company’s Shareholders’ Register as of the date 2. Only Entitled Shareholders or their authorized proxies
stated in the GMS announcement. have the right to ask questions, express opinions
2. Shareholders who are entitled may be represented and/or submit suggestions.
by other Shareholders or other persons based on a 3. Entitled Shareholders or their authorized proxies
power of attorney. who wish to ask questions, express opinions and/
or make suggestions are asked to raise their hands,
GMS Quorum and then the Meeting officer will hand them a
Based on Article 26 of the Articles of Association, the question/opinion/proposal form to fill in the name of
quorum of attendance and resolutions of the GMS on the Entitled Shareholder, number of shares. owned/
matters that must be decided at the Meeting are carried represented and questions/opinions/suggestions
out by following the provisions: submitted. The question/opinion/suggestion form
1. Attended by shareholders representing more than ½ must be submitted to the Meeting officer to be
(one half) of the total shares with valid voting rights submitted to the Chair of the Meeting and first
and the decision is valid if approved by more than validated by a Notary.
½ (one half) of the total shares with valid voting 4. Every question/opinion/suggestion submitted by the
rights unless the Law and/or Articles of Association Entitled Shareholder must meet the requirements
stipulates a larger quorum. that in the opinion of the Chair of the Meeting the
2. In the event that the quorum of attendance is not matter is directly related to the Meeting agenda item
achieved, then the second GMS is valid and has being discussed.
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5. The Chairman of the Meeting will read the questions/opinions/ suggestions submitted and respond to the
questions/ opinions/proposals one by one. If necessary, the Chair of the Meeting will invite members of the Board
of Directors or Board of Commissioners of the Company or Institutions and/ or Supporting Professionals to answer
or respond to these questions/opinions/suggestions.
After all questions/opinions/suggestions have been answered or responded to, a vote will be held, only Entitled
Shareholders or their legal proxies have the right to vote.
Annual GMS 2024 Implementation and Realization
Stage Detail
Notification Letter Number 60/DIR/CSD/I/2024 dated January 18, 2024 regarding Submission of the Implementation
Date and Agenda of the Annual GMS for the 2023 Fiscal Year of PT Bank Tabungan Negara (Persero) Tbk
was submitted to the OJK with copies to PT Bursa Efek Indonesia, PT Kustodian Sentral Efek Indonesia,
PT Datindo Entrycom, and the Company's Board of Commissioners.
Announcement It was published through the e-GMS provider website, the Indonesia Stock Exchange website, and the
Company's website dated January 29, 2024.
Invitation It was published through the e-GMS provider’s website, the Indonesia Stock Exchange website, and the
Company's website dated February 13, 2024.
Implementation The GMS was held on Wednesday, March 6, 2024 at 14.31 WIB – 17.13 WIB at Gedung Menara BTN, lantai
6t, Jl. Gajah Mada No. 1 Jakarta Pusat 10130.
Announcement of It was published through the e-GMS provider website, the Indonesia Stock Exchange website, and the
Summary of GMS Company's website on March 8, 2024.
Minutes
GMS Minutes Letter Number 555/CSD/CMPO/IV/2024 dated April 5, 2024 regarding Submission of the Deed of the
2024 Annual General Meeting of Shareholders (AGM) Minutes of PT Bank Tabungan Negara (Persero)
Tbk, submitted to the OJK dated April 5, 2024.
Recapitulation of Attendance at the 2024 Annual GMS
The meeting was chaired by Mr. Chandra M. Hamzah, the President Commissioner/Independent, in accordance with
the resolutions of the Board of Commissioners Meeting dated February 21, 2024, which was delivered through the
Board of Commissioners’ letter Number 27/KOM/BTN/II/2024 dated February 21, 2024 concerning the Chairperson
of the Annual General Meeting of Shareholders for the 2023 Fiscal Year of PT Bank Tabungan Negara (Persero) Tbk,
and attended by all members of the Board of Commissioners, President Director, Deputy President Director and all
members of the Board of Directors, and all members of the Company’s Audit Committee as follows:
No. Name Position Attendance
1. Chandra M. Hamzah President Commissioner/ Independent Present
2. Iqbal Latanro Vice-President Commissioner/Independent Present
3. Armand B. Arief Independent Commissioner Present
4. Sentot A. Sentausa Independent Commissioner Present
5. Andin Hadiyanto Commissioner Present
6. Herry Trisaputra Zuna Commissioner Present
7. Himawan Arief Sugoto Commissioner Present
8. Nixon L.P. Napitupulu President Director Present
9. Oni Febriarto Rahardjo Vice President Director Present
10. Andi Nirwoto Director of IT and Digital Present
11. Elisabeth Novie Riswanti Director of Assets Management Present
12. Jasmin Director of Distribution and Funding Present
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Annual Report
No. Name Position Attendance
13. Setiyo Wibowo Director of Risk Management Present
14. Hirwandi Gafar Director of Consumer Present
15. Nofry Rony Poetra Director of Finance Present
16. Eko Waluyo Director of Human Capital, Compliance, and Legal Present
17. Hakim Putratama Director of Institutional Banking Present
Independent Party Counting and/or Validating Votes
The results of decision-making are calculated by PT Datindo Entrycom as Securities Administration Bureau (“BAE”) and
then validated by Notary Ashoya Ratam, S.H., M.Kn, both of whom were appointed by the Company.
Resolutions and Realization of the 2024 Annual GMS
First Agenda
Approval of the Annual Report and Ratification of the Company's Financial Statements, Approval of the Board of Commissioners'
Supervisory Tasks Report and Ratification of the Financial Statements of the Micro and Small Business Funding Program (PUMK) for the
2023 Financial Year as well as Full Settlement and Release of Responsibility (volledig acquit et de charge) to the Board of Directors for
the Company's Management Actions and the Board of Commissioners for the Company's Supervisory Actions that have been carried
out during the 2023 Financial Year.
There were 4 (four) shareholders who submitted questions, opinions, and/or suggestions regarding the first agenda item of the
Meeting. The summary and essence of the question and answer process for the agenda item are as follows:
No. Feedback/Questions Answers
1. In the context of implementing the development of Thank you Series A Dwiwarna Shareholders for your
PT Bank Tabungan Negara (Persero) Tbk/”BTN” to improve feedback. The Company will note and follow up on the notes
the Company’s performance, we hereby convey the from Series A Dwiwarna Shareholders
following matters:
1. We express our gratitude and appreciation to all
members of the Board of Commissioners, Directors and
BTN Employees for:
a. Success in improving the Company's performance,
as reflected in:
1) Net profit increased by 14.97% YoY to IDR3.50
trillion.
2) Total loan increased by 11.87% YoY to IDR333.69
trillion.
3) Fee Based Income Realization increased by
60.15% YoY to IDR3.22 trillion.
4) CASA ratio increased from 48.52% to 53.73%.
5) CIR ratio decreased from 46.66% to 45.26%.
6) Gross NPL ratio decreased from 3.38% to 3.01%
and LAR decreased from 23.24% to 21.20%.
b. The Company's commitment to supporting the
government's program to maximize the provision of
housing financing for the people, especially for low-
income communities, to achieve zero backlog by
2045. We hope that this achievement will continue to
be improved in the future so that the Company can
contribute more optimally not only to shareholder
returns but also to the state and society.
2. Matters that require the attention of the Board of
Commissioners and Directors of BTN to improve future
performance are as follows:
a. To anticipate global economic conditions in 2024
which have the potential for inflationary pressures and
tightening of global monetary policy with increasingly
limited fiscal space, the Company must establish a
more selective loan distribution strategy, implement
sustainable loan risk management, and optimal
liquidity management;
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No. Feedback/Questions Answers
b. Nationally, economic growth in 2024 is predicted to
remain strong and grow positively in the range of 4.8%
- 5.2%. In addition, the housing sector still has a very
large room to grow considering the still high national
housing backlog, the high number of people who
do not have decent homes, and the extension of the
stimulus provided by the Government in the housing
sector. This opportunity should be utilized well by the
Company by optimizing all existing potential so that
it can become The Best Mortgage Bank in Southeast
Asia as expected;
c. The Company should focus on strengthening
strategy, business innovation, and market
expansion to increase market capitalization so
that it can provide added value to Shareholders;
d. Considering that in 2023 there would be a decline in
net interest income, the Company is expected to:
1) Making efforts to reduce the cost of funds
by increasing low-cost funds (CASA),
strengthening ecosystem-based businesses,
penetrating mobile banking as a digital
financial solution, and optimizing cash
management service penetration for
customers, so that they can excel in the
competition of banking service transaction.
2) Encourage a housing ecosystem with
new mortgage models, other quality and
sustainable business expansions, and optimize
yields on loan distribution while still prioritizing
the principle of prudence so that there is a
sustainable increase in profitability.
e. Continue to encourage increased revenue
contributions from Other Operating Income,
especially Fee Based Income (FBI) through
massive acceleration of digital financial services
and transactional banking, especially for
internet and mobile banking users, as well as the
development of fee based from other new sources
such as foreign exchange services, forex trading,
and structured products;
f. Ensure the achievement of the State Capital
Participation (PMN) KPI target, especially on
indicators that were not achieved in 2023, namely
BOPO, Gross NPL and Realization of Subsidized
Mortgage Loans;
g. In connection with the increasing role of
information technology in the banking industry
and the increasingly massive hacking efforts
and cyber security disruptions that have a very
massive impact on operations, finances, and
reputation, the Company is expected to strengthen
its cyber security in terms of policy, infrastructure,
operating systems, and risk mitigation;
h. To promote the principle of sustainable finance,
the Company must maintain its commitment to
developing ESG initiatives, including through the
Company's work program, loan distribution and
issuance of debt securities based on the principle
of green financing. In addition, the implementation
of ESG initiatives must be aligned with the direction
of the government's program focus on the context
of national economic recovery and development;
i. The Company must continue to commit to making
improvements in the implementation of the Anti-
Fraud Strategy in each of its pillars and not give
tolerance (zero tolerance) to any form of fraud,
both internal and external;
j. Following up on internal and external audit/
auditor findings, optimizing risk management
and implementing the three lines of defense,
and always prioritizing the principles of Good
Corporate Governance and paying attention to the
provisions of Anti-Money Laundering, Prevention of
Terrorism Funding and Prevention of Proliferation
of Weapons of Mass Destruction (AML, CFT, AND
PFWMD).
494 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
No. Feedback/Questions Answers
2. a. In our attention, there is an increase in the provision for In 2023, the Company experienced a decrease in gross
impairment losses on financial assets. Is this due to an NPL from 3.38% to 3.01%. Related to the increase in CKPN
increase in NPL because of BTN's inability to pay home reserves for NPL in 2023, reaching 155.16%, it aims to increase
loan debt, motorcycle loan debt, unsecured loan debt, the Company's caution against NPL risk and increase the
or credit card debt? Company's coverage.
b. Recently, PT Akulaku Finance Indonesia successfully The Company has a different business concentration from
obtained the revocation of sanctions by OJK. Does this PT Akulaku Finance Indonesia. Until now, the Company
have an impact on the banking industry, especially BTN has not had any competitive intersection with PT Akulaku.
considering that Buy Now Pay Later (BNPL) companies However, in the future, the Company plans to issue a BNPL
have a CAGR of >10% per year? product which is expected to be licensed by OJK this year.
3. a. Which business division is disruptive to increasing the Basically, all Divisions have contributed well, so that no business
Company's profits and what solutions is management Division has become a disruption in increasing profits. This
implementing to improve it? is reflected in the Company's performance in 2023 which
generally recorded good results, including increasing assets,
b. As the king of subsidized housing mortgages, is there a increasing loan and DPK growth, LAR and other financial ratios
Company agenda to create a flat installment mortgage recorded well, increasing CKPN reserves, increasing profits and
service for up to 30 years, and will this disrupt the NPL if becoming the biggest achievement since the Company was
the customer defaults due to retirement or layoffs? established.
The mortgage scheme with a flat interest calculation may
be implemented by the Company, but this scheme will be
very burdensome for consumers, especially if applied to
mortgages with a long term of up to 30 years. The interest paid
by consumers will be higher than the principal, because the
interest with a flat scheme will be higher than the interest with
an annuity or effective scheme, which is a mortgage interest
calculation scheme commonly used by the market. For this
reason, the Company will not use this scheme at this time.
4 Through CSR funds, BTN is expected to play an active role This will be input for the Company.
in building the mentality of the nation's children, especially
Gen Z, which is currently considered the strawberry
generation (Kompas.id, June 26, 2023). They are seen as
a young generation that is soft, spoiled, and has weak
fighting spirit when facing challenges, even though they
are the generation that plays an important role in achieving
Indonesia Emas 2045. One way to build generation z so
that they have a strong mentality, high fighting spirit and a
patriotic spirit & high sense of nationalism, is to distribute
free biographical books of national heroes. Thus, the spirit of
nationalism, high fighting spirit is expected to be transmitted
to gen z who read the books of these heroes.
Voting Results
Agree : 10.767.960.536 (96,2067051%)
Disagree : 200 (0,0000018%)
Abstain : 424.565.315 (3,7932931%)
Decisions
1. Approve the Company's Annual Report including the Company's Board of Commissioners' Supervisory Duties Report for the 2023
Financial Year ending on December 31, 2023.
2. Ratify:
a. The Company's Financial Statement for the 2023 Financial Year ended on December 31, 2023, which has been audited by the
Public Accounting Firm Purwantono, Sungkoro & Surja (a member firm of the Ernst & Young Global network) in accordance with
Report Number 00048/2.1032/AU.1/07/1681-1/1/II/2024 dated February 12, 2024 with a fair opinion in all material respects; and
b. Financial Report of the Micro and Small Business Funding Program for the 2023 Financial Year ending on December 31, 2023,
which has been audited by the Public Accounting Firm Purwantono, Sungkoro & Surja (a member firm of the Ernst & Young
Global network) in accordance with Report Number 00047/2.1032/AU.2/10/1681-1/1/II/2024 dated February 12, 2024 with a fair
opinion in all material respects.
3. With the approval of the Company's Annual Report including the Board of Commissioners' Supervisory Task Report, and the
ratification of the Company's Financial Report and the Financial Report of the Micro and Small Business Funding Program (PUMK),
all for the 2023 Financial Year ending on December 31, 2023, the GMS grants full release and discharge (volledig acquit et de charge)
to all members of the Board of Directors for their management of the Company and to all members of the Board of Commissioners
for their supervisory actions for the Company that have been carried out during the 2023 Financial Year ending on December 31,
2023, as long as such actions do not constitute a criminal act and are reflected in the reports mentioned above.
Status: Realized
PT Bank Tabungan Negara (Persero) Tbk 495
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Corporate
Governance
Second Agenda
Determination of Use of the Company's Net Profit for the 2023 Financial Year
There were no questions, opinions and/or suggestions submitted in the discussion of the second agenda item of the Meeting.
Voting Results
Agree : 10.818.441.493 (96,6577290%)
Disagree : 200 (0,0000018%)
Abstain : 374.084.358 (3,3422693%)
Decisions
Approving the use of the Company's net profit for the 2023 Financial Year amounting to IDR3,500,987,620,258.75 (three trillion five hundred
billion nine hundred eighty seven million six hundred twenty thousand two hundred fifty eight point seven five in IDR) as follows:
1. 20% (twenty percent) or an amount of IDR 700,197,524,051.75 (seven hundred billion one hundred ninety seven million five
hundred twenty four thousand fifty one point seven five in IDR) or IDR 49.89136 (forty nine point eight nine one three six in IDR)
per share is determined as Cash Dividend. The payment is carried out with the following provisions:
a. Dividends of the Republic of Indonesia's share amounting to IDR 420,118,514,441.03 (four hundred twenty billion one hundred
eighteen million five hundred fourteen thousand four hundred and forty one point zero three in IDR) were deposited into
the State General Cash Account.
b. Dividends for the 2023 Financial Year are paid proportionally to each Shareholder whose name is recorded in the
Shareholder Register on the recording date.
c. The Board of Directors is given authority and power with the right of substitution to carry out:
i. Determination of the schedule and procedures for distribution related to the payment of Dividends for the 2023
Financial Year in accordance with applicable provisions.
ii. Dividend tax deductions in accordance with applicable tax regulations.
iii. Other technical matters in accordance with applicable provisions.
2. 80% (eighty percent) or an amount of IDR 2,800,790,096,207.00 (two trillion eight hundred billion seven hundred ninety million
ninety-six thousand two hundred and seven IN IDR) is used as retained earnings balance.
Status: Realized
Third Agenda
Determination of Remuneration (salary/honorarium, facilities and allowances) for 2024, as well as Tantiem for Performance in
2023 for the Company's Board of Directors and Board of Commissioners.
There were no questions, opinions and/or suggestions submitted in the discussion of the third agenda item of the Meeting.
Voting Results
Agree : 10.469.506.271 (93,5401555%)
Disagree : 348.930.722 (3,1175333%)
Abstain : 374.089.058 (3,3423113%)
Decisions
1. Approve the granting of authority and power to the Series A Dwiwarna Shareholders to determine for the Members of the
Board of Commissioners:
a. Tantiem/Performance Incentive/Special Incentive for the 2023 Financial Year in accordance with applicable provisions; and
b. Honorarium, Allowances and Facilities for the 2024 Financial Year.
2. Approve the granting of authority and power to the Board of Commissioners by first obtaining written approval from the Series
A Dwiwarna Shareholders to determine for the Members of the Board of Directors:
a. Tantiem/Performance Incentive/Special Incentive for the 2023 Financial Year in accordance with applicable provisions; and
b. Salary, Allowances and Facilities for the 2024 Financial Year.
Status: Realized
Fourth Agenda
Appointment of Public Accountant (AP) and/or Public Accounting Firm (KAP) to audit the Company's Financial Report and the
Financial Report of the Micro and Small Business Funding Program (PUMK) for the 2024 Financial Year
There were no questions, opinions and/or suggestions submitted in the discussion of the fourth agenda item of the Meeting.
Voting Results
Agree : 10.818.441.493 (96,6577290%)
Disagree : 200 (0,0000018%)
Abstain : 374.084.358 (3,3422693%)
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2024
Annual Report
Fourth Agenda
Decisions
1. Approve the appointment of Purwantono, Sungkoro & Surja (a member firm of the Ernst & Young Global network), as the Public
Accounting Firm that will audit the Company's Financial Statements, the Financial Statements of the Micro and Small Business
Funding Program and other reports for the 2024 Financial Year.
2. Approve the granting of authority and power to the Company's Board of Commissioners to carry out:
a. Appointment of a Public Accountant and/or Public Accounting Firm to conduct an audit of the Company's Financial
Statements for other periods in the 2024 Financial Year for the purposes and interests of the Company; and
b. Determination of audit service fees and other requirements for the Public Accountant and/or Public Accounting Firm, and
appointment of a replacement Public Accountant and/or Public Accounting Firm in the event that the Public Accounting
Firm of Purwantono, Sungkoro & Surja (a member firm of the Ernst & Young Global network), for whatever reason, is unable
to complete the provision of audit services for the Company's Financial Statements for the 2024 Financial Year and/or
other periods in the 2024 Financial Year, as well as the Financial Statements of the Micro and Small Business Funding
Program for the 2024 Financial Year, including determining audit service fees and other requirements for the replacement
Public Accountant and/or Public Accounting Firm.
Status: Realized
Fifth Agenda
Report on the Realization of the Use of Funds from the Increase in Capital by Granting Preemptive Rights II (PMHMETD II).
The fifth agenda item was a nature report so there was no question and answer session.
Voting Result
The fifth agenda item of the meeting was of a nature report so no decisions were taken.
Sixth Agenda
Approval of Amendments to the Company's Articles of Association
There were no questions, opinions and/or suggestions submitted in the discussion of the sixth agenda item of the Meeting.
Voting Result
Agree : 10.128.364.939 (90,4922168%)
Disagree : 690.076.754 (6,1655139%)
Abstain : 374.084.358 (3,3422693%)
Decisions
1. Approve changes to the Company's Articles of Association, including complying with statutory regulations:
a. OJK Regulation Number 17 of 2023 dated September 14, 2023, concerning Implementation of Governance for Commercial
Banks;
b. Regulation of the Minister of SOEs Number PER-2/MBU/03/2023 dated March 24, 2023, concerning Guidelines for Governance
and Significant Corporate Activities of SOEs;
c. Regulation of the Minister of SOEs Number PER-3/MBU/03/2023 dated March 24, 2023, concerning SOE Organs and Human
Resources; and
d. other related regulations.
2. Agree to re-draft all provisions in the Company's Articles of Association in connection with the changes referred to in point
1 (one) above.
3. Grant authority and power to the Board of Directors with the right of substitution to take all necessary actions related to the
decisions of the Meeting, including but not limited to compiling and restating all of the Company's Articles of Association in
a Notarial Deed, adjusting changes to the Company's Articles of Association if this is required by the authorized agency and
submitting it to the authorized agency to obtain approval and a receipt for notification of changes to the Company's Articles
of Association, as well as doing everything deemed necessary and useful for this purpose with none being excluded.
Status: Realized
PT Bank Tabungan Negara (Persero) Tbk 497
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Corporate
Governance
Seventh Agenda
Changes to the Company's Management Composition.
There were no questions, opinions and/or suggestions submitted in the discussion of the seventh agenda item of the Meeting.
Voting Result
Agree : 10.430.252.214 (93,1894388%)
Disagree : 388.189.479 (3,4682919%)
Abstain : 374.084.358 (3,3422693%)
Decisions
1. To confirm the honorable dismissal of the following names as Members of the Company's Board of Commissioners:
1) Mr. Ahdi Jumhari Luddin – as Independent Commissioner;
2) Mr. Mohamad Yusuf Permana – as Commissioner;
who were appointed respectively based on the Resolution of the 2019 EGMS dated November 27, 2019, and the Resolution of
the 2023 EGMS dated January 11, 2023, respectively effective from August 12, 2023 and March 4, 2024, with gratitude for the
contribution of energy and ideas given during their tenure as Members of the Company's Board of Commissioners.
2. To honorably dismiss the following names as Company Managers:
1) Ms. Elisabeth Novie Riswanti – as Director of Assets Management;
2) Mr. Hirwandi Gafar – as Director of Consumer;
3) Mr. Jasmin – as Director of Distribution and Funding;
4) Mr. Setiyo Wibowo – as Director of Risk Management;
5) Mr. Chandra M. Hamzah – as President Commissioner/Independent;
6) Mr. Andin Hadiyanto – as Commissioner;
7) Mr. Armand B. Arief – as Independent Commissioner;
who were appointed respectively based on the Decision of the 2019 Extraordinary General Meeting of Shareholders dated
August 29, 2019 in conjunction with the 2019 Extraordinary General Meeting of Shareholders dated November 27, 2019 in
conjunction with the 2020 Financial Year General Meeting of Shareholders dated March 10, 2021 in conjunction with the 2021
Financial Year General Meeting of Shareholders dated March 2, 2022, the Decision of the 2019 Extraordinary General Meeting
of Shareholders dated November 27, 2019 in conjunction with the 2021 Financial Year General Meeting of Shareholders
dated March 2, 2022, the Decision of the 2019 Extraordinary General Meeting of Shareholders dated November 27, 2019 in
conjunction with the 2020 Financial Year General Meeting of Shareholders dated March 10, 2021 ..., the Decision of the 2020
Financial Year General Meeting of Shareholders dated March 10, 2021, and the Decision EGMS 2019 dated November 27, 2019,
effective from the c losing of the GMS, with gratitude for the contribution of energy and thoughts given during his tenure as
the Company's Management.
3. Changing the nomenclature of positions of members of the Company's Board of Directors as follows:
No. Past Then
1. Director of Distribution and Funding Director of Distribution and Institutional Funding
2. Director of IT and Digital Director of Information Technology
3. Director of Institutional Banking Director of Operations and Customer Experience
4. - Director of SME and Retail Funding
4. To assign the following names as Members of the Company's Board of Directors:
No. Name Past Then
1. Mr. Andi Nirwoto Director of IT and Digital Director of Information Technology
2. Mr. Hakim Putratama Director of Institutional Banking Director of Operations and Customer Experience
who were appointed respectively based on the Decision of the 2023 Extraordinary General Meeting of Shareholders dated
January 11, 2023 and the Decision of the 2022 Financial Year General Meeting of Shareholders dated March 16, 2023, with a term
of office continuing the remaining term of office based on the said General Meeting of Shareholders.
5. Appoint the following names as Directors of the Company:
1) Mrs. Elisabeth Novie Riswanti – as Director of Assets Management;
2) Mr. Hirwandi Gafar – as Director of Consumer;
3) Mr. Jasmin – as Director of Distribution and Institutional Funding;
4) Mr. Setiyo Wibowo – as Director of Risk Management;
5) Mr. Muhammad Iqbal – as Director of SME and Retail Funding;
6) Mr. Chandra M. Hamzah – as President Commissioner/Independent;
7) Mr. Bambang Widjanarko – as Independent Commissioner;
8) Mr. Armand B. Arief – as Independent Commissioner;
9) Mr. Adi Sulistyowati – as Independent Commissioner;
10) Mr. Andin Hadiyanto – as Commissioner;
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Annual Report
Seventh Agenda
6. The term of office of the members of the Board of Directors and Board of Commissioners appointed as referred to in point 5,
is in accordance with the provisions of the Company's Articles of Association, considering laws and regulations in the Capital
Market sector and without reducing the right of the GMS to be dismissed at any time.
7. With the confirmation of the dismissal, termination, change in job nomenclature, transfer of duties, and appointment of
members of the Company's Board of Directors and Board of Commissioners as referred to in number 1, number 2, number 3,
number 4, and number 5, the composition of the members of the Company's Board of Directors and Board of Commissioners
is as follows:
a. Board of Directors
1) President Director: Nixon L.P. Napitupulu
2) Deputy President Director: Oni Febriarto Rahardjo
3) Finance Director: Nofry Rony Poetra
4) Assets Management Director: Elisabeth Novie Riswanti
5) Human Capital, Compliance, and Legal Director: Eko Waluyo
6) Risk Management Director: Setiyo Wibowo
7) Distribution and Institutional Funding Director: Jasmin
8) Information Technology Director: Andi Nirwoto
9) Consumer Director: Hirwandi Gafar
10) Operations and Customer Experience Director: Hakim Putratama
11) SME and Retail Funding Director: Muhammad Iqbal
b. Board of Commissioners
1) Main Commissioner/Independent: Chandra M. Hamzah
2) Deputy Main Commissioner/Independent: Iqbal Latanro
3) Independent Commissioner: Bambang Widjanarko
4) Independent Commissioner: Armand B. Arief
5) Independent Commissioner: Sentot A. Sentausa
6) Independent Commissioner: Adi Sulistyowati
7) Commissioner: Andin Hadiyanto
8) Commissioner: Herry Trisaputra Zuna
9) Commissioner: Himawan Arief Sugoto
8. Members of the Board of Directors and Board of Commissioners appointed as referred to in number 5 points 5), 7), and 9)
may only carry out their duties after obtaining approval from the Financial Services Authority (OJK) for the Fit and Proper
Test and complying with applicable laws and regulations. In the event that members of the Board of Directors and Board
of Commissioners of the Company are later declared not approved as members of the Board of Directors and Board of
Commissioners in the Fit and Proper Test by the OJK, then the members of the Board of Directors and Board of Commissioners
of the Company shall be honorably dismissed as of the date of the stipulation of the decision on the results of the OJK Fit and
Proper Test.
9. Members of the Board of Directors and Board of Commissioners appointed as referred to in point 5 who are still holding other
positions which are prohibited by laws and regulations from being held concurrently with the position of member of the Board
of Directors or Board of Commissioners of a State-Owned Enterprise, then the person concerned must resign or be dismissed
from said position.
10. Request the Board of Directors to submit a written application to the Financial Services Authority for the implementation of a
Fit and Proper Test for members of the Board of Directors and Board of Commissioners appointed as referred to in number 5,
points 5), 7), and 9).
11. Granting power of attorney with the right of substitution to the Company's Board of Directors to state the decisions of this GMS
in the form of a Notarial Deed and to appear before a Notary or authorized official, and to make adjustments or improvements
as necessary if required by the authorized party for the purposes of implementing the contents of the meeting's decisions.
Status: Realized
Annual GMS 2023 Implementation and Realization
Stages Description
Notification The Letter Number 151/DIR/CSD/I/2023 dated January 26, 2023 concerning the Submission of the
Implementation Date and Agenda of the 2022 Annual GMS of PT Bank Tabungan Negara (Persero)
Tbk submitted to the OJK with a copy to PT Bursa Efek Indonesia, PT Kustodian Sentral Efek Indonesia,
PT Datindo Entrycom, and the Company’s Board of Commissioners.
Announcement Published on the e-GMS provider website, the Indonesia Stock Exchange website, and the Company
website dated February 7, 2023.
Invitation Published on the e-GMS provider website, the Indonesia Stock Exchange website, and the Company
website dated February 22, 2023.
PT Bank Tabungan Negara (Persero) Tbk 499
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Stages Description
Implementation The GMS was held on Thursday, dated March 16, 2023 at 14.33 WIB – 17.18 WIB at the BTN Tower Building, 6th
floor Jl. Gajah Mada No. 1 Central Jakarta 10130
Summary of GMS Published on the e-GMS provider website, the Indonesia Stock Exchange website, and the Company
Minutes website dated March 17, 2023.
GMS Minutes The Letter Number 508/CSD/RCD/IV/2023 dated April 12, 2023 concerning the Submission of the Deed
of Minutes of the 2023 Annual General Meeting of Shareholders (AGMS) of PT Bank Tabungan Negara
(Persero) Tbk submitted to the OJK dated April 12, 2023.
Recapitulation of Attendance at the 2023 Annual GMS
The meeting was chaired by Chandra M. Hamzah, as the President Commissioner/Independent, in accordance with
the decision of the Board of Commissioners Meeting dated March 08, 2023, which was conveyed by the letter of Board
of Commissioners No. 46/KOM/ BTN/III/2023 dated March 08, 2023 concerning the Chairman of the Annual General
Meeting of Shareholders Year 2022 of PT Bank Tabungan Negara (Persero) Tbk, and attended by all members of Board of
Commissioners, all members of Board of Directors and all members of the Company’s Audit Committee, listed as follows:
No. Name Position Attendance
1. Chandra M. Hamzah President Commissioner/ Independent Present
2. Iqbal Latanro Vice-President Commissioner/Independent Present
3. Ahdi Jumhari Luddin* Independent Commissioner Present
4. Armand B. Arief Independent Commissioner Present
5. Sentot A. Sentausa Independent Commissioner Present
6. Andin Hadiyanto Commissioner Present
7. Herry Trisaputra Zuna* Commissioner Present
8. Himawan Arief Sugoto Commissioner Present
9. Mohamad Yusuf Permana* Commissioner Present
10. Haru Koesmahargyo President Director Present
11. Nixon L.P. Napitupulu Vice President Director Present
12. Andi Nirwoto Director of IT and Digital Present
13. Elisabeth Novie Riswanti Director of Assets Management Present
14. Jasmin Director of Distribution and Funding Present
15. Setiyo Wibowo Director of Risk Management Present
16. Hirwandi Gafar Director of Consumer Present
17. Nofry Rony Poetra Director of Finance Present
18. Eko Waluyo Director of Human Capital, Compliance, and Legal Present
19. Endang A. Suprijatna Member of the Audit Committee Present
20. Peter Eko Budi Darwito Member of the Audit Committee Present
* Attended the meeting via video teleconference.
Independent Party Counting and/or Validating Votes
The results of decision-making are calculated by PT Datindo Entrycom as Securities Administration Bureau (“BAE”) and
then validated by Notary Ashoya Ratam, S.H., M.Kn, both of whom were appointed by the Company.
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Annual Report
Resolutions and Realization of the 2024 Annual GMS
First Agenda
Approval of the Annual Report and Ratification of the Company's Financial Statements, Approval of the Board of Commissioners'
Supervisory Tasks Report and Ratification of the Financial Statements of the Micro and Small Business Funding Program (PUMK) for the
2023 Financial Year as well as Full Settlement and Release of Responsibility (volledig acquit et de charge) to the Board of Directors for
the Company's Management Actions and the Board of Commissioners for the Company's Supervisory Actions that have been carried
out during the 2023 Financial Year.
There were 4 (four) shareholders who submitted questions, opinions, and/or suggestions regarding the first agenda of the Meeting.
The summary and essence of the question-and-answer process for the agenda are as follows:
No. Feedback/Questions Answers
1. To improve the Company's performance and the Thank you Series A Dwiwarna Shareholders for your
effectiveness of coaching of PT Bank Tabungan Negara feedback. The Company will note and follow up on the notes
(Persero) Tbk ("BTN"), we hereby submit the response of the from Series A Dwiwarna Shareholders
Series A Dwiwarna Shareholders as follows:
1. For the Company's performance achievements in
the 2022 Financial Year, we would like to express our
gratitude and appreciation to all levels of the Board of
Commissioners, Directors, and BTN Employees for:
a. Improving the Company's performance
achievements and commitment in maintaining the
Bank's sustainability amidst the global economic
downturn following the Covid-19 pandemic,
including:
1) The Company's Net Profit increased by 28.14%
yoy or reached IDR 3,045 billion.
2) Total loan grew by 8.53% yoy from IDR 274.8
trillion to IDR 298.3 trillion.
3) Third Party Funds grew by 8.77% from IDR 296.0
trillion in 2021 to IDR 321.9 trillion in 2022.
4) Cost of Fund improved from 3.13% to 2.60%.
5) Cost efficiency as indicated by the decrease in
the BOPO ratio from 89.28% to 86.00%.
These performance achievements should be
improved in the next period so that the company
can contribute more optimally to shareholder
returns.
b. The Company's success in implementing the Rights
Issue with an oversubscribed portion for public
shareholders of 1.6 times. This shows investors'
confidence in BTN's future performance prospects
which are expected to continue to grow and be
sustainable through increasing the capacity of
housing financing distribution in Indonesia.
2. Matters that require the attention of the Board of
Commissioners and Directors of BTN to improve future
performance are as follows:
a. Anticipating the uncertain global economic
conditions in 2023 which will potentially cause a
decrease in loan demand, rising interest rate trends
and inflationary pressures, the Company should
establish a more selective loan distribution strategy,
implement sustainable loan risk management, and
optimal liquidity management.
b. Anticipating a decrease in loan quality due to the
end of the relaxation period, the Company should
maintain an adequate coverage ratio through the
formation of CKPN by considering valid and relevant
internal and external conditions, as well as the
possibility of a decrease in the quality of the loan
portfolio beyond predictions. The experience of +/-
3 (three) years during the pandemic is expected to
be a lesson learned for BTN in determining strategies
and managing business risks in the future.
PT Bank Tabungan Negara (Persero) Tbk 501
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No. Feedback/Questions Answers
c. Sharpening the strategy in reducing the cost of funds by
focusing on low-cost funding on low-cost fund products
(CASA) through optimal services for customers and
reliable e-channel support and re-negotiating and
reprofiling the interest rates of 50 Core Depositors during
the extension to maintain the cost of funds at an optimal
level.
d. Developing e-channels to focus on the most valuable
product (MVP) that is tailored to customer needs and
continuously monitoring the suitability between the
achievement of promised benefits and the quality and
time targets that have been determined.
e. Developing strategies in the retail transaction segment,
e-channel transactions, and digital mortgages as
an effort to increase fee-based income to create a
competitive advantage in the property and housing
financing segment.
f. Maintaining commitment to developing ESG initiatives,
including through the Company's work program, loan
distribution and issuance of debt securities based on
the principle of green financing.
g. Completing follow-up actions on internal and external
audit/examination findings, optimizing the effectiveness
of the implementation of the three lines of defense in
the Company's operations, and always prioritizing the
principles of good corporate governance and provisions
on Anti-Money Laundering and Prevention of Terrorism
Funding (AML CFT).
2. 1. How is the synergy between High Yield Loan (KTA) 1. The Company has an opportunity of 600,000 potential
acquisition and payroll to increase CASA? customers who can be offered top-up credit with a
2. Can NIM be maintained at around 4% with increasing higher margin (KUR, KAR, and KRING). Currently, the
Cost of Loan/ Cost of Fund? Company is conducting a trial with a simpler and faster
process with the Teken Aja technology, which does not
go through an application process, but with an offer.
This process is in the finalization process and will be
rolled out soon, because it is expected to increase high-
margin credit.
2. Regarding CASA, the Company is currently developing
several savings products, namely BTN Bisnis. The growth
of this BTN Bisnis product continues to be pursued,
until as of December 31, 2022, IDR 2 trillion has been
collected. This strategy is in line with the efforts made
by the Company to continue to increase the value chain
related to the housing business.
3. NIM will still be maintained at around 4% - 4.4%. The
Company has several high-margin credit products,
namely KPR BTN Subsidized Interest Difference (SSB).
3. The Company's profit amounted to IDR 3.04 trillion because it The first agenda of the Meeting is related to the financial
involved several loan accounts questioned by Shareholders. report that has considered accounting principles and has
been audited by an independent Public Accounting Firm
(KAP). Before providing an audit opinion, KAP has discussed
with the regulator. Other matters are not directly related to
the agenda of the Meeting.
Voting Result
Agree : 10.356.519.438 (99,4981302%)
Disagree : 21.062 (0,0002023%)
Abstain : 52.217.346 (0,5016674%)
Decisions
1. Approve the Company’s Annual Report including the Company’s Board of Commissioners’ Supervisory Duties Report for the
2022 Financial Year ending on December 31, 2022.
2. Ratify:
a. The Company’s Financial Statement for the 2022 Financial Year ending on December 31, 2022, which has been audited
by the Public Accounting Firm (KAP) Purwantono, Sungkoro & Surja in accordance with Report Number 00082/2.1032/
AU.1/07/0240-3/1/II/2023 dated February 17, 2023.
b. The Financial Statement of the Micro and Small Business Funding Program for the 2022 Financial Year ending on December
31, 2022, which has been audited by the Public Accounting Firm (KAP) Purwantono, Sungkoro & Surja in accordance with
Report Number 00083/2.1032/AU.2/07/0240-2/1/II/2023 dated February 17, 2023, both with a fair opinion in all material
respects.
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3. With the approval of the Company's Annual Report including the Board of Commissioners' Supervisory Task Report, and the
ratification of the Company's Financial Report and the Financial Report of the Micro and Small Business Funding Program
(PUMK), all for the 2022 Financial Year ending on December 31, 2022, the GMS grants full release and discharge of responsibility
(volledig acquit et de charge) to all members of the Board of Directors for their management actions of the Company and to
all members of the Board of Commissioners for their supervision actions of the Company that have been carried out during
the 2022 Financial Year ending on December 31, 2022, as long as such actions do not constitute a criminal act and are reflected
in the report above.
Status: Realized
Second Agenda
Approval of the use of the Company's net profit for the 2022 Financial Year
There is 1 (one) shareholder who submits a question, opinion and/or suggestion, but contains a stance that will be decided in a
vote.
Voting Result
Agree : 10.403.502.187 (99,9495073%)
Disagree : 21.062 (0,0002023%)
Abstain : 5.234.597 (0,0502903%)
Decisions
Approve and determine the use of the Company's net profit for the 2022 Financial Year amounting to IDR 3,045,071,859,198,- (three
trillion forty-five billion seventy-one million eight hundred fifty-nine thousand one hundred and ninety-eight in IDR) as follows:
1. 20% (twenty percent) or Rp. 609,014,371,840,- (six hundred nine billion fourteen million three hundred seventy one thousand
eight hundred and forty in IDR) as Cash Dividends to shareholders which will be paid with the following provisions:
a. Dividends from the Government of the Republic of Indonesia for ownership of 60% (sixty percent) of shares amounting
to Rp365,408,623,104,- (three hundred sixty five billion four hundred eight million six hundred twenty three thousand one
hundred and four in IDR), will be deposited into the State General Treasury Account in Rupiah currency.
b. Dividends from other shareholders for ownership of 40% (forty percent) of public shares amounting to Rp243,605,748,736,-
(two hundred forty three billion six hundred five million seven hundred forty eight thousand seven hundred and thirty six in
IDR) will be paid to shareholders proportionally according to share ownership.
c. Granting authority and power to the Company's Board of Directors with the right of substitution to determine the schedule
and procedures for distribution of dividends for the 2022 Financial Year in accordance with applicable provisions.
2. 80% (eighty percent) or Rp2,436,057,487,358,- (two trillion four hundred thirty six billion fifty seven million four hundred eighty
seven thousand three hundred fifty eight in IDR) as Retained Earnings balance.
Third Agenda
Determination of remuneration (salary/honorarium, facilities and allowances) for 2023 and Tantiem for the 2022 Financial Year for
the Company's Board of Directors and Board of Commissioners.
There were no interrogators in the discussion of the third agenda item of the Meeting
Voting Result
Agree : 10.403.002.553 (99,9447072%)
Disagree : 531.596 (0,0051072%)
Abstain : 5.223.697 (0,0501856%)
Decisions
1. Granting authority and power to the Company’s Series A Dwiwarna Shareholders to determine the amount of bonuses for the
2022 Financial Year and salary/honorarium, facilities and allowances for the 2023 Financial Year for members of the Board of
Commissioners.
2. Granting authority and power to the Company’s Board of Commissioners by first obtaining written approval from the
Company’s Series A Dwiwarna Shareholders to determine the amount of bonuses for the 2022 Financial Year and salary/
honorarium, facilities and allowances for the 2023 Financial Year for members of the Board of Directors.
Fourth Agenda
Appointment of a Public Accountant (AP) and/or Public Accounting Firm (KAP) to audit the Company's Financial Report and the
Financial Report of the Micro and Small Business Funding Program (PUMK) for the 2023 Financial Year.
There were no interrogators in the discussion of the fourth agenda item of the Meeting.
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Voting Result
Agree : 9.952.426.675 (95,6158921%)
Disagree : 451.099.682 (4,3338474%)
Abstain : 5.231.489 (0,0502605%)
Decisions
1. Appoint Public Accounting Firm (KAP) Purwantono, Sungkoro & Surja (Ernst & Young Global Limited) as the Public Accounting
Firm that will audit the Company’s Financial Statements and the Financial Statements of the Micro and Small Business Funding
Program (PUMK) and other reports for the 2023 Financial Year.
2. Grant authority and power to the Company’s Board of Commissioners to appoint a Public Accounting Firm to conduct an
audit of the Company’s Financial Statements for other periods in the 2023 Financial Year for the purposes and interests of the
Company.
3. Grant authority and power to the Company’s Board of Commissioners to determine the audit fee and other requirements for
the KAP, and to appoint a replacement Public Accounting Firm in the event that KAP Purwantono, Sungkoro & Surja (Ernst &
Young Global Limited) for any reason cannot complete the audit of the Company’s Financial Statements and the Financial
Statements of the Micro and Small Business Funding Program (PUMK) for the 2023 Financial Year, including determining the
audit fee and other requirements for the replacement Public Accounting Firm.
Fifth Agenda
Approval of the Company's Resolution Plan.
There were no interogators in the discussion of the fifth agenda item of the Meeting.
Voting Result
Agree : 10.403.476.130 (99,9492570%)
Disagree : 38.600 (0,0003708%)
Abstain : 5.243.116 (0,0503722%)
Decisions
Approving the 2022-2024 Resolution Plan prepared by the Company in accordance with Law Number 9 of 2016 concerning
Prevention and Handling of Financial System Crises as amended by Law Number 4 of 2023 concerning Development and
Strengthening of the Financial Sector and Regulation of the Deposit Insurance Agency Number 1 of 2021 concerning Resolution
Plans for Commercial Banks.
Sixth Agenda
Report on the Realization of the Use of Proceeds from the Continuous Public Offering of Bank BTN's Continuous Bonds IV Phase II in 2022
and Additional Capital by Providing Preemptive Rights for Limited Public Offering II (PMHMETD II).
The sixth agenda item of the Meeting was a nature report so there was no question-and-answer session.
Voting Result
The sixth agenda item of the Meeting was a nature report, so no decisions were taken.
Decision
The sixth agenda item of the Meeting was a nature report, so no decisions were taken.
Seventh Agenda
Approval of Amendments to the Company's Articles of Association.
There were no interogators in the discussion of the seventh agenda item of the Meeting.
Voting Result
Agree : 9.301.715.765 (89,3643209%)
Disagree : 1.101.810.492 (10,5854177%)
Abstain : 5.231.589 (0,0502614%)
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Seventh Agenda
Decisions
1. Approve changes to the Company’s Articles of Association in order to:
a. Adjustment of provisions related to the Company’s business activities as referred to Article 3 of the Company’s Articles of
Association refers to Law of the Republic of Indonesia Number 4 of 2023 concerning the Development and Strengthening
of the Financial Sector, and Regulation of the Central Statistics Agency Number 2 of 2020 concerning the Standard
Classification of Indonesian Business Fields.
b. Improvement of the Company’s Articles of Association in accordance with statutory provisions.
2. Approve to re-draft all provisions in the Articles of Association in connection with the changes as referred to point 1 of the
decision above.
3. Grant power and authority to the Company’s Board of Directors with the right of substitution to take all necessary actions
related to the decisions of the agenda of this Meeting, including drafting and restating the entire Articles of Association of the
Company in a Notarial Deed and granting power with the right of substitution to submit to the authorized agency to obtain
approval and/or receipt of notification of changes to the Articles of Association of the Company, to do everything deemed
necessary and useful for such purposes with none being excluded, including to make additions and/or changes to the Articles
of Association of the Company if such is required by the authorized agency.
Eighth Agenda
Changes to the Composition and Determination of Remuneration of the Sharia Supervisory Board of the Company's UUS.
There were no interogators in the discussion of the eighth agenda item of the Meeting.
Voting Result
Agree : 9.272.476.500 (89,0834107%)
Disagree : 1.131.049.757 (10,8663279%)
Abstain : 5.231.589 (0,0502614%)
Decisions
1. Approve and ratify the honorable dismissal of Muhammad Quraish Shihab as Chairman of the Company’s Sharia Supervisory
Board and Mohamad Hidayat as Member of the Company’s Sharia Supervisory Board, with gratitude for all their contributions
of energy and thoughts during their tenure.
2. Approve and ratify the reappointment of Muhammad Quraish Shihab as Chairman of the Company’s Sharia Supervisory
Board for the second term and will be effective after obtaining approval from the Financial Services Authority.
3. The end of the term of office of the members of the Company’s Sharia Supervisory Board as referred to in the second point
above is until the closing of the 5th Annual GMS since the appointment of the person concerned, namely the GMS held in 2028,
with due regard to laws and regulations and without reducing the right of the GMS to dismiss at any time.
4. Approve the delegation of authority to the Company’s Board of Commissioners to appoint other Sharia Supervisory Board
Members if necessary to complete the composition of the Sharia Supervisory Board Members and determine the remuneration
of the Company’s Sharia Supervisory Board in order to supervise the Company’s business activities based on sharia principles.
5. Grant power and authority to the Company’s Board of Directors with the right of substitution to take all necessary actions
related to the decisions of this agenda item in accordance with laws and regulations, including to state in a separate Notarial
Deed and notify the composition of the Company’s Sharia Supervisory Board to the Minister of Law and Human Rights.
Ninth Agenda
Changes to the Company's Management Composition.
There were no interogators in the discussion of the ninth agenda item of the Meeting.
Voting Result
Agree : 9.268.759.831 (89,0477036%)
Disagree : 1.134.636.387 (10,9007857%)
Abstain : 5.361.628 (0,0515107%)
Decisions
1. Honorably dismiss Haru Koesmahargyo as the Company’s President Director who was appointed based on the Resolution of
the 2020 Annual GMS dated March 10, 2021, effective as of the closing of the GMS, with gratitude for the contribution of energy
and thoughts given during his tenure as the Company’s Management.
2. Transferring the assignment of Mr. Nixon L. P. Napitupulu who was appointed based on the Resolution of the Annual GMS for
the 2021 Financial Year dated March 2, 2022, originally as Deputy President Director to President Director of the Company, with
a term of office continuing the remaining term of office in accordance with the Resolution of the GMS appointing the person
concerned.
3. Appoint the names below as the Company’s Management:
a. Oni Febriarto Rahardjo - as Deputy President Director;
b. Hakim Putratama - as Director of Institutional Banking
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4. The term of office of the members of the Board of Directors appointed as referred to in point 3, is in accordance with the provisions of
the Company’s Articles of Association, taking into account laws and regulations in the Capital Market sector and without reducing
the right of the GMS to dismiss at any time.
5. With the dismissal, transfer of duties and appointment of members of the Board of Directors as referred to in number 1, number 2
and number 3, the composition of the Company’s Board of Directors membership will be as follows:
a. President Director: Nixon L.P. Napitupulu
b. Deputy President Director: Oni Febriarto Rahardjo
c. Director of Finance: Nofry Rony Poetra
d. Director of Assets Management: Elisabeth Novie Riswanti
e. Director of Human Capital, Compliance, & Legal: Eko Waluyo
f. Director of Risk Management: Setiyo Wibowo
g. Director of Distribution & Funding: Jasmin
h. Director of IT & Digital: Andi Nirwoto
i. Director of Consumer: Hirwandi Gafar
j. Director of Institutional Banking: Hakim Putratama
6. Members of the Board of Directors who are transferred as referred to in number 2 and appointed as referred to in number 3
may only carry out their duties after obtaining approval from the Financial Services Authority (OJK) for the Fit & Proper Test and
complying with applicable laws and regulations. In the event that a member of the Company’s Board of Directors is later declared
not approved as a member of the Board of Directors in the Fit & Proper Test by the OJK, then the member of the Company’s Board
of Directors is honorably dismissed as of the date of the stipulation of the decision on the results of the OJK Fit & Proper Test.
7. Members of the Board of Directors appointed as referred to in point 3 who are still holding other positions which are prohibited
by statutory regulations from being held concurrently with the position of member of the Board of Directors of a State-Owned
Enterprise, then the person concerned must resign or be dismissed from said position.
8. Request the Board of Directors to submit a written application to the Financial Services Authority for the implementation of a Fit and
Proper Test for members of the Board of Directors who are transferred as referred to in number 2 and appointed as referred to in
number 3.
9. Granting power of attorney with the right of substitution to the Company’s Board of Directors to state the decisions of this GMS in
the form of a Notarial Deed and to appear before a Notary or authorized official, and to make adjustments or improvements as
necessary if required by the authorized party for the purposes of implementing the contents of the meeting’s decisions.
Implementation of the 2023 Extraordinary GMS and its Realization
Stages Details
Notification Letter Number 704/DIR/CSD/XI/2022 dated November 24, 2022 concerning Submission of the
Implementation Date and Agenda for the Extraordinary GMS of PT Bank Tabungan Negara (Persero)
Tbk submitted to the OJK with copies of PT Bursa Efek Indonesia, PT Kustodian Sentral Efek Indonesia,
PT Datindo Entrycom, and the Board of Commissioners of the Company.
Announcement Published on the e-GMS provider website, the Indonesia Stock Exchange website, and the Company
website dated December 5, 2022.
Invitation Published on the e-GMS provider website, the Indonesia Stock Exchange website, and the Company
website dated December 20, 2022.
Implementation The GMS was held on Wednesday, dated January 11, 2023 at 14.36 WIB – 15.10 WIB at the BTN Tower
Building, 6th floor Jl. Gajah Mada No. 1 Central Jakarta 10130.
Summary of GMS Minutes Published on the e-GMS provider website, the Indonesia Stock Exchange website, and the Company
website dated January 12, 2023.
GMS Minutes Letter Number 91/CSD/RCD/II/2023 dated February 3, 2023 concerning Submission of the Deed of
Minutes of the 2023 Extraordinary General Meeting of Shareholders (EGMS) of PT Bank Tabungan
Negara (Persero) Tbk submitted to the OJK dated February 3, 2023.
Recapitulation of Attendance at the 2023 Extraordinary GMS
No. Name Position Attendance
1. Chandra Hamzah President Commissioner/Independent Present
2. Iqbal Latanro Vice President Commissioner/Independent Present
3. Ahdi Jumhari Luddin Independent Commissioner Present
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No. Name Position Attendance
4. Armand B. Arief Independent Commissioner Present
5. Sentot A. Sentausa Independent Commissioner Present
6. Andin Hadiyanto Commissioner Present
7. Herry Trisaputra Zuna Commissioner Present
8. Himawan Arief Sugoto* Commissioner Present
9. Haru Koesmahargyo President Director Present
10. Nixon L.P. Napitupulu Vice President Director Present
11. Nofry Rony Poetra Direktur Finance Present
12. Eko Waluyo Director of Human Capital, Compliance and Legal Present
13. Setiyo Wibowo Director of Risk Management Present
14. Jasmin Director of Distribution and Funding Present
15. Andi Nirwoto Director of IT and Digital Present
16. Hirwandi Gafar Director of Consumer Present
17. Elisabeth Novie Riswanti Director of Assets Management Present
18. Adi Prakoso Audit Committee Member Present
19. Peter Eko Budi Darwito Audit Committee Member Present
Independent Party Counting and/or Validating Votes
The vote count was carried out by an independent party appointed by the Company, namely PT Datindo Entrycom as
the Securities Administration Bureau and subsequently validated by Notary Yumna Shabrina, S.H. M.Kn. as Subtitute
Notary of Ashoya Ratam, SH, M.Kn.
Resolutions and Realization of the 2023 Extraordinary GMS
Agenda
Approval of Changes in the Company’s Management Composition.
The Minutes of Meeting stated that there was no questioner in the agenda of the meeting.
Voting Results
Agree : 6.571.532.367 (88,5436487%)
Disagree : 826.139.714 (11,1312584%)
Abstain : 24.127.749 (0,3250930%)
Resolutions
1. Confirmed the honourable dismissal of Mr. Heru Budi Hartono as Commissioner of the Company appointed based on the 2019
EGMS dated November 27, 2019, effective October 17, 2022, with gratitude for the contribution of energy and thoughts given
while serving as Commissioner of the Company.
2. Apponited Mr. Mohammad Yusuf Permana as Commissioner of the Company.
3. Honourably dismissed Mr. Andi Nirwoto as Director of IT & Digital appointed based on the 2018 GMS dated March 23, 2018 jo.
EGMS 2019 dated November 27, 2019 jo. Annual GMS for Fiscal Year 2021 dated March 2, 2022, with gratitude for the contribution
of energy and thoughts given while serving as Management of the Company.
4. Appointed Mr. Andi Nirwoto as Director of IT & Digital.
5. The term of office of members of the Board of Commissioners and Board of Directors appointed as referred to in points 2 and
4, in accordance with the provisions of the Company’s Articles of Association, taking into account the laws and regulations in
the Capital Market and without prejudice to the right of the GMS to dismiss at any time.
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Agenda
6. With the confirmation of the dismissal and appointment of members of the Board of Commissioners and Board of Directors as
referred to in points 1, 2, 3, and 4, the composition of the membership of the Company’s Board of Commissioners and Directors
shall be as follows:
a. Board of Commissioners
- President Commissioner/Independent Commissioner: Chandra Hamzah
- Vice President Commissioner/Independent Commissioner : lqbal Latanro
- Commissioner : Andin Hadiyanto
- Commissioner : Herry Trisaputra Zuna
- Commissioner : Himawan Arief Sugoto
- Commissioner : Mohamad Yusuf Permana
- Independent Commissioner : Armand B. Arief
- Independent Commissioner : Ahdi Jumhari Luddin
- Independent Commissioner : Sentot A. Sentausa
b. Board of Directors
- President Director : Haru Koesmahargyo
- Vice President Director : Nixon L.P. Napitupulu
- Director of Finance : Nofry Rony Poetra
- Director of Assets Management : Elisabeth Novie Riswanti
- Director of Human Capital, Compliance, & Legal : Eko Waluyo
- Director of Risk Management : Setiyo Wibowo
- Director of Distribution & Funding : Jasmin
- Director of IT & Digital : Andi Nirwoto
- Director of Consumer : Hirwandi Gafar
7. The appointed members of the Board of Commissioners and Directors as referred to in points 2 and 4 can only carry out
their duties after obtaining approval from the Financial Services Authority (FSA) for the Fit & Proper Test and complying
with applicable laws and regulations. If the Board of Commissioners or Board of Directors of the Company is later declared
disapproved as member of the Board of Commissioners or Board of Directors in the Fit & proper test by FSA, the member of
the Board of Commissioners or Board of Directors of the Company is honourably dismissed from the date of the decision of
the FSA Fit & Proper Test results.
8. The appointed members of the Board of Commissioners and Board of Directors as referred to in points 2 and 4 who are
still holding in other positions prohibited by laws and regulations to be concurrently serving as members of the Board of
Commissioners of State-Owned enterprises, the person concerned must resign or be dismissed from their positions.
9. Requested the Board of Directors to submit the written application to Financial Services Authority for the performance of the Fit
and Proper Test to the appointed members of the Board of Directors and Baord of Commissioners as referred to in point 2 and 4.
10. Granted authority to the Board of Directors of the Company to restate the resolutions taken in this GMS in the form of a Notarial
Deed and appear before a Notary or authorized official, and prepare the necessary adjustments or corrections as required by
the competent authority for the implementation of contents of the meeting resolutions.
GMS Decisions in the Fiscal Year and 1 (One) Duties and Responsibilities of the Board of
Year Prior To the Fiscal Year Which Are Directors
Realised in the Fiscal Year
The Board of Directors is responsible for implementing
All decisions of the 2024 Financial Year GMS and the all actions regarding the operations and responsibility
2023 Financial Year GMS have been realized. So there is of the Company’s management for the Company’s
no 2023 GMS that has not been realized at the 2024 GMS. benefit in compliance with the Company’s purposes
and objectives and to represent the Company, both
inside and outside the Court regarding all matters and
Board of Directors all occurrences with limitations as regulated in the laws,
Articles of Association, and/or GMS resolutions.
The Board of Directors is an organ in Corporate
Governance implementation that is fully responsible The President Director serves as Coordinator of the
for the management of the Company for the interests Board of Directors with the following duties:
and objectives of the Company and serves as a legal 1. To lead the Board of Directors meetings.
representative of the Company concerning every matter 2. To create a Culture of Transparency and to facilitate
and case with some restrictions as regulated by the constructive discussion.
laws, the Articles of Association of the Company, and/or 3. To provide advice to members of the Board
the GMS resolutions. The Board of Directors is responsible of Directors related to the effectiveness of the
for managing and determining the Company’s strategic management.
direction, utilizing and maintaining the Company’s 4. To maintain good relations and solidarity among
assets for the purposes and interests of the Company. the members of the Board of Directors regarding
Henceforth, the Board of Directors shall report the management duties.
implementation of its duties and responsibilities to the 5. To maintain an effective and healthy relationship
Board of Commissioners. with the Board of Commissioners.
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Each member of the Board of Directors is fully liable Duties and Responsibilities of the Director Supervising
for any loss of the Company caused by inaccuracies the Compliance Function at least include:
or negligence from members of the Board of Directors 1. Formulating strategies to empower the Culture of
in performing their duties. A member of the Board of Compliance;
Directors is not to be held accountable for the loss as 2. Proposing Compliance policies or other Compliance
mentioned above if proven that: principles that shall be set forth by the Board of
1. The loss is not caused by his/her fault or negligence. Directors.
2. The Director has conducted managerial undertakings 3. Establishing the Compliance System and procedures
in good faith and with prudence that is consistent that shall be used to compile the Company’s internal
with the Company’s goals and objectives. guidelines and regulations.
3. The Director has no conflict of interest, be it directly 4. Ensuring every policy, regulation, system, and
or indirectly regarding the management’s action procedure, as well as business activities conducted
that resulted in this loss. by the Bank, has been outlined in accordance with
4. The Director has taken necessary measures to the Bank Indonesia Regulations, Financial Services
prevent this loss from arising or continuing. Authority, and all prevailing regulations and
legislation, including Sharia Principles for Sharia
The President Director is the Coordinator of the Board of Principles for Sharia Business Unit.
Directors, with the following duties: 5. Minimizing the Company’s Compliance Risks.
1. Leading the Board of Directors meeting; 6. Taking preventive actions to have the policies and/
2. Creating a culture of openness and facilitating or decisions made by the Bank’s Board of Directors
constructive discussions; aligned with the provisions of Bank Indonesia and all
3. Providing advice to members of the Board of Directors prevailing laws and regulations.
regarding the effectiveness of the implementation of 7. Performing other tasks related to the Compliance
management tasks; Function.
4. Maintaining relationships and solidarity among 8. Reporting the implementation of duties and
fellow members of the Board of Directors regarding responsibilities to the President Director, with a
the implementation of management tasks; and carbon copy to the Board of Commissioners being
5. Maintaining effective and healthy relationships with reported at least quarterly.
the Board of Commissioners.
Duties and Responsibilities of Each Board of Directors
Name Position Field of Work
Nixon L.P. Napitupulu President director The President Director supervises the areas:
a. Consumer
b. SME and Retail Funding
c. Finance
d. Information Technology
e. Risk Management
f. SEVP Digital Business
g. Internal Audit (IAD)
h. Corporate Secretary (CSD)
Oni Febriarto Rahardjo Deputy President Director Wakil Direktur Utama menyupervisi area:
a. Distribution and Institutional Funding
b. Assets Management
c. Human Capital, Compliance, and Legal
d. Operations & Customer Experience
e. SEVP Wholesale Banking
f. Marketing Communication (MCD)
Nofry Rony Poetra Director of Finance The Finance Director supervises:
a. Treasury (TRSD)
b. Corporate Strategy & Planning (CSPD)
c. Finance & Accounting (FAD)
d. Investor Relations & Research (IRRD)
e. Financial Institution & capital Market (FICD)
Elisabeth Novie Riswanti Director of Assets Management The Director of Assets Management supervises:
a. Commercial Asset Management (CAMD )
b. Consumer Collection, Recovery & Asset Sales 1 (CRSD 1)
c. Consumer Collection, Recovery & Asset Sales 2 (CRSD 2)
d. Procurement & Fixed Asset Management (PFAD)
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Name Position Field of Work
Eko Waluyo Director of Human Capital, The Director of Human Capital, Compliance, and Legal supervises:
Compliance, and Legal a. Human Capital Strategy (HCSD)
b. Human Capital Management (HCMD)
c. Human Capital Business Partner (HCBD)
d. Learning Management (LMD)
e. Compliance & Governance (CMGD)
f. Legal (LGD)
Setiyo Wibowo Director of Risk Management The Director of Risk Management supervises:
a. Retail Credit Risk (RCRD)
b. Wholesale Credit Risk (WRD)
c. Enterprise Risk Management (ERMD)
d. Digital Operational Risk Management (DORD)
e. Transformation & Partnership Management (TPMD)
Jasmin Director of Distribution and The Director of Distribution and Institutional Funding supervises
Institutional Funding a. Large Institutional Funding (LIFD)
b. Mid-size Institutional Funding (MIFD)
c. Sales & Distribution (SDD)
d. Regional Offices (RO)
Andi Nirwoto Director of Information The Director of Information Technology supervises:
Technology a. IT Strategic Planning & Development (ITPD)
b. IT Operation (ITOD)
c. Data Management & Analytics (DMD)
d. IT Security (ITSD)
Hirwandi Gafar Director of Consumer The Consumer Director supervises:
a. Mortgage & Secured Loan (MSLD)
b. Subsidized Mortgage (SMD)
c. Sharia Banking (SHAD)
d. Personal Banking (PBD)
Hakim Putratama Director of Operations and The Director of Operations & Customer Experience supervises:
Customer Experience a. SEVP Operations
b. Customer Experience (CXD)
c. Policy & Procedure (PPD)
Muhammad Iqbal* Director of SME and Retail Director of SME & Retail Funding supervises;
Funding a. SME Banking (SMBD)
b. Retail Funding (RFD)
c. Wealth Management (WMD)
* Appointed through the 2024 Annual GMS on March 6, 2024 and has passed the fit and proper test on August 8, 2024.
Rights and Authorities of the Board of Directors
The Board of Directors has the rights and authorities that 4. To appoint and dismiss the Company’s workers
have been regulated in the Work Guidelines and Manual based on the Company’s labor rules and laws and
of the Board of Directors. The rights and authorities of the regulations.
Board of Directors are as follows: 5. Establishing the function of Corporate Secretary.
1. To establish policies that are considered appropriate 6. Providing a decision to write off bad debts which
in the management of the Company. are then reported and accounted for in the Annual
2. To regulate the transfer of power of the Board of Report;
Directors t represent the Company inside and 7. Not collecting part or all of receivables beyond the
outside the Court to one or several persons specially principal in the context of credit restructuring and/
appointed for it including the Company’s employees or settlement but with the obligation to report to the
either individually or jointly or other bodies. Board of Commissioners;
3. To regulate the provisions regarding the Company’s 8. Write off receivables for interest, fines, fees and
employees including the determination of wages, other receivables outside the principal amount
pensions or retirement age insurance, and other carried out in the context of restructuring and/or
income for the Company’s employees based on the receivable settlement as well as other actions in
applicable laws and regulations. the context of resolving the Company’s receivables
while still paying attention to prudential principles;
and
510 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
9. Carrying out all actions and other actions regarding - Never been a member of the Board of Directors
the management and ownership of the Company’s or member of the Board of Commissioners/
assets, binding the Company with other parties and/ Supervisory Board who was found guilty of
or other parties with the Company, including without causing a BUMN, Subsidiary and/or other
limitation optimizing the utilization of the Company’s business entity to be declared bankrupt
assets, with restrictions as regulated in the statutory within 5 (five) years prior to appointment;
regulations of the Articles of Association and/ or GMS - Never been convicted of committing a
decision. criminal act that is detrimental to the
finances of the State, BUMN, Subsidiaries,
Term of Office of the Board of Directors other business entities and/or related to the
financial sector within 5 (five) years prior to
The term of office of members of the Board Directors is appointment;
determined to be 5 (five) years and can be reappointed - Never been a member of the Board of
for 1 (one) term of office. Members of the Board of Directors and/or member of the Board of
Directors are appointed for a period of time starting Commissioners during his tenure:
from the date determined by the GMS that appoints 1) Never held an Annual GMS;
them and ending at the closing of the 5th (five) Annual 2) Never been a member of the Board of
GMS after the date of their appointment, by taking into Directors and/or member of the Board of
account the laws and regulations in the Capital Market Commissioners;
sector, without prejudices to the right of the GMS to at 3) Has never been accepted by the GMS or
any time be able to dismiss members of the Board of has ever failed to provide accountability
Directors before the end of their term of office. as a member of the Board of Directors
and/or the Board of Commissioners to the
The Directors’ position ends if they pass away, their term GMS; and
of office ends, including resigning from their position, 4) Never has a company that obtained a
being dismissed based on a GMS Decision, or no longer permit, approval or registration from the
meeting the requirements as a Director based on FSA failed to fulfill its obligation to submit
the Articles of Association and statutory regulations, an annual report and/or financial report
including prohibited holding concurrent positions. to the FSA.
c. Having good morals and integrity;
Requirements of the Board of Directors d. Being capable of doing legal acts;
2. Each member of the Board of Directors must meet
The requirements of the Board of Directors that have the requirements for the fit and proper test in
been regulated in the Work Guidelines and Manual are accordance with the Financial Services Authority
as follows: Regulation (POJK) regarding the Fit and Proper Test
1. Legal subjects who can be appointed as members of for the Key Parties in Financial Services Institutions
the Board of Directors are natural persons, who fulfill and have obtained a letter of approval from the
the requirements at the time of appointment and Financial Services Authority.
during their term of office: 3. All members of the Board of Directors must be
a. Fulfill material requirements, ie: domiciled in Indonesia. The President Director
- Expertise; must come from a party who is independent of the
- Integrity; controlling shareholders.
- Leadership; 4. The majority of members of the Board of Directors
- Experience; must have at least 5 (five) years of experience in the
- Honest; operational field and at least as an Executive Officer
- Good attitude; And of the Bank.
- High dedication to advancing and developing 5. Each member of the Board of Directors must fulfill
the Company. other requirements, as follows:
b. Apart from meet the criteria as intended in point a. Not an administrator of a political party,
1 above, to be appointed as a member of the legislative candidate, and/or legislative member
Company’s Board of Directors, a person must in the People’s Representative Council, Regional
fulfill the following formal requirements: Representative Council, Provincial Regional
- Individuals; People’s Representative Council, and Regency/
- Able to carry out legal actions; Municipal Regional People’s Representative
- Never been declared bankrupt within 5 (five) Council;
years prior to appointment;
PT Bank Tabungan Negara (Persero) Tbk 511
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Corporate
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b. Not a candidate for head/deputy regional head e. Not currently holding a position that is prohibited
and/ or head/deputy regional head, including from holding a position as a member of the Board
acting head/ deputy regional head; of Directors according to statutory regulations;
c. Not serving as a member of the Board of Directors f. Have dedication and provide full time to carry
of the relevant BUMN or Subsidiary for 2 (two) out their duties as stated in a statement letter
periods; from the person concerned;
d. Not currently serving as an official in a g. Physically and spiritually healthy (not currently
Ministry/Institution, member of the Board of suffering from an illness that could hinder the
Commissioners/Supervisory Board in another performance of their duties as a member of
BUMN, member of the Board of Directors in the Board of Directors), as proven by a health
another BUMN, member of the Board of Directors certificate from the hospital; And
in a Subsidiary and/or other business entity; h. Have a Taxpayer Identification Number (NPWP)
and have carried out the obligation to pay taxes
for the last two years.
Work Guidelines and Manual of the Board of Directors
In carrying out its duties and responsibilities, the Board of Directors refers to the Guidelines and Code of Conduct for
the Board of Directors, which have been ratified through Special Policy Number KK.6-G on the Guidelines and Code of
Conduct for the Board of Directors. Work Guidelines and Manual of the Board of Directors is a governance infrastructure
that serves as a guideline for the Board of Directors in carrying out their duties, authorities, responsibilities, rights,
and obligations as management of the Company. The Board of Directors’ Work Guidelines and Manual is prepared
based on the principles of good governance, referring to the regulations on Limited Liability Companies, the Articles of
Association, and the prevailing laws and regulations that are binding on the Company.
The scope of the Work Guidelines and Manual of the Board of Directors are as follows:
Chapter I Introduction
Organization and Authority
Chapter II A. Organization Within the Scope of the Board of Directors’ Work Code of Conduct
B. Organization Authority Scope of the Board of Directors’ Work Code of Conduct
Chapter III Values
Work Guidelines and Manual of the Board of Directors
A. Structure and Composition of the Board of Directors
B. Requirements for members of the Board of Directors
C. Criteria for Directors Carrying Compliance Functions
D. Concurrent Positions of the Board of Directors
E. Appointment and Dismissal of the Board of Directors
F. Term of Office of the Board of Directors
G. Duties and Responsibilities of the Board of Directors
H. Obligations of the Board of Directors
I. Rights and Authorities of the Board of Directors
J. Actions of the Board of Directors that require the approval of the Board of Commissioners
Chapter IV K. Mechanism of Distribution of Duties and Authorities of the Board of Directors
L. Restrictions
M. Transparency
N. Work Ethics
O. Working Hours
P. Meeting Arrangements
Q. Leadership
R. Performance Evaluation of the Board of Directors
S. Reporting and Accountability
T. Committees
U. Others
Chapter V Risks and Mitigation
Chapter VI Documentation, Administration and Reporting
Chapter VII Monitoring
Chapter VIII Closing
512 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Policy of Concurrent Positions of Directors
Members of the Board of Directors are prohibited from concurrently holding positions as:
1. Member of the Board of Directors at BUMN and other business entities;
2. Member of the Board of Commissioners/ Supervisory Board of SOEs;
3. Other structural and functional positions in central and/or regional government institutions/agencies.
4. Other positions in accordance with the provisions of laws;
5. The administrator of political parties, members of the legislature, and/or regional heads/deputy regional heads;
6. other positions that may cause conflicts of interest; and/or
7. Become legislative candidates or candidates for regional heads/deputy regional heads.
Members of the Board of Directors are prohibited from concurrently serving as members of the Board of Directors,
members of the Board of Commissioners, or Executive Officers at Company‘s, companies, and other institutions. It excludes
concurrent positions in the case of the Board of Directors which is responsible for supervising the Company’s participation
in a subsidiary company, carrying out the functional duties of being a member of the Board of Commissioners in a non-
bank subsidiary company controlled by the Company, as long as it does not result in the person concerned neglecting the
implementation of duties and responsibilities as a member of the Company’s Board of Directors.
Members of the Board of Directors are prohibited from concurrently serving as members of the Board of Commissioners
in other companies, except:
1. Board of Commissioners in Subsidiaries/Affiliated Companies of the Company, other than as President
Commissioner; and
2. Board of Commissioners in other business entities to represent/fight for the Bank’s interests as long as they obtain
permission from the Minister.
3. Pension Fund Supervisory Board, owned by the Company.
Members of the Board of Directors who hold dual positions in Subsidiaries and Pension Funds must obtain approval
from the Board of Commissioners Meeting. (Article 15 POJK 17/2023)
Table of Concurrent Directors’ Positions
Position in other Companies/ Company/Other
Name Position
Institutions Institution Name
Nixon L.P. Napitupulu President Directorma - -
Oni Febriarto Rahardjo Vice President Director - -
Nofry Rony Poetra Director of Finance - -
Elisabeth Novie Riswanti Director of Assets Management - -
Eko Waluyo Director of Human Capital, Compliance, and - -
Legal
Setiyo Wibowo Director of Risk Management - -
Jasmin Director of Distribution and Institutional - -
Funding
Andi Nirwoto Director of Information Technology - -
Hirwandi Gafar Director of Consumer - -
Hakim Putratama Director of Operations and Customer - -
Experience
Muhammad Iqbal* Director of SME and Retail Funding - -
* Appointed through the 2024 Annual GMS on March 06, 2024 and has passed the fit and proper test on August 8, 2024.
PT Bank Tabungan Negara (Persero) Tbk 513
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5. The summon to the Meeting of the Board of Directors
Management of Conflict Interest of the
shall include the event, date, time, place of the
Board of Directors
meeting, and meeting materials.
6. The invitation to the Board of Directors Meeting must
Each member of the Board of Directors is prohibited be made in writing and delivered or handed over
from taking and/or receiving personal benefits either directly to each member of the Board of Directors
directly or indirectly from the Company’s activities, other with adequate receipt, or by registered mail or by
than remuneration and other legal facilities, which are courier service, electronic means or by other fastest
determined based on the decision of the GMS. Members means no later than 5 (five) days before the meeting
of the Board of Directors are prohibited from utilizing the is held, without taking into account the date of the
Company for personal, family, and /or other parties that invitation and the date of the meeting, or within a
may harm or reduce the Company’s profits. shorter time if in urgent circumstances.
7. Meeting materials for the Scheduled meeting
as referred to shall be submitted to the meeting
Members of the Board of Directors shall not give or offer
participants no later than 5 (five) working days
or receive, directly or indirectly, any valuable thing to or
before the meeting is held via e-mail or other fastest
from a customer or a Government official to influence or
means possible.
in exchange for what he has done and other actions, in
8. Meeting materials for meetings held outside the
accordance with the provisions of laws and regulations.
schedule shall be delivered at the time the meeting
Any member of the Board of Directors who personally in
is being held at the latest.
any way, whether directly or indirectly, has an interest in
9. The holding of Meeting of the Board of Directors may
a transaction, a contract or a proposed contract in which
be held at any time if deemed necessary by one or
the Company is a party must be declared the nature of
more members of the Board of Directors; or upon
his interest at the Meeting of the Board of Directors and
written request from one or more members of the
therefore shall not be entitled to participate in voting in
Board of Commissioners.
matters relating to such transaction or contract.
10. In the event that members of the Board of Directors
are unable to physically attend the Meeting of
In the event of a conflict of interest, which is a condition
the Board of Directors, the members of the Board
where the Company’s economic interests conflict with
of Directors may attend the meeting through
personal interests, members of the Board of Directors
teleconference, video conference, or other electronic
should always:
means in accordance with the applicable provisions.
1. Prioritize the interest of the Company and not reduce
In the event that the Meeting of the Board of Directors
the Bank’s profits in the event of a conflict of interest.
is held by means of teleconferencing technology, it
2. Avoid making decisions in situations and conditions
must be supported by:
of conflict of interest.
a. The basis for the decision to hold the meeting
3. Provide disclosures in terms of decision-making in
using teleconferencing technology means,
the event of a conflict of interest.
among others, the Bank’s internal provisions and/
4. Grant credit to members of the Board of Directors
or the minutes of the Board of Directors’ Meeting.
based on a reasonableness limit in accordance with
b. Recorded evidence of the meeting.
applicable bank regulations without distinguishing
c. Minutes of Meeting are signed by all meeting
from other customers (arm’s length basis).
participants who are physically present or
5. Report the Company’s stock transactions within 3
through teleconferencing technology.
(three) working days.
11. At a Meeting of the board of Directors, a member
of the Board of Directors may be represented only
Board of Directors Meeting
by other members of the Board of Directors based
on a power of attorney. A member of the Board of
Board of Directors Meeting Policy
Directors may only represent one other member of
the Board of Directors.
1. The Board of Directors shall hold regular Meetings
12. Meetings of the Board of Directors shall be chaired at
of the Board of directors at least 1 (once) a month
the place of domicile of the Company or the place of
or the so-called Scheduled Meeting of the Board of
business activities of the Company or elsewhere in
Directors (ALCO and Performance Review).
the territory of the Republic of Indonesia.
2. The Board of Directors shall schedule a meeting of
13. The Meeting of the Board of Directors shall be chaired
the Board of Directors for the following year prior to
by the President Director. If the President Director is
the end of the fiscal year.
absent or unable to attend, then:
3. Scheduled Meetings of the Board of Directors must
a. Vice President Director; or
be attended by a minimum of 2/3 (two-thirds) of the
b. The Director appointed in writing by the President
total number of members of the Board of Directors.
Director shall chair the meeting if, at the same time,
4. The summon to the Meeting of the Board of Directors
Vice President Director is absent or unavailable; or
shall be made by a member of the Board of directors
c. The Director who is appointed by Vice President
who is entitled to represent the Board of Directors.
Director if, at the same time, the President Director
514 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
and Vice President Director are not present or 8. The Board of Directors may also take valid decisions
unable to and the President Director does not without holding a Board of Directors Meeting
make an appointment; or provided that all members of the Board of Directors
d. If the GMS does not appoint Vice President have been notified in writing and all members of
Director, then in the event that the President the Board of Directors have given their approval
Director is not present or unavailable, then one of regarding the proposal submitted in writing and
the directors appointed in writing by the President signed the agreement in writing and signed the
Director shall chair the meeting; or agreement circularly. Decisions taken in this way
e. In the event that the President Director does not have the same force as decisions legally taken at a
make an appointment, the longest-serving Director Board of Directors Meeting.
in the position as a member of the Board of Directors 9. Every member of the Board of Directors who
shall chair the Board of directors Meeting; or personally in any way, either directly or indirectly,
f. In the event that there is more than 1 (one) has an interest in a transaction, contract or
Director with the longest term of office as a proposed contract in which the Company is a party
member of the Board of directors, then the oldest must declare the nature of his interest at a Board
Director in terms of age shall act as the chairman of Directors Meeting and is therefore not entitled
of the Board of Directors Meeting. to participate. in voting on matters relating to the
transaction or contract.
Meeting of the Board of Directors with the Board of 10. Decisions of the Board of Directors taken in
Commissioners accordance with the Work Guideline and Manual are
The Board of Directors must hold a joint meeting with the binding and are the responsibility of all members of
Board of Commissioners periodically at least 1 (once) in the Board of Directors.
4 (four) months.. Meeting Results
1. The results of the meeting must be stated in the
Meeting of the Board of Directors Committee Minutes of Meeting which contain everything
Committee meetings may be conducted at any time discussed and decided at the meeting, including but
based on the needs of the Committee and upon written not limited to opinions developed at the meeting, both
request from the secretary and/or members of the supporting and unsupportive opinions or different
Committee. opinions (dissenting opinions), as well as the reasons
for the absence of members of the Board of Directors ,
Decision-making if there are. The minutes of the meeting must be drawn
1. A Board of Directors meeting is valid and has the up by someone present at the meeting appointed
right to make binding decisions if attended and/or by the Chairman of the Meeting and then signed by
represented by more than ½ (one half) of the total all members of the Board of Directors present and
votes cast. submitted to all members of the Board of Directors
2. In the event that there is more than 1 (one) proposal, a 2. In the event that there is a member of the Board of
reelection will be held so that 1 (one) proposal receives Directors who does not sign the Minutes of meeting,
more than ½ (one-half) of the total votes cast. the person concerned shall write the reasons in a
3. The decision-making of the Board of Directors separate letter attached to the Minutes of Meeting.
Meeting is carried out based on deliberation and 3. Minutes of Directors’ Meetings are valid evidence
consensus. for members of the Board of Directors and for third
4. In the event that no consensus is reached, the parties regarding the decisions taken at the meeting
decision is made based on a vote. Decisions on in question.
a ballot must obtain a vote of more than ½ (one- 4. A copy of the minutes of the meeting must be given
half) share of the number of valid votes cast at the to each member of the Board of Directors, whether
meeting. the person concerned is present or not present at
5. In the Meeting of the Board of Directors, each the Board of Directors meeting.
member of the Board of Directors has the right to 5. Original minutes of Board of Directors meetings must
issue 1 (one) vote and an additional 1 (one) vote for be documented and kept by the Company.
other members of the Board of Directors that he or 6. The number of board meetings and the number
she represents legally. of attendance of each member of the Board of
6. A blank vote (abstention) is deemed to approve the Directors must be submitted in the Annual Report.
proposal submitted at the meeting. Invalid votes are
considered nonexistent and thus are not counted in Board of Directors Meeting Plan
determining the number of votes cast in the meeting.
7. Voting on persons shall be conducted by closed The Board of Directors meeting plan based on the
ballot papers without signatures, whereas voting on Company’s Articles of Association, has agreed that the
other matters shall be conducted verbally unless Board of Directors Meetings in 2025 will be held at least
the Chairman of the Meeting determines otherwise 1 (one) time per month and/ or as needed. The Board
without any objection based on the majority vote of of Directors also holds meetings with the Committees
the person present. under the Board of Directors which are scheduled
according to the need.
PT Bank Tabungan Negara (Persero) Tbk 515
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Corporate
Governance
The Board of Directors shall hold regular Board of The Board of Directors must plan the Scheduled Meeting
Directors meetings at least 1 (one) time every month or of the Board of Directors for the following year before the
what is called a Scheduled Board of Directors Meeting end of the financial year. In making decisions, scheduled
(Performance Review), scheduled for the following meetings of the Board of Directors must be attended by
at least 2/3 of the total number of members of the Board
year before the end of the financial year. The agenda
of Directors.
discussed at least includes:
1. Preparation of Bank Business Plan (RBB) and
Invitations to meetings of the Board of Directors are made
Company Budget Work Plan (RKAP). in writing and delivered directly to each member of the
2. Regularly review the Company’s performance. Board of Directors no later than 5 (five) days before the
3. Implementation of the AML, CFT, and PFWMD meeting is held. Meeting materials are delivered to the
Programs. meeting participants no later than 5 (five) working days
4. Implementation of Corporate Governance and before the meeting is held via email or other electronic
Follow-up on Internal and External Audit findings. means.
Internal Meeting of the Board of Directors
Throughout 2024, the agenda, dates, and participants of the internal meetings of the Board of Directors are as follows.
Table of Internal Board of Directors Meetings
No. Date Agenda
NPN OFR
Discussion on the Plan for the 2023 Fiscal Year Annual General Meeting of
1. 1 1
Shareholders (AGMS).
2. January 2, 2024 BTN Changes in BTN Grade Structure 1 1
3. Presentation of the 2023 BRRM ExeLeave taking ve Summary 1 1
4. General Agenda 1 1
5. Presentation of BTN SLE Index 1 1
6. January, 8 2024 CIF Data Cleansing 1 1
7. BTN Anniversary Celebration 1 1
8. Procurement of Due Diligence Consultant for BMI 1 1
9. Investor Communication Plan 2024 Excusal 1
10. Annual Report Progress Update Excusal Excusal
January, 15 2024
11. Presentation of BTN's New Logo Rebranding 1 1
12. Performance Review in December 2023 Excusal 1
Update of the Joint Agreement (SKB) on the Guidelines for the Working
13. Relationship Pattern between the Board of Commissioners and the Board Official Duty 1
January, 22 2024 of Directors.
14. Progress of the Company's Cultural Transformatio Official Duty 1
15. Presentation of BTN's New Master Logo 1 1
Discussion on the 2024–2026 RBB Materials with OJK (Financial Services
16. January, 23 2024 1 1
Authority)
17. Accrued Interest Development 1 1
Proposal for the 2024 Remuneration of the Board of Directors and Board
18. 1 1
of Commissioner
19. Update on the Annual Report Completion 1 1
20. BTN Anniversary Celebration 1 1
January, 29 2024 Report on the Implementation of Project Tiger and Documentation
21. 1 1
Structuring
Discussion on the 2024 Collegial KPI and the Achievement of Collegial
22. 1 1
and Directorate KPI
Risk Assessment & Collection Strategy Following the Announcement of
23. 1 1
the Extension of Covid-19 Restructuring Relaxation
24. February, 2 2024 Rebranding Proposal for BTN's New Logo 1 Excusal
516 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Name
SWB HRG JSM ENR AND EW NRP HP MIQ*
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 Official Duty 1 1 Excusal 1
1 1 1 Official Duty 1 1 Excusal 1
1 1 1 Official Duty 1 1 1 1
1 1 1 Official Duty 1 1 1 1
1 Official Duty Official Duty 1 Leave taking 1 1 1
1 Official Duty Official Duty 1 Leave Taking 1 1 1
1 1 1 1 Leave taking 1 1 1
1 1 1 1 Leave taking 1 1 1
1 1 1 1 Leave taking 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
PT Bank Tabungan Negara (Persero) Tbk 517
Page 87
Corporate
Governance
No. Date Agenda
NPN OFR
25. Financial Report on January 31, 2024 1 1
26. February, 5 2024 Regional Office Expansion Plan 1 1
Strategy for Increasing Third-Party Funds (DPK) in the Midsize Institution
27. 1 1
Segment for 2024
28. February, 6 2024 KPTI 1 1
29. Manpower Planning for 2024 1 1
February, 13 2024
30. Achievement of Collegial & Directorate KPIs for 2023 1 1
Meeting of the Founders, Supervisory Board, and Management of BTN
31. 1 Official Duty
Pension Fund
Update on the Preparation Progress for the General Meeting of
32. 1 Official Duty
February 19, 2024 Shareholders (GMS
33. BTN Paylater Product Initiativ 1 Official duty
34. Update Project Decision Engine Consumer 1 Official duty
35. February 20, 2024 Performance Review January 2024 1 Official duty
36. General Agenda 1 1
37. Project Camel Update 1 1
38. February 26 2024 Wholesale Funding Management Strateg Excusal 1
39. Update on Account Novatio Excusal 1
40. Achievement of Work Unit KPI Scores 1 1
41. Discussion on Watchlist Debtor Excusal 1
March 4, 2024
42. Legal Review of PKPU/Bankruptcy Regulation 1 1
43. Proposal for Board of Directors (BOD) Facilities Excusal 1
March 13, 2024
44. Proposal for Organizational Structure Changes 1 1
45. March 14, 2024 Performance Review February 2024 1 1
46. General Agenda 1 1
Post-Implementation Review of Mobile Banking After the February 2023
47. 1 1
Release
March 18, 2024
48. Project Camel Update 1 Excusal
49. Update on Jakarta International Marathon Event 1 Excusal
50. March 25 2024 Improvement of the KUR Process 1 1
51. General Agenda 1 1
52. Results of the Limited Due Diligence for the Spin-Off of BTN's UUS 1 1
53. April 1, 2024 Eid Mubarak 2024 Preparation 1 1
54. Formulation of BTN's Long-Term Corporate Plan (RJPP) 2025–2029 1 1
Update on the Proposed Layout Allocation for the Ground Floor of BTN
55. 1 1
Tower 2
56. April 22 2024 Project Camel Update Official duty 1
57. April 23 2024 Performance Review Maret 2024 1 1
58. Update on Leadership Forum Activities 1 1
April 30 2024
59. Update on the KC Banjarmasin Cae 1 1
60. General Agenda 1 1
61. May 6 2024 Structure of Committees Under the Board of Directors 1 1
62. Update on the Construction Project and Centralization of Rental Vehicles 1 Excusal
518 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Name
SWB HRG JSM ENR AND EW NRP HP MIQ*
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1
1 1 1 1 1 1 Official duty 1
1 1 1 1 1 1 Official duty 1
1 1 1 1 1 1 Official duty 1
Official duty 1 1 1 1 1 Official duty 1
1 1 1 1 Official duty Official duty 1 1
1 1 1 1 Official duty Official duty 1 1
1 1 1 1 Official duty Official duty 1 1
1 1 1 1 Official duty Official duty 1 1
1 1 1 1 Official duty Official duty 1 1
Official duty Excusal 1 1 1 Excusal Excusal 1
Official duty 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 Excusal 1 1 1 1 1 1 1
1 1 1 1 1 Excusal 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 Sick 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
Official duty 1 1 1 1 1 Official duty 1 1
Official duty 1 1 1 1 1 1 1 1
1 Excusal 1 1 Excusal 1 1 1 1
1 Excusal 1 1 1 1 1 1 1
1 1 1 1 1 1 Excusal 1 Sick
1 1 1 1 1 1 1 1 Sick
1 1 Excusal 1 1 1 1 1 Sick
PT Bank Tabungan Negara (Persero) Tbk 519
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Corporate
Governance
No. Date Agenda
NPN OFR
63. General Agenda 1 Official duty
64. Proposal for the Development of SHAD Organizational Structure 1 Official duty
May 13, 2024
Approval of Excusal Principle for the Construction of JKT Kebon Jeruk and
65. 1 Official duty
KC Kelapa Gading Square
66. Update on BTN's Investment Plan in IKN (Indonesia's New Capital 1 Official duty
67. May 14, 2024 Performance Review April 2024 1 Official duty
Changes in Income and Official Duty Travel Facilities for the Board of
68. 1 1
Directors (BOD)
69. BTN Vision, Mission & Corporate Strategy 2025–202 1 1
70. May 20, 2024 Adjustment of Directorate & SEVP KPIs for 2024 1 1
71. Approval of the Facade for KC Kebon Jeruk and KC Kelapa Gading 1 1
72. General Agenda 1 1
73. Project Camel Update 1 Official duty
74. May 22 2024 Proposal for the Subsidized Mortgage (KPR) Schem 1 Official duty
75. Subdebt Simulation Impact on CAR in the 2024 RKA 1 Official duty
76. Update on BTN's Long-Term Corporate Plan (RJPP) 2025–2029 1 1
May 27 2024
77. Update on the Company Profile Production 1 1
78. May 28 2024 KPTI 1 1
79. General Agenda 1 1
80. Update on Jakarta International Marathon Event 1 1
June 3, 2024 Proposal for Asset Buying Credit, Channeling Partner, & Personal Banking
81. 1 1
Sales Model
Proposal for Amendments to the 2024 RKAP (Annual Budget and Business
82. 1 1
Plan)
83. General Agenda 1 1
84. Update on Cash Management 1 1
85. June 10, 2024 Presentation of the Uniform Design for PBO and BTN Prospera Debit Card 1 1
86. Service Disruption Report at Outlets 1 1
Selection of the Winning Design for the Frontliner Blazer Uniform for
87. 1 1
Fridays
88. June 11 2024 Performance Review in May 2024 1 1
Proposal for Amendments to the 2024 RKAP (Annual Budget and Business
89. June 12 2024 1 1
Plan)
Proposal for Amendments to the 2024 RKAP (Annual Budget and Business
90. June 15 2024 1 1
Plan)
91. BTN Prospera Excusal 1
June 19 2024
Proposal for Amendments to the 2024 RKAP (Annual Budget and Business
92. 1 1
Plan)
93. Update on the Audit of the Fraud Case at KC BSD 1 1
June 24, 2024
94. Guidance on the Cawang 2 Case 1 1
95. Project Kick-Off and Progress Update on Digital Branch 1 1
96. DIRE Tokenization Plan 1 1
Proposal for Amendments to Directorate, Work Unit, and Individual KPIs
97. July 1, 2024 1 1
for Semester II of 2024
98. Proposal for BTN Syariah Capital Plan 1 1
99. Anticipation of Ransomware LockBit 3.0 Attacks 1 1
520 PT Bank Tabungan Negara (Persero) Tbk
Page 90
2024
Annual Report
Name
SWB HRG JSM ENR AND EW NRP HP MIQ*
Official duty 1 1 1 1 1 1 Excusal 1
Official duty 1 1 1 1 1 1 Excusal 1
Official duty 1 1 1 1 1 1 Excusal 1
Official duty 1 1 1 1 1 1 Excusal 1
Official duty 1 1 1 1 1 1 1 1
1 1 1 1 1 Official duty 1 1 1
1 1 1 1 1 Official duty 1 1 1
1 1 1 1 1 Official duty 1 1 1
1 1 1 1 1 Official duty 1 1 1
1 1 1 1 1 Official duty 1 1 1
Official duty 1 1 1 1 Official duty 1 1 1
Official duty 1 1 1 1 Official duty 1 1 1
Official duty 1 1 1 1 Official duty 1 1 1
1 1 1 1 1 1 1 Excusal 1
1 1 1 1 1 1 1 Excusal 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
Official duty 1 1 1 Leave taking Official duty 1 Official duty 1
Official duty 1 1 1 Leave taking Official duty 1 Official duty 1
Official duty 1 1 1 Leave taking Official duty 1 Official duty 1
Official duty 1 1 1 Leave taking Official duty 1 Official duty 1
Official duty 1 1 1 Leave taking Official duty 1 Official duty 1
Official duty 1 1 1 Leave taking Official duty 1 1 1
Official duty Official duty 1 1 Leave taking Official duty 1 1 1
1 1 1 1 Leave taking 1 1 1 1
1 1 1 1 Leave taking Excusal 1 1 1
1 1 1 1 Leave taking 1 1 1 1
1 1 1 1 Leave taking 1 1 Study 1
1 1 1 1 Leave taking 1 1 Study 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
PT Bank Tabungan Negara (Persero) Tbk 521
Page 91
Corporate
Governance
No. Date Agenda
NPN OFR
Discussion on Gap Analysis for the Spin-Off of BTN's Sharia Business Unit
100. Excusal 1
(UUS)
101. Update on the Fraud Case at KCS Makassar 1 1
July 9, 2024
102. Adjustment of RA RT for 2024 1 1
Request for Excusal Principle in the Procurement of Fraud Detection
103. Excusal 1
SystemPengadaan Fraud Detection System
104. Update on the Termination of BTN RDN by KSEI Study 1
July 15, 2024
105. Performance Review for June 2024 Study 1
106. July 22, 2024 Kick Off Meeting GRC Roadmap 1 1
107. General Agenda 1 Excusal
July 29, 2024
108. Strategy for Increasing Savings 1 1
109. July 30, 2024 Amendments to Collegial KPI of the Board of Directors for 2024 1 Excusal
110. General Agenda 1 Study
August 6, 2024
111. Strategy for Increasing Savings 1 Study
Plan for the Relocation of the Board of Directors to BTN Tower 2 and
112. Excusal 1
Establishment of the BTN Tower Re-Facade Project
113. Proposal for Joint Financing Collaboration with Bank Banten 1 1
114. August 12, 2024 Strategy for Increasing FBI and Reducing CoF 1 1
115. Progress Update on Syariah Mobile Banking 1 1
116. General Agenda 1 1
117. August 13, 2024 Performance Review for July 2024 1 1
Update on Progress Due Diligence Acquisition of Sharia Commercial
118. 1 1
Banks (Project Hijra)
119. Update on the Digital Branch Project 1 1
August 19, 2024
120. Financial Posture Scenario for BTN 2025-2029 1 1
121. Update on the Rebranding of the New Logo at KC and KCP 1 1
122. RJPP 2025-2029 Official duty 1
September 2, 2024
123. General Agenda Official duty 1
124. General Agenda Official duty 1
125. September 9, 2024 Update on the Progress of Office Network Rebranding Official duty 1
126. Implementation of Electronic Certificates Official duty 1
127. Performance Review for August 2024 1 1
September 10, 2024
128. Naming Wholesale Portal 1 1
129. BTN Pension Fund Remuneration 1 1
130. Naming of Meeting Room on the 32nd Floor of BTN Tower 2 1 1
131. Kick-Off Meeting for Financial Statement Audit 1 1
September 17, 2024
132. Update on Online Onboarding Progress 1 1
133. Mobile Banking Acquisition Program 1 1
134. General Agenda 1 1
135. General Agenda Official duty 1
September 23, 2024
136. RJPP 2025-2029 Official duty 1
137. Septembr 24, 2024 KPTI Official duty 1
138. October 1, 2024 General Agenda 1 1
139. General Agenda 1 Official duty
October 7, 2024
140. Update on Project Hijra Progress 1 Official duty
522 PT Bank Tabungan Negara (Persero) Tbk
Page 92
2024
Annual Report
Name
SWB HRG JSM ENR AND EW NRP HP MIQ*
1 1 1 1 1 1 1 1 Excusal
1 1 1 1 1 1 1 1 Excusal
1 1 1 1 1 1 1 1 Excusal
1 1 1 1 1 1 1 1 Excusal
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 Official duty 1 1 1 Official duty
1 1 1 1 Official duty 1 1 1 Official duty
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 Excusal 1 1 1 1 1 1 1
1 Excusal 1 1 1 1 1 1 1
1 Excusal 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 Excusal
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 Official duty 1 1 1
1 1 1 1 1 Official duty 1 1 1
Official duty 1 1 1 1 Official duty 1 1 Official duty
Official duty 1 1 1 1 Official duty 1 1 Official duty
Official duty 1 1 1 1 Official duty 1 1 Official duty
Official duty 1 1 1 1 1 1 1 Official duty
Official duty 1 1 1 1 1 1 1 Official duty
1 Official duty 1 1 1 1 1 1 1
1 Official duty 1 1 1 1 1 1 1
1 Official duty 1 1 1 1 1 1 1
1 Official duty 1 1 1 1 1 1 1
1 Official duty 1 1 1 1 1 1 1
1 Official duty 1 1 1 1 1 1 1
1 1 1 1 1 Official duty Official duty 1 1
1 1 1 1 1 1 Official duty 1 1
1 1 1 1 1 Official duty Official duty 1 1
1 1 1 1 1 1 1 1 1
1 1 Official duty 1 Official duty 1 1 1 1
1 1 Official duty 1 Official duty 1 1 1 1
PT Bank Tabungan Negara (Persero) Tbk 523
Page 93
Corporate
Governance
No. Date Agenda
NPN OFR
141. October 8, 2024 Performance Review for September 2024 1 Official duty
142. General Agenda 1 1
143. Update on Project Tiger 1 1
144. October 14, 2024 Improvement of SLA Process for Non-Subsidized Loans 1 1
145. Update on ICOFR Project 1 1
146. Update on BTN's Collaboration with PT Pos Indonesia 1 1
147. General Agenda 1 1
148. Update on Project Tiger 1 1
October 21, 2024
149. Plan for Global Bond Issuance 1 1
150. Update Lesson Learned System Down BTN Mobile 1 1
151. General Agenda Official duty 1
October 28, 2024
152. Renaming Superapp, Wholesale Portal, and Internet Banking Business Official duty 1
153. General Agenda 1 1
154. Evaluation Report on AML, CFT, and PFWMD Implementation for 2024 1 1
155. November 4, 2024 GRC Roadmap 2025-2029 1 1
156. Update on Soft Launching and Renaming of Super Apps BTN Mobile 1 1
157. Update on PPJB Completion 1 1
158. Strategy for Managing and Allocating CKPN for Watchlist Debtors 2025 Official duty 1
159. Discussion on Draft Code of Conduct Proposal Official duty 1
Performance Review of BTN Pension Fund until September 2024 and BTN
160. November 11, 2024 Official duty 1
Pension Fund Roadmap Initiative
161. General Agenda 1 1
Update on Implementation of Integrated End-to-End Procurement
162. 1 1
Application
163. November 12, 2024 Performance Review for October 2024 1 1
164. General Agenda 1 1
165. November 18, 2024 Preparation of RKAP 2025 1 1
166. Capital Call 1 1
167. November 21, 2024 Finalization of RKAP 2025 1 1
168. General Agenda 1 1
169. Novmber 25, 2024 Update on KU.2 Policy Regarding Treasury, Funding, and Product Delivery 1 1
170. Exit Meeting for Limited Review of September 2024 Financial Statements 1 1
171. November 28, 2024 KPTI 1 1
172. Update on BTN Syariah Spin-Off 1 1
December 3, 2024
173. Update on Fraud Case at KC Harapan Indah 1 1
174. December 5, 2024 Nominated Talent BUMN 1 1
175. General Agenda Leave taking 1
176. December 9, 2024 Performance Review November 2024 Leave taking 1
177. Approval for the Update of KU.9, KU.7, KU.3, and KU.1 Policies Leave taking 1
178. General Agenda 1 1
179. December 16, 2024 Establishment of RA RT 2025 1 1
180. Implementation of Write-Off (Hapustagih) 1 1
524 PT Bank Tabungan Negara (Persero) Tbk
Page 94
2024
Annual Report
Name
SWB HRG JSM ENR AND EW NRP HP MIQ*
1 1 Official duty 1 1 Official duty 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 Excusal Official duty 1 1 1
1 1 1 1 Excusal Official duty 1 1 1
1 1 1 Official duty 1 1 1 1 1
1 1 1 Official duty 1 1 1 1 1
1 1 1 Official duty 1 1 1 1 1
1 1 1 Official duty 1 1 1 1 1
1 1 1 Official duty 1 1 1 1 1
1 Official duty Official duty Official duty Official duty 1 1 1 1
1 Official duty Official duty Official duty Official duty 1 1 1 1
1 Official duty Official duty Official duty Official duty 1 1 1 1
1 Official duty 1 Official duty Official duty 1 1 1 1
1 Official duty 1 Official duty Official duty 1 1 1 1
1 Official duty 1 Official duty Official duty 1 1 1 1
1 Official duty 1 Official duty 1 1 1 1 1
1 Official duty 1 Official duty 1 1 1 1 1
1 Official duty 1 Official duty 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 Official duty 1 1 1 Leave taking 1 1 1
1 Official duty 1 1 1 Leave taking 1 1 1
1 Official duty 1 1 1 Leave taking 1 1 1
1 1 1 Official duty 1 Leave taking 1 1 1
1 1 1 1 1 Official duty 1 1 1
1 1 1 1 1 Official duty 1 1 1
Official duty 1 1 1 1 1 1 1 1
1 1 1 1 1 Official duty 1 1 Official duty
1 1 1 1 1 Official duty 1 1 Official duty
1 1 1 1 1 1 1 1 Official duty
1 1 1 1 1 1 1 1 Official duty
1 1 1 1 1 1 1 1 Official duty
1 1 1 1 1 1 1 1 1
PT Bank Tabungan Negara (Persero) Tbk 525
Page 95
Corporate
Governance
No. Date Agenda
NPN OFR
181. General Agenda 1 1
182. Decision on Cost and Benefit of Project Tiger and Transaction Scheme 1 1
183. Repayment of 9 Debtors in Project Tiger 1 1
December 23, 2024
184. Project Hijra 1 1
185. Conversion of RAK Transaction Account to RAK Business Fund Account 1 1
186. Contingency Plan for KC Harapan Indah Case Official duty 1
187. General Agenda 1 1
188. Proposal for Collegial KPI of the Board of Directors for 2025 1 1
189. December 30, 2024 Update on Preparation for the National Working Meeting (Rakernas) 1 1
190. Settlement of Discrepancy Accounts and Long Outstanding Accounts 1 1
191. Update on the Preparation for Junior Global Bond Issuance 1 1
** Diangkat melalui RUPS Tahunan 2024 tanggal 06 Maret 2024 dan telah lulus fit and proper test tanggal 8 Agustus 2024.
BOARD OF COMMISSIONERS MEETING WITH DIRECTORS
Throughout 2024, the agenda, dates and participants of the joint meeting of the Board of Directors and the Board of
Commissioners were as follows.
No. Meeting Date Meeting Agenda
1. February 21, 2024 a. Review of the Bank's overall performance up to January 2024;
b. UUS Performance Review up to January 2024;
c. Monitoring of Risk Appetite, Risk Tolerance, and Recovery Plan Bankwide and UUS up to
January 2024;
d. Progress of Corporate Plan Initiatives in 2024;
e. CIF Data Cleansing.
2. April 24, 2024 a. UUS Performance Review until March 2024;
b. Monitoring of Risk Appetite, Risk Tolerance, and Recovery Plan Bankwide and UUS until March
2024;
c. Progress on the Implementation of Corporate Plan Initiatives including the Discussion of Low-
Cost Fund Raising Strategy (CASA);
d. Progress of Customer Identification FIle (CIF) Improvement by March 2024;
e. Monitoring the Completion of Principal Credit Documents in the Out of Tolerance Threshold
(LAT) category until March 2024;
f. Progress Update of Rebranding Project;
g. Progress Update Project Camel;
526 PT Bank Tabungan Negara (Persero) Tbk
Page 96
2024
Annual Report
Name
SWB HRG JSM ENR AND EW NRP HP MIQ*
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
1 Official duty 1 Official duty 1 1 1 1 1
1 1 1 Leave taking 1 1 1 1 Excusal
1 1 1 Leave taking 1 1 1 1 Excusal
1 1 1 Leave taking 1 1 1 1 Excusal
1 1 1 Leave taking 1 1 1 1 Excusal
1 1 1 Leave taking 1 1 1 1 Excusal
Board of Directors Board of Commissioners
Meeting Attendees Attendance Meeting Attendees Attendance
1. Nixon L.P. Napitupulu 1. Present 1. Chandra M. Hamzah 1. Present
2. Oni Febriarto Rahardjo 2. Not Present 2. Iqbal Latanro 2. Not Present
3. Andi Nirwoto 3. Present 3. Armand B. Arief 3. Present
4. Elisabeth Novie Riswanti 4. Present 4. Sentot A. Sentausa 4. Present
5. Jasmin 5. Present 5. Andin Hadiyanto 5. Present
6. Setiyo Wibowo 6. Not Present 6. Herry Trisaputra Zuna 6. Not Present
7. Hirwandi Gafar 7. Present 7. Himawan Arief Sugoto 7. Present
8. Nofry Rony Poetra 8. Not Present 8. M. Yusuf Permana 8. Not Present
9. Eko Waluyo 9. Present
10. Hakim Putratama 10. Present
1. Nixon L.P. Napitupulu 1. Present 1. Chandra M. Hamzah 1. Present
2. Oni Febriarto Rahardjo 2. Present 2. Iqbal Latanro 2. Present
3. Andi Nirwoto 3. Present 3. Armand B. Arief 3. Not Present
4. Elisabeth Novie Riswanti 4. Present 4. Sentot A. Sentausa 4. Present
5. Jasmin 5. Present 5. Andin Hadiyanto 5. Present
6. Setiyo Wibowo 6. Not Present 6. Herry Trisaputra Zuna 6. Present
7. Hirwandi Gafar 7. Present 7. Himawan Arief Sugoto 7. Present
8. Nofry Rony Poetra 8. Present 8. Adi Sulistyowati 8. Not Present
9. Eko Waluyo 9. Present 9. Bambang Widjanarko 9. Present as an Observer
10. Hakim Putratama 10. Present
11. Muhammad Iqbal 11. Present as an Observer
PT Bank Tabungan Negara (Persero) Tbk 527
Page 97
Corporate
Governance
No. Meeting Date Meeting Agenda
3. June 19, 2024 a. Bankwide Performance Review up to May 2024 including Prognosis for the second quarter of 2024;
b. UUS Performance Review up to May including Prognosis for the second quarter of 2024;
c. Monitoring of Risk Appetite, Risk Tolerance, and Recovery Plan Bankwide and UUS up to May 2024;
d. Progress of Corporate Plan Initiative Implementation including Profitability Aspects up to May
2024;
e. Progress of Customer Data or Customer Identification FIle (CIF) Improvement by May 2024;
f. Monitoring of Completion of Basic Credit Documents (LAT, SKMHT, and PPJB) up to May 2024;
g. Camel Project Update Progress and UUS Spin-Off Preparation.
4. August 21, 2024 a. Bankwide Performance Review until July 2024;
b. UUS Performance Review up to July 2024;
c. Monitoring of Risk Appetite, Risk Tolerance, and Recovery Plan Bankwide and UUS until July
2024;
d. Progress of Corporate Plan Initiative Implementation including Profitability Aspects up to July
2024;
e. Progress of Customer Data or Customer Identification File (CIF) Improvement up to July 2024;
f. Progress of Camel 2.0 Project Update and UUS Spin-off Preparation.
5. October 16, 2024 a. Collegial achievement of KPIs of the Board of Directors up to the third quarter of 2024;
b. Bankwide Performance Review and KPI Achievement up to September 2024;
c. Performance Review of UUS up to September 2024;
d. Monitoring of Risk Appetite, Risk Tolerance, and Recovery Plan Bankwide and UUS up to
September 2024;
e. Progress of Corporate Plan Initiative Implementation including Profitability Aspects up to
September 2024;
f. Progress of Customer Data or Customer Identification File (CIF) Improvement as of
September 2024;
g. Evaluation and Monitoring of New Bank Products (PPB) and Activities for the Benefit of the
Bank (KuKB) including Profitability Aspects up to September 2024;
h. Monitoring the Completion of Credit Document Categories Outside the Tolerance Threshold
(LAT, PPJB, and SKMHT) until September 2024;
i. Progress Update on Project Hijra and Preparation of UUS Spin-off;
6. December 18, 2024 a. Bankwide Performance Review to November 2024 and Projection to December 2024, including
deepening of funding and collection strategies;
b. UUS Performance Review up to November 2024 and Projection to December 2024;
c. Monitoring of Bankwide and UUS Risk Appetite, Risk Tolerance, and Recovery Plan up to
November 2024 and submission of Bankwide Risk Appetite, Risk Tolerance, and Recovery Plan
2025;
d. Progress of Implementation of Corporate Plan Initiatives including Profitability Aspects up to
November 2024;
e. Progress of Internal Control Over Financial Reporting (ICOFR) Implementation in accordance
with Regulations and Follow-up Monitoring of ICOFR Diagnostic Review;
f. Progress Update on Project Hijra and Preparation of UUS Spin-off;
g. Proposed Use of Limit and Implementation of Write-off.
The implementation of joint meetings of the Board of Commissioners and the Board of Directors throughout 2024
is presented in the Board of Commissioners Meetings section of the Corporate Governance Chapter in this Annual
Report.
528 PT Bank Tabungan Negara (Persero) Tbk
Page 98
2024
Annual Report
Board of Directors Board of Commissioners
Meeting Attendees Attendance Meeting Attendees Attendance
1. Nixon L.P. Napitupulu 1. Present 1. Chandra M. Hamzah 1. Present
2. Oni Febriarto Rahardjo 2. Present 2. Iqbal Latanro 2. Not Present
3. Andi Nirwoto 3. Present 3. Armand B. Arief 3. Present
4. Elisabeth Novie Riswanti 4. Present 4. Sentot A. Sentausa 4. Present
5. Jasmin 5. Present 5. Andin Hadiyanto 5. Present
6. Setiyo Wibowo 6. Present 6. Herry Trisaputra Zuna 6. Present
7. Hirwandi Gafar 7. Present 7. Himawan Arief Sugoto 7. Present
8. Nofry Rony Poetra 8. Present 8. Adi Sulistyowati 8. Present as an Observer
9. Eko Waluyo 9. Present 9. Bambang Widjanarko 9. Present as an Observer
10. Hakim Putratama 10. Present
11. Muhammad Iqbal 11. Present as an Observer
1. Nixon L.P. Napitupulu 1. Present 1. Chandra M. Hamzah 1. Present
2. Oni Febriarto Rahardjo 2. Present 2. Iqbal Latanro 2. Present
3. Andi Nirwoto 3. Present 3. Armand B. Arief 3. Present
4. Elisabeth Novie Riswanti 4. Present 4. Sentot A. Sentausa 4. Present
5. Jasmin 5. Present 5. Andin Hidayanto 5. Not Present
6. Setiyo Wibowo 6. Present 6. Herry Trisaputra Zuna 6. Present
7. Hirwandi Gafar 7. Present 7. Himawan Arief Sugoto 7. Present
8. Nofry Rony Poetra 8. Present 8. Adi Sulistyowati 8. Present as an Observer
9. Eko Waluyo 9. Present 9. Bambang Widjanarko 9. Present as an Observer
10. Hakim Putratama 10. Present
11. Muhammad Iqbal 11. Present
1. Nixon L.P. Napitupulu 1. Present 1. Chandra M. Hamzah 1. Present
2. Oni Febriarto Rahardjo 2. Present 2. Iqbal Latanro 2. Present
3. Andi Nirwoto 3. Present 3. Armand B. Arief 3. Present
4. Elisabeth Novie Riswanti 4. Present 4. Sentot A. Sentausa 4. Present
5. Jasmin 5. Present 5. Andin Hadiyanto 5. Present
6. Setiyo Wibowo 6. Present 6. Herry Trisaputra Zuna 6. Present
7. Hirwandi Gafar 7. Present 7. Himawan Arief Sugoto 7. Present
8. Nofry Rony Poetra 8. Present 8. Adi Sulistyowati 8. Present
9. Eko Waluyo 9. Present 9. Bambang Widjanarko 9. Present
10. Hakim Putratama 10. Present
11. Muhammad Iqbal 11. Present
1. Nixon L.P. Napitupulu 1. Not Present 1. Chandra M. Hamzah 1. Present
2. Oni Febriarto Rahardjo 2. Present 2. Iqbal Latanro 2. Present
3. Andi Nirwoto 3. Present 3. Armand B. Arief 3. Present
4. Elisabeth Novie Riswanti 4. Present 4. Sentot A. Sentausa 4. Present
5. Jasmin 5. Not Present 5. Andin Hadiyanto 5. Present
6. Setiyo Wibowo 6. Present 6. Herry Trisaputra Zuna 6. Present
7. Hirwandi Gafar 7. Present 7. Himawan Arief Sugoto 7. Present
8. Nofry Rony Poetra 8. Present 8. Adi Sulistyowati 8. Not Present
9. Eko Waluyo 9. Present 9. Bambang Widjanarko 9. Present
10. Hakim Putratama 10. Present
11. Muhammad Iqbal 11. Present
PT Bank Tabungan Negara (Persero) Tbk 529
Page 99
Corporate
Governance
Frequency and Attendance of Board of Directors Meetings
Table of Frequency and Attendance of Board of Directors Meetings
Joint Meetings of the Board of
Board of Directors Meetings Directors GMS
and the Board of Commissioners
Name Position Number and Percentage of Number and Percentage of Number and Percentage of
Attendance Attendance Attendance
Number Number Number
Number of Number of Number of
of Persentase of Persentase of Persentase
Attendances Attendances Attendances
Meetings Meetings Meetings
Nixon L.P. President
Napitupulu Director
191 158 82.72% 6 5 83.34% 1 1 100%
Oni Vice
Febriarto President 191 166 86.91% 6 5 83.34% 1 1 100%
Rahardjo Director
Nofry Rony Director of
Poetra Finance
191 179 93.72% 6 5 83.34% 1 1 100%
Elisabeth Director
Novie of Assets 191 165 86.39% 6 6 100% 1 1 100%
Riswanti Management
Eko Waluyo Director
of Human
Capital, 191 149 78.01% 6 6 100% 1 1 100%
Compliance,
and Legal
Setiyo Director
Wibowo of Risk 191 165 86.39% 6 4 66.67% 1 1 100%
Management
Jasmin Director of
Distribution
and 191 182 95.29% 6 5 83.34% 1 1 100%
Institutional
Funding
Andi Director of
Nirwoto Information 191 156 81.68% 6 6 100% 1 1 100%
Technology
Hirwandi Director of
Gafar Consumer
191 162 84.82% 6 6 100% 1 1 100%
Hakim Director of
Putratama Operations
and 191 178 93.19% 6 6 100% 1 1 100%
Customer
Experience
Muhammad Director
Iqbal* of SME
and Retail
149 124 83.22% 5 5 100% - - -
Funding
* Appointed through the 2024 Annual General Meeting of Shareholders (AGMS) on March 6, 2024, and passed the fit and proper test on August 8, 2024.
530 PT Bank Tabungan Negara (Persero) Tbk
Page 100
2024
Annual Report
Training and/or Improving the Competence of Board of Directors Members
The policy on mandatory training and/or competency improvement for members of the Board of Directors has been
regulated in the Good Corporate Governance Guidelines. The training program for members of the Board of Directors
includes:
1. Members of the Board of Directors are required to participate in a continuous competency development program
either domestically or abroad with the aim of improving competency and knowledge in relation to supporting the
implementation of duties, obligations, and responsibilities.
2. The continuous competency development plan for members of the Board of Directors is stated in the annual work
program of the Board of Directors.
3. In the event that continuing education is carried out outside the established work program, then continuous
competency development must be decided by the Board of Directors.
4. Members of the Board of Directors who have carried out continuous competency development are required to
submit a written report on the results of the competency development to the Board of Commissioners or submitted
at a Board of Directors Meeting.
5. New members of the Board of Directors are required to participate in the Company's orientation program;
6. Other matters concerning facilities for the implementation of continuous education refer to the Company's
regulations.
The training and/or competency improvement that the Board of Directors has participated in during 2024 is as follows.
Types of Training and
Time and place
Name Position Development Materials Organizer
Implementation
Competency / Training
Nixon L.P. President BTN Leadership Forum 2 - 2024 Bali, May 2-4, 2024 Mc Kinsey & PwC
Napitupulu Director
Alignment of Risk Management Jakarta, May 15-16, 2024 Indonesia Risk
Certification Level 7 Professional
Association (IRPA)
ExeLeave Taking – Strategic Management Jakarta, July 3-16, 2024 Universitas
and Leadership Cohort 2 - 2024 Pertahanan RI
Global Leadership Program by SRW&Co - Barcelona, Spain, SRW&Co - IESE
IESE Business School September 2-6, 2024
Oni Febriarto Vice President Risk Management Refreshment Level 7 Jakarta, February 7 2024 PT Garda Multi Talenta
Rahardjo Director
BTN Leadership Forum 2 - 2024 Bali, May 2-4, 2024 Mc Kinsey & PwC
Strategic Decision - Making for Leaders Cambridge, United Cambridge Judge
Kingdom, October 7-9, Business School
2024
Nofry Rony Director of Risk Management Refreshment Level 7 Jakarta, Januay 24 2024 PT Garda Multi Talenta
Poetra Finance
Pathways to Chartered Accountant Jakarta, March 1 2024 BUMN School of
Indonesia Excellence (BSE)
BTN Leadership Forum 2 - 2024 Bali, May 2-4 2024 Mc Kinsey & PwC
Risk Management Refreshment Jakarta, May 15-16 2024 Indonesia Risk
Certification Level 7 Professional
Association (IRPA)
Refreshment of Treasury Certification Level 7 Jakarta, August 15 2024 ACI Financial Markets
Association
Elisabeth Director Risk Management Refreshment Level 7 Jakarta, January 24 2024 PT Garda Multi Talenta
Novie of Assets
Riswanti Management BTN Leadership Forum 2 - 2024 Bali, May 2-4 2024 Mc Kinsey & PwC
ExeLeave taking ve Risk Management Milan - La Spezia - Roma, Lembaga
Program - Europe Italy, November 9-18, Pengembangan
2024 Perbankan Indonesia
(LPPI)
PT Bank Tabungan Negara (Persero) Tbk 531
Page 101
Corporate
Governance
Types of Training and
Time and place
Name Position Development Materials Organizer
Implementation
Competency / Training
Eko Waluyo Director Technical Guidance on Human Capital Jakarta, February 9 2024 Forum Human Capital
of Human Certification in Indonesia Indonesia (FHCI)
Capital,
Compliance, Competency Assessment for HC Jakarta, March 22 2024 Forum Human Capital
and Legal Certification – HR Director Scheme Indonesia (FHCI)
Risk Management Refreshment Level 7 Jakarta, March 27-28 Indonesia Risk
2024 Professional
Association (IRPA)
Competency Test for Risk Management Jakarta, March 28 2024 Lembaga
Certification Level KKNI 7 Pengembangan
Perbankan Indonesia
(LPPI)
Seminar: "Pension Fund Investment in Jakarta, April 25 2024 Asosiasi Dana Pensiun
Facing Interest Rate Dynamics" Indonesia
BTN Leadership Forum 2 - 2024 Bali, 2 – 4 Mei 2024 Mc Kinsey & PwC
Webinar "Aligning the Tension of Interest – Jakarta, July 20 2024 Institut Akuntan
the main issue on achieving objectives" Manajemen Indonesia
(IAMI)
Global Leadership Program by SRW&Co - Barcelona, Spain, 2 – 4 SRW&Co - IESE
IESE Business School September 2024
Empowering the Future Workforce : Bali, September 19-20 Forum Human Capital
Innovation, Resilience & Employee Well- 2024 Indonesia (FHCI)
being to make a Respectful Workplace
Setiyo Director of Risk Risk Management Refreshment Level 7 Jakarta, February 7 2024 PT Garda Multi Talenta
Wibowo Management
Ideas Asia Pacific by UID-MIT Sloan Manila, USA, March 21 Unity in Diversity
2024
Ideas Asia Pacific 2024 "Co-Initiating Boston, USA, April 23-26, UID Bali
Module Orientation Workshop" 2024
BTN Leadership Forum 2 - 2024 Bali, May 2, 2024 Mc Kinsey & PwC
Ideas Asia Pacific - MIT Cambridge, MIT Sloan Business
Massachusetts, USA, School
June 10, 2024
Ideas Asia Pacific - in person workshop - Bali, August 7, 2024 UID Bali - MIT Sloan
DEEP DIVE MODULE USA
Risk Management Refreshment Level 7 Jakarta, September 4-5, Indonesia Risk
2024 Professional
Association (IRPA)
Jasmin Director of Risk Management Refreshment Level 7 Jakarta, February 7, 2024 PT Garda Multi Talenta
Distribution
and BTN Leadership Forum 2 - 2024 Bali, 2 – 4 Mei 2024 Mc Kinsey & PwC
Institutional
Funding Risk Management Refreshment Level 7 Jakarta, May 15-16, 2024 Indonesia Risk
Professional
Association (IRPA)
Strategic Decision - Making for Leaders Cambridge, United Cambridge Judge
Kingdom, October 7-9, Business School
2024
532 PT Bank Tabungan Negara (Persero) Tbk
Page 102
2024
Annual Report
Types of Training and
Time and place
Name Position Development Materials Organizer
Implementation
Competency / Training
Andi Nirwoto Director of Risk Management Refreshment Level 7 Jakarta, February 7 2024 PT Garda Multi Talenta
Information
Technology
BTN Leadership Forum 2 - 2024 Bali, May 2-4, 2024 Mc Kinsey & PwC
Hirwandi Director of Risk Management Refreshment Level 7 Jakarta, January 12, 2024 PT Garda Multi Talenta
Gafar Consumer
BTN Leadership Forum 2 - 2024 Bali, 2 – 4 Mei 2024 Mc Kinsey & PwC
Risk Management Refreshment Level 7 Jakarta, June 12-13, 2024 Indonesia Risk
Professional
Association (IRPA)
ExeLeave taking ve Risk Management Milan - La Spezia - Roma, Lembaga
Program - Europe Italy, 9 -18 November Pengembangan
2024 Perbankan Indonesia
(LPPI)
Hakim Director of Risk Management Refreshment Level 7 Jakarta, January 24 2024 PT Garda Multi Talenta
Putratama Operations
and Customer
BTN Leadership Forum 2 - 2024 Bali, 2 – 4 Mei 2024 Mc Kinsey & PwC
Experience
Risk Management Refreshment Level 7 Jakarta, May 15-16, 2024 Indonesia Risk
Professional
Association (IRPA)
Team Leadership Rotterdam, Netherlands, RSM Erasmus Business
24 – 26 Juni 2024 School
Muhammad Director of ExeLeave Taking – Overview Briefing for Jakarta, April 18-19 2024 Lembaga
Iqbal* SME and Retail BOD Pengembangan
Funding Perbankan Indonesia
Position (LPPI)
President
Director BTN Leadership Forum 2 - 2024 Bali, 2 – 4 Mei 2024 Mc Kinsey & PwC
Leading with Finance - Harvard Business Jakarta, May 15-26 2024 Harvard Business
School School
Corporate Governance Program: New York City, USA, Columbia Business
Developing Exceptional Board Leaders September 10-13 2024 School
* Appointed through the 2024 Annual General Meeting of Shareholders (AGMS) on March 6, 2024, and successfully passed the fit and proper test on August
8, 2024.
PT Bank Tabungan Negara (Persero) Tbk 533
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Corporate
Governance
Orientation Program for New Members of the Board of Directors
The Company has always held an Orientation Program or Introduction for newly-appointed members of the Board of
Directors to be acquainted with one another and establish cooperation as a solid, comprehensive, effective team. The
Orientation Program also aims to provide insight into the condition of the Company in general. The Board of Directors’
orientation program includes:
1. Implementation of Good Corporate Governance and Code of Conduct principles in the Company.
2. Description regarding the duties and responsibilities of the Board of Commissioners and Board of Directors and
other restrictions.
3. Overview of the Company in terms of the objectives, nature, and scope of the Company’s activities, financial
performance, and strategies, as well as the Company’s short and long-term plans, risks, Internal Control, and other
strategic issues.
4. Information regarding delegated authority, Internal and External Audits, Internal Control systems and policies, and
the Audit Committees.
Throughout 2024, an orientation program has been conducted for the new member of the Board of Directors, Mr.
Muhammad Iqbal, as the Director of SME and Retail Funding, with the following schedule and agenda.
No. Agenda Implementation Date
1. Orientation on Board of Directors' Facilities Thursday, March 21, 2024
Orientation on Compliance, Good Corporate Governance (GCG), Board
Thursday, March 21, 2024
2. of Commissioners and Board of Directors' Working Relations, and Board
Saturday, July 6, 2024
of Commissioners' Code of Conduct
3. Orientation on Internal Control System, Internal and External Audit Wednesday, May 8, 2024
4. Risk Management and Bank Soundness Level (TKB) Orientation Saturday, July 6, 2024
5. Digital Business Orientation Sunday, July 7, 2024
6. Orientasi Information TechnologyInformation Technology Orientation Sunday, July 7, 2024
7. Banking Products Orientation (Wealth Management, KUR, Retail Funds) Sunday, July 7, 2024
Implementation of Directors' Duties 5. Self Assessment of the Implementation of Corporate
Governance in accordance with POJK.
Throughout 2024, all members of the Board of Directors 6. Prepare and submit Annual Reports and Sustainability
have carried out management duties and their Reports.
accountability reports have been submitted to the
Board of Commissioners in the form of: Performance Assessment of Committees
1. Performance Review Report Under the Board of Directors, Corporate
2. Bank Health Level Report Secretary, Internal Audit Unit, Risk
3. Compliance Function Fulfillment Report Management Unit, and Their Assessment
4. Corporate Governance Implementation Report Basis
5. Audit Findings Follow-up Report
The Company has established and set forth the structure
The Board of Directors has also implemented the principles and membership of the Committees to assist the duties
of Corporate Governance in every business activity of the of the Board of Directors. The supporting Committees
Company at all organizational levels during 2024, as follows: have a role in monitoring, creating effectiveness in
1. Implement corporate governance criteria in accordance problem-solving, and developing strategic aspects
with POJK and BUMN Ministerial Regulations. proposed by the Company, in accordance with the
2. Implement corporate governance according to the prevailing legislation. These Committees consist of:
ASEAN CG Scorecard criteria. 1. Risk Management Committee
3. Socialization and implementation of the Code of 2. Asset and Liability Management Committee (ALCO)
Conduct. 3. Credit Policy Committee
4. Gratification report to the Corruption Eradication 4. Credit Committee
Commission. 5. Human Capital Committee
534 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
6. Information Technology Steering Committee In the event of consanguineous relation up to the
7. Transformation Committee third degree, both lineal and collateral, and an affinity
8. Business Committee (in-laws) relationship between any member of the
9. Environmental, Social, and Governance Committee Board of Directors and any member of the Board of
(ESG) Commissioners, GMS shall have the authority to dismiss
one of them.
An evaluation is conducted on committees under
the Board of Directors to assess their performance in A member of the Board of Directors may resign from
assisting the managerial duties of committees under his/her position before his/her term of office ends. In the
the Board of Directors. The procedure for evaluating event that a member of the Board of Directors resigns,
the performance of the supporting committees is the resigning member must submit a written resignation
carried out periodically by the Board of Directors. request regarding his/her purpose to the company.
The performance of committees under the Board of
Directors is evaluated based on the number of meetings The Company must hold GMS to make a decision
held and the number of committee members present regarding the resignation request of such member of
during the fiscal year. In 2024, the Board of Directors the Board of Directors at most 90 (ninety) days after
believes that its committees have fulfilled their duties receiving the resignation letter. The position of a Member
and responsibilities appropriately. of the Board of Directors shall be terminated if:
1. The resignation has been effective.
In carrying out its duties, the Board of Directors is 2. The said person passes away.
assisted by Committees under the Board of Directors 3. The term of office ends.
and supporting units including the Corporate Secretary, 4. The said person is dismissed by GMS resolution.
Internal Audit Unit and Risk Management Unit. 5. The said person is declared bankrupt by a
Performance appraisal for the Corporate Secretary, Commercial Court, which has permanent legal
Internal Audit Unit and Risk Management Unit is assessed force, or is placed under receivership under a court
based on Key Performance Indicators (KPI), namely decision.
Main Targets, Collaborations, Initiatives and others. 6. The said person is no longer deemed qualified
KPI achievement in 2024 for the Corporate Secretary, as a member of the Board of Directors under the
Internal Audit Unit and Risk Management Unit reached provisions of the Articles of Association and laws and
more than 100%. The Corporate Secretary, Internal Audit regulations, including as a holder of any restricted
Unit and Risk Management Unit have carried out their concurrent positions.
duties properlY.
Members of the Board of Directors can be temporarily
Mechanism for the Resignation and dismissed by the Board of Commissioners by stating the
Dismissal of The Board of Directors reasons if they act contrary to the Articles of Association,
there are indications that they are taking actions that
GMS may dismiss any member of the Board of Directors are detrimental to the Company, they are neglecting
at any time if, for the reasons concerned, they do the their obligations, or there are urgent reasons for the
following: Company by considering the provisions stipulated by
1. Unable/inadequate in fulfilling his/her obligations the Articles of Association. The decision to strengthen
agreed upon in the management contract. or revoke the temporary dismissal of a member of
2. Unable to properly perform his/her responsibilities. the Board of Directors by a member of the Board of
3. Violating the provisions of the Articles of Association Commissioners is stipulated in the GMS.
and/or laws and regulations.
4. Involved in actions that harm the Company and/or Board of Commissioners
the State.
5. Committing any actions that violate ethics and/or The Board of Commissioners is a corporate body
performing bad manners as members of the Board responsible for overseeing the company, both generally
of Directors. and specifically, in accordance with the Articles of
6. Declared guilty by a court decision with permanent Association, as well as providing advice to the Board
legal force. of Directors in the best interests of the Company,
7. Resigned. Shareholders, and stakeholders.
8. Other reasons deemed appropriate by the GMS for
the interests and objectives of the Company.
PT Bank Tabungan Negara (Persero) Tbk 535
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Corporate
Governance
Duties and Responsibilities of the Board of and providing large funds for public companies
Commissioners and the Financial OJK Regulation regarding
the maximum limits for distributing funds
The duties and responsibilities of the Board of and distributing large funds for sharia public
Commissioners as stipulated in the Board of companies; and
Commissioners’ Work Guidelines and Code of Conduct b. other matters stipulated in the Company’s
are as follows: articles of association or statutory provisions.
1. The Board of Commissioners is responsible 9. Decision making on the Company’s operational
for supervising the Company’s policies and activities by the Board of Commissioners as referred
management of the Board of Directors, providing to in number 6 is part of the supervisory duties of the
advice to the Board of Directors, and is responsible for Board of Commissioners so that it does not negate
such supervision, in accordance with the Company’s the responsibility of the Board of Directors for the
goals and objectives as stipulated in the provisions implementation of the Company’s management.
of laws and regulations, the articles of association 10. The Board of Commissioners reviews affiliate
and GMS decisions. transactions to ensure that they do not involve
2. The Board of Commissioners must carry out its duties, conflicts of interest, all material information
authority, and responsibilities in good manner, taking has been disclosed, and the information is not
into account the interests of Shareholders, and with misleading. Additionally, the Board reviews conflict-
the principle of prudence. of-interest transactions by ensuring that all material
3. In performing the supervisory duties, the Board of information is disclosed and is not misleading.
Commissioners must direct, monitor, and evaluate 11. The Board of Commissioners is responsible to report
the implementation of integrated governance, to the Financial Services Authority (OJK) no later
risk management and compliance, as well as the than 5 (five) working days from the discovery of:
Company’s strategic policies, in accordance with a. violation of statutory provisions in the fields
the provisions of laws and regulations, the articles of of finance, banking, and those related to the
association, and/or GMS decisions. Company’s business activities; and/or
4. Assess the effectiveness and efficiency of the internal b. circumstances or predicted circumstances that
control system based on information obtained from could endanger the continuity of the Company’s
the Internal Audit Unit at least once a year, as well as business.
oversee and provide advice on the implementation 12. The Board of Commissioners follows developments
of other internal audit functions in accordance in the Company’s activities and provides opinions,
with applicable laws and regulations, the Articles suggestions and/or explanations to the GMS,
of Association, and/or resolutions of the General including but not limited to controlling shareholders,
Meeting of Shareholders (GMS)/Minister. regarding any issues deemed important to the
5. The Board of Commissioners is responsible to management of the Company.
supervise the Directors’ follow-up on audit findings 13. Each member of the Board of Commissioners is jointly
or examinations and recommendations from and severally liable for the Company’s losses which
the Company’s internal audit work unit, external are caused by errors or negligence from a fellow
auditors, Sharia Supervisory Board (DPS), results of member of the Board of Commissioners in carrying
supervision by the Financial Services Authority (OJK), out their duties unless he/ she is able to provide
and/or results of supervision by other authorities and evidence as stated in the Articles of Association.
institutions.
6. The Board of Commissioners is responsible for the Duties and Responsibilities of The President
development of the Company’s Sharia Business Unit. Commissioner
7. The Board of Commissioners carries out other
obligations in the course of its supervisory and Apart from the duties as a member of the Board of
advisory duties, provided they do not conflict with Commissioners, the President Commissioner who is the
applicable laws and regulations, the Articles of coordinator of the Board of Commissioners also has the
Association, and General Meeting of Shareholders following duties and responsibilities:
(GMS) resolutions. 1. to lead meetings as regulated in the articles of
8. In performing the supervisory duties, the Board of association;
Commissioners is prohibited from participating in 2. to facilitate constructive discussions;
decision making on the Company’s operational 3. to create a culture of work ethics including
activities, except: maintaining effective and healthy relationships with
a. providing funds to related parties in accordance the Board of Directors; and
with the Financial Services Authority Regulations
regarding the maximum limit for granting credit
536 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
4. Provide suggestions to members of the Board of necessary and taking into account applicable
Commissioners regarding the implementation provisions.
of the duties and obligations of the Board of 9. The Board of Commissioners has the authority to
Commissioners. take action to manage the Company in certain
circumstances for a certain period of time in
Authorities of the Board of Commissioners accordance with the provisions of the Company’s
Articles of Association.
The authority of the Board of Commissioners as regulated 10. The Board of Commissioners has the authority to
in the Board of Commissioners’ Work Guidelines and attend Board of Directors meetings and provide
Regulations is as follows: opinions regarding the matters discussed.
1. The Board of Commissioners accepts and 11. The Board of Commissioners has the right to
implements the authority delegated and/or granted be entitled to an honorarium, allowances and/
to the Board of Commissioners in accordance with or facilities including tantiem and similar post-
the provisions of statutory regulations, articles of employment benefits and the amount is determined
association, and/or GMS decisions. by the GMS with due observance of the applicable
2. The Board of Commissioners has the authority to laws and regulations.
give approval to strategic plans, activities, reports 12. Carry out other supervisory authority as long as
and/or other documents prepared by the Board of it does not conflict with the provisions of laws and
Directors and require approval from the Board of regulations, the articles of association, and/or GMS
Commissioners by considering the provisions in the decisions.
articles of association, statutory regulations, and the
determination of Series A Dwiwarna Shareholders. Decisions Requiring Approval of the Board
3. The Board of Commissioners has the right to examine of Commissioners
the Company’s documents, inspect the Company’s
assets, check the condition of cash and securities, With due observance of the Articles of Association, laws
enter the grounds and buildings controlled and/or and regulations, and provisions in the field of Capital
used by the Company, and find out about all policies Markets, the actions of the Board of Directors that require
and actions that have been, are being, and has been written approval from the Board of Commissioners:
implemented by the Board of Directors. 1. In carrying out its duties, the Board of Commissioners
4. The Board of Commissioners has the right to is prohibited from participating in decision-making
establish communication and request information regarding the Company’s operational activities,
and/or clarification from the Board of Directors and/ except in the following cases:
or Executive Officers regarding any matters related a. The provision of funds to related parties as
to the management of the Company, including stipulated in the regulations concerning the legal
requesting the Board of Directors and/or Executive lending limit for commercial banks; and
Officers to attend the Board of Commissioners’ b. Other matters stipulated in the Company’s
meetings with the knowledge of the Board of Articles of Association or applicable laws and
Directors. regulations.
5. The Board of Commissioners has the authority to 2. The decision-making on the Company’s operational
propose to the GMS about the appointment of a activities by the Board of Commissioners, as
Public Accounting Firm and/or Public Accountant mentioned above, is part of the Board’s supervisory
who will provide audit services for annual historical duties and does not eliminate the Board of Directors’
financial information by taking into account responsibility for the Company’s management.
recommendations from the Audit Committee. 3. Taking into account the Company’s Articles of
6. The Board of Commissioners has the authority to Association, applicable laws and regulations, and
nominate new candidates for members of the Board provisions in the Capital Market sector, as well as the
of Directors and candidates for members of the DPS determination by the Series A Dwiwarna Shareholder
to the Shareholders based on recommendations regarding the limitations and criteria of actions by
from the Remuneration and Nomination Committee the Board of Directors that require approval from
to be decided at the GMS. the Board of Commissioners and/or the Series A
7. The Board of Commissioners has the authority Dwiwarna Shareholder, the actions of the Board
to temporarily dismiss members of the Board of of Directors that require written approval from the
Directors in accordance with the provisions of the Board of Commissioners consist of:
Articles of Association. a. Releasing/transferring and/or pledging
8. The Board of Commissioners has the authority to Company assets with criteria and values
use experts for certain matters and within a certain exceeding a certain amount determined by the
period of time at the Company’s expense if deemed Board of Commissioners, except the Company’s
PT Bank Tabungan Negara (Persero) Tbk 537
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Corporate
Governance
assets in the context of implementing the subsidiaries that provide significant contributions
Company’s business activities in accordance to the Company and/or have strategic value as
with the provisions of laws and regulations, determined by the Board of Commissioners;
including assets in the form of credit, securities, i. Conduct mergers, amalgamations, takeovers,
collateral taken over, movable goods, and other separations, and dissolutions of subsidiaries and
assets obtained in the context of the Company’s joint ventures with a certain value determined
business activities, taking into account the by the Board of Commissioners by taking into
provisions in the Capital Market and Banking account the provisions in the Capital Market and
sectors; Banking sectors;
b. Writing off fixed assets due to certain conditions: j. Carrying out actions included in material
(1) Lost; transactions as stipulated by the provisions of
(2) Destroyed; laws and regulations in the Capital Market sector
(3) Damaged and cannot be transferred (total with a certain value determined by the Board of
loss); Commissioners, unless such actions are included
(4) he transfer costs are greater than the in material transactions that are excluded by the
economic value obtained from the transfer; provisions of laws and regulations in the Capital
(5) Dismantled to be rebuilt or built into another Market sector;
fixed asset, the budget for which has been k. Actions that have not been stipulated in the RKAP;
determined through the ratification of the 4. The determination of the limitations and/or criteria
RKAP; by the Board of Commissioners for the matters
(6) Dismantled not to be rebuilt in connection referred to in point 3 letters a, b, e, f, g, h, and i shall be
with another program that has been planned made by the Board of Commissioners after obtaining
in the RKAP; approval from the Series A Dwiwarna Shareholders.
(7) Dismantled to be rebuilt in connection with a 5. The approval of the Board of Commissioners
government program; and/or specifically related to point 3 letters a, b, e, f, g, h, and
(8) Based on the provisions of laws and/or i shall be granted by the Board of Commissioners
court decisions that have permanent legal after obtaining approval from the Series A Dwiwarna
force, the fixed asset is no longer owned or Shareholders.
controlled by the Company. 6. The actions of the Board of Directors referred to
c. Carrying out cooperation with business entities in number 3 letters a and c, as long as they are
or other parties, in the form of joint operations necessary for the implementation of business
(KSO), business cooperation (KSU), licensing activities that are commonly carried out in the
cooperation, Build, Operate and Transfer (BOT), banking business sector by taking into account the
Build, Transfer and Operate (BTO), Build, Operate provisions of laws and regulations, do not require the
and Own (BOO) and other agreements of the approval of the Board of Commissioners and/or the
same nature whose term or value exceeds that GMS.
determined by the Board of Commissioners; 7. The actions of the Board of Directors as referred to
d. Determine and change the Company’s logo; in number 3 letter b number (2), number (3), and
e. Determine the organizational structure 1 (one) number (8) are carried out after obtaining the
level below the Board of Directors; approval of the Series A Dwiwarna Shareholder.
f. Making capital participation, releasing capital 8. In addition to the matters referred to in points 1 and
participation including changes in capital 3, actions by the Board of Directors that require
structure with a certain value determined by the approval from the Board of Commissioners are as
Board of Commissioners in other companies, follows:
subsidiaries and joint ventures that are not in a. The Company’s Business Plan and Annual Work
the context of rescuing receivables by taking into and Budget Plan, including any changes and
account the provisions in the Capital Market and additions, as well as other plans of the Company
Banking sectors; as regulated by the prevailing laws and
g. Establish subsidiaries and/or joint ventures with regulations;
a certain value determined by the Board of b. The approval of the Recovery Action Plan
Commissioners by taking into account provisions (Recovery Plan);
in the Capital Markets and Banking sectors; c. Internal policies of the Company as regulated by
h. Propose representatives of the Company to the laws and regulations;
become candidates for Members of the Board d. Other actions as regulated by laws and
of Directors and Board of Commissioners in regulations and/or deemed by the Board of
Commissioners to require approval from the
Board of Commissioners.
538 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
9. The Board of Directors’ request for approval from 3. Members of the Board of Commissioners who have
the Board of Commissioners must be submitted in met the approval requirements of the Financial
writing and must comply with internal provisions Services Authority (OJK) while serving are required
and applicable laws and regulations. Upon receiving to have: a. Integrity; b. Competence; and c. Good
such a request, the Board of Commissioners shall reputation.
provide a written decision within a maximum period 4. At least 1 (one) member of the Board of
of 30 (thirty) days from the receipt of the request Commissioners must be domiciled in Indonesia.
letter from the Board of Directors or from the date 5. Candidates for Independent Commissioners
the complete request is received. must have: a. knowledge in the banking sector
10. In cases where the approval of the Board of that is adequate and relevant to the position as
Commissioners also requires approval from the Independent Commissioner; and b. Experience in
Series A Dwiwarna Shareholders, the Board of banking and/or finance.
Commissioners shall submit the request to the Series 6. Former members of the Board of Directors or
A Dwiwarna Shareholders after the complete request Executive Officers or parties who have a relationship
from the Board of Directors has been received by the with the Company who may influence the person’s
Board of Commissioners. Subsequently, the Board ability to act independently must undergo a waiting
of Commissioners shall provide a written decision period of at least 1 (one) year before becoming an
to the Board of Directors after receiving the decision Independent Commissioner.
from the Series A Dwiwarna Shareholders. 7. Waiting period for:
a. Former President Director of the Company; and
Term of Office of the Board of b. Former member of the Board of Directors who
Commissioners supervises the supervisory function or Executive
Officer who carries out the supervisory function
Members of the Board of Commissioners are appointed at the Company, at least 6 (six) months before
for a term commencing from the appointment date becoming an Independent Commissioner at the
determined by GMS and ending at the closing of the Company.
5th (fifth) Annual GMS after the date of appointment, 8. Independent Commissioners do not have financial
provided that the tenures do not exceed 5 (five) years, relationships, management relationships, ownership
with due observance of applicable regulations and relationships, affiliate relationships, and/or family
legislation in the Capital Market, and without neglecting relationships with other members of the Board of
the rights of GMS to dismiss any member of the Board of Commissioners, members of the Board of Directors,
Commissioners at any time before their Term of Office and/or controlling shareholders or relationships with
is over. the Company that could affect their ability to act
independently.
After their term of office ends, members of the Board 9. Independent Commissioners do not have any direct
of Commissioners may be reappointed by GMS for one or indirect business relationships related to the
term of office. Company’s business activities.
10. Independent Commissioners do not have any direct
Requirements for Members of the Board of or indirect business relationships related to the
Commissioners Company’s business activities.
11. Commissioners can be Independent Commissioners
The requirements for members of the Board in the Company or the Company’s business group
of Commissioners stipulated in the Board of by meeting the requirements as an Independent
Commissioners’ Work Guidelines and Code of Conduct Commissioner.
are as follows: 12. Commissioners who will become Independent
1. Members of the Board of Commissioners are Commissioners in the Company are required to
individuals who meet the requirements at the time undergo a waiting period of at least 1 (one) year.
of appointment and during his/her term of office 13. The transition from Commissioner to Independent
in accordance with the Company’s articles of Commissioner must obtain approval from the
association and statutory regulations. Financial Services Authority (OJK) through a fit and
2. Members of the Board of Commissioners must proper test in accordance with the Financial OJK
meet the fit and proper test requirements in Regulations regarding fit and proper test for financial
accordance with the Financial Services Authority services institutions.
(OJK) Regulations concerning fit and proper test for
financial services institutions.
PT Bank Tabungan Negara (Persero) Tbk 539
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Corporate
Governance
Work Guidelines and Manual of the Board of Commissioners
The Board of Commissioners has established guidelines and work procedures as outlined in the Board of Commissioners’
Decision No. 18/KOM/BTN/2024 dated December 18, 2024, regarding the Guidelines and Work Procedures for the Board
of Commissioners of PT Bank Tabungan Negara (Persero) Tbk. The Board of Commissioners’ Work Guidelines and
Regulations are prepared based on corporate legal principles, provisions of the Articles of Association, statutory
regulations and provisions, Shareholder directives, as well as Good Corporate Governance best practices.
The BOC’s Board Manual shall ensure the Board of Commissioners performs its duties effectively and efficiently, and it
shall also be used as a performance assessment tool for the Board of Commissioners. The Board Manual has stipulated
various aspects, as follows:
Chapter I General requirements Article 1 Terms and Definitions
Article 2 Structure and Composition
Article 3 Membership Criteria
Article 4 Appointment
Chapter II Membership
Article 5 Term of Office
Article 6 Dual Positions
Article 7 Dismissal
Article 8 Duties and Obligations
Duties, Responsibilities and
Chapter III Authority
Article 9 Authority
Article 10 Types of Meetings
Article 11 Call and Organization of Meetings
Article 12 Meeting Agenda
Chapter IV Meeting
Article 13 Chairing of Meetings
Article 14 Decision-Making
Article 15 Meeting Documentation
Article 16 Work Ethics
Article 17 Prohibitions
Article 18 Work Planning
Article 19 Work Division
Chapter V Working Mechanism
Article 20 Working Hours
Article 21 Performance Evaluation
Article 22 Reporting and Accountability
Article 23 Relationship between the Board of Commissioners
and the Board of Directors
Article 24 (Secretary of the Board)
Chapter VI Supporting Organs
Article 25 Committees under the Board of Commissioners
Article 26 Competency Development
Sustainable Competency
Chapter VII Development
Article 27 Training
Article 28 Certification
Chapter VIII Others Article 29 Stakeholder Relations
540 PT Bank Tabungan Negara (Persero) Tbk
Page 110
2024
Annual Report
Supervisory Duties of the Board of Commissioners
The distribution of the supervisory duties for the Board of Commissioners is listed as follows.
Table of Distribution of Duties of the Board of Commissioners
Name Position Field of Duty
President Commissioner/
Chandra M. Hamzah Remuneration and Nomination
Independent
Vice President Commissioner /
Iqbal Latanro Audit (Internal & External), Remuneration, and Nomination
Independent
Armand B. Arief Independent Commissioner Risk Management and Compliance, Remuneration, and Nomination
Sentot A. Sentausa Independent Commissioner Audit (Internal & External), Remuneration, and Nomination
Adi Sulistyowati* Independent Commissioner Risk Management and Compliance, Remuneration, and Nomination
Bambang Widjanarko* Independent Commissioner Audit (Internal & External), Remuneration, and Nomination
Andin Hadiyanto Commissioner Risk Management, Remuneration, and Nomination
Herry Trisaputra Zuna Commissioner Risk Management and Compliance, Remuneration, and Nomination
Himawan Arief Sugoto Commissioner Risk Management and Compliance, Remuneration, and Nomination
Mohamad Yusuf Permana** Commissioner Remuneration and Nomination
* Appointed at the Annual General Meeting of Shareholders (RUPST) on March 6, 2024, and passed the capability and compliance assessments evaluation
on October 7, 2024.
** Term of office ended on March 4, 2024, as confirmed at the Annual General Meeting of Shareholders (RUPST) on March 6, 2024
Policy on Concurrent Positions of the Board a member of the board of commissioners, or an
of Commissioners executive officer performing supervisory functions
at one (1) non-bank subsidiary company controlled
1. Member of the Board of Commissioners is prohibited by the Corporation;
from holding concurrent positions: b. A commissioner performs functional duties on
a. as a member of the board of directors, member of behalf of the shareholder of the Corporation in the
the board of commissioners, member of the Sharia form of a legal entity within the Corporation and/or
Supervisory Board (DPS), or executive officer at its business group; and/or
a financial institution or financial company, both c. A member of the Board of Commissioners holds a
bank and non-bank; position in a non-profit organization or institution, as
b. as a member of the board of directors, member long as it does not cause the individual to neglect
of the board of commissioners, member of the their duties and responsibilities as a member of the
Sharia Supervisory Board (DPS), or executive officer Board of Commissioners.
at more than one (1) non-financial institution or 3. With certain considerations, the Financial Services
company, whether located domestically or abroad; Authority may establish policies regarding dual
c. in a functional role at a financial institution, both positions as referred to in point 1 letter c above, provided
banking and non-banking, whether located that it does not result in the individual neglecting the
domestically or abroad; performance of their duties and responsibilities as a
d. officials of political parties and/or candidates/ member of the Board of Commissioners.
members of the legislature, candidates for regional 4. A candidate for a member of the Board of
heads/deputy regional heads, and/or regional Commissioners who holds a position as referred to in
heads/deputy regional heads; point 2 must provide a statement to:
e. in any other position that may cause a conflict of a. Maintain integrity;
interest in carrying out duties as a member of the b. Avoid any form of conflict of interest; and
Board of Commissioners; and/or c. Avoid actions that could harm the Company and/
f. in any other position in accordance with the or cause the Company to violate the principles of
provisions of the laws and regulations. prudence during their tenure as a member of the
2. This does not include holding multiple positions in the Board of Commissioners.
following cases: 5. Independent Commissioners are prohibited from
a. A member of the Board of Commissioners holds holding concurrent positions as public officials
a position as a member of the board of directors, .
PT Bank Tabungan Negara (Persero) Tbk 541
Page 111
Corporate
Governance
Table of Concurrent Positions of the Board of Commissioners
Positions in Other Name of Other Company/
Name Position
Companies/Institutions Institution
Chandra M. Hamzah President Commissioner/ Partner Assegaf Hamzah and Partners
Independent Lawfirm
Iqbal Latanro Vice President Commissioner / - -
Independent
Armand B. Arief Independent Independent Commissioner PT Cardig Aero Services Tbk
Commissioner
Sentot A. Sentausa Independent - -
Commissioner
Adi Sulistyowati* Independent - -
Commissioner
Bambang Widjanarko* Independent - -
Commissioner
Andin Hadiyanto Commissioner Head of Finance Education and Ministry of Finance
Training Agency (FETA)
The Acting official President Ministry of Finance
Director of Educational Fund
Management Institution
Himawan Arief Sugoto Commissioner Principal Advisor to the Minister Ministry of Agrarian Affairs and
of Ministry of Agrarian Affairs Spatial Planning/ National Land
and Spatial Planning/National Agency
Land Agency
Herry Trisaputra Zuna Commissioner Road and Bridge Management Ministry of Public Works
Expert Lead
Mohamad Yusuf Commissioner Head of the Protocol Bureau. *** Ministry of State Secretariat
Permana**
* Appointed at the Annual General Meeting of Shareholders (RUPST) on March 6, 2024, and passed the capability and compliance assessments on October 7,
2024
** Term of office ended on March 4, 2024, as confirmed at the Annual General Meeting of Shareholders (RUPST) on March 6, 2024
*** The data at the time of the termination of the term of office at the Annual General Meeting of Shareholders (RUPST) for the Fiscal Year 2023, held on March 6, 2024.
Management of Conflict of Interest of The 2. Disclose his and/or his family’s share ownership of
Board of Commissioners 5% (five percent) or more in the Company or in other
domestic and abroad companies;
The Board of Commissioners is prohibited from being 3. Disclose family relationships, financial relationships,
involved in making decisions related to banking management relations, ownership relations with
operational activities, except for the provision of funds other members of the Board of Commissioners,
to related parties and other matters regulated in the members of the Board of Directors, controlling
Company’s Articles of Association or applicable laws shareholders of the Company, and/or other parties
and regulations. The said involvement or approval within the Company’s business;
of the Board of Commissioners does not negate the 4. Disclose the existence of concurrent positions;
responsibility of the Board of Directors in implementing 5. Making disclosures in terms of decision making must
the management of the Company. The Board of be taken in conditions of a conflict of interest and the
Commissioners is also prohibited from being involved in member of the Board of Commissioners concerned
making decisions that may cause a conflict of interest must not involve themselves in the Company’s
and/or against the laws and regulations and the Code decision-making process relating to this matter;
of Conduct. Therefore, the Board of Commissioners must 6. Do not request, receive, permit, and/or agree to
avoid conflicts of interest by always doing the following: receive compensation, commission, additional
1. Prioritize the Company’s interests and not diminish money, services, money, valuables, and/or anything
the Company’s financial interest in the event of a that has economic value or other benefits, for
conflict of interest; personal, family, and other parties’ benefit, in
carrying out the Company’s business activities and
other activities related to the Company.
542 PT Bank Tabungan Negara (Persero) Tbk
Page 112
2024
Annual Report
Independent Commissioner
The composition of the Board of Commissioners of the Company as of December 31, 2024, consists of 9 (nine)
members, with 6 (six) of them serving as Independent Commissioners, which represents 66.67% (sixty-six point
six seven percent) of the total members of the Board of Commissioners. The composition of the members of the
Board of Commissioners has complied with the provisions of the OJK Regulation number 17 of 2023 concerning the
Implementation of Governance for Commercial Banks which stipulates that Independent Commissioners must be at
least 50% (fifty percent) of the total members of the Board of Commissioners.
Criteria for Independent Commissioners
The criteria for Independent Commissioners’ appointment refer to the OJK Regulation No. 33/POJK.04/2014 dated
December 8, 2014, regarding the Board of Directors and Board of Commissioners of Issuers or Public Companies. The
criteria for Independent Commissioners are as follows:
Independent Commissioner
Independent Commissioner
Criteria Chandra Iqbal Armand Sentot A. Adi Bambang
M. Hamzah Latanro B. Arief Sentausa Sulistyowati Widjanarko
Not a person who works or has the
authority and responsibility to plan, lead,
control, or supervise the activities of the
Issuer or Public Company within the last
6 (six) months, except for reappointment
as an Independent Commissioner of
the Issuer or Public Company in the next
period.
Not having shares directly or indirectly
with the Issuer or Public Company.
Does not have an affiliate relationship
with the Issuer or Public Company,
members of the Board of Commissioners,
members of the Board of Directors, or the
majority shareholders of the Issuer or
Public Company.
Does not have a business relationship,
either directly or indirectly, related to the
business activity of the Issuer or Public
Company.
Statement of Independent Commissioners
The Company’s Independent Commissioners have prepared and signed an Independent Statement and submitted it
to the FSA, with respectively the following statements:
1. Has no financial, management, ownership, and/ or family relationship with the Bank, that may affect the ability to
act independently as stipulated in the Financial Services Authority Regulation that regulates the Implementation of
Governance for Commercial Banks;
2. In the event that on a later date, the Board of Commissioners has been found to have a relationship as referred
to in number 1, the member of the Board of Commissioners is willing to surrender the position and is willing to be
replaced.
In addition to the independence statement, members of the Board of Commissioners shall also report any changes to
the status that may affect its independence as well as ensure that this practice has been implemented in accordance
with the GCG principles. .
PT Bank Tabungan Negara (Persero) Tbk 543
Page 113
Corporate
Governance
In detail, the independence statement letter is referred to as stated below.
544 PT Bank Tabungan Negara (Persero) Tbk
Page 114
2024
Annual Report
PT Bank Tabungan Negara (Persero) Tbk 545
Page 115
Corporate
Governance
Meeting of the Board of Commissioners 7. The invitation is not required for meetings that have
been scheduled upon the decisions of the Board of
Meeting Policy Commissioner’s meetings held previously.
1. The Board of Commissioners shall hold regular 8. Invitation to the meeting must include the agenda,
meeting at least 1 (once) a month, hereinafter date, time and venue of the meeting.
referred to as the Board of Commissioner’s Meeting. 9. The meeting is commenced in the Company’s
2. The Board of Commissioners must hold regular domicile or other places in the territory of the
meetings with the Board of Directors at least 1 (one) Republic of Indonesia or the Company’s business
time in 4 (four) months, hereinafter referred to as activities.
the Board of Commissioners and Directors’ Joint 10. The meeting is valid and shall have right to take a
Meeting. binding resolution if attended and/or represented by
3. The Board of Commissioners is required to hold a more than ½ (one half) of the total members of the
meeting with the Sharia Supervisory Board (DPS) Board of Commissioners.
regularly at least once every 4 (four) months, 11. Each member of the Board of Commissioners
hereinafter referred to as the meeting of the Board of must attend at least 75% (seventy-five percent)
Commissioners with the DPS. of each of the total number of Meetings of the
4. The Board of Commissioners may hold a meeting at Board of Commissioners, Meetings of the Board of
any time at the request of 1 (one) or several members Commissioners with the Board of Directors, and
of the Board of Commissioners or the Board of Meetings of the Board of Commissioners with DPS
Directors, by specifying matters to be discussed. held in 1 (one) fiscal year.
MEETING SUMMONS AND COMMENCEMENT MEETING MATERIALS
1. The Board of Commissioners’ Meeting and the Board 1. Meeting materials can be distributed to all meeting
of Commissioners and Directors’ Join Meeting must participants at least 5 (five) working days before the
be commenced if attended by majority members of meeting is held.
the Board of Commissioners. 2. In the event the meeting is held outside schedule due
2. The commencement of the Board of Commissioner’s to urgent and important issue, meeting materials
meeting must be attended by all members of the can be delivered before the meeting is commenced.
Board of Commissioners physically at least 2 (twice)
in 1 (one) year. CHAIRMAN OF MEETING
3. In the event that a member of the Board of 1. The meeting is chaired by the President
Commissioners is unable to attend a meeting Commissioner.
in person, the member may attend the meeting 2. In the event that the President Commissioner is absent
through teleconference, video conference, or other or unable to attend, the Vice President Commissioner
electronic media facilities in accordance with shall chair the Board of Commissioners Meeting or a
applicable regulations. member of the Board of Commissioners appointed
4. Summons for a meeting must be conducted by by the deputy head Commissioner who presides
the President Commissioners, and in the event the over the Board of Commissioners Meeting if, at the
President Commissioners is absent, which does not same time, the Head Commissioner is absent or
need to be proven to any party, the summons for a unavailable and does not make the appointment.
meeting is made by the Vice President Commissioner. 3. In the event the Vice President Commissioner is
5. In the event the Vice President Commissioner is absent due to any reason, which does not need to be
absent due to any reason, which does not need to be proven to any party, the summons for a meeting is
proven to any party, the summons for a meeting is made by a member of the Board of Commissioners,
made by a member of the Board of Commissioners. being present and nominated in the meeting.
6. Invitation for the Board of Commissioners’ Meeting 4. In the event the President Commissioner does not
is made in writing or directly delivered to each make appointment, senior member of the Board of
member of the Board of Commissioner with a Commissioners serving as member of the Board of
sufficient receipt, or by registered mail, or courier Commissioners acts as the chairman of the meeting.
service or by telex, facsimile, or email no later than
5 (five) days before the meeting is held, excluding
the date of summons and the date of the meeting,
or sooner considering the urgency.
546 PT Bank Tabungan Negara (Persero) Tbk
Page 116
2024
Annual Report
5. In the event senior member of the Board of 11. Decisions taken in this way have the same legal
Commissioners serving as member of the Board of standing as decisions legally taken at a Board of
Commissioners is more than one, the oldest member Commissioners’ Meeting.
of the Board of Commissioner acts as the chairman 12. All decisions of the Board of Commissioners are binding
of the meeting. on all members of the Board of Commissioners.
6. If GMS does not appoint a Vice President 13. Each member of the Board of Commissioners who
Commissioner, in the event the President personally in any way, either directly or indirectly, has
Commissioner is absent or unable to attend, the an interest in a transaction, contract or proposed
Board of Commissioner’s Meeting is chaired by contract in which the Company is a party, must
another member of the Board of Commissioner declare the nature of his/her interest at the Board of
appointed by the President Commissioner. Commissioners’ Meeting and has no right to participate
in decision making regarding matters relating to the
DECISION MAKING transaction or contract.
1. The Board of Commissioners is an assembly and each
member of the Board of Commissioners cannot act MEETING DOCUMENTATION
independently, but rather based on the decision of the 1. Documentation of the meeting must be included in
Board of Commissioners. the Minutes of Meeting.
2. All decisions of the Board of Commissioners are taken 2. The Board of Commissioners must prepare minutes
at meetings. of meetings as referred to in and document them in
3. Decision making at the Board of Commissioners’ accordance with the provisions of regulations.
Meeting must firstly be made based on deliberation to 3. Minutes of the Board of Commissioners’ Meeting
reach consensus. must be prepared by someone present at the
4. In the event that a decision based on deliberation to meeting appointed by the chairman of the meeting
reach consensus is not reached, then the decision and then signed by all members of the Board
must be taken by voting based on affirmative votes of of Commissioners present and submitted to all
more than ½ (one-half) of the number of valid votes members of the Board of Commissioners.
cast at the relevant meeting. 4. Minutes of meetings of the Board of Commissioners
5. Each member of the Board of Commissioners has the and Directors’ Joint Meeting must be drawn up
right to cast 1 (one) vote and an additional 1 (one) vote by someone, being present at the meeting and
for each other member of the Board of Commissioners, appointed by the chairman of the meeting, signed by
whom he or she legally represents at the meeting. all members of the Board of Commissioners and the
6. In the event that there is more than 1 (one) proposal, a Board of Directors who are present, and submitted to
reelection will be carried out so that 1 (one) proposal all members of the Board of Commissioners and the
receives more than ½ (one-half) of the total votes cast. Board of Directors.
7. A blank vote is deemed to approve the proposal 5. The minutes of the Board of Commissioners’ meeting
submitted at the meeting. with the Sharia Supervisory Board (DPS) must be
8. Invalid votes are considered non-existent and are not prepared by a person present at the meeting, who
counted in determining the number of votes cast at is appointed by the meeting’s chairperson. The
the meeting. minutes should then be signed by all members
9. Voting regarding individuals is carried out using of the Board of Commissioners and DPS who were
closed ballot papers without signatures, while voting present and distributed to all members of the Board
regarding other matters is carried out verbally, unless of Commissioners and DPS.
the chairman of the meeting determines otherwise 6. Dissenting opinion that may arise at the meeting
without any objection based on the majority of votes must be stated clearly in the minutes of the meeting
from those present. along with the reasons for the dissenting opinion.
10. If there are urgent and very important matters for 7. In the event that there are members of the Board
the Company, the Board of Commissioners can also of Commissioners and/or members of the Board of
make valid decisions without holding a Board of Directors who do not sign the results of the meeting,
Commissioners Meeting provided that all members the related person must state the reasons in writing
of the Board of Commissioners have been notified in in a separate letter attached to the minutes of the
writing and all members of the Board of Commissioners meeting.
have given their approval regarding the proposal 8. Minutes of meetings must be documented by the
submitted in writing and signing the agreement. Company.
9. Minutes of meetings are valid evidence for members
of the Board of Commissioners and for third parties
regarding the decisions taken at the said meeting.
PT Bank Tabungan Negara (Persero) Tbk 547
Page 117
Corporate
Governance
Internal Meeting of the Board of Commissioners
BOARD OF COMMISSIONERS INTERNAL MEETING PLAN
Based on the 2024 Board of Commissioners Work Program, the Board of Commissioners’ meeting plans had been held
36 (thirty-six) times in 1 (one) year or 3 (three) times in 1 (one) month from the minimum commencement requirements
in the OJK Regulations as of 1 (one) ) times in 2 (two) months. The Board of Commissioners’ meetings are generally
held on Wednesdays or as required.
The Board of Commissioners also holds joint meetings with the Board of Commissioners’ Supporting Organ Committees
which in the outline will discuss the following agenda:
• Current Issues.
• Review/study of reports/incoming letters and progress of follow-up advice/directions to the previous Board of
Directors.
• Exposure of the Board of Commissioners’ Supporting Organs Committee in the form of suggestions, opinions/
recommendations to the Board of Commissioners regarding the review/studies that have been carried out to
further serve as input for the Board of Commissioners in providing direction and advice to the Board of Directors as
a form of active oversight by the Board of Commissioners.
• Exposure of the Audit Committee to the Findings of the Bank’s Internal and/or External Audit Results and performance
reviews of financial performance.
REALIZATION OF INTERNAL MEETING OF THE BOARD OF COMMISSIONERS
Throughout 2024, the Board of Commissioners has held 53 (fifty three) internal meetings. In detail, it is presented in the
table as follows:
Table of Board of Commissioners Internal Meetings
Herry Himawan Mohamad
Meeting Chandra Iqbal Armand Sentot A. Adi Bambang Andin
No. Agenda Trisaputra Arief Yusuf
Date M. Hamzah Latanro B. Arief Sentausa Sulistyowati Widjanarko Hadiyanto
Zuna Sugoto Permana
• Incoming Mail
• Evaluation
of Meeting
January 10, Results
1. Present Present Present Present Present Present Present Present
2024 • Latest
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
January 17, Results
2. Present Present Present Present Present Present Present Present
2024 • Latest
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
January 24, Results
3. Present Present Present Present Present Present Present Present
2024 • Latest
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
January 31, Results
4. Present Present Present Present Present Present Present Present
2024 • Latest
Information
• Other
Information
Closing Meeting
February 01, Audit of Financial
5. Statements Present Present Present Present Present Present Present Present
2024
December 31,
2023
548 PT Bank Tabungan Negara (Persero) Tbk
Page 118
2024
Annual Report
Herry Himawan Mohamad
Meeting Chandra Iqbal Armand Sentot A. Adi Bambang Andin
No. Agenda Trisaputra Arief Yusuf
Date M. Hamzah Latanro B. Arief Sentausa Sulistyowati Widjanarko Hadiyanto
Zuna Sugoto Permana
• Incoming Mail
• Evaluation
of Meeting
February 07, Results
6. Present Present Present Present Present Present Present Present
2024 • Latest
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
February 13, Results
7. Present Present Present Present Present Present Present Present
2024 • Latest
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
February 21, Results
8. Present Present Present Present hadir hadir hadir Present
2024 • Latest
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
February Results
9. Present Present Present Present Present Present Present Present
28, 2024 • Latest
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
March 06, Results
10. Present Present Present Present Present Present Present
2024 • Latest
Information
• Other
Information
Composition
of the Board of
Commissioners
Committee not present not present
March 06, Members in Not Not
11. Present Present Present Present as an as an Present
2024 connection with Present Present
observer observer
the results of the
Annual GMS for
Financial Year
2023
• Incoming Mail
• Evaluation
of Meeting
March 13, Results Present as Present as
12. Present Present Present Present Present Present Present
2024 • Latest an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting not present
March 20, Results Present as
13. Present Present Present Present as an Present Present Present
2024 • Latest an observer
observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting not present
March 27, Results Present as
14. Present Present Present Present as an Present Present Present
2024 • Latest an observer
observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting not present
April 03, Results Present as
15. Present Present Present Present as an Present Present Present
2024 • Latest an observer
observer
Information
• Other
Information
PT Bank Tabungan Negara (Persero) Tbk 549
Page 119
Corporate
Governance
Herry Himawan Mohamad
Meeting Chandra Iqbal Armand Sentot A. Adi Bambang Andin
No. Agenda Trisaputra Arief Yusuf
Date M. Hamzah Latanro B. Arief Sentausa Sulistyowati Widjanarko Hadiyanto
Zuna Sugoto Permana
• Incoming Mail
• Evaluation
of Meeting Not present
April 24, Results Present as
16. Present Present Present Present as an Present Present Present
2024 • Latest an observer
observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
April 30, Results Present as Present as
17. Present Present Present Present Present Present Present
2024 • Latest an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
May 08, Results Present as Present as
18. Present Present Present Present Present Present Present
2024 • Latest an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
May 15, Results Present as Present as
19. Present Present Present Present Present Present Present
2024 • Latest an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
May 22, Results Present as Present as
20. Present Present Present Present Present Present Present
2024 • Latest an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
May 29, Results Present as Present as
21. Present Present Present Present Present Present Present
2024 • Latest an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting Not present
June 05, Results Present as
22. Present Present Present Present as an Present Present Present
2024 • Latest an observer
observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting Not present
June 12, Results Present as
23. Present Present Present Present as an Present Present Present
2024 • Latest an observer
observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
June 19, Results Not Not Present as Present as
24. Present Present Present Present Present
2024 • Latest present present an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
June 26, Results Not Present as Present as
25. Present Present Present Present Present Present
2024 • Latest Present an observer an observer
Information
• Other
Information
550 PT Bank Tabungan Negara (Persero) Tbk
Page 120
2024
Annual Report
Herry Himawan Mohamad
Meeting Chandra Iqbal Armand Sentot A. Adi Bambang Andin
No. Agenda Trisaputra Arief Yusuf
Date M. Hamzah Latanro B. Arief Sentausa Sulistyowati Widjanarko Hadiyanto
Zuna Sugoto Permana
• Incoming Mail
• Evaluation
of Meeting Not present
July 03, Results Present as
26. Present Present Present Present as an Present Present Present
2024 • Latest an observer
observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
Results Present as Present as
27. July 10 2024 Present Present Present Present Present Present Present
• Latest an observer an observer
Information
• Other
Information
Discussion of
Vision - Mission Present as Present as
28. July 12, 2024 Alignment in Present Present Present Present Present Present Present
an observer an observer
BTN's RJPP 2025-
2029
• Incoming Mail
• Evaluation
of Meeting
Results Present as Present as
29. July 17, 2024 Present Present Present Present Present Present Present
• Latest an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
July 24, Results Present as Present as
30. Present Present Present Present Present Present Present
2024 • Latest an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
Results Present as Present as
31. July 31, 2024 • Latest Present Present Present Present Present Present Present
an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
August 07, Results Present as Present as
32. Present Present Present Present Present Present Present
2024 • Latest an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
August 14, Results Present as Present as
33. Present Present Present Present Present Present Present
2024 • Latest an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
August 21, Results Present as Present as
34. • Latest Present Present Present Present Present Present Present
2024 an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
August 28, Results Present as Present as
35. Present Present Present Present Present Present Present
2024 • Latest an observer an observer
Information
• Other
Information
PT Bank Tabungan Negara (Persero) Tbk 551
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Corporate
Governance
Herry Himawan Mohamad
Meeting Chandra Iqbal Armand Sentot A. Adi Bambang Andin
No. Agenda Trisaputra Arief Yusuf
Date M. Hamzah Latanro B. Arief Sentausa Sulistyowati Widjanarko Hadiyanto
Zuna Sugoto Permana
• Incoming Mail
• Evaluation
of Meeting
September Results Present as Present as
36. Present Present Present Present Present Present Present
04, 2024 • Latest an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
September Results Present as Present as
37. Present Present Present Present Present Present Present
11, 2024 • Latest an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
September Results Present as Present as
38. Present Present Present Present Present Present Present
18, 2024 • Latest an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
September Results Present as Present as
39. Present Present Present Present Present Present Present
25, 2024 • Latest an observer an observer
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
October 02, Results Present as Present as
40. Present Present Present Present Present Present Present
2024 • Latest an observer an observer
Information
• Other
Information
Cloud System
Environment
October 07, Audit Results
41. and Information Present Present Present Present Present Present Present Present hadir
2024
Technology
Strategic Plan
Initiatives
• Surat Masuk
• Evaluasi Hasil
October 09, Rapat Not
42. Present Present Present Present Present Present Present hadir
2024 • Informasi present
Terkini
• Informasi Lain
• Incoming Mail
• Evaluation
of Meeting
October 16, Results
43. Present Present Present Present Present Present Present Present hadir
2024 • Latest
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
October 23, Results
44. Present Present Present Present Present Present Present Present hadir
2024 • Latest
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
October 30, Results
45. Present Present Present Present Present Present Present Present hadir
2024 • Latest
Information
• Other
Information
552 PT Bank Tabungan Negara (Persero) Tbk
Page 122
2024
Annual Report
Herry Himawan Mohamad
Meeting Chandra Iqbal Armand Sentot A. Adi Bambang Andin
No. Agenda Trisaputra Arief Yusuf
Date M. Hamzah Latanro B. Arief Sentausa Sulistyowati Widjanarko Hadiyanto
Zuna Sugoto Permana
• Incoming Mail
• Evaluation
of Meeting
November Results Not Not Not
46. Present Present Present Present Present Present
06, 2024 • Latest present present present
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
November Results
47. Present Present Present Present Present Present Present Present Present
13, 2024 • Latest
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
November Results Not
48. Present Present Present Present Present Present Present Present
20, 2024 • Latest present
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
November Results
49. Present Present Present Present Present Present Present Present Present
28, 2024 • Latest
Information
• Other
Information
Discussion of the
Tantiem Budget
of the Board
of Directors
and Board of
November Commissioners
50. of PT Bank Present Present Present Present Present Present Present Present Present
29, 2024
Tabungan
Negara (Persero)
Tbk in the
Company's Work
Plan and Budget
(RKAP) Year 2025
• Incoming Mail
• Evaluation
of Meeting
December Results
51. Present Present Present Present Present Present Present Present Present
04, 2024 • Latest
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
December Results Not
52. Present Present Present Present Present Present Present Present
11, 2024 • Latest present
Information
• Other
Information
• Incoming Mail
• Evaluation
of Meeting
December Results
53. Present Present Present Present Present Present Present Present Present
18, 2024 • Latest
Information
• Other
Information
PT Bank Tabungan Negara (Persero) Tbk 553
Page 123
Corporate
Governance
Joint Meeting of The Board of Commissioners and the Board of Directors
JOINT MEETING PLAN OF THE BOARD OF COMMISSIONERS AND THE BOARD OF DIRECTORSI
Based on the decision made in the Board of Commissioners Meeting, it is decided that a joint meeting with the Board
Of Commissioners is held in the period of at least 1 (once) every 4 (four) months. The topics discussed include:lah:
1. Compilation of Bank Business Plan (RBB) and Company Work Plan and Budget (RKAP).
2. Evaluation of the Company’s performance achievements
3. Implementation of Anti-Money Laundering, Countering the Financing of Terrorism, and Countering the Financing of
Weapons of Mass Destruction programs
4. Implementation of Good Corporate Governance
5. Follow-up on findings from both internal and external audits.
In 2024, it was agreed that joint meetings would be scheduled on Wednesdays of the third week of each month. The
Board of Commissioners’ meeting with the Board of Directors is held in odd months and initiated by the Board of
Commissioners, while the Board of Directors’ meeting with the Board of Commissioners is held in even months and
initiated by the Board of Directors. Both the joint meetings of the Board of Commissioners and the Board of Directors
are conducted in accordance with the Company’s Articles of Association..
REALIZATION OF BOARD OF COMMISSIONERS AND BOARD OF DIRECTORS MEETINGS
In 2024, the Board of Commissioners conducted 8 (eight) joint meetings with the Board of Directors initiated by the
Board of Commissioners. Detailed information regarding the joint meeting attendees is presented below.
Table of Joint Meeting of the Board of Commissioners and the Board of Directors
Board of Commissioners Board of Directors
Meeting
No. Agenda
Date
Participant Attendance Participant Attendance
1. January 24, 1. Bankwide Performance Review as of 1. Chandra M. 1. Present 1. Nixon L.P. 1. Present
2024 December 2023 Hamzah 2. Present Napitupulu 2. Present
2. UUS Performance Review as of 2. Iqbal Latanro 3. Present 2. Oni Febriarto 3. Not Present
December 2023 3. Armand B. Arief 4. Present Rahardjo 4. Present
3. Monitoring of Risk Appetite, Risk 4. Sentot A. 5. Present 3. Andi Nirwoto 5. Present
Tolerance, and Recovery Plan for Sentausa 6. Present 4. Elisabeth Novie 6. Present
Bankwide and UUS as of December 2023 5. Andin Hadiyanto 7. Present Riswanti 7. Present
4. Progress on the Implementation of 6. Herry Trisaputra 8. Present 5. Hirwandi Gafar 8. Present
Corporate Plan Initiatives, Including Zuna 6. Jasmin 9. Present
Profitability Aspects, as of December 7. Himawan Arief 7. Setiyo Wibowo 10. Present
2023 Sugoto 8. Nofry Rony Poetra
5. Evaluation and Monitoring of New 8. Mohamad Yusuf 9. Eko Waluyo
Bank Products (PBB) and Activities for Permana 10. Hakim Putratama
the Bank’s Interests (KuKB), Including
Profitability Aspects, as of December
2023
6. Progress on the Completion of Credit
Documents and Customer Information
File (CIF) Data Improvement as of
December 2023
7. Report on the Implementation
of Anti-Money Laundering (AML),
Counter-Terrorism Financing (CFT),
and Prevention of the Financing of
the Proliferation of Weapons of Mass
Destruction (PFWMD) for the Second
Semester of 2023
8. Draft of the Joint Agreement Letter
between the Board of Commissioners
and the Board of Directors on the
Guidelines for the Working Relationship
between the Board of Commissioners
and the Board of Directors
9. Plan for the Utilization of Menara II BTN
Building.
554 PT Bank Tabungan Negara (Persero) Tbk
Page 124
2024
Annual Report
Board of Commissioners Board of Directors
Meeting
No. Agenda
Date
Participant Attendance Participant Attendance
2. 20 Maret 1. Bankwide Performance Review as of 1. Chandra M. 1. Present 1. Nixon L.P. 1. Present
2024 February 2024 Hamzah 2. Present Napitupulu 2. Present
2. UUS Performance Review as of 2. Iqbal Latanro 3. Present 2. Oni Febriarto 3. Present
February 2024 3. Armand B. Arief 4. Present Rahardjo 4. Present
3. Monitoring of Risk Appetite, Risk 4. Sentot A. 5. Present as 3. Andi Nirwoto 5. Present
Tolerance, and Recovery Plan for Sentausa an observer 4. Elisabeth Novie 6. Present
Bankwide and UUS as of February 2024 5. Adi Sulistyowati 6. Not present Riswanti 7. Present
4. Progress on Customer Data 6. Bambang as an 5. Hirwandi Gafar 8. Present
Improvement or Customer Widjanarko observer 6. Jasmin 9. Present
Identification File (CIF) as of February 7. Andin Hadiyanto 7. Present 7. Setiyo Wibowo 10. Present
2024 8. Herry Trisaputra 8. Present 8. Nofry Rony Poetra 11. Present as an
5. Monitoring the Completion of Key Zuna 9. Present 9. Eko Waluyo observer
Credit Documents for Out-of- 9. Himawan Arief 10. Hakim Putratama
Tolerance (LAT) Category as of Sugoto 11. Muhammad
February 2024 Iqbal
6. Discussion on the Proposed Changes
to the Head Office Organizational
Structure
7. Progress Update on Project Camel
8. Discussion on the Management Letter
for the Financial Statements as of
December 31, 2023
9. Progress on the Implementation of
Corporate Plan Initiatives, Including
Profitability Aspects, as of February
2024
3. May 22, 2024 1. Bankwide Performance Review as of 1. Chandra M. 1. Present 1. Nixon L.P. 1. Present
April 2024 Hamzah 2. Present Napitupulu 2. Present
2. UUS Performance Review as of April 2024 2. Iqbal Latanro 3. Present 2. Oni Febriarto 3. Present
3. Monitoring of Risk Appetite, Risk 3. Armand B. Arief 4. Present Rahardjo 4. Present
Tolerance, and Recovery Plan for 4. Sentot A. 5. Present as 3. Andi Nirwoto 5. Present
Bankwide and UUS as of April 2024 Sentausa an observer 4. Elisabeth Novie 6. Present
4. Progress on the Implementation of 5. Adi Sulistyowati 6. present as Riswanti 7. Present
Corporate Plan Initiatives, Including 6. Bambang an observer 5. Hirwandi Gafar 8. Present
Profitability Aspects, as of April 2024 Widjanarko 7. Present 6. Jasmin 9. Absent
5. Progress on Customer Data 7. Andin Hadiyanto 8. Present 7. Setiyo Wibowo 10. Present
Improvement or Customer Identification 8. Herry Trisaputra 9. Present 8. Nofry Rony Poetra 11. Present as an
File (CIF) as of March 2024 Zuna 9. Eko Waluyo observer
6. Progress on the Formulation of BTN’s 9. Himawan Arief 10. Hakim Putratama
Vision & Mission for 2025-2029 Sugoto 11. Muhammad
7. Progress Update on Project Camel Iqbal
8. Progress Update on the Preparation of
the White Paper
9. Update on Media Protocol & Stakeholder
Handling in the Event of Fraud
10. Update on the New Subsidized Mortgage
(KPR) Scheme and Government
Guarantee for Housing Financing
4. July 12, 2024 Alignment of Vision and Mission in 1. Chandra M. 1. Present 1. Nixon L.P. 1. Present
the Long-Term Corporate Plan (RJPP) Hamzah 2. Present Napitupulu 2. Present
2025–2029 of PT Bank Tabungan Negara 2. Iqbal Latanro 3. Present 2. Oni Febriarto 3. Present
(Persero) Tbk 3. Armand B. Arief 4. Present Rahardjo 4. Present
4. Sentot A. 5. Present as 3. Andi Nirwoto 5. Present
Sentausa an observer 4. Elisabeth Novie 6. Present
5. Adi Sulistyowati 6. present as Riswanti 7. Present
6. Bambang an observer 5. Hirwandi Gafar 8. Present
Widjanarko 7. Present 6. Jasmin 9. Present
7. Andin Hadiyanto 8. Present 7. Setiyo Wibowo 10. Present
8. Herry Trisaputra 9. Present 8. Nofry Rony Poetra 11. Present as an
Zuna 9. Eko Waluyo observer
9. Himawan Arief 10. Hakim Putratama
Sugoto 11. Muhammad
Iqbal
PT Bank Tabungan Negara (Persero) Tbk 555
Page 125
Corporate
Governance
Board of Commissioners Board of Directors
Meeting
No. Agenda
Date
Participant Attendance Participant Attendance
5. July 24, 2024 1. Bankwide Performance Review and KPI 1. Chandra M. 1. Present 1. Nixon L.P. 1. Present
Achievement as of June 2024 Hamzah 2. Present Napitupulu 2. Present
2. UUS Performance Review as of June 2024 2. Iqbal Latanro 3. Present 2. Oni Febriarto 3. Present
3. Monitoring of Risk Appetite, Risk 3. Armand B. Arief 4. Present Rahardjo 4. Present
Tolerance, and Recovery Plan for 4. Sentot A. 5. Present as 3. Andi Nirwoto 5. Present
Bankwide and UUS as of June 2024 Sentausa an observer 4. Elisabeth Novie 6. Present
4. Progress on the Implementation of 5. Adi Sulistyowati 6. present as Riswanti 7. Present
Corporate Plan Initiatives, Including 6. Bambang an observer 5. Hirwandi Gafar 8. Present
Profitability Aspects, as of June 2024 Widjanarko 7. Present 6. Jasmin 9. Present
5. Report on the Implementation of the 7. Andin Hadiyanto 8. Present 7. Setiyo Wibowo 10. Present
AML, CFT, and PFWMD Program for the 8. Herry Trisaputra 9. Present 8. Nofry Rony Poetra 11. Present as an
First Semester of 2024 Zuna 9. Eko Waluyo observer
6. Evaluation and Monitoring of New 9. Himawan Arief 10. Hakim Putratama
Bank Products (PBB) and Activities for Sugoto 11. Muhammad
the Bank’s Interests (KuKB), Including Iqbal
Profitability Aspects, as of June 2024
7. Progress on Customer Data
Improvement or Customer Identification
File (CIF) as of June 2024
8. Monitoring the Completion of Credit
Documents for Out-of-Tolerance (LAT),
Sale and Purchase Binding Agreement
(PPJB), and Deed of Assignment of
Mortgage Rights (SKMHT) Categories as
of June 2024
9. Progress Update on Project Camel 2.0
and Preparation for the Spin-off of UUS
6. September 1. Bankwide Performance Review as of 1. Chandra M. 1. Not Present 1. Nixon L.P. 1. Present
18, 2024 August 2024 Hamzah 2. Present Napitupulu 2. Present
2. UUS Performance Review as of August 2. Iqbal Latanro 3. Present 2. Oni Febriarto 3. Present
2024 3. Armand B. Arief 4. Present Rahardjo 4. Present
3. Monitoring of Risk Appetite, Risk 4. Sentot A. 5. Present as 3. Andi Nirwoto 5. Present
Tolerance, and Recovery Plan for Sentausa an observer 4. Elisabeth Novie 6. Present
Bankwide and UUS as of August 2024 5. Adi Sulistyowati 6. present as Riswanti 7. Present
4. Progress on the Implementation of 6. Bambang an observer 5. Hirwandi Gafar 8. Present
Corporate Plan Initiatives, Including Widjanarko 7. Present 6. Jasmin 9. Present
Profitability Aspects, as of August 2024 7. Andin Hadiyanto 8. Present 7. Setiyo Wibowo 10. Present
5. Progress on Customer Data 8. Herry Trisaputra 9. Present 8. Nofry Rony Poetra 11. Present
Improvement or Customer Zuna 9. Eko Waluyo
Identification File (CIF) as of August 2024 9. Himawan Arief 10. Hakim Putratama
6. Progress Update on Project Hijra and Sugoto 11. Muhammad
Preparation for the Spin-off of UUS Iqbal
7. Discussion on the Long-Term Corporate
Plan (Corporate Plan) for the 2025–2029
Period
7. November 1. Preparation of the Corporate Work Plan 1. Chandra M. 1. Present 1. Nixon L.P. 1. Present
20, 2024 and Budget (RKAP) for 2025 Hamzah 2. Present Napitupulu 2. Present
2. Bankwide Performance Review as of 2. Iqbal Latanro 3. Present 2. Oni Febriarto 3. Present
October 2024 3. Armand B. Arief 4. Present Rahardjo 4. Present
3. Performance Review UUS s.d. Oktober 4. Sentot A. 5. Present 3. Andi Nirwoto 5. Present
2024. Sentausa 6. Present 4. Elisabeth Novie 6. Present
4. Monitoring of Risk Appetite, Risk 5. Adi Sulistyowati 7. Present Riswanti 7. Present
Tolerance, and Recovery Plan for 6. Bambang 8. Present 5. Hirwandi Gafar 8. Present
Bankwide and UUS as of October 2024 Widjanarko 9. Present 6. Jasmin 9. Present
5. Progress on the Implementation of 7. Andin Hadiyanto 7. Setiyo Wibowo 10. Present
Corporate Plan Initiatives, Including 8. Herry Trisaputra 8. Nofry Rony Poetra 11. Present
Profitability Aspects, as of October 2024 Zuna 9. Eko Waluyo
6. Monitoring the Implementation of 9. Himawan Arief 10. Hakim Putratama
Improvement Recommendations Sugoto 11. Muhammad
from the Diagnostic Review of Internal Iqbal
Control over Financial Reporting
(ICOFR)
7. Progress Update on Project Hijra and
Preparation for the Spin-off of the
Sharia Business Unit (UUS)
8. Strategy and Readiness to Support the
3 Million Housing Program
556 PT Bank Tabungan Negara (Persero) Tbk
Page 126
2024
Annual Report
Board of Commissioners Board of Directors
Meeting
No. Agenda
Date
Participant Attendance Participant Attendance
8. November 27, Preparation of the Corporate Work Plan 1. Chandra M. 1. Present 1. Nixon L.P. 1. Not Present
2024 and Budget (RKAP) for 2025 and the Bank Hamzah 2. Present Napitupulu 2. Present
Business Plan (RBB) for 2025–2027. 2. Iqbal Latanro 3. Present 2. Oni Febriarto 3. Present
3. Armand B. Arief 4. Present Rahardjo 4. Present
4. Sentot A. 5. Present 3. Andi Nirwoto 5. Not Present
Sentausa 6. Present 4. Elisabeth Novie 6. Present
5. Adi Sulistyowati 7. Present Riswanti 7. Present
6. Bambang 8. Present 5. Hirwandi Gafar 8. Present
Widjanarko 9. Present 6. Jasmin 9. Present
7. Andin Hadiyanto 7. Setiyo Wibowo 10. Present
8. Herry Trisaputra 8. Nofry Rony Poetra 11. Present
Zuna 9. Eko Waluyo
9. Himawan Arief 10. Hakim Putratama
Sugoto 11. Muhammad Iqbal
The realization of the Board of Directors meeting with the Board of Commissioners is presented in the Board of Directors
Meeting with the Board of Commissioners section..
Table of Meeting Frequency and Attendance Level of the Board of Commissioners
Joint Meeting of the Board of
Internal Meeting of the Board of
Commissioners and the Board GMS
Commissioners
of Directors
Name Position Number and Percentage of Number and Percentage of Number and Percentage of
Attendance Attendance Attendance
Number of Number of Number of Number of Number of Number of
Percentage Percentage Percentage
Meetings Attendance Meetings Attendance Meetings Attendance
Chandra M. President
Hamzah Commissioner/ 53 49 92.45% 8 7 87.50% 1 1 100%
Independent
Iqbal Latanro Vice President
Commissioner/ 53 51 96.23% 8 8 100% 1 1 100%
Independent
Armand B. Independent
Arief Commissioner 53 52 98.11% 8 8 100% 1 1 100%
Sentot A. Independent
Sentausa Commissioner 53 52 98.11% 8 8 100% 1 1 100%
Adi Independent
Sulistyowati* Commissioner 13 13 100% 2 2 100% 0 0 -
Bambang Independent
Widjanarko* Commissioner 13 13 100% 2 2 100% 0 0 -
Andin Commissioner
53 53 100% 8 8 100% 1 1 100%
Hadiyanto
Himawan Commissioner
53 51 96.23% 8 8 100% 1 1 100%
Arief Sugoto
Herry Commissioner
Trisaputra 53 52 98.11% 8 8 100% 1 1 100%
Zuna
Mohamad Commissioner
Yusuf 9 9 100% 1 1 100% 0 0 -
Permana**
* Appointed at the Annual General Meeting of Shareholders (AGMS) on March 6, 204, and passed the fit and proper test on October 7, 2024
** Term of office ended on March 4, 2024, as confirmed at the AGMS on March 6, 2024
PT Bank Tabungan Negara (Persero) Tbk 557
Page 127
Corporate
Governance
Competency Development of Board of Commissioners
Competency Development Policy
Policies related to competency development including the Board of Commissioners orientation program is governed by the
Guidelines and Code of Conduct for the Board of Commissioners. The competency development policy for members of the Board
of Commissioners includes:
1. Members of the Board of Commissioners are required to participate in continuous competency development programs,
either domestically or internationally, with the aim of enhancing their skills and knowledge to support the execution of
their duties, obligations, and responsibilities.
2. The plan for continuous competency development for members of the Board of Commissioners is outlined in the Board
of Commissioners’ annual work program.
3. If continuous education is conducted outside of the pre-determined work program, the competency development
must be decided in a Board of Commissioners Meeting.
4. Members of the Board of Commissioners who have participated in continuous competency development must submit
a written report on the results to the Board of Commissioners or present it during a Board of Commissioners Meeting.
5. New members of the Board of Commissioners are required to attend an orientation program to familiarize themselves
with the Company;
6. Other matters concerning facilities for the implementation of continuous education refer to the Company’s regulation.
Competency Development Realization
Throughout 204, members of the Company’s Board of Commissioners participated in various competency
enhancement programs, including training, workshops, conferences, and seminars, as detailed in the following table.
Type of Training and Time and place
Name Position Organizer
Competency/Training Implementation
Chandra M. President Executive Risk Management Program January 27, 2024 in Bogor LPPI
Hamzah Commissioner/ - Level 6
Independent
BTN Leadership Forum 2 - 2024 May 2, 2024, to May 4, 2024 in Bali McKinsey & PwC
Risk Management Certification March 4, 2024, in Jakarta LSPP
Level 6
Alignment of Risk Management June 27, 2024, to 28 June 28, 2024 in IRPA & OJK
Certification for the Board of Yogyakarta
Commissioners Level 6
Boardroom Bound: Accelerating October 25, 2024 in Batam LPPI
Growth to Embrace The Future BTN
Innovation and Entrepreneurship: November 4, 2024, to November 8, AGLP
Cutting-edge Insights from China 2024, in Tiongkok
Iqbal Wakil Executive Risk Management Program Januari 27, 2024 in Bogor LPPI
Latanro Komisaris - Level 7
Utama/
Independen BTN Leadership Forum 2 - 2024 May 2, 2024 to. 04 May 4, 2024 in Bali McKinsey & PwC
Alignment of Risk Management June 11, 2024, to 13 June 13, 2024, in IRPA & OJK
Certification for the Board of Bali
Commissioners Level 7
Risk Management Certification for April 1, 2024, in Jakarta LSPP
the Board of Commissioners Level 7
Boardroom Bound: Accelerating Oktober 25, 2024 in Batam LPPI
Growth to Embrace The Future BTN
558 PT Bank Tabungan Negara (Persero) Tbk
Page 128
2024
Annual Report
Type of Training and Time and place
Name Position Organizer
Competency/Training Implementation
Armand B. Independent Executive Risk Management Program Januari 27, 2024 in Bogor LPPI
Arief Commissioner - Level 6
Executive Risk Management February 23, 2024, to March 3, 2024, LPPI
Refresher: ES in Europe (Vienna, Budapest, Praha)
Risk Management Certification Level 6 March 19, 2024, in Jakarta LSPP
BTN Leadership Forum 2 - 2024 May 2, 2024, to May 4, 2024, in Bali McKinsey & PwC
Alignment of Risk Management June 27, 2024 to 28 June 28, 2024 in IRPA & OJK
Certification for the Board of Yogyakarta
Commissioners Level 6
Boardroom Bound: Accelerating October 25, 2024 in Batam LPPI
Growth to Embrace The Future BTN
Innovation and Entrepreneurship: November 4, 2024 to November 8, AGLP
Cutting-edge Insights from China 2024, in Tiongkok
Sentot A. Independent Executive Risk Management Program Januari 27, 2024 in Bogor LPPI
Sentausa Commissioner - Level 7
Executive Risk Management February 23, 2024, to March 3, LPPI
Refresher: ES 2024, in Europe (Vienna, Budapest,
Praha)
Risk Management Certification Level 7 Maret 19, 2024 in Jakarta LSPP
BTN Leadership Forum 2 - 2024 May 2, 2024, to May 4, 2024 in Bali McKinsey & PwC
Alignment of SMR Level 7 May 21, 2024, to May 22, 2024 in BARA & OJK
Jakarta
Boardroom Bound: Accelerating October 25, 2024 in Batam LPPI
Growth to Embrace The Future BTN
Adi Independent Preparation for Risk Management May 14, 2024, in Jakarta PT Garda Multi
Sulistyowati* Commissioner Certification Level 7 Talenta
Risk Management Certification for June 7, 2024 in Jakarta LSPP
the Board of Commissioners Level 7
Alignment of Risk Management June 11, 2024, to 13 June 13, 2024 in IRPA & OJK
Certification for the Board of Bali
Commissioners Level 7
Executive Overview Bagi BoC August 1, 2024, to August 2, 2024, in LPPI
Jakarta
Boardroom Bound: Accelerating October 25, 2024, in Batam LPPI
Growth to Embrace The Future BTN
Bambang Independent BTN Leadership Forum 2 - 2024 May 2, 2024, to May 4, 2024, in Bali McKinsey & PwC
Widjanarko* Commissioner
SMR Preparation Level 6 May 6, 2024, in Jakarta LPPI
Risk Management Certification for May 14, 2024, in Jakarta LSPP
the Board of Commissioners Level 6
Alignment of Risk Management July 23, 2024, to July 25, 2024, in IRPA & OJK
Certification for the Board of Jakarta
Commissioners Level 6
Executive Overview Bagi BoC Agustus 1, 2024, to Agustus 2, 2024, LPPI
in Jakarta
Boardroom Bound: Accelerating October 25, 2024, in Batam LPPI
Growth to Embrace The Future BTN
PT Bank Tabungan Negara (Persero) Tbk 559
Page 129
Corporate
Governance
Type of Training and Time and place
Name Position Organizer
Competency/Training Implementation
Andin Commissioner Executive Risk Management Program January 27, 2024, in Bogor LPPI
Hadiyanto - Level 6
BTN Leadership Forum 2 - 2024 May 2, 2024, to May 4, 2024, in Bali McKinsey & PwC
Risk Management Certification Level 6 March 4, 2024, in Jakarta LSPP
Alignment of Risk Management June 27, 2024, to June 28, 2024, in IRPA & OJK
Certification for the Board of Yogyakarta
Commissioners Level 6
Boardroom Bound: Accelerating October 25, 2024, in Batam LPPI
Growth to Embrace The Future BTN
Herry Commissioner Executive Risk Management Program January 27, 2024, in Bogor LPPI
Trisaputra - Level 6
Zuna
BTN Leadership Forum 2 - 2024 May 2, 2024, to May 4, 2024, in Bali McKinsey & PwC
Preparation for Risk Management July 17, 2024, in Jakarta PT Garda Multi
Certification Level 6 Talenta
Risk Management Certification Level 6 July 18, 2024, in Jakarta LSPP
Alignment of Risk Management July 23, 2024, to July 25, 2024, in IRPA & OJK
Certification for the Board of Jakarta
Commissioners Level 6
Boardroom Bound : Accelerating October 25, 2024, in Batam LPPI
Growth to Embrace The Future BTN
Himawan Commissioner Executive Risk Management Program January 27, 2024, in Bogor LPPI
Arief Sugoto - Level 6
BTN Leadership Forum 2 - 2024 May 2, 2024, to May 4, 2024, in Bali McKinsey & PwC
Preparation for Risk Management July 17, 2024, in Jakarta PT Garda Multi
Certification Level 6 Talenta
Risk Management Certification Level 6 July 18, 2024, in Jakarta LSPP
Alignment of Risk Management July 23, 2024, to July 25, 2024, in IRPA & OJK
Certification for the Board of Jakarta
Commissioners Level 6
Boardroom Bound : Accelerating October 25, 2024, in Batam LPPI
Growth to Embrace The Future BTN
Innovation and Entrepreneurship: November 4, 2024, to November 8, AGLP
Cutting-edge Insights from China 2024, in Tiongkok
Mohamad Commissioner Provision of Risk Management January 27, 2024 in Bogor LPPI
Yusuf Certification KKNI Level 6
Permana**
* Appointed at the Annual General Meeting of Shareholders (AGMS) on March 6, 2024, and passed the fit and proper test on October 7, 2024
** Term of office ended on March 4, 2024, as confirmed at the AGMS on March 6, 2024
560 PT Bank Tabungan Negara (Persero) Tbk
Page 130
2024
Annual Report
Orientation Program for New Members of the 1. Regularly reviewing the Company’s performance
Board of Commissioners bankwide and UUS;
2. Monitoring the implementation of the company’s
The Company has always held an Orientation Program or planned strategic initiatives on a regular basis;
Introduction for newly-appointed members of the Board of 3. Regularly monitoring of risk management
Directors to be acquainted with one another and establish implementation including risk profile, Bank health level,
cooperation as a solid, comprehensive, effective team. KPMM, risk appetite, risk tolerance and recovery plan;
The Orientation Program also aims to provide insight into 4. Monitoring the implementation of audits and follow-up
the condition of the Company in general. The orientation on the results of internal and external audits.
program for the Board of Commissioner is regulated 5. Monitoring the completion of credit documents;
in the Guidelines and Code of Conduct of the Board of 6. Monitoring the implementation of the Anti-Money
Commissioners, namely: Laundering and Prevention of Terrorism Financing
1. Implementation of Good Corporate Governance and (AML-CTF) program.
Code of Conduct principles in the Company. 7. Monitoring the progress of customer data improvement
2. Description regarding the duties and responsibilities 8. Approval of the preparation of the Company’s Long-
of the Board of Commissioners and Board of Directors Term Plan, Business Plan, and Work & Budget Plan
and other restrictions. along with its amendments.
3. Overview of the Company in terms of the objectives, 9. Formulation of the Company’s vision and mission
nature, and scope of the Company’s activities, financial 10. Logo change and monitoring of the rebranding project
performance, and strategies, as well as the Company’s 11. Monitoring the implementation of Internal Control over
short and long-term plans, risks, Internal Control, and Financial Reporting
other strategic issues. 12. Development of the Sharia Business Unit (SBU)
4. Information related to delegated authorities, internal and development project)
external audits, internal control systems, and policies. 13. Recommendations and Determination of Collegial,
Individual and PMN Key Performance Indicators (KPI)
In 2024, new members were appointed to the Board of including changes;
Commissioners at the Company’s Annual General Meeting 14. Supervision of the Board of Commissioners over
(AGM) on March 6, 2024, namely Ms. Adi Sulistyowati and the Performance and Implementation of the Bank’s
Mr. Bambang Widjanarko as Independent Commissioners. Business Plan.
The orientation program fro new members of the Board 15. Development of the Company’s organization and
of Commissioners was held on March 18, 2024, and May Human Resources (HR) management strategy;
13, 2024, with the following topics: 16. Implementation of the Annual GMS decisions as
1. The objectives and scope of the Company’s activities follows:
are in accordance with the Articles of Association; a. Ratification of Annual Reports, Financial Reports
2. Financial performance, strategy, short-term and and PUMK Financial Reports;
long-term business plans, as well as the Company’s b. Determination of the use of net profit;
competitive position; c. Determination of remuneration (salary/honorarium,
3. Risk management and bank health level; facilities and allowances) and bonuses for the
4. Internal control system, internal audit and external Company’s Directors and Board of Commissioners;
audit; d. Appointment of AP and/or KAP to audit Financial
5. Facilities for members of the Board of Commissioners; Reports and PUMK Program Financial Reports;
6. Compliance, corporate governance, working e. Report on the Realization of the Use of Proceeds
relationship patterns of the Board of Commissioners from the Sustainable Public Offering of Shelf-
and Directors, and work guidelines and regulations Registered Bonds IV Bank BTN Phase II 2022
of the Board of Commissioners; and Additional Capital by Providing Preemptive
7. Company Culture; and Rights for Limited Public Offering II (PMHMETD II);
8. Governance of policies and procedures. f. Approval of Amendments to the Company’s
Articles of Association;
Recommendation, Realization of Duties g. Changes in the Composition and Determination
of The Board of Commissioners, and of Remuneration of the Company’s UUS Sharia
Supervision on The Implementation of Supervisory Board;
Company Strategyan 17. Recommendation for the appointment of a Public
Accounting Firm (KAP) to audit the Company’s annual
The Board of Commissioners has carried out supervisory historical financial reports and PUMK Financial Reports;
duties, directing, providing advice, monitoring and 18. Appointment of the Company’s Corporate Rating
evaluating the implementation of the Company’s Service.
strategic policies, including::
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19. Approval of internal provisions of the Company that Performance Assessment of the Board of Directors
required the Board of Commissioners approval,
20. Other strategic policies include, among others: Performance assessment of the Board of Directors,
a. Annual Audit Plan including budget;. including the President Director, both collegially and
b. Internal Control System. individually is carried out once in 1 (one) year and has
c. Providing Credit/Financing to Related Parties. been implemented in 2024. .
d. Directions for Credit Committee meeting decisions;
e. Directions for the implementation of the Anti- PROCEDURE OF PERFORMANCE ASSESSMENT OF THE
Bribery Management System; BOARD OF DIRECTORS
f. Operational Activities including Information
Technology Infrastructure and Operations. The procedure for determining and assessing
g. Activities and Management of Credit and Financing. the performance of the Board of Directors refers
h. Publication of Financial Statements. to the Regulation of the Minister of BUMN number
i. New Bank Products (PBB) and activities for the PER-2/MBU/03/2023 concerning Guidelines for
Bank’s Interests (KuKB). Governance and Significant Corporate Activities of State-
j. Compliance Reports. Owned Enterprises and the Decree of the Minister of BUMN
k. Anti-Fraud Strategy. Number SK-306/ MBU/11/2023 concerning Instructions
l. Sustainable Financial Action Plan. Technical Preparation of Key Performance Indicators
m. Evaluation of Audit Services by Public Accounting for BUMN. BUMN Directors are required to sign an Annual
Firms on Annual Financial Information. Management Contract which contains the KPI targets for
n. Affiliate Transactions. Directors collectively and the KPI Directors individually. .
o. Approval of the Recommendation for the
Appointment of SEVP. The KPI of the Directors collectively and the KPI of the Directors
p. Recommendations for Nominated Talent BoD-1 individually are effective measuring tools in monitoring
and Existing BoD to CTC Financial Services. the performance and implementation of the duties of the
q. Proposed remuneration for the Board of Company Management carried out by the Directors. The
Commissioners, Directors and Sharia Supervisory procedures for determining and assessing KPIs are regulated
Board as well as bonuses for the Board of in articles 104 and 105 of the Minister of State-Owned
Commissioners and Directorsi. Enterprises Regulation PER-2/MBU/03/2023 as follows:
1. The Board of Directors submits the Board of
Performance Assessment of the Board of Directors’ KPI proposals collegally to the GMS/
Directors and The Board of Commissioners Minister to be determined simultaneously with the
determination of the Company’s Budget Work Plan.
In order to improve work performance and responsibility, 2. Before ratifying the Company’s Budget Work Plan,
the Board of Commissioners and the Board of Directors the Board of Commissioners must first consult with
are committed to implementing policy and conducting state shareholders to determine the KPI for the
performance assessment for the Board of Commissioners Board of Directors.
and Directors. The Board of Commissioners has its Self- 3. Directors are required to translate the KPIs of the
Assessment Policy to assess the Board of Commissioners’ Directors collectively into the KPIs of the Directors
performance, while the performance assessment of the individually and submit them to the Board of
Board of Directors is carried out through the achievement Commissioners for approval.
of KPIs which refer to the results of measurements carried 4. The Board of Directors’ KPI achievements are
out by external auditors who audit the company’s annual collectively reported in quarterly reports and
financial reports. annual reports.
5. The calculation of the Directors’ KPI achievements
is reviewed collegially and individually by a
public accounting firm that audits the company’s
financial statements.
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CRITERIA OF PERFORMANCE ASSESSMENT OF THE BOARD OF DIRECTORS
Performance Assessment of Collegial Directors
The KPI used to measure and assess the performance of the Board of Directors collegiately in managing the company
consists of 5 (five) perspectives, namely as follows:
1. Economic and social values for Indonesia;
2. Business model innovation;
3. Technology leadership;
4. Investment improvement; and
5. Talent Improvement.
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PERFORMANCE ASSESSMENT OF INDIVIDUAL DIRECTORS
The Board of Directors’ KPI, collectively, is the individual KPI for the President Director. Meanwhile, the KPI of the Directors
individually is a cascading of the KPI of the Main Director based on the duties, functions and responsibilities of each
Directorate of directors. Details of individual Directors’ KPIs are presented in the following table.
Directorate Weight (%)
No. Collegial KPI 2024 Weight (%) Distribution
Deputy SME & SEVP
President and
President Retail Digital Consumer
director Institutional
Director Funding Business
Funding
A.1. Social Economic Value
17.00
for Indonesia - Financial
1. PPOP 8.00
2. ROE Tier 1 6.00
3. Total Shareholder
3.00
Return
A.2. Socio-Economic Value
15.00
for Indonesia - Operational
4. Cost of Credit (CoC) 10.00
5. Cost to Income Ratio
5.00
(CIR)
A.3. Social Economic Value
20.00
for Indonesia - Social
6. Realization of
Subsidized Mortgage 12.00
Distribution
7. NPS for Bank 8.00
B. Inovasi Model Bisnis 8.00
8. CASA Ratio 4.00
9. Average Growth of
High Yield Segment 4.00
Credit
C. Technology Leadership 15.00
10. Number of Active
9.00
Users of Bale by BTN
11. Cyber Security Breach 6.00
D. Increased Investment 15.00
12. Environment, Social,
Governance (ESG) 6.00
Rating
13. PMN KPI Realization 3.00
14. Sustainable
6.00
Financing/Credit
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Directorate Weight (%)
Human
SEVP Operations
Assets Risk Information Capital, SEVP
Wholesale Finance & Customer
Management Management Technology Compliance Operations
Banking Experience
& Legal
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Directorate Weight (%)
No. Collegial KPI 2024 Weight (%) Distribution
Deputy SME & SEVP
President and
President Retail Digital Consumer
director Institutional
Director Funding Business
Funding
E. Talent Development 10.00
15. Human Capital
10.00
Transformation
Total 100.00 15 15 8 6 7 10
Total 2022 9 9 14
Total 2023 9 9 17
THE PARTY CONDUCTING THE ASSESSMENT
The performance of the Directors is assessed based on the calculation of the Directors’ KPI achievements collegially
and individually referring to the results of measurements carried out by external auditors who audit the company’s
annual financial reports. Furthermore, the Board of Commissioners submits the results of the performance
assessment of the Board of Directors collegial and individual to be reported to shareholders. Referring to article
105 paragraph (1) PER-2/MBU/03/2023, the achievements of the Board of Directors’ KPI are collectively reported in
quarterly reports and annual reports.
BOARD OF DIRECTORS’ PERFORMANCE ASSESSMENT RESULTS
Board of Directors’ performance assessment was carried out during 2024 with the following assessment results:
Weight Achievement
No. Indicator Unit Target Realization Score
(%) (%)
Economic and Social Value for
I. 66.00
Indonesia
A. Financial Aspect 36.00
1. PPOP 8.00 IDR trillion 8.35 5.97 71.56% 5.72%
2. Total Shareholder Return 5.00 % 10.02 9.19 91.72% 4.59%
3. ROE Tier 1 7.00 % 13.09 10.85 82.86% 5.80%
4. CAR 6.00 % 18.86 18.15 96.25% 5.78%
5. Average Growth of Total Deposits 5.00 % 12.36 13.02 105.34% 5.27%
6. Average Growth of Total Loans 5.00 % 12.74 12.54 98.46% 4.92%
B. Operational Aspects 18.00
7. Cost of Credit (CoC) 7.00 % 1.10 0.60 110.00% 7.70%
8. BOPO 5.00 % 87.25 88.73 98.31% 4.92%
9. Loan at Risk (LaR) 6.00 % 18.95 19.65 96.33% 5.78%
A.3. Social Aspects 12.00
Realization of Subsidized KPR
10. 7.00 IDR trillion 22.90 24.91 108.79% 7.62%
Distribution
11. Net Promoter Score (NPS) for Bank 5.00 Score 40.00 47.70 110.00% 5.50%
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Directorate Weight (%)
Human
SEVP Operations
Assets Risk Information Capital, SEVP
Wholesale Finance & Customer
Management Management Technology Compliance Operations
Banking Experience
& Legal
8 7 7 7 7 7 7 6
11 10 13 12 9 9 -
10 10 12 12 10 11 7
Weight Achievement
No. Indicator Unit Target Realization Score
(%) (%)
II. Business Model Innovation 8.00
12. CASA Ratio 3.00 % 53.60 54.09 100.90% 3.03%
13. Number of Active BTN Mobile Users 5.00 Total 1.100.000 1.469.190 110.00% 5.50%
III. Technology Leadership 7.00
Implementation of ATM Integration
14. 4.00 ATM 445 537 110.00% 4.40%
(Project Jalin)
15. Cyber Security Breach (Zero Incident) 3.00 Laporan 0 0 110.00% 3.30%
IV. Investment Development 11.00
Environment, Social, Governance (ESG)
16. 4.00 Rating BBB BBB 100.00% 4.00%
Rating
17. Sustainable Financing/Credit 4.00 Rp triliun 180.04 181.63 100.88% 4.04%
18. PMN KPI Realization 3.00 % 100.00 93.04 93.04% 2.79%
V. Talent Development 8.00
Average Diversity in Nominated Talent
19. 4.00 % 100.00 108.33 108.33% 4.33%
(Women & Young)
20. Employee Productivity 4.00 Rp juta 21.31 20.02 93.96% 3.76%
Total 100.00 98.73
Performance Assessment of The Board of CRITERIA OF PERFORMANCE ASSESSMENT OF THE BOARD
Commissioners OF COMMISSIONERS
Performance assessment of the Board of Commissioners, Collegial Performance Evaluation Criteria for the Board
both collegially and individually, is carried out once a of Commissioners
year and has been implemented in 2024. The performance assessment criteria must be
in accordance with the functions of the Board of
PROCEDURE OF PERFORMANCE ASSESSMENT OF THE Commissioners in supervising and providing advice to the
BOARD OF COMMISSIONERS Board of Directors, for the interests of the Company and
shareholders in particular and stakeholders in general. The
The Performance Assessment Procedure for the Board primary criteria of the Performance Assessment for the
of Commissioners is carried out by means of an Board of Commissioners include:
independent assessment based on the Regulation of 1. Financial perspective;
the Minister of State-Owned Enterprises number PER-3/ 2. Stakeholder perspective;
MBU/03/2023 dated March 24, 2023 concerning Organs 3. Internal process perspective;
and Human Resources of State-Owned Enterprises/
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4. Competency development perspective; and/or THE PARTY CONDUCTING THE ASSESSMENT
5. Other perspectives as needed.
The performance assessment of the Board of
Individual Performance Assessment Criteria for the Commissioners is carried out using a self-assessment
Board of Commissioners mechanism and is reported or submitted periodically to
The main criteria for evaluating the performance of the shareholders.
Board of Commissioners individually include: :
1. Financial;
2. Stakeholders;
3. Internal Process;
4. Learning & Growth;
5. Work Behavior;
6. Additional/Ad Hoc Tasks.
RESULTS OF THE BOARD OF COMMISSIONERS’ PERFORMANCE ASSESSMENT
Results of Collegial Performance Assessment of the Board of Commissioners
The results of the achievement of the performance of the Board of Commissioners in 2024 towards the Key Performance
Indicators (KPI) targets determined in the work program are presented as follows:
Board of Commissioners Collegial KPI Table 2024
January to December 2024
No. Indicator P Weight Unit
Target Realization Achievement Value
a b c d e j k l m=d×l
1. Financial 11.40%
Budget realization against
work plan (investment
Min 10% % 100 86 114% 11.40%
grade, as a corporate
valuation)
2. Stakeholder 12.50%
Supervision and
Submission of Reports
on the Realization of
Bank Business Plans and
Max 5% kali 4 4 100% 5.00%
Recovery Plans to the
Financial Services Authority
periodically in accordance
with the provisions
Reviewing and submitting
the Annual Management
Report and Supervision
Results of the Board
of Commissioners of Max 5% kali 2 1 50% 2.50%
Payment Service Providers
(PJP) to Bank Indonesia
periodically in accordance
with the provisions
Review, approve and
submit reports on the
Company's performance
oversight duties to the
Max 5% kali 4 4 100% 5.00%
Ministry of State-Owned
Enterprises periodically
in accordance with the
provisions.
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January to December 2024
No. Indicator P Weight Unit
Target Realization Achievement Value
a b c d e j k l m=d×l
3. Internal Process 68.00%
Organizing and attending
Board of Commissioners Max 10% kali 36 52 120% 12.00%
meetings periodically
Organizing and attending
regular meetings with the Max 10% kali 12 12 100% 10.00%
Board of Directors
Ensuring that the Board
of Commissioners'
Supporting Organ
Committee has carried
Max 10% % 100 100 100% 10.00%
out its duties and functions
properly and effectively
in accordance with the
provisions
Ensure the implementation
of GCG principles at all Max 10% % 100 100 100% 10.00%
levels of the organization
Review, evaluate, approve,
and monitor Company
Max 20% % 100 100 100% 20.00%
documents and/or policies
as needed
Conducting visits to Work
Units/Regional Offices/
Branch Offices in order to
Max 5% % 2 6 120% 6.00%
carry out the supervisory
function of the Board of
Commissioners
4. Learning & Growth 12.00%
Implementing
improvements in
knowledge, skills,
and abilities through Max 10% Jam 20 61 120% 12.00%
participation in seminars/
training according to their
field of work.
Total 100% 103.90%
Results of Individual Performance Assessment of the Board of Commissioners
As regulated in the Minister of BUMN Regulation Number PER-2/MBU/03/2023 concerning Guidelines for Governance and
Significant Corporate Activities of BUMN, the Board of Commissioners is obliged to carry out an annual evaluation of each
individual member of the Board of Commissioners. The method determined by the Board of Commissioners in assessing
the performance of members of the Board of Commissioners is the self-assessment method which is then reviewed and
approved by the Board of Commissioners. Assessment is carried out using key performance indicators that are specific,
measurable, achievable, and relevant.
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Performance assessment of the members of the Board of Commissioners has been carried out during 2024 with the
assessment results based on the following main performance indicators:
Table of Individual Assessments for the Board of Commissioners
Chandra M.
No. Key Performance Indicators (KPI) Iqbal Latanro Armand B. Arief
Hamzah
1. FINANCIAL
Budget realization compared to work plan
6.88 6.88 6.88
(investment grade, as a corporate valuation)
2. STAKEHOLDER
Supervision and Submission of Reports on the
Realization of Bank Business Plans and Recovery
8.00 8.00 8.00
Plans to the Financial Services Authority periodically
in accordance with the provisions
Reviewing and submitting the Annual Management
Report and Supervision Results of the Board of
Commissioners of Payment Service Providers (PJP) to 4.00 4.00 4.00
Bank Indonesia periodically in accordance with the
provisions
Review, approve and submit reports on the
Company's performance oversight duties to the
3.00 3.00 3.00
Ministry of State-Owned Enterprises periodically in
accordance with regulations..
3. INTERNAL PROCESS
Organize and attend regular Board of Commissioners
8.00 8.00 8.00
Meetings
Organize and attend regular meetings with the Board
8.00 8.00 8.00
of Directors
Ensure that the Board of Commissioners' Supporting
Organ Committee has carried out its duties and
8.00 8.00 8.00
functions properly and effectively in accordance with
the provisions.
Ensuring the implementation of GCG principles at all
8.00 8.00 8.00
levels of the organization
Review, evaluate, approve and monitor Company
8.00 8.00 8.00
documents and/or policies as needed.
Conducting visits to Work Units/Regional Offices/
Branch Offices in order to carry out the supervisory 8.00 8.00 8.00
function of the Board of Commissioners
4. LEARNING & GROWTH
Implementing improvements in knowledge, skills and
abilities through participation in seminars/training in 8.00 8.00 8.00
accordance with their field of work.
WORK BEHAVIOR
AKHLAK 18.80 18.80 18.80
ADDITIONAL/AD HOC TASKS
1. Chairman of the Remuneration and Nomination
Committee and Member of the Financial Services 1.00
CTC of the Ministry of SOEs
2. Chairman of the Audit Committee 1.00
3. Chairman of the Risk Monitoring Committee 1.00
Total Achievement of Key Performance Indicators (KPI) 97.68 97.68 97.68
Predicate Very good Very good Very good
Description:
Value Predicate Value Predicate Value Predicate
<60 Not Good <80 Quite Good <100 Very Good
<70 Less Good <90 Good 100 Excellent
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Sentot A. Bambang Himawan Arief Herry Trisaputra
Adi Sulistyowati Andin Hadiyanto
Sentausa Widjanarko Sugoto Zuna
6.88 6.88 6.88 6.88 6.88 6.88
8.00 8.00 8.00 8.00 8.00 8.00
4.00 4.00 4.00 4.00 4.00 4.00
3.00 3.00 3.00 3.00 3.00 3.00
8.00 8.00 8.00 8.00 8.00 8.00
8.00 8.00 8.00 8.00 8.00 8.00
8.00 8.00 8.00 8.00 8.00 8.00
8.00 8.00 8.00 8.00 8.00 8.00
8.00 8.00 8.00 8.00 8.00 8.00
8.00 8.00 8.00 5.33 6.67 5.33
8.00 8.00 8.00 8.00 8.00 8.00
18.80 18.80 18.80 18.80 18.80 18.80
96.68 96.68 96.68 94.01 95.35 94.01
Very good Very good Very good Very good Very good Very good
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Assessment of the Performance of Committees or assessment criteria contained in the main performance
Under the Board of Commissioners and the assessment indicators with the following aspectsikut:
Basis of its Assessment 1. Regular Aspects.
2. Non-Regular Aspects.
The Board of Commissioners periodically assesses the 3. Other Aspects.
effectiveness of the performance of the Committees The performance assessment of the Remuneration
under the Board of Commissioners. The Board of and Nomination Committee is based on specific,
Commissioners has assessed that during 2024, measurable, achievable and relevant benchmarks or
the Committees have carried out their duties and assessment criteria contained in the main performance
responsibilities quite effectively. The results of the assessment indicators contained in the main
performance assessment of the committees under the performance assessment indicators with the following
Board of Commissioners are as follows: aspects::
1. Financial Aspect.
Procedure for the Performance Evaluation of the 2. Customer Aspect.
Board of Commissioners 3. Internal Process Aspect.
4. Learning & Growth Aspect.
The Board of Commissioners is assisted by 3 (three)
committees, namely the Audit Committee, Remuneration and The performance assessment of the Risk Monitoring
Nomination Committee, and Risk Monitoring Committee. The Committee is based on specific, measurable, achievable
Board of Commissioners conducts an annual assessment and relevant benchmarks or assessment criteria contained
of the effectiveness of the performance of the Committees in the main performance assessment indicators with the
under the Board of Commissioners. The assessment in following aspects:
question is based on the Minister of State-Owned Enterprises 1. Aspects of Task and Responsibility Fulfilment.
Regulation number PER-3/ MBU/03/2023 dated March 24, 2023 2. Aspects of Planning and Reporting.
concerning Organs and Human Resources of State-Owned 3. Aspects of Operations and Competency Development.
Enterprises and FSA Regulation number 17 of 2023 concerning 4. Dynamic Aspects.
the Implementation of Governance for Commercial Banks.
Criteria for Performance Evaluation of Party Carrying Out the Assessment
Committees Under the Board of Commissioners
Performance evaluation of Committees under the Board
Audit Committee performance assessment is based on of Commissioners is carried out periodically using the
specific, measurable, achievable and relevant benchmarks self-assessment method and then submitted to the
Board of Commissioners for review and approval.
Results of the Performance Assessment of the Committee Under the Board of Commissioners
The Board of Commissioners considers that throughout 2024, the Committees have carried out their duties and
responsibilities quite effectively. The results of the performance assessment of committees under the Board of
Commissioners are as follows.
PERFORMANCE ACHIEVEMENTS OF THE AUDIT COMMITTEE
The Audit Committee assessment is evaluated based on the Key Performance Indicators working paper as follows:
Weight Score
Realization Target Achievement
(%) (%)
No. Key Performance Indicators
a b c=a/b d e=c×d
I. REGULER 80 88.75
1. Providing recommendations for Approval of the Annual
1 1 100% 10 10.00
Audit Plan to the Board of Commissioners
2. Monitoring and evaluation of the implementation of
Internal and External Audits including follow-up of audit
5 4 125% 15 18.75
results, and monitoring of the effectiveness of internal
control.
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Weight Score
Realization Target Achievement
(%) (%)
No. Key Performance Indicators
a b c=a/b d e=c×d
3. Attending the Internal General Audit Exit Meeting 4 4 100% 10 10.00
4. Checking and evaluating the Quarterly Published Financial
4 4 100% 10 10.00
Reports
5. Providing recommendations regarding the appointment
of KAP and Evaluation of the Implementation of KAP Audit 3 2 150% 10 15.00
Services to the Board of Commissioners
6. Reviewing, evaluating, and providing input to the Board of
Commissioners regarding monthly Performance Review 12 12 100% 10 10.00
material
7. Preparing quarterly and annual reports regarding Audit
4 4 100% 5 5.00
Committee activities to the Board of Commissioners
8. Preparing the Board of Commissioners' response to the
Company's performance (quarterly) which is submitted to 6 6 100% 10 10.00
the Minister of BUMN and Semesterly to OJK
II. NON REGULER 5 10.00
9. Competency Development related to Duties and
87 20 200% 5 10.00
Responsibilities (training hours)
IV. OTHERS 15 30.00
10. Audit Committee Meeting 39 12 200% 15 30.00
Total 100 128.75
PERFORMANCE ACHIEVEMENTS OF THE REMUNERATION AND NOMINATION COMMITTEE
The Remuneration and Nomination Committee assessment is evaluated based on the Key Performance Indicators working
paper as follows:
as per December 2024
Realization
Weight Score
No. Productivity Target Achievement
(%) (%)
a b c=a÷b d e=c×d
I. FINANCIAL
1. Monitoring and Evaluation of the Board of
2 2 100% 10 10
Commissioners' Budget Realization
II. CUSTOMER
2. Reviewing the Bank Business Plan Report (RBB),
Company Work Plan and Budget (RKAP) and
1 1 100% 5 5
Sustainable Finance Action Plan as well as
Self-Assessment to the Bank Regarding GCG.
3. Recommendations and Assessment
of Candidate Members of the Board of
1 1 100% 5 5
Commissioners and Board of Directors related
to the implementation of the Company's GMS
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as per December 2024
Realization
Weight Score
No. Productivity Target Achievement
(%) (%)
a b c=a÷b d e=c×d
4. Conducting Communication and Coordination
10 6 166.67% 5 6
with the Human Resources Work Unit
5. Validation of BOD-1 Bank BTN Selected Talent
1 1 100% 5 5
Proposal
6. Preparing the Board of Commissioners'
1 1 100% 5 5
Supervision Report regarding Human Resources
III. INTERNAL PROCESS
7. Holding Remuneration and Nomination
9 5 180% 20 24
Committee Meetings
8. Determination of income, amount of bonuses,
bonuses and other incentives for the Board of
1 1 100% 5 5
Commissioners, Board of Directors and Sharia
Supervisory Board
9. Recommendations for Proposed Candidates
for Head of Internal Audit Work Unit, Corporate
1 1 100% 5 5
Secretary and Supporting Organs of the Board
of Commissioners
10. Evaluation of Internal Policies related to Human
1 1 100% 10 10
Resources
11. Review of Collegial and Individual Key
Performance Indicators (KPI) of the Board of 1 1 100% 5 5
Commissioners and Directors
12. Preparing the Board of Commissioners' Work
1 1 100% 5 5
Program
13. Preparing the Remuneration and Nomination
1 1 100% 5 5
Committee Work Program
14. Preparing the Report on the Realization of the
Remuneration and Nomination Committee's 3 2 150% 5 6
Work Program
IV. LEARNING & GROWTH
15. Participate in competency development
programs (training, seminars, workshops,
certification, etc.) and carry out additional 4 3 133.33% 5 6
tasks assigned by the Committee Chairperson
and/or Board of Commissioners.
Total 100 107
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PERFORMANCE ACHIEVEMENTS OF THE RISK MONITORING COMMITTEE
The Risk Monitoring Committee’s assessment is evaluated based on the Key Performance Indicators working paper
as follows:
as per December 2024
Realization
Weight Score
No. Productivity Target Achievement
(%) (%)
a b c=a÷b d e=c×d
ASPECT OF FULFILLMENT OF DUTIES AND
I. 60 65
RESPONSIBILITIES
1. Reviewing the Risk Profile Report 4 4 100.00 10 10
2. Reviewing Bank’s Soundness Level Reports 2 2 100.00 10 10
3. Review and Feedback on Risk Appetite and Risk
4 1 200.00 5 10
Tolerance
4. Review of Bank Business Plan (RBB) and Company
1 1 100.00 5 5
Work Plan & Budget (RKAP)
5. Review of the Sustainable Finance
1 1 100.00 5 5
Action Plan (RAKB)
6. Recovery Plan Initiation Review 1 1 100.00 5 5
7. Review of the Preparation of the Resolution Plan 1 1 100.00 5 5
8. Review of Risk Management Policy Guidelines
1 1 100.00 5 5
(PKMR)
9. Review of Compliance Reports 4 4 100.00 5 5
10. Self-Assessment Report on the Implementation of
2 2 100.00 5 5
Corporate Governance
II. PLANNING AND REPORTING ASPECTS 15.00 15.00
11. Quarterly Activity Realization Report 4 4 100.00 5 5
12. Annual Activity Realization Report 1 1 100.00 5 5
13. Annual Work Program for the Following Year 1 1 100.00 5 5
ASPECTS OF OPERATIONAL AND COMPETENCY
III. 15.00 30.00
DEVELOPMENT
14. Conducting Committee Meetings 61 12 200.00 10 20
15. Competency Development Related to Duties and
Responsibilities 129.00 20 200.00 5 10
IV. DYNAMIC ASPECT 10 11.11
16. Carrying out other duties in accordance with the
100% 90% 111.11 10 11.111
Risk Management Division
Total 100 121.11
PT Bank Tabungan Negara (Persero) Tbk 575
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Corporate
Governance
Mechanism for The Dismissal and 5. The decision of dismissal as referred to in point 3, letters
Resignation of The Board of Commissioners a, b, c, d, and g, is made after the individual is given the
opportunity to defend themselves in the AGM.
1. The dismissal or replacement of members of the 6. If there is a family relationship between a member of
Board of Commissioners must prioritize the best the Board of Commissioners and a member of the
interests of the Company. Board of Directors up to the third degree, either through
2. The dismissal or replacement of members of the direct or collateral lineage, including relationships
Board of Commissioners, as mentioned above, arising from marriage, the AGM is authorized to dismiss
which takes place before the end of the member’s one of them.
term, must consider at least the following: 7. A member of the Board of Commissioners has the right
a. the member of the Board of Commissioners to resign from their position before the term ends by
is deemed unable to perform their duties and notifying the Company in writing of their intention.
responsibilities in managing and implementing the 8. A member of the Board of Commissioners who is a
Company’s health strategy; candidate for:
b. the dismissal or replacement of the members of the a. A member of the House of Representatives
Board of Commissioners is not based on subjective (DPR), Regional House Representatives (DPRD), or
assessments from shareholders but is based on Regional representative Council (DPD);
objective evaluations related to the management b. President or Vice President, and/or
of the Company; c. Governor, Deputy Governor, Regent, Deputy Regent,
c. the dismissal or replacement of members of the Mayor, or Deputy Mayor
Board of Commissioners has gone through the must resign and/or be dismissed from their position as
planning and applicable mechanism, which at a member of the Board of Commissioners under the
least takes into account the assessment from the Applicable laws and regulations, while observing their
committee responsible for the nomination function rights and obligations as stipulated by the regulations.
and has been scheduled in the AGM; 9. The Company is required to hold an AGM to decide on
d. the dismissal or replacement of members of the Board the resignation request of a member of the Board of
of Commissioners does not result in issues within the Commissioners within a maximum period of 90 (ninety)
organization and business activities of the Company; days after receiving the written notice of resignation.
e. the implementation of the dismissal or replacement 10. If the member of the Board of Commissioners resigns,
of members of the Board of Commissioners causing the number of members of the Board of
prioritizes good communication patterns with Commissioners to become less than 3 (three) people, the
relevant parties; and resignation is valid if it has been approved by the AGM
f. the process is carried out with a focus on and a new member of the Board of Commissioners has
implementing good corporate governance and the been appointed.
principle of prudence.
g. members of the Board of Commissioners are Nomination and Remuneration for
dismissed by the AGM. the Board of Directors and Board of
3. The dismissal of a member of the Board of Commissioners Commissioners
takes effect from the closing of the AGM.
4. A member of the Board of Commissioners may be BOARD OF DIRECTORS AND BOARD OF
dismissed at any time based on the decision of the COMMISSIONERS NOMINATION PROCEDURES
AGM if there is evidence of the following:
a. failure to perform their duties; Board of Directors Nomination Procedure
b. violation of the Articles of Association and/or
applicable laws and regulations; The nomination procedure for Directors has been
c. involvement in actions that harm the Company regulated in Special Policy No. KK.6-F dated 25 August 2023
and/or state; concerning Good Corporate Governance Procedures. The
d. engagement in actions that violate ethics and/or nomination procedures for Directors are as follows:
propriety that should be respected as a member 1. Members of the Board of Directors are appointed and
of the Board of Commissioners; dismissed by GMS.
e. being found guilty by a court decision that has 2. The selection of prospective members of the Board of
permanent legal force; Directors is carried out through a transparent selection
f. resignation; and nomination process, taking into account the
g. other reasons deemed appropriate by the AGM in
the best interests and objectives of the Company.
576 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
recommendations of the Board of Commissioners Procedure for Determining Remuneration of The
based on the study of the Remuneration and Board of Directors and Board of Commissioners
Nomination Committee, considering expertise, integrity,
honesty, leadership, experience, behavior, dedication, The Company has issued a Special Policy (KK)
and the adequacy of time for the progress of the Bank. No. 3-D regarding the Income of the Board of Directors,
3. Candidates for members of the Board of Directors Board of Commissioners, SEVP, and supporting organs
who are internal officials of the Company may be of the Board of Commissioners. The coverage aspects
proposed by the Commissioners through a review of of this policy include, among others, the objectives of
the Remuneration and Nomination Committee. implementing governance in providing remuneration,
4. The appointment of members of the Board of Directors variable remuneration and material risk takers. The
is carried out through a fit and proper test mechanism. Company determines remuneration for the Board of
Prospective members of the Board of Directors who Commissioners and Directors referring to the provisions
pass the test must sign a management contract of the Minister of State-Owned Enterprises Regulation
before being appointed as the Board of Directors. Number PER-3/MBU/03/2023 dated 20 March 2023
concerning Organs and Human Resources of State-
Board of Commissioners Nomination Procedure Owned Enterprises and the Decree of the Minister of
State-Owned Enterprises Number SK-181 /MBU/07/2023
The nomination procedures for the Board of Commissioners dated 4 July 2023 concerning Determination of the
are regulated in Special Policy No. KK.6-F dated 25 August Income of the Directors, Board of Commissioners
2023 concerning Good Corporate Governance Procedures and Supervisory Board of State-Owned Enterprises in
and Work Guidelines and Regulations for the Board of 2023, namely the amount of income of the Board of
Commissioners. The nomination procedures for the Board Commissioners and Directors is determined by the
of Commissioners are: General Meeting of Shareholders (GMS).
1. Members of the Board of Commissioners are appointed
and dismissed by GMS. The policy established at the General Meeting of
2. The selection of prospective members of the Board of Shareholders (GMS) grants authority and power to the
Commissioners is carried out through a transparent Series A Dwiwarna Shareholder to determine the amount
selection and nomination process, taking into account of tantiem for the 2024 fiscal year, as well as determine
the recommendations of the Board of Commissioners the salary/honorarium, allowances, facilities and other
based on the study of the Remuneration and incentives for the Board of Commissioners and Directors
Nomination Committee, considering expertise, integrity, as well as granting authority and power to the Board of
honesty, leadership, experience, behavior, dedication, Commissioners by first obtaining written approval from
and the adequacy of time for the progress of the Bank the Series A Dwiwarna Shareholders to determine the
. amount of tantiem, salary/ honorarium, allowances,
facilities and other incentives for the Board of Directors.
Implementation and Remuneration The procedures for determining the remuneration for
Procedure for the Board of Directors and the Board of Commissioners and the Board of Directors
Board of Commissioners are as follows:
Remuneration Policy of the Board of
Commissioners and Directors
The preparation of the remuneration policy is inseparable
from the Company’s capabilities and is always based
on a competitive, fair, and risk-based basis that is
in line with the directions and policies of the OJK. To
keep remuneration competitive, the Company always
performs benchmarking through surveys conducted by
independent parties.
PT Bank Tabungan Negara (Persero) Tbk 577
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Corporate
Governance
Procedure for Determining The Remuneration for The Board of Directors and Board of Commissioners:
The Board of Commissioners assigned the
Remuneration and Nomination Committee (KRN) to 1
conduct a remuneration review
KRN coordinates with the Human Capital Division (HCD) and related work units to prepare
2 remuneration proposals for the Board of Commissioners and Directors
KRN prepares recommendations for remuneration for the Board of Commissioners and
Directors to be submitted to the Board of Commissioners 3
4 The Board of Commissioners discussed the remuneration proposal submitted by KRN
The Board of Commissioners submits the proposed remuneration for the Board of
Commissioners and Directors to the GMS 5
The GMS gives authority and power to the Board
6 of Commissioners to determine by first obtaining
approval from the Series A Dwiwarna shareholders
The scope of the Company’s remuneration policy has 3. The implementation of variable remuneration is in
been adjusted to OJK Regulation No. 5/POJK.03/2015 accordance with regulatory provisions regarding the
and OJK Circular Lette No. 40/ SEOJK.03/2016 on application of remuneration for commercial banks.
the Implementation of Governance in Providing .
Remuneration for Commercial Banks, including: Indicators for Determining Remuneration for
1. The principle of prudence in remuneration is based Directors and Board of Commissioners
on performance and risk.
2. Determination of Material Risk Taker (MRT) is The Company refers to the Regulation of the Minister of
categorized as follows: State-Owned Enterprises Number PER-3/MBU/03/2023
a. Material Risk Takers (MRT) can be determined dated March 20, 2023 concerning Organs and Human
using qualitative methods according to the Resources of State-Owned Enterprises and Decree
portion of responsibility that affects the main risk of the Minister of State-Owned Enterprises Number
profile which will be determined in accordance SK-181/MBU/07/2023 dated July 4, 2023 concerning
with the risk profile evaluation determined by the Determination of Remunerations of Directors, Board of
Company every year. Commissioners, and Supervisory Board of State-Owned
b. Determination of the MRT category can also be Enterprises in 2023. Salary/Honorarium for members of
conducted quantitatively through a comparison the Board of Directors and Board of Commissioners is
of variable remuneration between MRT and determined, based on the following factors:
non-MRT employees with consideration of 1. Business scale factor
performance and also the risk level of the position 2. Business complexity factor
in question. 3. Inflation rate
4. Company’s financial condition and capability
5. Other factors that are relevant, and may not conflict
with laws and regulations
578 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
6. The composition of the Salary/Honorarium of the 1. Types of short-term remuneration consist of:
Board of Directors and the Board of Commissioners Honorarium, Allowances (holidays, transportation),
is determined as follows: Facilities (health, legal aid) and Tantiem.
a. The President Director’s salary is determined 2. Types of long-term and/or post-employment
using the internal guidelines set by the Minister. remuneration consist of Post-Employment Insurance
b. The Vice President Director’s salary is 95% of the and can also be given long-term incentives (LTI) and
President Director’s salary. Tantiem/Work Incentives, where in the Tantiem can
c. The salary of other members of the Board of be given additional long-term incentives (LTI)).
Directors is 85% of the President Director’s salary.
d. The Main Commissioner’s honorarium is 45% of The remuneration components of the Board of
the President Director’s salary. Commissioners and Directors are regulated as follows:
e. The honorarium for the Vice President 1. The income of the Bank’s Board of Directors and
Commissioner is 42.5% of the salary for the Board of Commissioners is determined by the GMS/
President Director. Minister.
f. The honorarium for members of the Board 2. The income of SEVP is determined by the Board of
of Commissioners is 90% of the President Directors.
Commissioner’s salary. 3. The income of members of the Bank’s Board of
Directors may consist of:
Meanwhile, the Company’s internal regulations are — Salary;
regulated in the provisions of Special Policy No. KK.3-D — Allowances;
concerning the Income of the Board of Directors, Board of — Facilities;
Commissioners, Senior Executive Vice President (SEVP), — Tantiem / Work Incentive / Special Incentive; and
and Supporting Organs of the Board of Commissioners. — LTI.
4. The income of members of the Bank’s Board of
Remuneration consists of a remuneration structure Commissioners may consist of:
that is oriented towards the Company’s sustainable — Honorarium;
development and encourages the achievement of — Allowance;
long-term goals. — Facilities;
— Tantiem / Work Incentive / Special Incentive; and
Structure and Amount of Nominal/ — LTI.
Remuneration for Each Director and Board of 5. SEVP member earnings
Commissioners — Salary;
— Allowances;
In accordance with the provisions of Special Policy (KK) — Facilities;
3.D Regarding the Income of the Board of Directors, Board — Tantiem / Work Incentive / Special Incentive; and
of Commissioners, Senior Executive Vice President (SEVP) — LTI.
and Supporting Organs of the Board of Commissioners,
the remuneration structure indicating the types and/ As of December 31, 2024, the Company has not provided
or short-term, long-term and/or post-employment long-term incentives (LTI) to members of the Board of
rewards is as follows: Directors and members of the Board of Commissioners.
PT Bank Tabungan Negara (Persero) Tbk 579
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Corporate
Governance
Ensure that BTN discloses information regarding details of remuneration and the total paid to each member of the
Board of Directors, including the President Director:
Fees
No. Name Position
Salary/ Honorarium Tantiem
1. Chandra Martha President Commissioner / Independent √ √
Hamzah
2. Iqbal Latanro Vice President Commissioner / Independent √ √
3. Armand B Arief Independent Commissioner √ √
4. Sentot A Sentausa Independent Commissioner √ √
5. Andin Hadiyanto Commissioner √ √
6. Herry Trisaputra Zuna Commissioner √ √
7. Himawan Arief Sugoto Commissioner √ √
8. Adi Sulistyowati ** Independent Commissioner √ √
9. Bambang Widjanarko ** Independent Commissioner √ √
10. Mohamad Yusuf Commissioner √ √
Permana ***
NUMBER OF BOARD OF COMMISSIONERS 17,752,317,580 40,925,306,100
1. Nixon L P. Napitupulu President Director √ √
2. Oni Febriarto Rahardjo Vice President Director √ √
3. Andi Nirwoto Director of Information Technology √ √
4. Elisabeth Novie Riswanti Director of Assets Management √ √
5. Jasmin Director of Distribution & Institutional Funding √ √
6. Setiyo Wibowo Director of Risk Management √ √
7. Hirwandi Gafar Director of Consumer √ √
8. Nofry Rony Poetra Director of Finance √ √
9. Eko Waluyo Director of Human Capital, Compliance & Legal √ √
10. Hakim Putratama Director of Operations & Customer Experience √ √
11. Muhammad Iqbal ** Director of SME & Retail Funding √ √
NUMBER OF DIRECTORS 44,766,872,581 103,433,604,000
Notes :
*). Provided to officials who do not occupy official residences.
**). Appointed at the 2024 Annual General Meeting of Shareholders (AGMS) on March 6, 2024.
***). Ended term of office at the 2024 AGMS on March 6, 2024.
580 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Allowance Other Facilities
Retirement PPh21
Transportation Legal Others Total
Holiday Insurance Housing Health allowance
Facilities/ Assistance (Natura
Allowance & BPJS Allowance* Facilities
Allowances Facilities Facilities)
Insurance
√ √ - √ √ - - √ √
√ √ - √ √ - - √ √
√ √ - √ √ - - √ √
√ √ - √ √ - - √ √
√ √ - √ √ - - √ √
√ √ - √ √ - - √ √
√ √ - √ √ - - √ √
√ √ - √ √ - - √ √
√ √ - √ √ - - √ √
√ √ - √ √ - - √ √
1,622,720,000 3,777,493,892 - 3,466,200,000 3,244,748,818 - - 9,853,613,338 80,642,399,728
√ √ √ √ √ - √ √ √
√ √ √ √ √ - √ √ √
√ √ √ √ √ - √ √ √
√ √ √ √ √ - √ √ √
√ √ √ √ √ - √ √ √
√ √ √ √ √ - √ √ √
√ √ √ √ √ - √ √ √
√ √ √ √ √ - √ √ √
√ √ √ √ √ - √ √ √
√ √ √ √ √ - √ √ √
√ √ √ √ √ - - √ √
3,791,350,000 12,634,242,770 3,575,000,000 9,141,610,662 3,100,304,215 - 233,921,500 33,949,967,455 214,626,873,183
PT Bank Tabungan Negara (Persero) Tbk 581
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Corporate
Governance
Diversity Policy for the Board of 2024 shows that the ratio of women in nominated talent
Directors and Board of Commissioner is 28% and the ratio of young top talent (≤ 42 years old)
in nominated talent is 16%. Going forward, the Company
Diversity of Policy for the Board of Commissioners and will strive to be consistent in ensuring the diversity of
Directors The diversity policy for the composition of the Board of Commissioners and Board of Directors,
the Company’s Board of Commissioners and Directors especially regarding gender and age diversity..
is regulated in the Articles of Association and Board
Manual which stipulate that the Board of Commissioners Diversity in the Composition of the Board
and Directors are a combination of professionals who of Directors
have the knowledge and experience required by the
Company to enable an effective decision-making Diversity Aspects in the Composition of the Board of
process, efficient and immediate. In determining Directors, including:
the members of the Board of Commissioners and 1. Age
Directors, the Company always strives to ensure that Members of the Board of Directors represent a
the composition of the Board of Commissioners and diverse range of age groups.
Directors is diversein terms of competency, gender and 2. Gender
age (presence of young top talent). Gender diversity is considered among the members
of the Board of Directors.
The diversity of the composition adapts to the needs, 3. Education, Experience, and Expertise; having at least:
level of complexity and the Company’s strategic plan a. One member with expertise/work experience/
so it is expected that the development or resolution of education in economics, business, or finance;
a problem can be overlooked from various educational b. One member with expertise/work experience/
perspectives, competencies, and experience education in the banking industry; and/or
. c. One member with expertise/work experience/
education in risk management.
In accordance with the diversity policy set by the Ministry
of SOEs, the target ratio of women in nominated talent is The diverse composition of the Company’s Board of
25% and the target ratio of young top talent (≤ 42 years Directors is presented in the table below..
old) in nominated talent is 15%. The target achievement in
Table of Diversity in the Composition of the Board of Directors
Name Position Age Gender Education Work Experience Expertise
Nixon L.P. President 55 years Male Bachelor of Experience in banking Economics
Napitupulu Director old Economics
Oni Febriarto Vice President 53 years Male Bachelor of Experience in banking Management
Rahardjo Director old Engineering
Master of
Management
Andi Nirwoto Director of 54 years Male Bachelor of Experience in banking Engineering,
Information old Engineering, Master Finance
Technology of Finance
Elisabeth Director 57 years Female Bachelor of Law Experience in banking Law
Novie of Assets old (Civil Law)
Riswanti Management
Jasmin Director of 60 years Male Bachelor of Experience in banking Accounting,
Distribution old Economics Business
and (Accounting),
Institutional International
Funding Business Degree
582 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Name Position Age Gender Education Work Experience Expertise
Setiyo Director 47 years Male Bachelor of Experience in banking Engineering,
Wibowo Of Risk old Electrical Finance
Management Engineering, MBA in
Finance & Banking
Hirwandi Director of 56 years Male Bachelor of Civil Experience in banking Civil Engineering
Gafar Consumer old Engineering
Nofry Rony Director of 56 years Male Bachelor of Experience in banking Economics
Poetra Finance old Economics, MBA in
Business
Eko Waluyo Director 53 years Male Bachelor of Experience in banking Economics,
of Human old Economics, Master Management
Capital, of Management,
Compliance, MBA from Gatoon
and Legal College of
Business, Short
Course Program in
Cooperation with
MM UGM
Hakim Director of 48 years Male Bachelor of Political Experience in banking International
Putratama Operations old Science, Master of Relations,
& Customer Science International
Experience Business
Muhammad Director of 51 years Male Bachelor of Experience in banking Management
Iqbal* SME & Retail old Industrial
Funding Engineering,
Master of General
Management,
Master of Business
Administration
* Appointed during the Annual General Meeting of Shareholders (AGMS) on March 6, 2024, and passed the fit and proper test on August 8, 2024.
DIVERSITY IN THE COMPOSITION OF THE BOARD OF COMMISSIONERS
The diversity aspects in the composition of the Board of Commissioners include:
1. Age
Members of the Board of Commissioners represent a variety of age groups.
2. Gender
Gender diversity is taken into consideration for the members of the Board of Commissioners.
3. Education, Experience, and Expertise; The Board of Commissioners includes at least:
a. One member with expertise/work experience/education in economics, business, or finance;
d. One member with expertise/work experience/education in the banking industry; and/or
e. One member with expertise/work experience/education in risk management.
4. Independence
a. The majority of the Board of Commissioners members are Independent Commissioners.
b. The tenure of Independent Commissioners is limited to 2 (two) consecutive terms or a maximum of 10 (ten) years.
PT Bank Tabungan Negara (Persero) Tbk 583
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Corporate
Governance
The diversity in the composition of the Board of Commissioners is presented in the table below
Table of Diversity in Composition of the Board of Commissioners
Work
Name Position Period Age Gender Education Expertise
Experience
Chandra M. Komisaris Second 57 years Male Sarjana (S1) Hukum Memiliki Hukum,
Hamzah Utama/ old pengalaman Keuangan,
Independen kerja pada Law dan People
Firm dan Komisi Management
Pemberantasan
Korupsi
Iqbal Wakil First 66 years Male • Sarjana (S1) Memiliki Perbankan,
Latanro Komisaris old Ekonomi pengalaman Kepatuhan, dan
Utama/ • Magister (S2) kerja pada Jasa Manajemen
Independen Manajemen Bisnis Keuangan dan Risiko
Jasa Pemeringkat
Efek
Armand B. Komisaris Second 72 years Male • Sarjana (S1) Memiliki Perbankan,
Arief Independen old Business pengalaman Manajemen
Administration kerja pada Jasa Risiko, dan
• Master (S2) Keuangan dan Manajemen
Business Regulator Bisnis
Administration Keuangan
Sentot A. Komisaris First 67 years Male • Sarjana (S1) Memiliki Statistika,
Sentausa Independen old Statistika pengalaman Manajemen
• Master (S2) kerja pada Jasa Bisnis,
Business Keuangan Perbankan, dan
Administration Manajemen
Risiko
Adi Komisaris First 57 years Female Sarjana (S1) Ekonomi Memiliki Perbankan,
Sulistyowati* Independen old Manajemen pengalaman Manajemen
kerja pada Jasa Risiko, dan
Keuangan Manajemen
Bisnis
Bambang Komisaris First 61 years Male • Sarjana (S1) Memiliki Akuntansi,
Widjanarko* Independen old Akuntansi pengalaman Audit,
• Magister (S2) Bisnis kerja pada Perbankan
dan Keuangan Regulator Syariah, dan
Keuangan Manajemen
Bisnis
Andin Komisaris Second 58 years Male • Sarjana (S1) Memiliki Keuangan dan
Hadiyanto old Ekonomi pengalaman Ekonomi Makro
• Master (S2) kerja pada
International Kementerian
Development Keuangan RI,
• Doctor (S3) Kementerian
International Perdagangan,
Development World Bank Asian
Infrastruktur
Investment Bank
(AIIB) dan AMRO
Herry Komisaris First 56 years Male • Sarjana (S1) Teknik Memiliki Ekonomi, Teknik
Trisaputra old Sipil pengalaman Pembangunan
Zuna • Sarjana (S1) kerja pada Perumahan
Manajemen Kementerian dan
• Magister (S2) Kementerian Infrastruktur
Sistem dan Teknik Pekerjaan Umum
Jalan Raya dan Perumahan
• Doktor (S3) Teknik Rakyat
Sipil
584 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Work
Name Position Period Age Gender Education Expertise
Experience
Himawan Komisaris First 60 years Male • Sarjana (S1) Teknik Memiliki Properti,
Arief Sugoto old Sipil pengalaman Distribusi dan
• Magister (S2) Teknik kerja pada Perdagangan,
Sipil Kementerian Manajemen.
Kementerian
Agraria dan Tata
Ruang/Badan
Pertanahan
Nasional
Mohamad Komisaris First 48 years Male Sarjana (S1) Ekonomi Memiliki Perbankan,
Yusuf old pengalaman Kepatuhan, dan
Permana** kerja pada Manajemen
Kementerian Risiko
Sekretariat
Negara dan
perusahaan
BUMN
* Appointed during the Annual General Meeting of Shareholders (AGMS) on March 6, 2024, and passed the fit and proper assessment on October 7, 2024
** Term ended on March 4, 2024, as confirmed in the AGMS on March 6, 2024
Transparency of Share Ownership of the Board of Directors and Board of
Commissioners
Share Ownership of Members of the Board of Directors and the Board of Commissioners
The Board of Directors and Board of Commissioners have disclosed their and/or family’s share ownership which reaches
5% or more in the Company or other companies domiciled inside and outside the country. For share ownership up to
December 31, 2023, the Board of Directors and the Board of Commissioners do not own shares with total ownership
reaching 5% or more, both in the Company and other companies.
Board of Directors Share Ownership of 5% or More
Share Ownership (shares)
Name Position
Other
Bank BTN Other Banks Financial institutions
Companies
Nixon L.P. Napitupulu President Director Nil Nil Nil Nil
Oni Febriarto Vice President Director
Nil Nil Nil Nil
Rahardjo
Andi Nirwoto Director of IT and Digital Nil Nil Nil Nil
Elisabeth Novie Director of Assets
Nil Nil Nil Nil
Riswanti Management
Jasmin Director of Distribution
Nil Nil Nil Nil
and Funding
Setiyo Wibowo Director of Risk
Nil Nil Nil Nil
Management
Hirwandi Gafar Director of Consumer Nil Nil Nil Nil
Nofry Rony Poetra Director of Finance Nil Nil Nil Nil
Eko Waluyo Director of Human Capital,
Nil Nil Nil Nil
Compliance, and Legal
Hakim Putratama Director of Institutional
Nil Nil Nil Nil
Banking
Muhammad Iqbal* Director of SME & Retail
Nil Nil Nil Nil
Funding
*Appointed during the Annual General Meeting of Shareholders (AGMS) on March 6, 2024, and passed the fit and proper test on August 8, 2024.
PT Bank Tabungan Negara (Persero) Tbk 585
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Corporate
Governance
Board of Commissioners Share Ownership of 5% or More
Share Ownership (shares)
Name Position
Other
Bank BTN Other Banks Financial institutions
Companies
Chandra M. President Commissioner/
Nil Nil Nil Nil
Hamzah Independent
Iqbal Latanro Vice President Commissioner
Nil Nil Nil Nil
/ Independent
Armand B. Arief Independent Commissioner Nil Nil Nil Nil
Sentot A. Sentausa Independent Commissioner Nil Nil Nil Nil
Adi Sulistyowati* Independent Commissioner Nil Nil Nil Nil
Bambang Independent Commissioner
Nil Nil Nil Nil
Widjanarko*
Andin Hadiyanto Commissioner Nil Nil Nil Nil
Herry Trisaputra Commissioner
Nil Nil Nil Nil
Zuna
Himawan Arief Commissioner
Nil Nil Nil Nil
Sugoto
Mohamad Yusuf Commissioner
Nil Nil Nil Nil
Permana**
* Appointed during the Annual General Meeting of Shareholders (AGMS) on March 6, 2024, and passed the fit and proper assessment on October 7, 2024
** Term ended on March 4, 2024, as confirmed in the AGMS on March 6, 2024
Share Ownership Transactions of the Board of Directors and the Board of Commissi
Share ownership transactions for the Board of Directors and the Board of Commissioners, including submission of reports to
Regulators referring to the OJK Regulation Number 11/POJK.04/2017 Concerning Ownership Reports or Any Changes in Public
Company Share Ownership, Decree of the Directors of PT Bursa Efek Indonesia Number Kep-00066 /BEI/09-2022 Regarding
Amendments to Regulation Number I-E concerning Obligations for Submitting Information, and the Company’s Articles
of Association. Members of the Board of Directors and Board of Commissioners are required to submit information to the
Company through the Corporate Secretary regarding ownership and any changes in ownership of the Company’s shares
no later than 3 (three) working days and to submit to the OJK regarding ownership and any changes in ownership of the
shares of the Public Company (dhi.BBTN) both directly and indirectly. The report must be submitted no later than 10 (ten)
days since the ownership or change in ownership of Public Company shares.
The share ownership transactions of the Board of Directors and Board of Commissioners during 2024 are as follows..
Number of Shares
and Percentage of
Share Ownership Number Purchase
Tanggal Ownership
No. Name Kategori
Transaksi
of Shares Price per
status
Transaction Purpose
Purchased Share
Before After
transaction transaction
1. Nixon L.P. Board of 24 April 4.250.500 5.399.000 1.148.500 Rp1.382,- Direct Fulfillment of OJK
Napitupulu Directors 2024 Regulation Number
45/POJK.03/2015
dated December
23, 2015 concerning
Implementation
of Governance in
the Provision of
Remuneration for
Commercial Banks
586 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Number of Shares
and Percentage of
Share Ownership Number Purchase
Tanggal Ownership
No. Name Kategori
Transaksi
of Shares Price per
status
Transaction Purpose
Purchased Share
Before After
transaction transaction
2. Oni Board of 24 April 308.000 1.149.100 841.100 Rp1.382,- Direct Pemenuhan
Febriarto Directors 2024 Peraturan Otoritas
Rahardjo Jasa Keuangan
Nomor 45/
POJK.03/2015
tanggal 23
Desember 2015
tentang Penerapan
Tata Kelola Dalam
Pemberian
Remunerasi Bagi
Bank Umum
3. Andi Board of 24 April 1.822.161 2.818.561 996.400 Rp1.382,- Direct Pemenuhan
Nirwoto Directors 2024 Peraturan Otoritas
Jasa Keuangan
Nomor 45/
POJK.03/2015
tanggal 23
Desember 2015
tentang Penerapan
Tata Kelola Dalam
Pemberian
Remunerasi Bagi
Bank Umum
4. Elisabeth Board of 24 April 1.733.200 2.729.600 996.400 Rp1.382,- Direct Pemenuhan
Novie Directors 2024 Peraturan Otoritas
Riswanti Jasa Keuangan
Nomor 45/
POJK.03/2015
tanggal 23
Desember 2015
tentang Penerapan
Tata Kelola Dalam
Pemberian
Remunerasi Bagi
Bank Umum
5. Jasmin Board of 24 April 2.848.030 3.844.430 996.400 Rp1.382,- Direct Pemenuhan
Directors 2024 Peraturan Otoritas
Jasa Keuangan
Nomor 45/
POJK.03/2015
tanggal 23
Desember 2015
tentang Penerapan
Tata Kelola Dalam
Pemberian
Remunerasi Bagi
Bank Umum
6. Setiyo Board of 24 April 1.892.700 2.889.100 996.400 Rp1.382,- Direct Pemenuhan
Wibowo Directors 2024 Peraturan Otoritas
Jasa Keuangan
Nomor 45/
POJK.03/2015
tanggal 23
Desember 2015
tentang Penerapan
Tata Kelola Dalam
Pemberian
Remunerasi Bagi
Bank Umum
PT Bank Tabungan Negara (Persero) Tbk 587
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Governance
Number of Shares
and Percentage of
Share Ownership Number Purchase
Tanggal Ownership
No. Name Kategori
Transaksi
of Shares Price per
status
Transaction Purpose
Purchased Share
Before After
transaction transaction
7. Hirwandi Board of 24 April 1.763.314 2.759.714 996.400 Rp1.382,- Direct Fulfillment of OJK
Gafar Directors 2024 Regulation Number
45/POJK.03/2015
dated December
23, 2015 concerning
Implementation
of Governance in
the Provision of
Remuneration for
Commercial Banks
8. Nofry Rony Board of 24 April 2.531.022 3.527.422 996.400 Rp1.382,- Direct Fulfillment of OJK
Poetra Directors 2024 Regulation Number
45/POJK.03/2015
dated December
23, 2015 concerning
Implementation
of Governance in
the Provision of
Remuneration for
Commercial Banks
9. Eko Board of 24 April 1.871.964 2.868.364 996.400 Rp1.382,- Direct Fulfillment of OJK
Waluyo Directors 2024 Regulation Number
45/POJK.03/2015
dated December
23, 2015 concerning
Implementation
of Governance in
the Provision of
Remuneration for
Commercial Banks
10. Hakim Board of 24 April 0 794.400 794.400 Rp1.382,- Direct Fulfillment of OJK
Putratama Directors 2024 Regulation Number
45/POJK.03/2015
dated December
23, 2015 concerning
Implementation
of Governance in
the Provision of
Remuneration for
Commercial Banks
588 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Number of Shares
and Percentage of
Share Ownership Number Purchase
Tanggal Ownership
No. Name Kategori
Transaksi
of Shares Price per
status
Transaction Purpose
Purchased Share
Before After
transaction transaction
11. Himawan Board of 24 April 404.600 879.300 474.700 Rp1.382,- Direct Fulfillment of OJK
Arief Commissioners 2024 Regulation Number
Sugoto 45/POJK.03/2015
dated December
23, 2015 concerning
Implementation
of Governance in
the Provision of
Remuneration for
Commercial Banks
12. Herry Board of 24 April 404.600 879.300 474.700 Rp1.382,- Direct Fulfillment of OJK
Trisaputra Commissioners 2024 Regulation Number
Zuna 45/POJK.03/2015
dated December
23, 2015 concerning
Implementation
of Governance in
the Provision of
Remuneration for
Commercial Banks
Organs and Committees Under the Board of Commissioners
Secretary of the Board of Commissioners
The secretary of the Board of Commissioners of the Company is appointed by the Board of Commissioners and is
responsible to the Board of Commissioners of the Company. The responsibilities of the Secretary of the Board of
Commissioners include organizing the administration, assisting the Board of Commissioners in performing the
oversight function of the effective performance of the Company, and ensuring that the Board of Commissioners has
implemented the principles of GCG properly.
Duties and Responsibilities of the Board of Commissioners Secretary
The duties and responsibilities as Secretary of the Board of Commissioners following the regulation of the minister of
SOEs are to conduct activities to assist the Board of Commissioners in carrying out their duties in the form of:
1. Preparing for the meeting, including the briefing sheet of the Board of Commissioners;
2. Creating the Minutes of Meetings of the Board of Commissioners following the provisions of the Articles of
Association;
3. Administering the documents of the Board of Commissioner, both incoming letters and exit letters, Minutes of
Meetings, and other documents;
4. Drafting work plan and budget (RKAP) of the Board of Commissioners.
5. Drafting the reports of the Board of Commissioners.
6. Carrying out other duties of the Board of Commissioners.
PT Bank Tabungan Negara (Persero) Tbk 589
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Governance
Profile of Secretary of The Board of Commissioners
The brief profile of the Secretary of the Board of Commissioners of the Company is as follows.
Educational Background
• Bachelor of Accounting, University of Indonesia (2009)
• Master of Accounting, Gadjah Mada University (2012)
Work Experience
• Middle State Enterprise Governance at Assistant Deputy for TJSL - Ministry of SOEs
(November 2023—present)
• Junior State Enterprise Governance at Assistant Deputy for TJSL - Ministry of SOEs
(November 2021—October 2023)
• Secretary of the Board of Commissioners of PT Bank Tabungan Negara
(Persero) Tbk (October 2022—present)
• Secretary of the Supervisory Board of Perum Bulog (November 2019—
September 2022)
• Secretary of the Board of Commissioners of PT Bank Negara Indonesia (Persero)
Tbk (July 2017—October 2019)
• Secretary of the Board of Commissioners of PT Pembangunan Perumahan
(Persero) Tbk (April 2016—July 2017).
Fahrudin Legal Basis for Appointment
Secretary of the Board of Board of Commissioners Letters No. 06/KOM/BTN/2022 dated September 28,
Commissioners 2022.
.
Indonesian Citizen, Period of Service
Temanggung, November 19, 1983
November 01, 2022 – October 31, 2025 (Period I).
(41 years ols as of December 2024),
domiciled Central Jakarta City.
Jabatan Rangkap
Management of Middle State Companies at the Assistant Deputy for TJSL,
Ministry of BUMN.
Competency Development of the Board of Commissioner Secretary
Training and Competency Development
Time and place Implementation Organizer
Types/Materials
BTN Leadership Forum 2 - 2024 May 2, 2024 s.d. May 4, 2024 in Bali McKinsey & PwC
Innovation and Entrepreneurship: Cutting-edge November 4, 2024 s.d. November 8, 2024 in AGLP
Insights from China China
Boardroom Bound: Accelerating Growth to October 25, 2024 in Batam LPPI
Embrace The Future BTN
Implementation of Duties of the Board of Commissioners Secretary
The Secretary of the Board of Commissioners shall carry out the following duties:
1. To carry out administrative activities within the secretariat of the Board of Commissioners.
2. To Organize Board of Commissioners Meetings and meetings between the Board of Commissioners and
Shareholders, Directors, and other stakeholders, including preparing meeting invitations, preparing meeting
materials, and preparing minutes of meetings of the Board of Commissioners, including minutes of meetings
between the Board of Commissioners and the Board of Directors.
3. To deliver the original minutes of the Board of Commissioners meeting to the Company.
4. To draft the Work Plan and the Board of Commissioners’ Budget (RKAP).
5. To prepare the Board of Commissioners reports.
6. To ensure that the Board of Commissioners complies with statutory regulations and applies the principles of good
corporate governance.
7. To provide the information required by the Board of Commissioners periodically and/or at any time it is requested.
590 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
8. To coordinate Committee members (if needed) to 9. OJK Regulation Number 17 of 2023 concerning
facilitate the duty of the Board of Commissioners. Implementation of Governance for Commercial
9. Acting as a liaison officer for the Board of Banks;
Commissioners with other parties. 10. Financial Services Authority Regulation Number
10. Collecting data, reports and/or information relevant 2 of 2024 dated February 15, 2024, concerning
to the implementation of the duties of the Board of the Implementation of Sharia Governance for
Commissioners. Commercial Banks and Sharia Business Units;
11. To perform other duties assigned by the Board 11. Financial Services Authority Regulation Number
of Commissioners regarding the duties and the 12 of 2024 dated July 23, 2024, concerning the
functions of the Board of Commissioners. Implementation of Anti-fraud Strategies for Financial
Service Institutions;
Audit Committee 12. Financial Service Authority Regulation Number 15 of
2024 dated October 2, 2024, concerning the Integrity
The Company establishes the Audit Committee in order of Bank Financial Reporting;
to support the Board of Commissioners in carrying out 13. OJK Circular Letter Number 35/SEOJK.03/2017
the supervisory functions, including monitoring and concerning Standard Guidelines for Internal Control
evaluating the implementation of the internal control Systems for Commercial Banks;
system, assessing the implementations of activities and 14. Bank Indonesia Circular Letter No. 12/13/DPbS//2010
the audit results carried out by the Internal Audit Unit and regarding the Implementation of Good Corporate
external auditors, reviewing financial information to be Governance for Sharia Commercial Banks and
issued by the Company, and reviewing the compliance Sharia Business Units;
with the provisions related to the Company’s activities. 15. Articles of Association of PT Bank Tabungan Negara
*Persero) Tbk;
Legal Basis for Establishing the Audit Committee 16. Board of Commissioners Decree Number 18/KOM/
BTN/2024 dated December 18, 2024, regarding the
DasThe establishment of the Audit Committee is based Guidelines and Rules of Procedure for the Board
on the following regulations: of Commissioners of PT Bank Tabungan Negara
1. Regulation of the Minister of State-Owned Enterprises (Persero) Tbk;
Number PER-2/MBU/03/2023 concerning Guidelines
for Governance and Significant Corporate Activities Duties and Responsibilities of the Audit
of State-Owned Enterprises; Committee
2. Regulation of the Minister of State-Owned Enterprises
Number PER-3/MBU/03/2023 concerning Organs In carrying out its functions, the Audit Committee shall
and Human Resources of State-Owned Enterprises; perform the following duties and responsibilities::
3. Decree of the Deputy for Finance and Risk 1. Internal and External Audit
Management of the Ministry of State-Owned a. Assisting the Board of Commissioners in ensuring
Enterprises of the Republic of Indonesia and reviewing the effectiveness of the internal
No. SK-5/DKU.MBU/11/2024 dated November 11, 2024, control system, based on information obtained
concerning Technical Guidelines for Internal Control from the Internal Audit Unit (SKAI) at least once a
Over Financial Reporting (ICFR) of State-Owned year;
Enterprises; b. Providing recommendations to the Board of
4. OJK Regulation No. 33/ POJK.04/2014 dated December Commissioners regarding: appointment and
8, 2014, concerning the Board of Commissioners of removal of the Head of the Internal Audit Work
Issuers of Public Companies; Unit, and provision of annual remuneration for
5. OJK Regulation No. 55/ POJK.04/2015 dated the Internal Audit Work Unit as a whole as well as
December 23, 2015, concerning the Establishment performance awards;
and the Guidelines for the work of Implementation of c. Providing recommendations to the Board of
the Audit Committee; Commissioners regarding the preparation of the
6. OJK Regulation No. 01/ POJK.03/2019 dated January audit plan, scope, and budget for the Internal
28, 2019, concerning the implementation of the Audit Unit;
Internal Audit Function in Commercial Banks; d. Monitoring and evaluating the audit planning,
7. OJK Regulation Number 9 of 2023 concerning the Use audit implementation, and follow-up on the
of Public Accounting Services and Public Accounting results of internal and external audits to assess
Firms in Financial Services Activities; the adequacy of internal control;
8. Financial Services Authority Regulation Number 12 of
2023 dated July 12, 2023, concerning Sharia Business
Units;
PT Bank Tabungan Negara (Persero) Tbk 591
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Corporate
Governance
e. Reviewing and evaluating internal auditor reports b. Carrying out the procurement process
periodically, recommending and ensuring that for prospective public accounting firms in
the Board of Directors takes corrective action to accordance with the provisions for procurement
overcome control weaknesses, fraud, compliance of the Company goods and services, and if
issues with policies and laws and regulations or necessary, request assistance from the Board of
other problems identified and reported by the Directors in the procurement process.
Internal Audit Work Unit; c. Provide recommendations to the Board of
f. Carrying out monitoring and evaluation used Commissioners regarding the appointment and/
to provide recommendations kepada Dewan or replacement of Public Accountants/Public
Komisaris paling sedikit terhadap: Accounting Firms based on independence,
1) Implementation of the duties of the internal scope of assignment, and service fees;
audit work unit. d. Evaluating the implementation of audit services
2) Implementation of follow-up actions by the for annual financial information carried out by
Board of Directors regarding the findings Accountants/ Public Accountants/Public Accounting
of the Company’s internal audit work unit, Firms.
external auditors, results of supervision by e. Monitoring and reviewing the financial reporting
the Financial Services Authority, and/or process audited by the External Auditor;
results of supervision by other authorities and f. Ensuring the credibility and objectivity of the
institutions. Company’s financial statements to be issued
g. Monitoring, reviewing, and assessing the to external parties and regulatory bodies,
effectiveness of the implementation of Internal including addressing complaints and/or notes
and External Audit, including the management of of irregularities in the reports during the Audit
the Whistleblowing System (WBS); Committee’s review period;
h. Ensuring the Internal Audit Unit communicates with g. reviewing the financial information to be released
the Board of Directors, Board of Commissioners, by the Company to the public and/or regulatory
Sharia Supervisory Board, External Auditors, Bank authorities, including financial statements,
Indonesia, and the Financial Services Authority projections, and other financial-related reports,
(OJK); as well as reviewing the monthly financial
i. Evaluating the performance of the Internal Audit performance review;
Unit; h. Providing an independent opinion in the event of
j. Ensuring the objectivity, independence, and a difference of opinion between management
integrity of Internal and External Auditors in and the Accountant regarding the services
performing their duties; provided;
k. Providing recommendations to the Board of i. Reviewing complaints related to the Company’s
Commissioners regarding the issuance of the accounting and financial reporting processes.
Internal Audit Charter; 3. Others
l. Providing recommendations to the Board of a. Providing evaluations/recommendations to
Commissioners on the appointment of an the Board of Commissioners regarding the
independent external quality controller to review appointment, reappointment and removal of Rating
the performance of the Internal Audit Unit; Companies to carry out Sound Level Assessments
2. Financial Reporting (Company Ratings) based on independence,
a. Conducting monitoring and evaluation of: scope of assignment and service fees.
1) Implementation of internal control policies b. Providing recommendations regarding
and procedures in the Company’s financial improvements to the management control
reporting process (Internal Control over system and its implementation.
Financial Reporting or ICOFR); c. Ensuring that there are satisfactory evaluation
2) The conformity of Financial Statements procedures for all information issued by the
with financial accounting standards and Company.
regulations set by the Financial Services d. Identifying matters that require the attention
Authority (OJK) regarding the recording of of the Board of Commissioners as well as other
financial transactions; duties of the Board of Commissioners.
The results of the monitoring and evaluation are e. Carrying out other authorities, duties and
used to provide recommendations to the Board responsibilities related to its functions.
of Commissioners to ensure the integrity of the f. Reviewing compliance with laws and regulations
financial reporting process in the Company. relating to Company activities.
g. Reviewing and providing advice to the Board of
Commissioners regarding potential conflicts of
interest of the Company.
592 PT Bank Tabungan Negara (Persero) Tbk
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h. Maintaining the confidentiality of documents, i. Carrying out other duties of the Board of
data and Company information; and Commissioners in accordance with the Audit
Committee’s field of duties.
Audit Committee Charter
The Audit Committee has a Charter and Code of Conduct based on the Decree of the Board of Commissioners
No. 19/KOM/BTN/2024, regarding the Charter and Code of Conduct of the Audit Committee of PT Bank Tabungan
Negara (Persero) Tbk. The Guidelines and Procedures for the Work or the Audit Committee Charter serve as a reference
for the Audit Committee in carrying out its duties effectively. The Audit Committee Charter is created with the aim of
being the basis and guidance for the Audit Committee in carrying out its duties, including monitoring and evaluating
the implementation of the internal control system, assessing the implementation of audit results carried out by the
Internal Audit Unit and external Auditors, reviewing financial information to be issued by the Company, and reviewing
the compliance with regulations relating to the Company’s activities.
The contents of the Audit Committee Guidelines and Work Rules (Charter) include, among others:
Article 1 General Provisions
General Provisions, the Purpose of
Chapter I Establishing the Audit Committee
Definition, Purpose, and Objectives of the Guidelines and
Charter Article 2
Procedures for the Work of the Audit Committee.
Article 3 Audit Committee Responsibilities and Authorities
Duties, Responsibilities, and
Chapter II Authorities of the Audit Committee
Article 4 Audit Committee Obligations
Article 5 Procedures and Working Methods of the Audit
Working Procedures, Information Committee Akses dan Kerahasiaan Informasi
Access and Confidentiality,
Chapter III Composition, Structure, and Article 6 Access to and Confidentiality of Information
Membership Requirements
Structure, Appointment, and Termination of the Audit
Article 7
Committee
Article 8 Membership Requirements of the Audit Committee
Article 9 Audit Committee Meetings
Meeting, Reporting, Work Plan,
Chapter IV Budget, Income, and Audit Article 10 Audit Committee Reporting
Committee Service Period
Article 11 Work Plan and Budget of the Audit Committee
Article 12 Compensation for Audit Committee Members
Article 13 Term of Office
Education, Support Personnel, and
Chapter V Complaints Handling Enhancement of Professionalism for Audit Committee
Article 14
Members and the Use of Support Staff
Handling Complaints or Reports of Alleged Violations
Article 15
Related to Financial Reports
Chapter VI Evaluation and closing
Article 16 Evaluation
Authorities of the Audit Committee
The Audit Committee is granted authority by the Board of Commissioners to:
1. Access all relevant information, including documents, and data information about employees, funds, assets, and
resources of the Company that are required in relation to the duties and functions of the Audit Committee.
2. Communicate directly with employees including the Board of Directors and those who carry out the internal audit,
risk management, and accountants regarding the responsibilities of the Audit Committee.
3. Involve independent parties outside the members of the Audit Committee who are needed to assist them in
carrying out their duties (if needed).
4. Do other authorities assigned by the Board of Commissioners.
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Term of Office of the Audit Committee including Independent Commissioners from both within
and outside the Company. The membership of the Audit
The term of office for the Audit Committee members Committee must include at least 1 (one) Independent
who are not members of the Board of Commissioners is Commissioner who also serves as the Chair, 1 (one)
no more than (3) three years and may be extended for 1 Independent Party with expertise in finance/accounting,
(one) or 2 (two) more years of service, without prejudice and 1 (one) Independent Party with expertise in legal/
to the right of the Board of Commissioners to dismiss banking matters. This composition ensures a diverse
them at any time.. and qualified team overseeing financial governance
and compliance matters. .
Structure, Membership, and Expertise of the Audit
Committee The chairman and members of the Audit Committee
are appointed and dismissed by the Board of
The Audit Committee is established by the Board Commissioners. The Chairman of the Audit Committee
of Commissioners, consisting of a chairperson and is an Independent Commissioner. Audit Committee
members, all of whom must be entirely independent. The members may come from members of the Board of
committee comprises a minimum of 3 (three) members, Commissioners or outside the Company.
The structure, membership, and expertise of the Audit Committee are listed in the table below..
Table of Structure, Membership, and Expertise of the Audit Committee
Term of Office
Name Position Information Expertise Period Basis of Appointment
Starting End
Iqbal Chairperson Vice President Banking, First March 10, AGM 2026 Board of
Latanro concurrently Commissioner/ Compliance, Risk 2021 Commissioner’s
serving as a Independent Management, Decission Letter Number
member and People 01/KOM/BTN/2021 dated
Management March 24,2021
Sentot A. Member Independent Banking, First March 2, AGM 2027 Board of Commissioners
Sentausa Commissioner Compliance, Risk 2022 Decree Number 03/KOM/
Management, BTN/2022 dated March
and Business 17, 2022
Administration
Bambang Member1 Independent Accounting, Audit, First March 13, 2029 AGM Board of Commissioners
Widjanarko Commissioner² Compliance, 2024 Decision Number 06/
Banking, Islamic KOM/BTN/2024 dated
Banking, and March 13, 2024
Business
Management
Andin Member2 Commissioner Banking, Second March 6, October Board of Commissioners
Hadiyanto Compliance, Risk 2024 15, 2024 Decision Number 02/
Management, KOM/BTN/2024 dated
and Business March 6, 2024
Administration
Endang A. Member3 Independent Audit, Banking, First March 13, March 12, Board of Directors
Suprijatna Party Islamic Banking, 2023 2026 Decisions Number 167/
and Accounting DIR/2023 Dated March
8, 2023
Indra Jaka Member4 Independent Audit, First November November Board of Directors
Aprilyanta Party Investigation, 19, 2024 18, 2027 Decision Number
Banking, 1066/DIR/20242 dated
Accounting November 19,2024
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Annual Report
Term of Office
Name Position Information Expertise Period Basis of Appointment
Starting End
Peter Member5 Independent Audit, Banking, Second November November Board of Directors
Eko Budi Party Islamic Banking, 19, 2022 18, 2024 Decision Number
Darwito Finance 1088/DIR/2022 dated
November 9, 2022
¹) Appointed as a member of the audit Committee on March 13, 2024
²) Effective based on the Fit and Proper Assessment Decision by OJK on October 7, 2024
³) Term of office ended on October 15, 2024
4
) Appointed as a member of the audit Committee on November 19, 2024
5
) Term of office ended on November 18, 2024
Profile of the Audit Committee Sentot A. His profile can be seen in the Board of
Sentausa Commissioners section.
The profile of the Audit Committee as of December 31, Member His term as a member of the Audit
of the Audit Committee is from March 2, 2022, to the
2024, is as follows. Committee/ Annual General Meeting of Shareholders
Independent (AGMS) in 2027 (First Period)
Commissioner
Iqbal Latanro His profile can be seen in the Board of
Chairma of Commissioners section. His term as
the Audit Chairman and member of the Audit
Committee/ Committee is from March 10, 2021, to the
Vice President Annual General Meeting of Shareholders Bambang Profil dapat dilihat pada bagian Profil
Commissioner/ (AGMS) in 2026 (First Period) Widjanarko Dewan Komisaris.
Independent
Member of Periode menjabat beliau sebagai
the Audit anggota Komite Audit dari 13 Maret 2024
Committee/ s.d. RUPST Tahun 2029 (Periode Pertama)
Independent
Commissioner
Educational Background
Bachelor of Economics majoring in Accounting, Padjajaran University (1991)
Certification
• Certification in Audit Committee Practices (CACP) from IKAI.
• Chartered Accountant (CA Indonesia) No. 11.D9268.
• Registered Accountant Certification from the Ministry of Finance of the Republic
of Indonesia.
• Banking Risk Management Certification Level 6 from the Banking Professional
Certification Institute (LSPP).
• Qualified Internal Auditor from the Qualified Internal Auditor Certification Board
Work experience
• Regional Business Control Head (Head of Internal Audit) PT Bank Mandiri
(Persero) Tbk Region VI West Java, Region VIII East Java and Region V South
Jakarta including Bogor (2015-January 2023)
• Consumer Loans Business Center Manager Makassar, Palu, Kendari, Ambon,
Samarinda & Bontang Region, Lampung Region (November 2009-2014)
Endang A. Suprijatna • Small, Micro & Consumer Credit Audit Team Leader PT Bank Mandiri (Persero) Tbk
Anggota Komite Audit/ (2006 – October 2009)
Pihak Independen • Team Leader Audit Distribution (Branch) PT Bank Mandiri (Persero) Tbk (2005)
• Wholesale Banking Credit Audit Team Leader PT Bank Mandiri (Persero) Tbk
Indonesia citizen, (August 2001 - 2004)
Sumedang, January 17, 1967 • Senior Auditor General Audit PT Bank Mandiri (Persero) Tbk (July 1999-2001)
(57 years old as of December 2024). • Auditor of PT Bank Export Import Indonesia (Persero) (December 1993- 1999)
domiciled Bekasi, West Java.
Basis of Appointment
Decree of the Board of Directors of PT Bank Tabungan Negara (Persero) Tbk. Number
167/DIR/2023 dated March 8, 2023 concerning the Determination of Mr. Endang A.
Suprijatna as Member of the Audit Committee.
Period of Office
First term of office March 13, 2023 to March 12, 2026
Concurrent Position
No concurrent position
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Educational Background
Bachelor of Economics majoring in Accounting, Padjajaran University (1991)
Sertifikasi
• Certification in Audit Committee Practices No. Certificate 11013/CACP/X/2024
from the Indonesian Audit Committee Association (IKAI), 2024.
• Certified Forensic Auditor (CfrA) No. Reg. AUD. 082.0000239.2022 from the
Forensic Auditor Professional Certification Institute 2022.
• Computer Hacking Forensic Investigator , Certification Number ECC4210578693
from EC-Council tahun 2022.
• Risk Management Certification Level 3, KEU.030 1754412, from the Banking
Professional Certification Institute (LSPP), 2021.
• Chartered Accountant (CA Indonesia) No. 11.D10199 from IAI 2017.
• National Register of Accountants No. RNA 18068 from the Ministry of Finance of
the Republic of Indonesia, Secretariat General, Center for Financial Profession
Development, 2017.
• Certified Fraud Examiner dari Association of Certified Fraud Examiners (ACFE)
2012.
• Qualified Internal Auditor (QIA) No. Reg. 0587/QIA/99 Qualified Internal Auditor,
Indra Jaka Aprilyanta Certification Board, 1999.
Member of the Audit Committee/ • National Register for Accountants No. D-10199 from the Ministry of Finance of the
Independent Party Republic of Indonesia, 1996.
Indonesia citizen,
Yogyakarta, April 16, 1968 Work Experience
56 years old as of December 2024, • Investigator Head - Senior Investigator, Internal Audit, PT Bank Mandiri (Persero)
domiciled Bogor, Jawa Barat. Tbk (March 2020 to April 2024)
• Specialist – Investigation, Internal Audit, PT Bank Mandiri (Persero) Tbk
(September 2016 s.d. March 2020)
• Senior Credit Risk Manager - Regional Risk Management III Jakarta Kota, PT Bank
Mandiri (Persero) Tbk (November 2013 – September 2016)
• Credit Risk Manager Authority (Detasering) - Regional Risk Management III
Jakarta Kota - Commercial Risk, PT Bank Mandiri (Persero) Tbk (June 2013 –
November 2013)
• Lead Auditor – Wholesale Banking Audit, Internal Audit, PT Bank Mandiri (Persero)
Tbk (Desember 2010 – May 2013)
• Team Leader - Commercial Banking Audit, Internal Audit, PT Bank Mandiri
(Persero) Tbk (Desember 2008 – November 2010)
• Team Leader - Corporate Center Audit, Internal Audit, PT Bank Mandiri (Persero)
Tbk (May 2006 - November 2008)
• Team Leader - Distribution Audit, Internal Audit, PT Bank Mandiri (Persero) Tbk
(January 2003 - April 2006)
• Senior Auditor - Distribution Audit, Internal Audit, PT Bank Mandiri (Persero) Tbk
(August 1999 - January 2003)
− Auditor, Supervision Bureau, PT Bank Ekspor Impor Indonesia (Persero)
(Desember 1993 - July 1999)
Legal Basis for Appointment
Boards of Directors Decree PT Bank Tabungan Negara (Persero) Tbk, Number 1066/
DIR/2024, dated November 19, 2024, regarding the appointment of Mr. Indra Jaka
Aprilyanta as a member of the Audit Committee.
Period of Office
First term of office: November 19, 2024 – November 18, 2027.
Concurrent Position
Does not hold any concurrent positions.
596 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
The Independency of the Audit Committee
Table of the Audit Committee Independency
Peter
Iqbal Sentot A. Bambang Andin Endang A. Indra Jaka
Independence Aspect Eko Budi
Latanro Sentausa Widjanarko Hadiyanto Suprijatna Aprilyanta
Darwito
Having no financial
relationship with the members
of the Board of Commissioners
and the Board of Directors
Having no managerial
relationship at the company, its
subsidiaries, and its affiliates
Having no share ownership
relationship in the Company
Having no familial
relationship with the Board
of Commissioners, Board
of Directors, and/or fellow
members of the Audit
Committee
Not serving as a member of a
political party management or
a government official
Training and/or Competency Development of The Audit Committee In 2024
Type of Training and Competency
Name Position Time and place Organizer
Development / Training Material
Iqbal Latanro Chairperson Training and/or Competency Development can be found in the Training and/or
and concurrent Competency Development section of the Board of Commissioners.
member
Sentot A. Member Training and/or Competency Development can be found in the Training and/or
Sentausa Competency Development section of the Board of Commissioners.
Bambang Member Training and/or Competency Development can be found in the Training and/or
Widjanarko Competency Development section of the Board of Commissioners.
Andin Member1 Training and/or Competency Development can be found in the Training and/or
Hadiyanto Competency Development section of the Board of Commissioners.
Endang A. Member Executive Risk Management Program - Level 5 January 27, 2024 LPPI
Suprijatna Bogor
SMR Level 6 Briefing May 6, 2024 Jakarta LPPI
Risk Management Certification Level 5 March 14, 2024 LSPP
Jakarta
Risk Management Certification Level 6 May 13, 2024 Jakarta LSPP
Strategy to Accelerate Islamic Finance Market March 21, 2024 Virtual OJK Institute
Share Classroom
Opportunities and Challenges in Personal May 30, 2024 Virtual OJK Institute
Data Protection in Transactions in the Digital Classroom
Era
Opportunities and Challenges in Open April 25, 2024 Virtual OJK Institute
Finance Protection in Indonesia Classroom
PT Bank Tabungan Negara (Persero) Tbk 597
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Corporate
Governance
Type of Training and Competency
Name Position Time and place Organizer
Development / Training Material
Chartered Accountant Indonesia Certification June 5, 2024 Jakarta IKAI
Registered Accountant Certification June 25, 2024 Jakarta Ministry of
Finance
The Role of Digital Technology in Enhancing July 11, 2024 Virtual OJK Institute
Accounting Practices Classroom
The Strategic Role of the Audit Committee in August 1, 2024 Virtual IKAI
Ensuring Cybersecurity Classroom
ACIIA Regional Conference: Purposeful Impact August 28-29, 2024 IIA Indonesia
Bali
Boardroom Bound : Accelerating Growth to October 25, 2024 LPPI
Embrace The Future BTN Batam
SNIA-Cultural Transformation: Integrating December 4-5, YPIA
ESG, CYbersecurity, and Innovative Risk
management
Indra Jaka Member Training Certification in Audit Committee 2024 Bali IKAI
Aprilyanta Practices (CACP)
Peter Eko Budi Member 2 Dissemination of First-Year HAU January 5, 2024 IAPI DAN OJK
Darwito Implementation Study in LAI on Issuers' Virtual Classroom
Financial Statements for Fiscal Year 2022
Executive Risk Management Program - Level 5 January 27, 2024 LPPI
Bogor
Strategy to Accelerate Islamic Finance Market March 21, 2024 Virtual OJK Institute
Share Classroom
Artifiicial Intelligence Changes the Face of March 7, 2024 Virtual OJK Institute
Financial Sector Classroom
Risk Management Certification Level 6 Briefing May 6, 2024 Jakarta LPPI
Risk Management Certification Level 5 March 4, 2024 Jakarta LSPP
Risk Management Certification Level 6 May 13, 2024 Jakarta LSPP
Financial Accounting Certification - Pathway May 16-17, 2024 IAI
to CA Indonesia Jakarta
The Role of Innovative Credit Scoring (ICS) in June 27, 2024 Virtual OJK Institute
Improving Funding Access Classroom
Navigating The Half-Year: Roadmap to June 20, 2024 Virtual OJK Institute
Success Classroom
Digital Marketing Strategy in the Digital Era: June 5, 2024 Virtual OJK Institute
Effective Tactics and Steps to Maximize Profits Classroom
Opportunities and Challenges in Personal May 30, 2024 Virtual OJK Institute
Data Protection in Transactions in the Digital Classroom
Era
How to Prevent Greenwashing in Sustainable May 16, 2024 Virtual OJK Institute
Finance Classroom
598 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Type of Training and Competency
Name Position Time and place Organizer
Development / Training Material
How to Prevent Accounting Fraud in Financial May 2, 2024 Virtual OJK Institute
Sector Classroom
The Strategic Role of the Audit Committee in August 1, 2024 Virtual IKAI
Ensuring Cybersecurity Classroom
Market Conduct Implementation Strategy: August 8, 2024 Virtual OJK Institute
Building Trust and Enhancing the Financial Classroom
Services Industry's Performance
Driving Corporate Performance through July 25, 2024 Virtual OJK Institute
Artificial Intelligence Classroom
Expansive Leadership Program September 5-6, 2024 Mediatama
Bali Sinergi Emas
Boardroom Bound : Accelerating Growth to October 25, 2024 LPPI
Embrace The Future BTN Batam
1)
Term of office ends on October 15, 2024
2)
Term of office ends on November 18, 2024
The Audit Committee’s Meeting
6. If consensus deliberation is not reached, the
1. The Audit Committee holds meetings at least as decisions are taken based on the majority vote.
frequently as the minimum number of meetings 7. Every Audit Committee meeting must be recorded
required by the Board of Commissioners, as in minutes, signed by all attending members, and
stipulated in the Articles of Association and/or at properly documented in accordance with applicable
least once a month. laws and regulations.
2. The Audit Committee meeting can be conducted 8. The minutes as mentioned above shall be submitted
if attended by the majority of the Audit Committee in writing by the Audit Committee to the Board of
members or at least 51% (fifty-one percent) of the Commissioners.
total members 9. Dissenting opinion that occurs in the Audit Committee
3. If there is a conflict of interest between the meeting must be included in the Minutes of Meeting
audit members about the discussion object, the clearly, along with the reasons for disagreements.
committee has to declare that there is a conflict of 10. If an Audit Committee member is unable to attend
interest and he/she does not have the right to vote in the meeting physically, they may participate through
the decision making. face-to-face virtual meetings using information
4. The meeting is chaired by the Head of Audit technology.
Committee or by the most senior member when the 11. The attendance of the Audit Committee members
Head of Audit Committee is unable to attend. is reported in the quarterly report and the annual
5. Meeting decisions are taken based on consensus report of the Audit Committee.
deliberation.
PT Bank Tabungan Negara (Persero) Tbk 599
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THE AUDIT COMMITTEE MEETING AGENDA
Throughout 2024, the date, meeting agenda, and Audit Committee meeting participants were recorded as follows..
No. Date Meeting Agenda Participant
• Iqbal Latanro
• Sentot A. Sentausa
Audit Committee Recommendations for the Appointment of
1. January 8, 2024 • Andin Hadiyanto
Public Accounting Firm (KAP) for Fiscal Year 2024
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
2. January 22, 2024 Annual Audit Plan for 2024
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
Closing Meeting of the Financial Statement Audit as of • Sentot A. Sentausa
3. February 1, 2024
December 31, 2023 • Andin Hadiyanto
• Peter Eko Budi Darwito
• Iqbal Latanro
Audit Realization, Monitoring of Follow-Ups, and Anti-Fraud • Sentot A. Sentausa
4. February 5, 2024
Strategy up to Q4 2023 • Andin Hadiyanto
• Peter Eko Budi Darwito
• Iqbal Latanro
Review of Draft Published Financial Statements as of • Sentot A. Sentausa
5. February 06, 2024
December 31, 2023 (Audited) • Andin Hadiyanto
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
Recommendation for Approval of the 2024 Annual Audit Plan
6. February 26, 2024 • Andin Hadiyanto
and Quarterly Audit Committee Report
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
Evaluation of KAP Services for the Financial Statement Audit
7. March 13, 2024 • Andin Hadiyanto
of Fiscal Year 2023
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
Discussion on the Management Letter as of December 31, • Sentot A. Sentausa
8. March 20, 2024
2023 • Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
• Andin Hadiyanto
Review of Draft Published Financial Statements as of March
9. April 23, 2024 • Bambang Widjanarko sebagai
31, 2024 (Unaudited)
pengamat
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
Discussion on Internal Audit Division (IAD) Activity Report for • Bambang Widjanarko sebagai
10. May 15, 2024
Q1 2024 pengamat
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
• Andin Hadiyanto
Appointment of a Corporate Rating Agency for PT Bank
11. May 27, 2024 • Bambang Widjanarko sebagai
Tabungan Negara (Persero) Tbk for Fiscal Year 2024
pengamat
• Endang A. Suprijatna
• Peter Eko Budi Darwito
600 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
No. Date Meeting Agenda Participant
• Iqbal Latanro
• Sentot A. Sentausa
• Andin Hadiyanto
12. June 03, 2024 Quarterly Audit Committee Report • Bambang Widjanarko sebagai
pengamat
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
• Andin Hadiyanto
Progress of Internal Control over Financial Reporting (ICoFR)
13. June 10, 2024 • Bambang Widjanarko sebagai
Diagnostics
pengamat
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
• Andin Hadiyanto
14. July 01, 2024 Follow-Up on the Audit Findings Report by BPK-RI • Bambang Widjanarko sebagai
pengamat
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
• Andin Hadiyanto
Discussion on Governance Self-Assessment and Internal
15. July 08, 2024 • Bambang Widjanarko sebagai
Audit Exit Meeting Results
pengamat
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
• Andin Hadiyanto
Review of Draft Published Financial Statements as of June
16. July 22, 2024 • Bambang Widjanarko sebagai
30, 2024 (Unaudited)
pengamat
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
• Andin Hadiyanto
17. August 05, 2024 Implementation Report of Q2 2024 Audit • Bambang Widjanarko sebagai
pengamat
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
Fraud Handling Protocol and Anti-Fraud Strategy • Bambang Widjanarko sebagai
18. August 12, 2024
Implementation pengamat
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
Implementation of POJK Governance for UUS, UUS • Andin Hadiyanto
19. August 19, 2024 Performance Achievements, Preparation for UUS Spin-Off, • Bambang Widjanarko sebagai
and DPS KPI pengamat
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
• Andin Hadiyanto
20. August 26, 2024 Q2 2024 Audit Committee Report • Bambang Widjanarko sebagai
pengamat
• Endang A. Suprijatna
• Peter Eko Budi Darwito
PT Bank Tabungan Negara (Persero) Tbk 601
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Corporate
Governance
No. Date Meeting Agenda Participant
• Iqbal Latanro
• Sentot A. Sentausa
• Andin Hadiyanto
21. September 2, 2024 Evaluation of Internal Audit Performance • Bambang Widjanarko sebagai
pengamat
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
• Andin Hadiyanto
22. September 2, 2024 Procurement of Public Accounting Firm Services • Bambang Widjanarko sebagai
pengamat
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
• Andin Hadiyanto
Procurement of Construction Services for Learning Center
23. September 30, 2024 • Bambang Widjanarko sebagai
Development
pengamat
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
• Andin Hadiyanto
24. September 30, 2024 Internal Audit Policy and Data Analytics • Bambang Widjanarko sebagai
pengamat
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
Thematic Audit Findings on Mortgage Distribution & High
25. October 14, 2024 • Bambang Widjanarko
Yield Consumer Loans; and Internal Audit Process Activities
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
26. October 28, 2024 Progress of General Audit Technical Guidelines Preparation • Bambang Widjanarko
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
Review of Internal Control over Financial Reporting (ICoFR)
27. October 28, 2024 • Bambang Widjanarko
Diagnostics
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
Recommendation for the Appointment of KAP for the Limited
28. November 04, 2024 • Bambang Widjanarko
Review of Financial Statements as of September 30, 2024
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
29. November 11, 2024 Implementation Report of Q3 2024 Internal Audit Activities • Bambang Widjanarko
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
30. November 11, 2024 Update on General Internal Control System Policy • Bambang Widjanarko
• Endang A. Suprijatna
• Peter Eko Budi Darwito
602 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
No. Date Meeting Agenda Participant
• Iqbal Latanro
• Sentot A. Sentausa
31. November 13, 2024 Quarterly Audit Committee Report • Bambang Widjanarko
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
Response to the Procurement of ECOPARK Construction • Sentot A. Sentausa
32. November 18, 2024 Services and Review of Work Programs of the Board of • Bambang Widjanarko
Commissioners’ Supporting Organs • Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
33. November 25, 2024 Closing Meeting of Limited Review of Financial Statements • Bambang Widjanarko
• Endang A. Suprijatna
• Indra Jaka Aprilyanta
• Iqbal Latanro
• Sentot A. Sentausa
Review of Draft Published Financial Statements as of
34. November 27, 2024 • Bambang Widjanarko
September 30, 2024 (Reviewed)
• Endang A. Suprijatna
• Indra Jaka Aprilyanta
• Iqbal Latanro
• Sentot A. Sentausa
35. November 28, 2024 Response to Special Audit Reports • Bambang Widjanarko
• Endang A. Suprijatna
• Indra Jaka Aprilyanta
• Iqbal Latanro
• Sentot A. Sentausa
Internalization of Internal Control over Financial Reporting
36. December 2, 2024 • Bambang Widjanarko
Policies
• Endang A. Suprijatna
• Indra Jaka Aprilyanta
• Iqbal Latanro
• Sentot A. Sentausa
37. December 9, 2024 Audit Committee Charter and Work Program • Bambang Widjanarko
• Endang A. Suprijatna
• Indra Jaka Aprilyanta
• Iqbal Latanro
• Sentot A. Sentausa
Approval of General Internal Control System Policy and
38. December 16, 2024 • Bambang Widjanarko
Response to KBUMN Letter
• Endang A. Suprijatna
• Indra Jaka Aprilyanta
• Iqbal Latanro
• Sentot A. Sentausa
Discussion on Disclosure of Information (KI) on Affiliated
39. December 31, 2024 • Bambang Widjanarko
Transactions
• Endang A. Suprijatna
• Indra Jaka Aprilyanta
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MEETING FREQUENCY AND ATTENDANCE LEVEL OF THE AUDIT
Throughout 2024, the Audit Committee has held 39 meetings. The frequency and level of meeting attendance for each
member of the Audit Committee is as follows.
Table of Audit Committee Meeting Attendance Level
Audit Committee Meetings
No. Name Position
Number of Number of
Percentage
Meeting Attendance
1. Iqbal Latanro Chairperson and 39 39 100.00%
concurrent member
2. Sentot A. Sentausa Member 39 39 100.00%
3. Bambang Widjanarko Member1 15 15 100.00%
4. Andin Hadiyanto Member2 25 20 80.00%
5. Endang A. Suprijatna Member 39 36 92.31%
6. Indra Jaka Aprilyanta Member3 7 7 100.00%
7. Peter Eko Budi Darwito Member 4
32 32 100.00%
¹) Appointed as a member of the Audit Committee on March 13, 2024, and effective based on the Fit and Proper Test Decision by the Financial Services
Authority on October 7, 2024
²
) Term of office ends on October 15, 2024
³) Appointed as a member of the Audit Committee on November 19, 2024
4
) Term of office ends on November 18, 2024.
Audit Committee Work Plan and Implementation of Duties in 2024
No. Activities Accomplishment
A. REGULAR ACTIVITIES:
1. Providing input and recommendations for Approval of the Annual Audit Planto the Board of Commissioners. Accomplished
Monthly monitoring and evaluation of the implementation of tasks & follow-up of Internal Audit,
2. Accomplished
including internal control.
3. Attending the Exit Meeting for General Internal Audit (IAD). Accomplished
Monitoring and evaluating the implementation of audits by External Auditors (OJK, BI, BPK, Audit Firms,
4. Accomplished
etc.), including follow-up on audit results.
5. Checking and evaluating Quarterly Financial Publication Reports. Accomplished
Providing recommendations on the appointment of Public Accountants to the Board of Commissioners
6. Accomplished
for decision in the General Shareholders' Meeting.
Conveying recommendations on the appointment of Public Accountants to the Board of
7. Commissioners to be submitted to the Ministry of State-Owned Enterprises in the context of the Accomplished
General Shareholders' Meeting agenda.
Monitoring reports on the appointment of Public Accounting Firms according to the General
8. Accomplished
Shareholders' Meeting to the OJK.
9. Monitoring the progress of audits by KAP Accomplished
Providing an evaluation of the implementation of the provision of Audit Services for Financial
10. Accomplished
Information by KAP to be submitted to the OJK
Evaluating the implementation of Financial Information Audit Services by the Public Accounting Firm
11. Accomplished
for submission to KBUMN
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Annual Report
No. Activities Accomplishment
Recommending the procurement and appointment of Rating Companies for assessing SOE’s
12. Accomplished
SoundnessLevel
Reviewing, evaluating, and providing input to the Board of Commissioners regarding the monthly
13. Accomplished
performance review material presented by the Board of Directors
Compiling quarterly and annual reports on the activities of the Audit Committee to the Board of
14. Accomplished
Commissioners
Preparing the Board of Commissioners' Supervision Report on RBB Realization (Semi-Annual) for
15. Accomplished
submission to the Financial Services Authorithy (Audit Committee section)
Preparing the Board of Commissioners' Response to Corporate Performance (Quarterly) for
16. Accomplished
submission to the Minister of SOEs (Audit Committee section)
17. Preparing the Payment System Report for Bank Indonesia (Audit Committee section) Accomplished
Assessment of the completion of the Self-Assessment GCG Half-Yearly Working Papers by the Audit
18. Accomplished
Committee & Board of Commissioners.
19. Compiling the Annual Report related to the Audit Committee and Board of Commissioners. Accomplished
20. Preparing the AGMS scenario (Audit Committee section) Accomplished
B. NON-REGULAR ACTIVITIES:
Providing independent opinions in the event of differences of opinion between Management and There is no difference
1.
Public Accountants regarding the services provided of opinion yet
There is no difference
2. Reviewing complaints related to the bank's accounting and financial reporting processes
of opinion yet
Accompanying members of the Board of Commissioners on working visits to BTN offices as assigned
3. Accomplished
by the Board of Commissioners
Participating in training, seminars, workshops as assigned by the Board of Commissioners for
4. Accomplished
Competency Development related to Duties and Responsibilities
Providing recommendations to the Board of Commissioners and guidance to work units in line with
5. Accomplished
the Audit Committee’s duties and responsibilities as per its charter
C. OTHERS
1. Audit Committee Meetings Accomplished
2. Providing input on the RKAP and RBB concepts prepared by Management Accomplished
Audit Committee Statement on the Effectiveness of Internal Control System
The internal control system implemented by BTN has generally been running well. Management continues to strive to
improve the implementation of the internal control system by referring to internal and external audit reports.
Remuneration and Nomination Committee
Remuneration and Nomination Committee is formed by and is responsible to the Board of Commissioners, whose task
is to assist the Board of Commissioners in carrying out their duties. The Remuneration and Nomination Committee is
one of the corporate organs, working together with the Human Capital Division and Learning Center Division as a tool
owned by the Board of Directors for raising human capital as strategic assets and strategic partners, analyzing policies,
monitoring the implementation of preparing prospective leaders that will be a role model, and providing meticulous
attention to the implementation of good corporate governance, including policies and the amount of remuneration.
PT Bank Tabungan Negara (Persero) Tbk 605
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Corporate
Governance
Legal Basis for Establishing the Remuneration Social and Environmental Responsibility Programs of
and Nomination Committee State-Owned Enterprises.
15. Decree of the Minister of State-Owned Enterprises
The Company establishes the Nomination and No. PER-2/MBU/03/2023 dated March 24, 2023,
Remuneration Committee in accordance with the regarding Guidelines for Governance and Significant
following Regulations, Provisions and Legislation:: Corporate Activities of State-Owned Enterprises.
1. Bank Indonesia Circular Letter No. 11/28/DPbS dated 16. Decree of the Minister of State-Owned Enterprises
October 5, 2009, concerning Sharia Business Units, as No. PER-3/MBU/03/2023 dated March 24, 2023,
amended by Bank Indonesia Circular Letter No. 15/51/ regarding the Organization and Human Resources
DPbS dated December 30, 2013. of State-Owned Enterprises.
2. Bank Indonesia Regulation No. 11/33/PBI/2009 dated 17. Articles of Association of PT Bank Tabungan Negara
December 7, 2009, concerning the Implementation of (Persero) Tbk.
Good Corporate Governance for Sharia Commercial 18. Joint Agreement Letter of the Board of Commissioners
Banks and Sharia Business Units. of PT Bank Tabungan Negara (Persero) Tbk No. 01/
3. OJK Regulation No. 33/POJK.04/2014 dated December SKB/KOM/BTN/2024 and the Board of Directors No.
1, 2014, regarding the Board of Directors and Board of SKB-01/DIR-BTN/2024 on Guidelines for the Working
Commissioners of Issuers or Public Companies. Relationship between the Board of Commissioners
4. OJK Regulation No. 34/POJK.04/2014 dated December and the Board of Directors.
8, 2014, regarding the Nomination and Remuneration 19. Board of Commissioners Decree No. 18/KOM/
Committee of Issuers or Public Companies. BTN/2024 dated December 18, 2024, on Guidelines and
5. OJK Regulation No. 45/POJK.03/2015 dated Rules of Procedure for the Board of Commissioners.
December 23, 2015, regarding the Implementation 20. Board of Commissioners Decree No. 20/KOM/
of Governance in Providing Remuneration for BTN/2024 dated December 18, 2024, on Guidelines
Commercial Banks. and Rules of Procedure for the Remuneration and
6. OJK Circular Letter No. 40/SEOJK.03/2016 dated Nomination Committee.
September 26, 2016, regarding the Implementation
of Governance in Providing Remuneration for Duties and Responsibilities of Remuneration and
Commercial Banks. Nomination Committee
7. OJK Regulation No. 59/POJK.03/2017 dated
December 18, 2017, regarding the Implementation In accomplishing its main duties, the Committee is
of Governance in Providing Remuneration for Sharia responsible to the Board of Commissioners for the
Commercial Banks and Sharia Business Units. following detailed responsibilities:
8. OJK Regulation No. 41/POJK.03/2019 dated December 1. The duties of the Committee regarding remuneration
26, 2019, on Mergers, Consolidations, Acquisitions, are:
Integrations, and Conversions of Commercial Banks. a. The Committee provides recommendation to the
9. OJK Regulation No. 4242/POJK.04/2020 dated July Board of Commissioners related to:
1, 2020, on Affiliated Transactions and Conflict of • Structure of remuneration.
Interest Transactions; • Policy regarding remuneration.
10. OJK Regulation No. 8 of 2023 dated June 14, 2023, • Rate of remuneration.
on the Implementation of Anti-Money Laundering, b. The Committee assists the Board of
Prevention of Terrorism Financing, and Prevention Commissionaires to assess the appropriateness
of Proliferation Financing of Weapons of Mass between working performance and remuneration
Destruction in the Financial Services Sector. received by each member of Board of Directors
11. OJK Regulation No. 17 of 2023 dated September 14, and/or Board of Commissionaires.
2023 concerning the Implementation of Governance c. In completing the remuneration-related duties, it
for Commercial Banks. is obliged for the Committee to do the following
12. OJK Regulation No. 2 of 2024 dated February 16, 2024, procedure:
on the Implementation of Sharia Governance for • Formulating the structure, policy, and rate
Sharia Commercial Banks and Sharia Business Units. of remuneration for members of Board of
13. Financial Services Authority Circular Letter Directors and/or Board of Commissionaires;
No. 39/SEOJK.03/2016 dated September 13, 2016, on and
Fit and Proper Test for Candidates of Controlling • Formulating structure, policy, and
Shareholders, Candidates of the Board of Directors, remuneration for members of Sharia
and Candidates of the Board of Commissioners. Supervisory Board (DPS).
14. Decree of the Minister of State-Owned Enterprises d. The said remuneration structure may be in the
No. PER-1/ MBU/03/2023 dated March 24, 2023, form of fixed and/or variable salary, honorarium,
regarding Special Assignments and Corporate incentive, or allowance.
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e. The drafting of structure, policy, and rate of • Performance evaluation policy for members
remuneration has to consider the following of the Board of Directors and/or Board of
aspects: Commissioners; and
• The relevance of remuneration applied to • Proposal for appointment and/or replacement
industries to the Bank’s business activities of members of Sharia Supervisory Board to be
and business scale. submitted in the GMS.
• Duty, responsibility, and authority of members b. The Committee assists the Board of
of the Board of Directors and/or Board of Commissioners to conduct performance
Commissionaires associated with the Bank’s assessment of members of the Board of Directors
goal achievement and performance. and/or Board of Commissioners by referring to
• The target of performance or the performance the valid parameters as an evaluation material.
of each member of the Board of Directors c. The Committee offers recommendation to the
and/or Board of Commissionaires. Board of Commissioners concerning competency
• Balance between the fixed and the variable development program for members of the Board
allowance. of Directors and/or Board of Commissioners.
f. The Committee evaluates remuneration-related d. The Committee recommends proposed
policy which is based on performance, risk, candidates who are eligible to be appointed as
fairness with peer groups, target, Company’s members of the Board of Directors and/or Board
long-term strategy, reserve fulfillment as of Commissioners to the Board of Commissioners
regulated in the constitution, and the Company’s to be submitted in the GMS.
future income potential. e. In accomplishing its Nomination function, the
g. The Committee delivers the result of the Committee is obliged to complete the following
evaluation and recommendation to the Board of procedures:
Commissionaires regarding: • Formulating the composition and process
• Remuneration policy for the Board of of nomination for members of the Board of
Directors, Board of Commissionaires, and Directors and/or Board of Commissioners.
Sharia Supervisory Board to be delivered in • Formulating necessary policy and criteria for
the General Meeting of Shareholders (GMS). the Nomination process of the candidates
• Overall remuneration for employees to be of the Board of Directors and/or Board of
submitted to the Board of Directors. Commissioners.
h. The Committee carries out regular evaluation • Assisting the evaluation of the performance
for at least once a year regarding the structure, of members of the Board of Directors and/or
policy, and rate of remuneration. Board of Commissioners.
i. The Committee formulates and evaluates the • Formulating competency development
payroll and allowance system of the members program for members of the Board of
of Board of Commissionaires, and provides Directors and/or Board of Commissioners.
recommendation related to: • Reviewing and proposing qualified member
• Assessment of the system; candidates of the Board of Directors and/
• Available options, one of which is stock option; or Board of Commissioners to the Board of
• Retirement System, Pension; and Commissioners to be submitted in the GMS.
• Compensation System and other benefits of f. The Committee formulates, implements, and
employee reduction. analyzes criteria and procedure of nomination
j. The Committee accomplishes other for the candidates of Sharia Supervisory Board.
remuneration-related duties from the Board of g. Developing a system and mechanism for
Commissioners. assessing the performance of the Board of
2. The duties of the Committee regarding Nomination Commissioners, Board of Directors, and Sharia
are: Supervisory Board.
a. The Committee provides recommendation to the h. Monitoring and analyzing criteria and nomination
Board of Commissioners regarding the following procedures for other executives up to one level
matters: below the Board of Directors.
• Nomination of Director candidates referring i. Conducting identification and monitoring of the
to the Company’s strategy; profiles of the Board of Commissioners, Board
• Composition of members of the Board of of Directors, and Executive Officers, particularly
Directors and/or Board of Commissioners; those who have been and will be included in the
• Required policy and criteria for Nomination nominated talent pool, through:
process;
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• Researching via the internet and/or print l. Providing recommendations to the Board
media, including social media monitoring. of Commissioners regarding Independent
• Verifying the State Officials’ Wealth Report Parties who will become members of the audit
(LHKPN). committee as referred to in OJK Regulation No.
• Ensuring that the Board of Commissioners, 17 of 2023 dated September 14, 2023, on the
Board of Directors, and Executive Officers do Implementation of Governance for Commercial
not have non-performing loans or financial Banks, Article 64, Paragraph (1) Letter b, as well
issues or have been declared bankrupt. as members of the risk monitoring committee as
• Ensuring that the Board of Commissioners, referred to in Article 65, Paragraph (1) Letters b
Board of Directors, and Executive Officers are and c.
not engaged in activities/actions prohibited m. Reviewing the management system of the
by applicable regulations Human Resources Work Unit and human resource
j. Conducting early detection of abuse of authority development policies, covering recruitment,
through crime/misuse of authority detection assessment, competency enhancement,
reports using the Whistle Blowing System evaluation, promotion, demotion, termination,
(WBS) mechanism involving the Board of succession, selection, and other related aspects.
Commissioners, Board of Directors, and Executive n. Carrying out other tasks assigned by the Board
Officers. of Commissioners related to Nomination duties
k. Providing reports on the identification and in accordance with applicable regulations and
monitoring results of the profiles of the Board of aligned with Shareholders’ Aspirations.
Commissioners, Board of Directors, and Executive o. The members of the Committee are obliged
Officers to the President Commissioner. to sign integrity pact containing statement
and commitment to comply with all statutory
provisions and principles of good corporate
governance).
Remuneration and Nomination Committee Charter
In carrying out its duties and responsibilities, the Remuneration and Nomination Committee refers to the Guidelines
and Code of Conduct of the Remuneration and Nomination Committee based on the Board of Commissioners Decree
No. 20/KOM/BTN/2024 dated December 18, 2024, concerning the Guidelines and Code of Conduct of the Remuneration
and Nomination Committee of PT Bank Tabungan Negara (Persero) Tbk. Remuneration and Nomination Committee
Work Guidelines and Rules aims to allow the Committee to work optimally and to ensure that the provisions
recommendation for the remuneration and nomination of members of the Board of Commissioners, Board of Directors,
Executives, Employees, and Human Capital policy is in accordance with the principles of Good Corporate Governance.
The Content of the Charter of Remuneration and Nomination Committee is as follows:
General Provision Article 1 Definition
Chapter I
Article 2 Purpose of Committee Formation
Duty, Responsibility, and Authority of the Article 3 Committee Duties
Committee
Chapter II Article 4 Responsibilities
Article 5 Authority
Structure and Membership Article 6 Composition and Structure
Chapter III Article 7 Membership Requirements
Article 8 Term of Office
Work Mechanism and Relationship Article 9 Work Mechanism
Chapter IV Article 10 Working Relationships
Article 11 Supporting Staff
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Work Plan and Implementation Article 12 Work Plan and Budgeting
Article 13 Committee Meetings
Chapter V
Article 14 Reporting
Article 15 Performance Evaluation
Competency and Income Development Article 16 Competency Development
Chapter VI
Article 17 Committee Member Compensation
Chapter VII Closing Article 18 Closing
Authority of The Remuneration and Nomination Structure, Membership, and Expertise of The
Committee Remuneration and Nomination Committee
The Committee holds the following authorities granted The composition of Remuneration and Nomination
by the Board of Commissioners: Committee should at least have 1 (one) Independent
1. Reviewing, examining, analyzing, and giving opinions Commissioner, 1 (one) Commissioner, and 1 (one)
and recommendations within the coverage of their Executive who supervises human resources or 1 (one)
duty. employee representative. The Committee is led by the
2. Requesting the Bank to survey and/or do benchmarking Independent Commissioner.
according to the needs of the Committee.
3. Requesting, researching, and obtaining necessary If the Remuneration and Nomination Committee has
information from the Bank’s internal and external more than 3 (three) personnel, there should be at least 2
parties. (two) Independent Commissioners. When necessary, the
4. Seeking and obtaining various information including Remuneration and Nomination Committee may appoint
necessary documents from: a. Bank BTN (including independent members from an outside Bank BTN.
Bank employees); and/or b. Other relevant parties.
5. Being provided with inputs and/or suggestions from Members of the Remuneration and Nomination
the Bank BTN’s external parties in relation to their duties. Committee are appointed by the Board of Directors by
6. Performing direct communication with relevant parties referring to the decision made in the meeting of the Board
related the committee’s duties. of Commissioners. The Executives or representatives
of the Remuneration Committee members must be
Term of Office of The Remuneration and knowledgeable about the Bank’s remuneration system,
Nomination Committee nomination system, and succession plan.
1. The term of office of the Committee members who holds Members of the Committee are appointed and
concurrent position in the Board of Commissioners dismissed based on the decision made in the meeting
shall end accordingly once their position as member of the Board of Commissioners. The decision has to be
of the Board of Commissioners ends; followed-up by the Board of Directors by issuing letter
2. The term of office of the Committee members who is not of appointment/ dismissal. The respected decision shall
a concurrent member of the Board of Commissioners be documented. The chairman of the Committee can
is 3 (three) years at the maximum and is extendable only hold concurrent positions as the chairman of the
for once within 2 (two) terms of office provided that the committee for 1 (one) other Committee at the maximum.
Board of Commissioners is still entitled to dismiss the
respected Committee members at any time;
3. If a concurrent member of the Board of Commissioners
holding a position as the chairman of the Committee
releases his status as a member of the Board of
Commissioners, the position of the Committee chairman
must be replaced by another member of the Board of
Commissioners within 30 (thirty) days at maximum.
4. Replacement of Remuneration and Nomination
Committee members who are not from the Board of
Commissioners must be conducted within a maximum
period of sixty (60) days after the concerned Committee
member is no longer able to perform their function.
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Table of the Remuneration and Nomination Committee’s Structure, Membership,
and Expertise
Term of Office
Basis of
Name Position Information Expertise Period
Appointment
Starting End
Chandra M. Chairman President Law, Finance, Risk Second March 6, AGM 2029 Board of Commissioners'
Hamzah concurrently Commissioner/ Management, 2024 Decision No. 03/KOM/
Member Independent and People BTN/2024 dated March
Management 6, 2024
Iqbal Member Vice President Banking, First March 10, AGM 2026 Board of
Latanro Commissioner/ Compliance, Risk 2021 Commissioners'
Independent Management, Decision No. 03/KOM/
and People BTN/IV/2021 dated April
Management 1, 2021
Armand B. Member Independent Banking, Risk First March 6, AGM 2029 Board of
Arief Commissioner Management, 2024 Commissioners'
Business Decision No. 03/KOM/
Management, BTN/2024 dated March
and People 6, 2024
Management
Sentot A. Member Independent Banking, First March 17, AGM 2027 Board of Commissioners'
Sentausa Commissioner Compliance, and 2022 Decision No. 02/KOM/
Risk Management BTN/2022 dated March
17, 2022
Adi Member¹ Independent Banking, Risk Second 13 Maret RUPST Board of Commissioners'
Sulistyowati Commissioner² Management, 2024 Tahun Decision No. 05/KOM/
and Business 2029 BTN/2024 dated March
Management 13, 2024
Bambang Member¹ Independent Accounting, Audit, First March 13, AGM Year Board of Commissioners'
Widjanarko Commissioner² Sharia Banking, 2024 2029 Decision No. 05/KOM/
and Business BTN/2024 dated March
Management 13, 2024
Andin Member Commissioner Banking, First March 6, AGM Year Board of Commissioners'
Hadiyanto Compliance, Risk 2024 2029 Decision No. 03/KOM/
Management, BTN/2024 dated March
and Business 6, 2024
Administration
Herry Member Commissioner Macroeconomics, First March 17, AGM Year Board of Commissioners'
Trisaputra Risk Management, 2022 2027 Decision No. 02/KOM/
Zuna and Business BTN/2022 dated March
Administration 17, 2022
Himawan Member Commissioner Management Second March 17, AGM Year Board of Commissioners'
Arief Sugoto and Business, Risk 2022 2027 Decision No. 02/KOM/
Management, BTN/2022 dated March
Finance, Agrarian 17, 2022
and Spatial
Planning
Mohamad Member³ Commissioner Banking, First January 11, March 4, Board of Commissioners'
Yusuf Macroeconomics, 2023 2024 Decision No. 04/KOM/
Permana Risk Management, BTN/2023 dated January
and People 18, 2023
Managemen
Moch. Amin Member Independent Human Capital, second November November Board of Directors'
Nurdin Party Finance, and 7, 2024 6, 2026 Decision No. 1065/
Corporate DIR/2024 dated
Relations November 19, 2024
on Extension of the
Term of Office of the
Remuneration and
Nomination Committee
Member of PT Bank
Tabungan Negara
(Persero) Tbk.
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Term of Office
Basis of
Name Position Information Expertise Period
Appointment
Starting End
Rahmayati Anggota Executive Human Capital, first March 17, March 16, Decision of the Board
(Ex Officio) Officer Finance, and 2022 2025 of Commissioners
overseeing Corporate Number 02/KOM/
Human Relations BTN/2022 dated March
Resources 17, 2022
¹) Appointed as a member of the Remuneration and Nomination Committee on March 13, 2024
²) Effective based on the Fit and ProperTest Decision by the Financial Services Authority on October 7, 2024
³) Term of office ends on March 4, 2024
PROFILE OF THE REMUNERATION AND NOMINATION
Adi The profile can be found in the Board of
COMMITTEE Commissioners' Profile section.
Sulistyowati
Member of the Her tenure as a member of the
The profile of the Remuneration and Nomination Remuneration Remuneration and Nomination
Committee as of December 31, 2024 is as follows.. . and Nomination Committee runs from March 13, 2024, to
Committee/ the 2029 AGMS (First Term).
Independent
Commissioner
Chandra M. The profile can be found in the Board of
Hamzah Commissioners' Profile section.
Chairman of the His tenure as Chairman and concurrent Bambang The profile can be found in the Board of
Remuneration member of the Remuneration and Widjanarko Commissioners' Profile section.
and Nomination Nomination Committee runs from Member of the His tenure as a member of the
Committee/ November 27, 2019, to the 2024 AGMS Remuneration Remuneration and Nomination
President (First Term) and from March 6, 2024, to and Nomination Committee runs from March 13, 2024, to
Commissioner/ the 2029 AGMS (Second Term). Committee/ the 2029 AGMS (First Term).
Independent Independent
Commissioner
Iqbal Latanro The profile can be found in the Board of
Commissioners' Profile section. The profile can be found in the Board of
Member of the
His tenure as a member of the
Andin Commissioners' Profile section.
Remuneration
and Nomination Remuneration and Nomination Hadiyanto
His tenure as a member of the
Committee/ Committee runs from March 10, 2021, to Member of the Remuneration and Nomination
Vice President November 26, 2026 (First Term). Remuneration Committee runs from November 27, 2019,
Commissioner/ and Nomination
to the 2024 AGMS (First Term) and from
Independent Committee/
March 6, 2024, to the 2029 AGMS (Second
Commissioner
Term).
Armand B. The profile can be found in the Board of
Arief Commissioners' Profile section.
Herry The profile can be found in the Board of
Member of the His tenure as a member of the Commissioners' Profile section.
Trisaputra
Remuneration Remuneration and Nomination
Zuna His tenure as a member of the
and Nomination Committee runs from November 27, 2019,
Anggota Komite Remuneration and Nomination
Committee/ to the 2024 AGMS (First Term) and from
Remunerasi Committee runs from March 2, 2022, to
Independent March 6, 2024, to the 2029 AGMS (Second
dan Nominasi/ the 2027 AGMS (First Term).
Commissioner Term).
Komisaris
Sentot A. The profile can be found in the Board of
Sentausa Commissioners' Profile section. Himawan Arief The profile can be found in the Board of
Sugoto Commissioners' Profile section.
Member of the His tenure as a member of the
Remuneration Remuneration and Nomination Anggota Komite His tenure as a member of the
and Nomination Committee runs from March 2, 2022, to Remunerasi Remuneration and Nomination
Committee/ March 1, 2027 (First Term). dan Nominasi/ Committee runs from March 2, 2022, to
Independent Komisaris the 2027 AGMS (First Term).
Commissioner
PT Bank Tabungan Negara (Persero) Tbk 611
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Educational background
• Bachelor’s Degree (S1) in Business Administration, Diponegoro University, Semarang
(1997).
• Master’s Degree (S2) in Marketing, PPM Graduate School of Management, Jakarta
(2006).
• Master’s Degree (S2) in Human Resource Management, Mercu Buana University,
Jakarta (2019)
Work experience
• Head of Bank Training Division, Indonesian Banking Development Institute (LPPI),
2022 – January 16, 2025
• Head of LPK LPPI, Indonesian Banking Development Institute, 2020
• Head of Marketing and Training Division 1, LPPI, 2020
• Senior Faculty, LPPI, Indonesian Banking Development Institute, 2018
• Jakarta Area Head, Bank CIMB Niaga, 2008
Certification
• Banking Risk Management Certification in accordance with KKNI Level 5
Moch. Amin Nurdin • Certified Audit Committee Practices, 2023
• Certified Human Resources Analyst, 2018
Member of the Remuneration • Certified Trainer for General Banking Level 1,2,3, 2014
and Nomination Committee/
Independent Party Basis of Appointment
• Board of Directors’ Decision No. 1003/DIR/2021 dated November 8, 2021, on the
Indonesia citizen, Appointment of Mr. Moch. Amin Nurdin as a Member of the Remuneration and
Tegal, November 1, 1973 Nomination Committee
51 years old as of December 2024, • Board of Directors’ Decision No. 1065/DIR/2024 dated November 19, 2024, on the
Domiciles Bekasi, West Java. Extension of the Term of Office of the Remuneration and Nomination Committee
Member of PT Bank Tabungan Negara (Persero) Tbk
Period of Office
• First Term: November 7, 2021 – November 6, 2024
• Second Term: November 7, 2024 – November 6, 2026
Concurrent Position
Division Head of Bank Training , Indonesian Banking Development Institute, (2022 to
January 16, 2025)
Educational background
• Bachelor’s Degree (S1) Civil Engineering, Hasanuddin University
• Master’s Degree (S2) in Busines management, The Australian National
Work experience
• Human Capital Management Division Head, Human Capital Management −
Human Capital Management Division Head, Human Capital Management
Division (October 1, 2022 – present)
• Acting Human Capital Management Division Head, Human Capital Management
Division (February 14, 2022 – September 30, 2022)
• Sharia Funding & Treasury Deputy, Sharia Business Division (December 1, 2021 –
February 13, 2022)
• Sharia Business Deputy, Sharia Business Division (April 1, 2021 – November 30,
2021)
Certification
• Certified Human Resources Manager (2023)
• Refresher for Risk Management Certification Level 3 (2022)
Rahmayati • Basic Knowledge Certification in Pension Fund (2022)
Anggota Komite Remunerasi dan • PSAK 24 Training (2022)
Nominasi (Ex-Officio) • Treasury Level Basic Certification (2021))
• Treasury Level Basic Certification (2021)
Indonesia citizen, • 4DX : Managers Implementation (2020)
Ujung Pandang, July 13, 1973 • Certified Professional Human Resource (2019)
51 Years old as of December 2024,
domiciled East Jakarta, DKI Jakarta. Basis of Appointment
Board of Commissioners’ Decision No. 02/KOM/BTN/2022 dated March 17, 2022
Period of Office
First Term: March 17, 2022 – March 16, 2025.
Concurrent Position
Human Capital Management Division Head, Human Capital Management Division
(October 1, 2022 – present)
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Independency of The Remuneration and Nomination Committee
Table of Independence of the Remuneration and Nomination Committee
Chandra Herry Himawan Mohamad Moch.
Aspect of Iqbal Armand Sentot A. Adi Bambang Andin Rahma
M. Trisaputra Arief Yusuf Amin
Independency Latanro B. Arief Sentausa Sulistyowati Widjanarko Hadiyanto yati
Hamzah Zuna Sugoto Permana Nurdin
Not having
financial
association
with the
Board of
Commissioners
and Directors
Not having
management
association in
the company,
subsidiary
company,
or affiliated
company
Not having
association
of share
ownership
more than or
equal to 5%
(fivepercent) in
the Company
Not having
familial
relationship with
the Board of
Commissioners,
Directors,
and/or fellow
members of the
Risk Monitoring
Committee
Not serving as
administrators
of political
parties, public
officials and
government
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Training and/or Competency Development of The Remuneration and Nomination Committee In 2024
Types of Training and Development Time and place
Name Position Organizer
Materials Competency / Training Implementation
Chandra M. Chairman and Education and/or Competence Enhancement are reflected in the Education and/or
Hamzah concurrent member Competence Enhancement section of the Board of Commissioners.
Iqbal Latanro Member Education and/or Competence Enhancement are reflected in the Education and/or
Competence Enhancement section of the Board of Commissioners.
Armand B. Member Education and/or Competence Enhancement are reflected in the Education and/or
Arief Competence Enhancement section of the Board of Commissioners.
Sentot A. Member Education and/or Competence Enhancement are reflected in the Education and/or
Sentausa Competence Enhancement section of the Board of Commissioners.
Adi Member Education and/or Competence Enhancement are reflected in the Education and/or
Sulistyowati Competence Enhancement section of the Board of Commissioners.
Bambang Member Education and/or Competence Enhancement are reflected in the Education and/or
Widjanarko Competence Enhancement section of the Board of Commissioners.
Andin Member Education and/or Competence Enhancement are reflected in the Education and/or
Hadiyanto Competence Enhancement section of the Board of Commissioners.
Herry Member Education and/or Competence Enhancement are reflected in the Education and/or
Trisaputra Competence Enhancement section of the Board of Commissioners.
Zuna
Himawan Member Education and/or Competence Enhancement are reflected in the Education and/or
Arief Sugoto Competence Enhancement section of the Board of Commissioners.
Mohamad Member Education and/or Competence Enhancement are reflected in the Education and/or
Yusuf Competence Enhancement section of the Board of Commissioners.
Permana1
Moch. Amin Member Executive Risk Management Program - January 27, 2024, in LPPI
Nurdin Level 4 Bogor
Risk Management Certification Level 4 March 19, 2024, in LSPP
Jakarta
Bank Staff and Leadership School April 22, 2024 – June LPPI
(SESPIBANK) Batch 78 12, 2024, in Jakarta
Risk Management Certification Level 5 May 13, 2024, in LSPP
Jakarta
The Strategic Role of the Audit Committee August 1, 2024, via IKAI
in Creating a Secure Cyber Environment Virtual Classroom
Expansive Leadership Program September 5 – 6, Mediatama Sinergi
2024, in Bali Emas
Boardroom Bound : Accelerating Growth October 25, 2024, in LPPI
to Embrace The Future BTN Batam
Rahmayati (Ex Officio) Member Compliance Excellence Edition January January 9, 2024, in BTN
2024 - Special Policies & Technical Jakarta
Guidelines for Accounting Activities
CHRO Masterclass – “Innovation January 18, 2024, in BUMN School of
Workplace: Work Less Produce More” Jakarta Exellence (BSE)
KBUMN Competency Deepening Program January 27, 2024, in Transforma
for BOD-1 Jakarta
Compliance Excellence February 2024 February 13, 2024, in BTN
Edition - Security & Digital Risk Awareness Jakarta
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Annual Report
Types of Training and Development Time and place
Name Position Organizer
Materials Competency / Training Implementation
Expert Talk Session Vice Minister of Foreign February 21, 2024, in BTN
Affairs Mr. Pahala Mansury “Crafting Jakarta
Executive Savvy in Global Business
Mindset”
Understanding Internal Regulations - BTN February 21, 2024, in BTN
Internal Regulation Architecture Jakarta
Compliance Excellence March 2024 March 7, 2024, in BTN
Edition - Gratification Control Program Jakarta
and SMAP ISO 37001:2016 Policy
(Managerial)
Internalization of IT Regulation Policy March 19, 2024, in BTN
Jakarta
Internalization of Respectful Workplace March 26, 2024, in BTN
(RWP) 2024 Jakarta
Internalization of SLE Index Achievement April 1, 2024, in BTN
2024 Jakarta
Compliance Excellence April 2024 Edition - April 17, 2024, in BTN
Government VA Services (Managerial) Jakarta
Internalisasi Layanan BTN Cash April 22, 2024, in BTN
Management Jakarta
Internalization of Legal Clinic Podcast April 23, 2024, in BTN
2024 Jakarta
BTN Leadership Forum 2 - 2024 May 2 – 4, 2024, in McKinsey & PwC
Bali
Compliance Excellence May 2024 Edition May 6, 2024, in BTN
- Foreign Exchange Transaction BranchFX Jakarta
at Branch Offices (Managerial)
ASEAN Global Leadership Program - LSE May 11 – 18, 2024, in SRW&Co - IESE
London Barcelona, Spain
Internalization of New Grading System May 13, 2024, in BTN
Bank BTN Jakarta
Internalization of Commercial Credit May 20, 2024, in BTN
Rescue and Settlement Jakarta
CHRO Masterclass - Women Leadership in May 22, 2024, in BTN
the New World of Work Jakarta
Internalization of ESG (Environtmental, May 27, 2024, in BTN
Social & Governance) Awareness Jakarta
Compliance Excellence June 2024 Edition June 6, 2024, in BTN
- Prohibition of Gambling Activities Jakarta
(Managerial)
Internalization of Transformation 2024 June 11, 2024, in BTN
Jakarta
Internalization of Customer Data June 19, 2024, in BTN
Management (CIF) Jakarta
Compliance Excellence July 2024 Edition July 4, 2024, in BTN
- Special Policy on Conflict of Interest Jakarta
Guidelines (Managerial)
Socialization of Umbrella Campaign Bale July 17, 2024, in BTN
by BTN Jakarta
Internalization of Corporate Loan Process July 22, 2024, in BTN
Jakarta
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Governance
Types of Training and Development Time and place
Name Position Organizer
Materials Competency / Training Implementation
Internalization of Sahabat Transformation August 1, 2024 in BTN
Episode 2 Jakarta
Internalization of IT, Digital & Cyber Risk August 3, 2024 in BTN
Management 2024 Jakarta
Internalization of Public Information August 4, 2024 in BTN
Disclosure (KIP) Jakarta
Compliance Excellence August 2024 August 4, 2024 in BTN
Edition - Implementation Procedures of Jakarta
Anti-Money Laundering, Prevention of
Terrorism Financing, and Prevention of
Mass Destruction Weapons Financing
(Managerial)
CHRO Masterclass – “Future Strategic August 5, 2024 in BUMN School of
Workforce Planning for Sustainability” Jakarta Excellence (BSE)
Compliance Excellence September September 2, 2024 in BTN
2024 Edition - Data Privacy Awareness Jakarta
(Managerial)
Compliance Excellence October 2024 September 7, 2024 in BTN
Edition - Bancassurance Product Jakarta
Marketing (Managerial)
Refreshment BTN Property 2024 October 14, 2024 in BTN
Jakarta
Socialization of Digital Risk Awareness & October 17, 2024 in BTN
Cyber Trend Jakarta
Socialization of Easy Program in BTN Smart October 27, 2024 in BTN
Residence Jakarta
BSE Masterclass - Unlocking Opportunity November 14, 2024 in BUMN School of
for Indonesia Economy Growth 2025 Jakarta Excellence (BSE)
¹) Term of office ended on March 4, 2024, as confirmed in the AGMS on March 6, 2024
The Remuneration and Nomination Committee’s decision of the Committee meeting is made based on
Meeting deliberation and consensus. When consensus is not
reached, decision-making is done under one man one
Meeting is conducted by at least fulfilling the minimum vote principle.
requirement from the Board of Commissioners stipulated
in the Company’s Articles of Association. The meeting The Committee meeting result shall be documented in
quorum is attended by minimum of 51% (fifty-one the Minutes of Meeting signed by all Committee members
percent) of the Committee members either physically or present, welldocumented, and submitted to the Board of
proxied by other means. The meeting of the Remuneration Commissioners. The Minutes contain information about
and Nomination Committee is considered legitimate time and place of the meeting, meeting agenda, topic
if attended by at least 51% (fifty-one percent) of total of discussion, dissension (if any), and meeting decision.
Committee members including 1 (one) Independent Dissenting opinion taking place during the meeting
Commissioner and 1 (one) Independent Party. must be clearly recorded in the minute along with the
underlying reasons.
If members of the Board of Commissioners are unable to
physically attend the meeting, they may attend through The Committee is allowed to conduct special meeting
the power of attorney, teleconferences, and other methods if necessary. The Committee’s meeting may invite the
in accordance with the legal procedure and constitution. management or other parties as resource person.
Meeting is held by invitation and with preceding approved
Meeting is chaired by the Chairman of the Committee agenda, and the meeting outcome has to be recorded in
or a member appointed by the attending members
if the Chairman of the Committee is not present. The
616 PT Bank Tabungan Negara (Persero) Tbk
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the Minutes of Meeting. The original document shall be The decision made in the meeting is declared legitimate
owned by the Committee, and the carbon copy is sent and binding if attended by at least 51% (fifty-one
to the Secretary of the Board of Commissioners, and if percent) of the total Committee members including
necessary, can be shared to the absent participants. the Independent Commissioner and Executives who
supervise human resources.
THE REMUNERATION AND NOMINATION COMMITTEE’S MEETING AGENDA
Throughout 2024, the meeting dates, agenda, and participants of the Remuneration and Nomination Committee
meetings are as follows.
Table of Remuneration and Nomination Committee Meeting Agenda
No. Meeting Date Meeting Agenda Meeting Participants Description
1. January 17, 2024 Proposal for Senior Executive Vice President • Chandra M. Hamzah Nomination
(SEVP) Digital Business Candidates • Iqbal Latanro
• Armand B. Arief
• Sentot A. Sentausa
• Andin Hadiyanto
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Mohamad Yusuf
Permana
• Moch. Amin Nurdin
• Rahmayati
2. February 21, 2024 1. Proposal for 2024 Remuneration of the Board • Chandra M. Hamzah Remuneration and
of Directors and Board of Commissioners and • Iqbal Latanro Nomination
Tantiem for the 2023 Fiscal Year of PT Bank • Armand B. Arief
Tabungan Negara (Persero) Tbk; • Sentot A. Sentausa
2. Proposal for Nominated Talent BoD-1 PT Bank • Andin Hadiyanto
Tabungan Negara (Persero) Tbk; and • Herry Trisaputra Zuna
3. Evaluation of Existing Nominated Talent BoD • Himawan Arief Sugoto
PT Bank Tabungan Negara (Persero) Tbk. • Mohamad Yusuf
Permana
• Moch. Amin Nurdin
• Rahmayati
3. March 06, 2024 1. Composition of the Remuneration and • Chandra M. Hamzah Remuneration and
Nomination Committee; • Iqbal Latanro Nomination
2. Performance Evaluation of Supporting • Armand B. Arief
Committees of the Board of Commissioners; • Sentot A. Sentausa
and • Andin Hadiyanto
3. Recommendation for Corporate • Herry Trisaputra Zuna
Management Candidates • Himawan Arief Sugoto
• Moch. Amin Nurdin
• Rahmayati
4. March 13, 2024 Composition of Supporting Committees of the • Chandra M. Hamzah Nomination
Board of Commissioners • Iqbal Latanro
• Armand B. Arief
• Sentot A. Sentausa
• Andin Hadiyanto
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Moch. Amin Nurdin
• Rahmayati
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No. Meeting Date Meeting Agenda Meeting Participants Description
5. March 20, 2024 Changes in the Organizational Structure of • Chandra M. Hamzah Nomination
the Head Office of PT Bank Tabungan Negara • Iqbal Latanro
(Persero) Tbk • Armand B. Arief
• Sentot A. Sentausa
• Adi Sulistyowati sebagai
pengamat
• Bambang Widjanarko
sebagai pengamat
• Andin Hadiyanto
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Moch. Amin Nurdin
• Rahmayati
6. April 03, 2024 1. Update on the Recruitment Process for Audit • Chandra M. Hamzah Remuneration and
Committee Members; and • Iqbal Latanro Nomination
2. Update on the Progress of Adjusting the • Armand B. Arief
Provisions for Income & Travel Facilities • Sentot A. Sentausa
for the Board of Directors, Board of • Adi Sulistyowati sebagai
Commissioners, and SEVP pengamat
• Bambang Widjanarko
sebagai pengamat
• Andin Hadiyanto
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Moch. Amin Nurdin
• Rahmayati
7. April 05, 2024 Determination of the 2024 Income for the Board • Chandra M. Hamzah Remuneration
of Directors and Board of Commissioners • Iqbal Latanro
• Armand B. Arief
• Sentot A. Sentausa
• Adi Sulistyowati sebagai
pengamat
• Bambang Widjanarko
sebagai pengamat
• Andin Hadiyanto
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Moch. Amin Nurdin
• Rahmayati
8. May 29, 2024 Termination of the Assignment of the Board of • Chandra M. Hamzah Nomination
Commissioners’ Secretariat Staff • Iqbal Latanro
• Armand B. Arief
• Sentot A. Sentausa
• Adi Sulistyowati sebagai
pengamat
• Bambang Widjanarko
sebagai pengamat
• Andin Hadiyanto
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Moch. Amin Nurdin
• Rahmayati
9. July 31, 2024 Update on the Administrative Selection Results • Chandra M. Hamzah Nomination
of Audit Committee Candidates • Iqbal Latanro
• Armand B. Arief
• Sentot A. Sentausa
• Adi Sulistyowati sebagai
pengamat
• Bambang Widjanarko
sebagai pengamat
• Andin Hadiyanto
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Moch. Amin Nurdin
• Rahmayati
618 PT Bank Tabungan Negara (Persero) Tbk
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No. Meeting Date Meeting Agenda Meeting Participants Description
10. August 21, 2024 Interview Results of Audit Committee • Chandra M. Hamzah Nomination
Candidates • Iqbal Latanro
• Armand B. Arief
• Sentot A. Sentausa
• Adi Sulistyowati sebagai
pengamat
• Bambang Widjanarko
sebagai pengamat
• Andin Hadiyanto
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Moch. Amin Nurdin
• Rahmayati
11. September 4, 2024 1. Selection Results of Audit Committee • Chandra M. Hamzah Remuneration and
Candidates; • Iqbal Latanro Nomination
2. Proposal for the 2024 Key Performance • Armand B. Arief
Indicators (KPI) for the Sharia Supervisory • Sentot A. Sentausa
Board; and • Adi Sulistyowati sebagai
3. Proposal for the 2024 Remuneration of the pengamat
Sharia Supervisory Board • Bambang Widjanarko
sebagai pengamat
• Andin Hadiyanto
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Moch. Amin Nurdin
• Rahmayati
12. October 16, 2024 Composition of Supporting Committees of the • Chandra M. Hamzah Nomination
Board of Commissioners • Iqbal Latanro
• Armand B. Arief
• Sentot A. Sentausa
• Adi Sulistyowati
• Bambang Widjanarko
• Andin Hadiyanto
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Moch. Amin Nurdin
• Rahmayati
13. October 30, 2024 1. Determination of the 2024 Collegial KPI for • Chandra M. Hamzah Nomination
the Board of Directors; and • Iqbal Latanro
2. Appointment of the Board of Commissioners’ • Armand B. Arief
Secretariat Staff • Sentot A. Sentausa
• Adi Sulistyowati
• Bambang Widjanarko
• Andin Hadiyanto
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Moch. Amin Nurdin
• Rahmayati
14. November 13, 2024 1. 2025 Collegial KPI for the Board of Directors; • Chandra M. Hamzah Remuneration and
2. 2025 Collegial KPI for the Board of • Iqbal Latanro Nomination
Commissioners; • Armand B. Arief
3. Tantiem Budget in the 2025 Corporate • Sentot A. Sentausa
Budget and Work Plan (RKAP); • Adi Sulistyowati
4. Extension of the SEVP Operations • Bambang Widjanarko
Employment Contract; and • Andin Hadiyanto
5. Evaluation of the Supporting Committees of • Herry Trisaputra Zuna
the Board of Commissioner • Himawan Arief Sugoto
• Moch. Amin Nurdin
• Rahmayati
PT Bank Tabungan Negara (Persero) Tbk 619
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No. Meeting Date Meeting Agenda Meeting Participants Description
15. November 29, 2024 Discussion on the Tantiem Budget for the Board • Chandra M. Hamzah Remuneration
of Directors and Board of Commissioners of PT • Iqbal Latanro
Bank Tabungan Negara (Persero) Tbk in the • Armand B. Arief
2025 Corporate Budget and Work Plan (RKAP) • Sentot A. Sentausa
• Adi Sulistyowati
• Bambang Widjanarko
• Andin Hadiyanto
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Moch. Amin Nurdin
• Rahmayati
16. December 11, 2024 Discussion on the Proposed Nominated Talent • Chandra M. Hamzah Nomination
BoD-1 of PT Bank Tabungan Negara (Persero) • Armand B. Arief
Tbk • Sentot A. Sentausa
• Adi Sulistyowati
• Bambang Widjanarko
• Andin Hadiyanto
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Moch. Amin Nurdin
17. December 18, 2024 1. Follow-up Discussion on the Proposed • Chandra M. Hamzah Remuneration and
Nominated Talent BoD-1 of PT Bank • Iqbal Latanro Nomination
Tabungan Negara (Persero) Tbk; • Armand B. Arief
2. Work Plan of the Board of Commissioners for • Sentot A. Sentausa
2025; • Adi Sulistyowati
3. Work Plan of the Remuneration and • Bambang Widjanarko
Nomination Committee for 2025; • Andin Hadiyanto
4. Guidelines and Rules of Procedure for the • Herry Trisaputra Zuna
Board of Commissioners for 2024; and • Himawan Arief Sugoto
5. Guidelines and Rules of Procedure for the • Moch. Amin Nurdin
Remuneration and Nomination Committee
for 2024
FREQUENCY AND ATTENDANCE LEVEL OF REMUNERATION AND NOMINATION COMMITTEE MEETINGS
Meeting Frequency and Attendance Level of The Remuneration and Nomination Committee
Meeting of Remuneration and Nomination Committee
No. Name Position Total and Percentage of Attendance
Total Meeting Total Attendance Persentase
1. Chandra M. Hamzah Chairman concurrently 17 17 100,00%
Member
2. Iqbal Latanro Member 17 16 94,12%
3. Armand B. Arief Member 17 17 100,00%
4. Sentot A. Sentausa Member 17 17 100,00%
5. Adi Sulistyowati Member 6 6 100,00%
6. Bambang Widjanarko Member 6 6 100,00%
7. Andin Hadiyanto Member 17 17 100,00%
8. Herry Trisaputra Zuna Member 17 17 100,00%
9. Himawan Arief Sugoto Member 17 17 100,00%
10. Mohamad Yusuf Permana Member1 2 2 100,00%
11. Moch. Amin Nurdin Member 17 17 100,00%
12. Rahmayati Member 17 15 88,24%
¹) Term of office ends on March 4, 2024 as confirmed at the GMS on March 6, 2024.
620 PT Bank Tabungan Negara (Persero) Tbk
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Work Plan and The Implementation of Duties of The Remuneration and Nomiination Committee In 2024
No. Work Plan Implementation
1. Monitoring and Evaluating the Realization of the Board of Commissioners' Budget Implemented
2. Reviewing the Bank Business Plan (RBB), Corporate Work Plan and Budget (RKAP), Sustainable Finance Implemented
Action Plan, and Self-Assessment on Bank-Related GCG
3. Recommendations and Assessment of Candidates for Members of the Board of Commissioners and Implemented
Board of Directors in relation to the Company's GMS
4. Validation of Proposed Selected Talent BOD-1 BTN Implemented
5. Preparing the Board of Commissioners' Supervision Report on Human Resources Implemented
6. Organizing Meetings of the Remuneration and Nomination Committee Implemented
7. Determining remuneration, tantiem, and other incentives for the Board of Commissioners, Board of Implemented
Directors, and Sharia Supervisory Board
8. Recommendation of Candidates for Head of Internal Audit Unit, Corporate Secretary, and Supporting Implemented
Organs of the Board of Commissioners
9. Evaluation of Internal Policies Related to Human Resources Implemented
10. Reviewing the Collegial and Individual Key Performance Indicators of the Board of Commissioners and Implemented
Board of Directors
11. Preparing the Board of Commissioners' Work Program Implemented
12. Preparing the Work Program of the Remuneration and Nomination Committee Implemented
13. Preparing the Realization Report of the Remuneration and Nomination Committee's Work Program Implemented
14. Attending competency development programs (training, seminars, workshops, certifications, etc.) and Implemented
carrying out additional tasks assigned by the Committee Chairman and/or Board of Commissioners
15. Communicating with the Human Resources Unit Implemented
Policy on the Succession Plan of The Board Human Resources & Information Technology (SDMTI)
of Directors KBUMN which will then become Eligible Talent
5. Qualified Talent
In assisting the implementation of the duties of the Eligible Talent will undergo an Assessment at the
Board of Commissioners regarding the succession of the Assessment Center appointed by the Ministry of
President Director and other members of the Board of BUMN and then become Qualified Talent.
Directors in accordance with the Minister of State-Owned
Enterprises Regulation No. 3 of 2023 concerning Organs The sources of Selected Talent and Nominated Talent
and Human Resources of State-Owned Enterprises, the from SOE are BOD-1 from SOE or SOE Subsidiaries which
Remuneration and Nomination Committee implements contribute significantly and have strategic value or
the mechanism for the process of submitting nominated BOD-1 from SOE or SOE Subsidiaries which is applied the
talent as candidates for BUMN Directors, namely: same as SOE in accordance with the Law.
1. Selected Talent
Determination of Selected Talent BoD-1 is carried out In preparing candidates or successors for the Company’s
through Directors’ Meetings at each BUMN. Directors, various Company talent developments are
2. Nominated Talent carried out, especially BOD-1, BOD-2 and Women Talent
Review and Determination of BoD-1 Nominated Talent and Millennial Talent to increase Readiness Level and
by the respective BUMN Board of Commissioners prepare them to become Nominated Talent, including
through the Remuneration and Nomination Committee. through programs:
3. Nominated Talent Cluster 1. Expert Talk Session
Nominated Talent will be validated and calibrated by 2. Project Assignment
the Cluster Talent Committee (CTC) to become Eligible 3. Cross mentoring
Talent. 4. Roundtable Mentorship
4. Eligible Talent 5. SESPIBANK
The Nominated Talent Cluster will undergo background 6. Asesmen Orientation Day
checking by the Ministry of SOEs through the Deputy for
PT Bank Tabungan Negara (Persero) Tbk 621
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Governance
Meanwhile, in the process of searching for BOD-1 Talent 5. Decree of the Deputy for Finance and Risk Management
from external sources in 2023, where they will also be of the Ministry of State-Owned Enterprises No. SK-3/
prepared to become candidates for the Company’s DKU. MBU/05/2023 concerning Technical Instructions
Directors (BOD) through a mechanism for developing for the Composition and Qualifications of Risk
and proposing nominated talents, the Company uses Management Organs within State-Owned Enterprises.
the services of a professional search company/ head 6. Company’s Articles of Association.
hunter, namely PT Daya Dimensi Indonesia (DDI).
Duties and Responsibilities of the Risk Monitoring
Risk Monitoring Committee Committee
The Risk Monitoring Committee is a Supporting Referring to the Risk Monitoring Committee Charter,
Organ formed by and responsible to the Board of duties and responsibilities of Risk Monitoring Committee
Commissioners whose task is to assist the Board of are as follows:
Commissioners in evaluating the suitability of the 1. Evaluating the alignment between the company’s
Risk Management Policy with the implementation of risk management policy and its implementation;
that policy and monitoring as well as evaluating the 2. Monitoring and evaluating the duty accomplishment
implementation of the duties of the Risk Management of the Risk Management Committee and working
Committee and the Risk Management Work Unit. unit of risk management;
3. Gathering and assessing information, clarifications,
The purpose of establishing the Committee is to documents, and/or reports related to the
assist and support the implementation of the duties implementation of risk management;
and responsibilities of the Board of Commissioners 4. Monitoring the adequacy of identification process,
in ensuring the implementation of supervision and measurement, monitoring, control, and information
providing advice to the Board of Directors as well system of risk management;
as compliance with statutory regulations and the 5. Encouraging the empowerment of the Company’s
Company’s internal regulations related to: risk management function;
1. Implementating a strong function of risk 6. Reporting to the Board of Commissioners about the
management supervision; possibility of Bank risk and proposing a variety of
2. Developing a risk management culture in order to solutions
reduce the possibility of unethical banking practices 7. Conducting risk monitoring in the working unit which
occurring; and is closely related to risk-based decision-making and
3. Identified matters related to risk management that cooperating with risk management work unit.
require the attention of the Board of Commissioners. 8. Reviewing, evaluating, and/or providing
recommendation on matters which require approval,
Legal Basis for Establishing the Risk Monitoring consultation, or decision making by the Board of
Committee Commissioners in accordance with the Articles
of Association, Working Relationship of the Board
PersThe Company establishes Risk Monitoring of Commissioners and Directors, and regulator’s
Committee under the following legal bases: decree.
1. OJK Regulation No 17 of 2023 dated September 14, 9. Performing other duties assigned by the Board of
2023 concerning the Implementation of Governance Commissioners within the relevant scope of duties
for Commercial Banks. of risk management.
2. OJK Circular Letter No. 13/SEOJK.03/2017 dated March 10. The evaluation and monitoring activities mentioned
17, 2017 on the Implementation of Governance for above also cover the function of Sharia risk
General Bank. management in UUS (Sharia Business Units).
3. Regulation of the Minister of State-Owned 11. The results of the duties and responsibilities outlined
Enterprises No. PER-2/MBU/03/2023 dated March above are used to provide recommendations to the
24, 2023 concerning Guidelines for Governance Board of Commissioners.
and Significant Corporate Activities of State-Owned
Enterprises;
4. Regulation of the Minister of State-Owned Enterprises
No. PER-3/MBU/03/2023 dated March 24, 2023
concerning Organs and Human Resources of State-
Owned Enterprises;
622 PT Bank Tabungan Negara (Persero) Tbk
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CHARTER OF THE RISK MONITORING COMMITTEE
The Guidelines and Rules of Procedure for the Risk Monitoring Committee are prepared based on applicable laws
and regulations and are periodically reviewed, with the most recent update based on the Board of Commissioners
Decree No. 21/KOM/BTN/2024 dated December 18, 2024, concerning the Guidelines and Rules of Procedure for the Risk
Monitoring Committee of PT Bank Tabungan Negara (Persero) Tbk, containing the following provisions:
General Provision Article 1 Definition
Chapter I
Article 2 Objectives
Duty, Responsibility, and Authority Article 3 Duties and Responsibilities
Chapter II
Article 4 Authority
Structure and Membership Article 5 Composition and Structure
Chapter III Article 6 Membership Requirements
Article 7 Term of Office
Work Mechanism and Relationship Article 8 Work Mechanism
Chapter IV Article 9 Employment Relations
Article 10 Supporting Personnel
Work Mechanism and Relationship Article 11 Work Plan and Budgeting
Article 12 Committee Meetings
Chapter IV
Article 13 Report
Article 14 Evaluation
Competency Development and Income Article 15 Competency Development
Chapter VI
Article 16 Income
Chapter VII Others Article 17 Closing
Authorities of the Risk Monitoring Committee
Daccomplishing its function, the Risk Management Committee holds the following authority to:
1. Carrying out activities in the implementation of the duties and responsibilities of the Risk Monitoring Committee.
2. Communicate with the Directors and/or Executives and internal Bank parties to obtain necessary information,
clarifications, documents, and reports.
3. Obtain inputs and/or suggestions from the Bank’s external parties related to the duty of the Risk Management
Committee
Term of Office of the Risk Monitoring Committee
1. The term of office of the Committee members serving as a concurrent member of the Board of Commissioners
automatically ends once their position as members of the Board of Commissioners ends;
2. The term of office of the Committee members who has not served as concurrent members of the Board of
Commissioners is 3 (three) years at the maximum and is extendable to once for 2 (two) terms of office provided
that the Board of Commissioners is still entitled to dismiss the respected Committee members at any time;
3. If a member of the Board of Commissioners holds a concurrent position as the chairman of the Committee releases
his status as a member of the Board of Commissioners, the position of the Committee chairman must be replaced
by another member of the Board of Commissioners within maximum of 30 (thirty) days.
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Structure, Membership, and Expertise of the Risk Monitoring Committee
Table of the Risk Monitoring Committee’s Structure, Membership, and Expertise
Masa Jabatan
Basis of
Name Position Description Expertise Period
Appointment
Start End
Armand B. Chairman Independent Banking, Risk Second March 6, AGMS 2029 Decree of the Board
Arief and Commissioner Management, 2024 of Commissioners
Member Business Number 04/KOM/
Management BTN/2024 dated
March 17, 2024
Herry Member Commissioner Macroeconomics, First March 17, AGMS 2027 Decree of the Board
Trisaputra Management, 2024 of Commissioners
Zuna Public Works, and Number 04/KOM/
Housing BTN/2022 dated
March 17, 2022
Himawan Member Commissioner Management First March 17, AGMS 2029 Decree of the Board
Arief Sugoto and Business, Risk 2024 of Commissioners
Management, Number 04/KOM/
Finance, Land BTN/2022 dated
Affairs, and Spatial March 17, 2022
Planning
Adi Member¹ Independent Banking, Risk First March 13, AGMS 2029 Decree of the Board
Sulistyowati Commissioner² Management, 2024 of Commissioners
and Business Number 07/KOM/
Management BTN/2024 dated
March 13, 2024
Andin Member³ Commissioner Banking, First October 16, AGMS 2029 Decree of the Board
Hadiyanto Compliance, Risk 2024 of Commissioners
Management, Number 10/KOMP/BTN
and Business 2024 dated October
Administration 16, 2024
Ignace Member Independent Risk Management, Second November 7, November 6, Board of Directors
Widiatmoko Party Banking, Finance, 2024 2026 Decree Number
Sharia Banking 1064/DIR/2024 dated
November 19, 2024
Pamuji Member Independent Banking, Risk Second November November Board of Directors
Gesang Party Management, 30, 2024 29, 2026 Decision Number
Raharjo Finance, Sharia 1063/DIR/2024 dated
Banking November 19, 2024
¹) Appointed as a member of the Risk Monitoring Committee on March 13, 2024
²) Effective based on the Fit and Proper Assessment Decision by OJK on October 7, 2024
³) Appointed as a member of the Risk Monitoring Committee on October 16, 2024
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PROFILE OF THE RISK MONITORING COMMITTEE
Himawan Arief Profile can be found in the Board of
Sugoto Commissioners' Profile section.
The profile of the Risk Monitoring Committee as of
Member of the His tenure as a member of the Risk
December 31, 2024, is as follows. Risk Monitoring Monitoring Committee runs from March
Committee / 2, 2022, to the 2027 AGMS (First Term).
Commissioner
Profile can be found in the Board of
Armand B. Commissioners' Profile section.
Arief His tenure as Chairman concurrent Adi Sulistyowati Profile can be found in the Board of
member of the Risk Monitoring Member of the Commissioners' Profile section.
Monitoring
Committee / Committee runs from November 27, Risk Monitoring Her tenure as a member of the Risk
Independent 2019, to the 2024 AGMS (First Term) and Committee / Monitoring Committee runs from March
Commissioner continues from March 6, 2024, to the 2029 Independent 6, 2024, to the 2029 AGMS (First Term).
AGMS (Second Term). Commissioner
Profile can be found in the Board of Profile can be found in the Board of
Herry Andin Hadiyanto
Commissioners' Profile section. Commissioners' Profile section.
Trisaputra Member of the
Zuna His tenure as a member of the Risk His tenure as a member of the Risk
Risk Monitoring
Monitoring Committee runs from March Monitoring Committee runs from
Member of the Committee /
2, 2022, to the 2027 AGMS (First Term). Commissioner October 16, 2024, to the 2029 AGMS (First
Risk Monitoring
Committee / Term).
Commissioner
Educational Background
• Bachelor of Corporate Economics, Diponegoro University, Semarang (1984)
• Master of Business Administration di Rutgers The State University (1995)
Certification
• Banking Risk Management Certification Level 7 according to KKNI (2024)
• Certification in Audit Committee Practices (CACP) from IKAI (2019)
Work Experience
• Vice President of Risk Management of Bank Mandiri (2007—2015).
• Commissioner of PT Resik Guna Maju (2015—2018).
• Managing Director PT Gedung Bank Exim (2015—2018).
• Risk Monitoring Committee and Audit Committee of Rabobank International
Indonesia (2018—2020).
• Risk Monitoring Committee of Industrial Commercial of Bank of China Indonesia
(2018—2021).
• Risk Monitoring Committee and Audit Committee of Bank Victoria International Tbk
(2021).
Ignace Widiatmoko
Member of the Risk Monitoring Legal Basis for Appointment
Committee/ Independent Party • First Term: Board of Directors Decree No. 1002/DIR/2021 dated November 8, 2021,
Indonesia citizen, regarding the Appointment of Mr. Ignace Widiatmoko as a Member of the Risk
Probolinggo, July 07 1960 Monitoring Committee
64 years old as of December 2024, • Second Term: Board of Directors Decree No. 1064/DIR/2024 dated November
domiciled dSouth Tangerang City Banten 19, 2024, regarding the Extension of the Term of Office of the Risk Monitoring
Committee Member at PT Bank Tabungan Negara (Persero) Tbk
Term of Office
• First Term with a Tenure from November 7, 2021, to November 6, 2024
• Second Term with a Tenure from November 7, 2024, to November 6, 2026
Concurrent Position
None
PT Bank Tabungan Negara (Persero) Tbk 625
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Educational Background
• Bachelor of Economics, University of Dr. Moestopo (1996)
• Master of Risk Management, University of Indonesia (2003)
• Doctor of Business and Management (Finance) Bogor Agricultural University
(2014)
Certification
• Banking Risk Management Certification Level 7 according to KKNI (2024)
• Certified of Financial Consultant (CFC) Institute of Financial Consultant from IFC
(2013)
• Certified of Investment Market and Banking Analyst (CIMBA) Investment Market
and Banking Analyst Association (2014)
Work Experience
• General Manager of Risk Management Perum Pegadaian (2010 – 2011);
• Director of Risk Management Center Indonesia (2009 – 2011);
• Member of Risk Monitoring Committee of PT Bank Rakyat Indonesia (Persero) Tbk
(2007 – 2010 and 2011 – 2016);
Pamuji Gesang Raharjo • Member of Audit Committee of PT Bank Rakyat Indonesia (Persero) Tbk (2016 –
Anggota Komite Pemantau Risiko/ 2021);
Pihak Independen
Legal Basis for Appointment
Indonesia citizen, • Board of Directors Decree No. 1067/DIR/2021 dated December 1, 2021, regarding the
Jakarta, April 10, 1968, Appointment of Mr. Pamuji Gesang Raharjo as a Member of the Risk Monitoring
56 years old as of December 2024, Committee
domiciled DKI Jakarta Central Jakarta • Board of Directors Decree No. 1063/DIR/2024 dated November 19, 2024, regarding
City. the Extension of the Term of Office of the Risk Monitoring Committee Member at
PT Bank Tabungan Negara (Persero) Tbk
Term of Office
• First Term with a Tenure from November 30, 2021, to November 29, 2024
• Second Term with a Tenure from November 30, 2024, to November 29, 2026
Concurrent Position
None
Independency of The Risk Monitoring Committee
Table of Risk Monitoring Committee’s Independency
Herry Himawan Pamuji
Armand B. Adi Andin Ignace
Aspect of Independency Trisaputra Arief Gesang
Arief Sulistyowati Hadiyanto Widiatmoko
Zuna Sugoto Raharjo
Having no financial
Association with the Board of
Commissioners and Directors
Having no management
relation in the company,
subsidiary company, or
affiliated company
Has no ownership
relationship shares in the
company of 5% or more
Not having familial
relationship with the
Board of Commissioners,
Directors, and/or fellow
members of the Risk
Monitoring Committee
Not serving as
administrators of political
parties, public officials and
government
626 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Training and/or Competency Development of the Risk Monitoring Committee in 2024
Time and
Name Position Types of Training and Materials Place of Organizer
Implementation
Armand B. Chairman Training and/or Competency Enhancement can be seen in the Training and/or Competency
Arief concurrently Enhancement section of the Board of Commissioners.
Member
Herry Member Training and/or Competency Enhancement can be seen in the Training and/or Competency
Trisaputra Enhancement section of the Board of Commissioners.
Zuna
Himawan Member Training and/or Competency Enhancement can be seen in the Training and/or Competency
Arief Sugoto Enhancement section of the Board of Commissioners.
Adi Member Training and/or Competency Enhancement can be seen in the Training and/or Competency
Sulistyowati Enhancement section of the Board of Commissioners.
Andin Member Training and/or Competency Enhancement can be seen in the Training and/or Competency
Hadiyanto Enhancement section of the Board of Commissioners.
Ignace Member Executive Risk Management Program Level 6 January 27, 2024 in LPPI
Widiatmoko Bogor
Webinar OJK "Strategies to Accelerate the Market March 21, 2024 via OJK Institute
Share of Islamic Finance Virtual Classroom
Seminar: Seizing Opportunities Amidst February 23, LPPI
Uncertainty 2024 via Virtual
Classroom
Virtual Seminar “Paylater: A Financial Solution” April 26, 2024 via LPPI
Virtual Classroom
Ideas Talk "Capital Market & Financial April 26, 2024 via OJK Institute
Challenges” Virtual Classroom
Risk Management Certification Preparation KKNI May 14, 2024 in PT Garda Multi
Level 7 Jakarta Talenta
How to Prevent Greenwashing in Sustainable May 16, 2024 via OJK Institute
Finance Virtual Classroom
Credit Growth Opportunities Post Credit May 22, 2024 via OJK Institute
Restructuring Policy Expiration Virtual Classroom
Building Trust for Insurance Industry Via Empathy June 11, 2024 via OJK Institute
in Claims Management Virtual Classroom
Navigating The Half-Year: Roadmap to Success June 20, 2024 via OJK Institute
Virtual Classroom
Risk Management Certification KKNI Level 6 March 4, 2024 in LSPP
Jakarta
Risk Management Certification KKNI Level 7 June 3, 2024 in LSPP
Jakarta
How to Mitigate Transition and Physical Risks in July 4, 2024 via OJK Institute
the Financial Sector Virtual Classroom
The Role of Digital Technology in Enhancing July 11, 2024 via OJK Institute
Accounting Practices Virtual Classroom
PT Bank Tabungan Negara (Persero) Tbk 627
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Corporate
Governance
Time and
Name Position Types of Training and Materials Place of Organizer
Implementation
POJK 5/2024: Strengthening Banking Foundations June 26, 2024 via LPPI
Amidst Global Volatility Virtual Classroom
The Strategic Role of the Audit Committee in August 1, 2024 via IKAI
Establishing a Secure Cyber Environment Virtual Classroom
Spiritual-Based Leadership Development: A August 22, 2024 via OJK Institute
Holistic Approach for Business Growth and Virtual Classroom
Sustainability
Asian Confederation of Institutes of Internal August 28, 2024 IIA Indonesia
Auditors (ACIIA) Regional Conference: Purposeful Until August 29,
Impact 2024 in Bali
The Future of Data Analytics in the Financial September 12, OJK Institute
Industry: Trends and Innovations 2024 via Virtual
Classroom
Boardroom Bound : Accelerating Growth to October 25, 2024 in LPPI
Embrace The Future BTN Batam
Risk Beyond 2024 on Enterprise Risk Management December 5, 2024 ERMA
to December 6,
2024 in Bali
Pamuji Executive Risk Management Program Jenjang 5 Januari 27, 2024 in LPPI
Gesang Bogor
Raharjo
Risk Management Certification Preparation KKNI May 6, 2024 in LPPI
Level 6 Jakarta
Risk Management Certification Preparation KKNI May 14, 2024 in PT Garda Multi
Level 7 Jakarta Talenta
Risk Management Certification KKNI Level 5 March 14, 2024 in LSPP
Jakarta
Risk Management Certification KKNI Level 6 May 13, 2024 in LSPP
Jakarta
Risk Management Certification KKNI Level 7 June 3, 2024 in LSPP
Jakarta
Economic and Financial Outlook for 2024 February 22, OJK Institute
2024 via Virtual
Classroom
Cyber Attack Prevention Strategies February 29, OJK Institute
2024 via Virtual
Classroom
ESG Integration in Risk Management: A Practical March 13, 2024 via RISKHub
Approach Virtual Classroom International
Financial Services System (SJK) Development March 13, 2024 via OJK Institute
Strategy Through Strengthening Islamic Banking Virtual Classroom
and Market Conduct
Opportunities and Challenges of Digital Assets March 14, 2024 via OJK Institute
in Indonesia Virtual Classroom
Strengthening Integrity and Competency March 15, 2024 via Indonesia Risk
in Risk Management to Achieve Alignment Virtual Classroom Management
and Commitment in Risk Prevention Quality Professional
Improvement Association
(IRMAPA)
628 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Time and
Name Position Types of Training and Materials Place of Organizer
Implementation
Financial Modelling untuk Merger & Akuisisi March 16, 2024 via Ruang Seminar
Virtual Classroom – PT Sarijan
International Digital
School & Training
Indonesia
Strategies to Accelerate the Market Share of March 21, 2024 via OJK Institute
Islamic Finance Virtual Classroom
Islamic Finance & Banking Industry Exploration: March 22, 2024 via PT Bursa Komoditi
Emerging Opportunities in Modern Economic Virtual Classroom & Derivative
Indonesia (ICDX)
The Role of Taxonomy for Sustainable Finance March 28, 2024 via OJK Institute
(TKBI) in Driving Energy Transition Toward Virtual Classroom
Indonesia’s Net Zero Emission
Financial Services System (SJK) Development April 23, 2024 via OJK Institute
Prospects Through Open Finance and NIM BOPO Virtual Classroom
Banking
Simulation on Filling Out Stress-Test Work Papers May 21, 2024 via PROXSIS Consulting
and Determining Contingency Plan Steps Virtual Classroom GRC Indonesia
Credit Growth Opportunities Post Credit May 22, 2024 via OJK Institute
Restructuring Policy Expiration Virtual Classroom
Opportunities and Challenges of Personal Data May 30, 2024 via OJK Institute
Protection in Digital Transactions Virtual Classroom
The Strategic Role of the Audit Committee in August 1, 2024 via IKAI
Establishing a Secure Cyber Environment Virtual Classroom
Expansive Leadership Program September 5-6, Mediatama Sinergi
2024 in Bali Emas
Boardroom Bound : Accelerating Growth to October 25, 2024 in LPPI
Embrace The Future BTN Batam
Risk Beyond 2024 on Enterprise Risk Management December 5-6, ERMA
2024 in Bali
Risk Monitoring Committee Meeting
The Risk Monitoring Committee meetings are held as The Committee meeting result must be in writing in the
needed by the Company, at least once (1) a month. The form of the Minutes of Meeting signed by all Committee
meetings are conducted if attended by the majority of attendees, and shall be well-documented, and
the committee members. submitted to the Board of Commissioners. The Minutes
of Meeting includes information about time and place
If members of the Risk Monitoring Committee are of the meeting, meeting agenda, topic of discussion,
unable to physically attend the meeting, they may dissension (if any), and meeting decision. Dissenting
attend through the power of attorney, teleconferences opinion occurring during the meeting must be clearly
technology, and other means in accordance with the recorded in the Minutes, along with the underlying
legal procedure and constitution. reasons.
The meetings are chaired by the Committee Chair, or
in the event of the Chair’s absence, the meeting is led
by a committee member appointed by the attending
members. Decisions in the committee meetings
are made based on deliberation and consensus. If
consensus is not reached, decisions are made by
majority vote.
PT Bank Tabungan Negara (Persero) Tbk 629
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Corporate
Governance
The Risk Monitoring Committee is allowed to conduct special meeting if necessary. Committee meeting may invite
the management or other parties as resource person. The meeting is held by invitation and approved agenda, and
the meeting outcome has to be recorded in the Minutes of Meeting. The original document must be possessed by the
Committee, and the carbon copy shall be sent to the Secretary of the Board of Commissioners and, if necessary, can
be shared to the absent invitees.
THE RISK MONITORING COMMITTEE’S MEETING AGENDA
Throughout 2024, the Risk Monitoring Committee has held 61 (sixty-one) meetings, thereby fulfilling the requirement
of holding at least one (1) meeting per month. The meeting agenda includes the execution of the committee’s duties
and responsibilities as follows:
Table of the Risk Monitoring Committee’s Meeting Agenda
No. Meeting Date Meeting Agenda Meeting Participants
1. January 08, 2024 Review of the Credit Committee Meeting Decision Report for • Armand B. Arief
the November 2023 Period • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
2. January 10, 2024 Recommendation on Updating the General Policy • Armand B. Arief
on Information Technology, Data Management, and • Herry Trisaputra Zuna
Digitalization • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
3. January 17, 2024 Preparation of the Performance Realization Report of the Risk • Armand B. Arief
Monitoring Committee for Q4 2023 and the Year 2023 • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
4. January 18, 2024 Preparation of the Self-Assessment on the Implementation of • Armand B. Arief
Bank Governance for the Period of January to December 2023 • Herry Trisaputra Zuna
- Risk Monitoring Committee Section • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
5. January 22, 2024 Review of the Credit Committee Meeting Decision Report for • Armand B. Arief
the December 2023 Period • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
6. January 30, 2024 Review of the Compliance Report until Q4 or Semester II of • Armand B. Arief
2023 • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
7. February 12, 2024 Analysis of the Efficiency Ratio of Operating Expenses to • Armand B. Arief
Operating Income (BOPO) for 2023 • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
8. February 19, 2024 Recommendation on the Approval of a Logo Change • Armand B. Arief
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
9. February 21, 2024 Review of the Risk Profile, Minimum Capital Adequacy • Armand B. Arief
Requirement (KPMM), and Bank Soundness Level (TKB) as of • Herry Trisaputra Zuna
December 2023 • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
630 PT Bank Tabungan Negara (Persero) Tbk
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No. Meeting Date Meeting Agenda Meeting Participants
10. February 26, 2024 Review of the Credit Committee Meeting Decision Report for • Armand B. Arief
the January 2024 Period • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
11. February 27, 2024 Recommendation on Updating the General Policy on • Armand B. Arief
Operations and Supporting Functions and Response to the • Herry Trisaputra Zuna
General Policy on Environmental, Social, and Governance • Himawan Arief Sugoto
(ESG) • Ignace Widiatmoko
• Pamuji Gesang Raharjo
12. March 06, 2024 Review of the Self-Assessment Report on the Implementation • Armand B. Arief
of Good Corporate Governance (GCG) for the Sharia Business • Herry Trisaputra Zuna
Unit in 2023 • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
13. April 29, 2024 Review of the Credit Committee Meeting Decision Report for • Armand B. Arief
the March 2024 Period • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
14. May 06, 2024 Review of the Compliance Report until Q1 2024 • Armand B. Arief
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
15. May 20, 2024 Review of the Risk Profile as of March 2024 • Armand B. Arief
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
16. May 27, 2024 Review of the Credit Committee Meeting Decision Report for • Armand B. Arief
the April 2024 Period • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
17. May 29, 2024 Preparation of the Performance Realization Report of the Risk • Armand B. Arief
Monitoring Committee for Q1 2024 • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
18. June 11, 2024 Recommendation on Legal Actions Regarding Alleged • Armand B. Arief
Violations of Banking Regulations and Other Laws • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
19. June 12, 2024 Recommendation on the Islamic Financing Restructuring • Armand B. Arief
Report • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
20. June 18, 2024 Review of the Efficiency Ratio (BOPO and CIR Ratios) • Armand B. Arief
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
PT Bank Tabungan Negara (Persero) Tbk 631
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No. Meeting Date Meeting Agenda Meeting Participants
21. June 19, 2024 Monitoring of Risk Appetite and Risk Tolerance until May • Armand B. Arief
2024 • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
22. June 25, 2024 Recommendation on the Proposed Amendment to the • Armand B. Arief
Bank Business Plan (RBB) 2024–2026 and Changes to the • Herry Trisaputra Zuna
Company's Work & Budget Plan (RKAP) for 2024 • Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
23. June 26, 2024 Review of Affiliated Transactions • Armand B. Arief
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
24. July 04, 2024 Review of the Credit Committee Meeting Decision Report for • Armand B. Arief
the May 2024 Period • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
25. July 08, 2024 Recommendation on the Proposed Criteria for Long-Term • Armand B. Arief
Procurement of Goods and/or Services • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
26. July 12, 2024 Recommendation on the Islamic Financing Restructuring • Armand B. Arief
Report • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
27. July 15, 2024 Recommendation on Information Disclosure Related to Cyber • Armand B. Arief
Attack Allegations • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
28. July 17, 2024 Study on the Principle Request for Credit or Financing to • Armand B. Arief
Executive Officers • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
29. July 22, 2024 Recommendation on Updating the Special Policy on • Armand B. Arief
Cooperation Procedures with Partners • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
30. July 24, 2024 Review of the Credit Committee Meeting Decision Report for • Armand B. Arief
the June 2024 Period • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
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No. Meeting Date Meeting Agenda Meeting Participants
31. July 25, 2024 Preparation of the Performance Realization Report of the Risk • Armand B. Arief
Monitoring Committee for Q2 2024 • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
32. July 30, 2024 Discussion on Portfolio and Strategy for Achieving Retail • Armand B. Arief
Savings Product Targets • Ignace Widiatmoko
• Pamuji Gesang Raharjo
33. August 05, 2024 Review of the Compliance Report until Q1 or Semester I of 2024 • Armand B. Arief
and Study on the Principle Request for Credit or Financing to • Herry Trisaputra Zuna
Executive Officers • Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
34. August 07, 2024 Review of the Risk Profile, Minimum Capital Adequacy • Armand B. Arief
Requirement (KPMM), and Bank Soundness Level (TKB) as of • Himawan Arief Sugoto
June 2024 • Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
35. August 19, 2024 Recommendation on the Management Review Meeting • Armand B. Arief
Report for ISO 37001:2016 Anti-Bribery Management System • Herry Trisaputra Zuna
(SMAP) • Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
36. August 21, 2024 Study on the Principle Request for Credit or Financing to • Armand B. Arief
Executive Officers • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
37. August 26, 2024 Review of the Credit Committee Meeting Decision Report for • Armand B. Arief
the July 2024 Period • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
38. September 02, Review of the Proposed Adjustment of the Threshold for Risk • Armand B. Arief
2024 Appetite and Risk Tolerance for 2024 • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
39. September 09, Recommendation on the Preparation of the Key Risk Report • Armand B. Arief
2024 • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
40. September 23, Recommendation on the Draft Long-Term Corporate Plan • Armand B. Arief
2024 (RJPP) for 2025–2029 • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
41. October 01, 2024 Review of the Credit Committee Meeting Decision Report for • Armand B. Arief
the August 2024 Period • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
PT Bank Tabungan Negara (Persero) Tbk 633
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No. Meeting Date Meeting Agenda Meeting Participants
42. October 02, 2024 Progress on ESG Rating Assessment and Risk Maturity Index • Armand B. Arief
• Himawan Arief Sugoto
• Adi Sulistyowati sebagai pengamat
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
43. October 07, 2024 Preparation of the Performance Realization Report of the Risk • Armand B. Arief
Monitoring Committee for Q3 2024 • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
44. October 15, 2024 Study on the Principle Request for Credit or Financing to • Armand B. Arief
Executive Officers • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
45. October 16, 2024 Monitoring of Risk Appetite and Risk Tolerance until September • Armand B. Arief
2024 • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
46. October 18, 2024 Review of the Credit Committee Meeting Decision Reports for • Armand B. Arief
August and September 2024 • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati
• Andin Hadiyanto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
47. October 21, 2024 Recommendation on Support for the Establishment of a • Armand B. Arief
Subsidiary as Part of the Plan for the Spin-Off of the Sharia • Herry Trisaputra Zuna
Business Unit • Himawan Arief Sugoto
• Adi Sulistyowati
• Andin Hadiyanto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
48. October 23, 2024 Study on the Principle Request for Credit or Financing to • Armand B. Arief
Executive Officers • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati
• Andin Hadiyanto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
49. October 28, 2024 Review of the Compliance Report until Q3 2024 • Armand B. Arief
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati
• Andin Hadiyanto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
50. November 18, 2024 Review of the Credit Committee Meeting Decision Report for • Armand B. Arief
the October 2024 Period • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati
• Andin Hadiyanto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
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No. Meeting Date Meeting Agenda Meeting Participants
51. November 22, Discussion on the Risk Profile Report until Q3 2024 and the • Armand B. Arief
2024 Fraud Prevention Strategy Report until Q3 2024 • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
52. November 25, Review of the Update on the Recovery Action Plan, Resolution • Armand B. Arief
2024 Plan Update, and Sustainable Finance Action Plan • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati
• Andin Hadiyanto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
53. November 26, Recommendations on: • Armand B. Arief
2024 • Updating the General Policy on Subsidiary Management • Herry Trisaputra Zuna
and the Sharia Business Unit • Himawan Arief Sugoto
• Updating the General Policy on Legal, Compliance, AML, • Adi Sulistyowati
CFT, and PFWMD, as well as Corporate Governance • Andin Hadiyanto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
54. November 28, Study on the Principle Request for Credit or Financing to • Armand B. Arief
2024 Executive Officers • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati
• Andin Hadiyanto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
55. December 04, • Recommendation on the Concept of Business Ethics and • Armand B. Arief
2024 Conduct Guidelines • Herry Trisaputra Zuna
• Update of the Guidelines and Work Rules of the Risk • Himawan Arief Sugoto
Monitoring Committee • Adi Sulistyowati
• Preparation of the Work Program of the Risk Monitoring • Andin Hadiyanto
Committee for 2025 • Ignace Widiatmoko
• Pamuji Gesang Raharjo
56. December 09, Recommendation on Updating the General Policy on Treasury, • Armand B. Arief
2024 Funding, and Product Delivery, and Recommendation on • Herry Trisaputra Zuna
Adjusting the Threshold for Risk Appetite and Risk Tolerance • Himawan Arief Sugoto
for 2024 • Adi Sulistyowati
• Andin Hadiyanto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
57. December 11, 2024 Discussion on the Strategy of the Directorate of Operations & • Armand B. Arief
Customer Experience • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
58. December 13, 2024 Recommendation on the Management Review Meeting • Armand B. Arief
Report for ISO 37301:2021 Compliance Management System • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati
• Andin Hadiyanto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
59. December 16, Recommendations on: • Armand B. Arief
2024 • Updating the General Policy on Risk Management • Herry Trisaputra Zuna
• Updating the General Policy on Bank Lending or Financing • Himawan Arief Sugoto
• Updating the General Policy on Operations and Supporting • Adi Sulistyowati
Functions • Andin Hadiyanto
• Updating the General Policy on Information Technology, • Ignace Widiatmoko
Data Management, and Digitalization • Pamuji Gesang Raharjo
Updating the Special Policy on the Implementation of Anti-
Money Laundering (AML), Counter-Terrorism Financing (CFT),
and Prevention of Financial Crimes (PFWMD) Programs
PT Bank Tabungan Negara (Persero) Tbk 635
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Corporate
Governance
No. Meeting Date Meeting Agenda Meeting Participants
60. December 18, Study on the Principle Request for Credit or Financing to • Armand B. Arief
2024 Executive Officers • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati
• Andin Hadiyanto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
61. December 20, Study on the Principle Request for Credit or Financing to • Armand B. Arief
2024 Executive Officers • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Adi Sulistyowati
• Andin Hadiyanto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
FREQUENCY AND ATTENDANCE LEVEL OF RISK MONITORING COMMITTEE MEETINGS
Risk Monitoring Committee Meeting Attendance Rate Table
Risk Monitoring Committee Meeting
Name Position
Total Meeting Total Attendance Percentage
Armand B. Arief Chairman concurrently Member 61 61 100.00%
Herry Trisaputra Zuna Member 61 58 95.08%
Himawan Arief Sugoto Member 61 60 98.36%
Adi Sulistyowati* Member 19 19 100.00%
Andin Hadiyanto** Member 17 14 82.35%
Ignace Widiatmoko Member 61 61 100.00%
Pamuji Gesang Raharjo Member 61 61 100.00%
* Appointed as member of Risk Monitoring Committee on March 13, 2024
** Appointed as member of Risk Monitoring Committee on October 16, 2024
Work Plan and the Implementation of Duties of the Risk Monitoring Committee of 2024
In 2024, the Committee has implemented the work program that was prepared in the previous year. Most of the work
programs have been implemented, but there are several work programs that have not been implemented because
there is no urgent need and/or initiation from the relevant work units has been delayed. Details of the work program
and implementation realization are presented as follows:
No. Work Plan Implementation
1. REGULAR
a. Review of the Risk Profile Report Implemented
b. Review of the Bank’s Soundness Level Report Implemented
c. Submission of review and input related to Risk Appetite and Risk Tolerance Implemented
d. Review of the Bank Business Plan (RBB) and the Company’s Work & Budget Plan (RKAP) Implemented
636 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
No. Work Plan Implementation
e. Review of the Sustainable Finance Action Plan (RAKB) Implemented
f. Review of the Updated Recovery Plan Implemented
g. Review of the Preparation of the Resolution Plan Year Implemented
h. Reassessment of the Risk Management Policy Guidelines (PKMR) Implemented
i. Review of the Compliance Report Implemented
j. Submission of the Self-Assessment Report on the Implementation of Bank Governance Implemented
k. Preparation of the Risk Monitoring Committee Report Implemented
l. Preparation of the Risk Monitoring Committee Work Program Implemented
2. NONREGULAR
a. Strategic Initiatives and New Regulations
General Policy on Environmental, Social, and Governance (ESG) Implemented
b. Recommendation of General and Specific Policies:
Update of General Policies, Specific Policies, and/or Technical Guidelines that need attention and/or
Implemented
approval from the Board of Commissioners
3. SUPERVISION OF COMMITTEE RECOMMENDATIONS IMPLEMENTATION
Communicating with SKMR Implemented
4. DISCUSSION OF TOP RISKS IN THE RISK-TAKING UNIT
Requesting and evaluating data/information/clarification from SKMR and related Work Units Implemented
5. SPECIAL AND OTHER DUTIES
a. Risk Monitoring Committee meetings (at least once a month) Implemented
b. Other duties as assigned by the Committee Chairperson, Board of Commissioners, or Members of
Implemented
the Board of Commissioners
Organs and Committees Under the Directors
Corporate Secretary
As a supporting organ to the Board of Directors in the implementation of good corporate governance, the Corporate
Secretary has a significant role in ensuring that the Company has been following the regulations related to the
disclosure requirements in line with the implementation of GCG principles. The Corporate Secretary has to perform
corporate’s responsibilities regarding the disclosure of materials and relevant information to the stakeholders. The
Corporate Secretary also provides relevant information to the Board of Directors and Board of Commissioners,
organizes the information, coordinates, and documents the meeting of the Board of Directors, the joint meeting of the
Board of Directors and the Board of Commissioners, GMS, and other activities with stakeholders.
The Structure of the Corporate Secretary
The Corporate Secretary is managed by the Corporate Secretary Division (CSD) which is led by the Corporate Secretary
Division Head (dhi. Corporate Secretary), and is responsible to the President Director in carrying out his/her duties. The
Corporate Secretary is assisted by a Senior Manager/Assistant Vice President who is responsible for each work unit
including Planning & Operations, Reporting & Community Development, and Communication.
PT Bank Tabungan Negara (Persero) Tbk 637
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Corporate
Governance
Corporate Secretary
(CSD)
L1
Secretary
Capital Market
Stakeholder Community Office of The
L2 Planning & Communication
Relation Development Board
Operations
Board
Capital Market Internal Stakeholder TJSL
General Affair Commissioner
Assurance Communication Relation 1 Development
Support
Planing Media Relation TJSL
Stakeholder Protocol
Performance & & Public Monitoring
Relation 2 Specialist
Budgeting Information Officer
L3
Executive
Executive
Committee
Secretary
Support
Functions, Duties, and Responsibilities of the Corporate Secretary
In carrying out its duties and responsibilities, the Corporate Secretary also refers to the OJK Regulation
No. 35/POJK.04/2014, dated December 8, 2014, concerning Corporate Secretary of Issuers or Public Companies. Based
on these regulations, the Corporate Secretary shall perform its duties and responsibilities, which include:
1. Following-up the progress of the capital market, particularly in terms of the laws and regulations applied in the
capital market sector.
2. Providing input to the Company’s Directors and Board of Commissioners for Complying with the provisions of laws
and regulations in the capital market sector.
3. Assisting the Board of Directors and Board of Commissioners in the implementation of the corporate governance
which includes:
a. Disclosure of information to the public, including the availability of information on the issuer or Company’s
websites.
b. Report submission to the Financial Services Authority on schedule.
c. Conducting and documenting the General Meeting of the Shareholders (GMS).
d. Conducting and documenting meetings of the Board Directors and or Board of Commissioners.
e. Conducting orientation programs for the Board of Directors and/or the Board of Commissioners.
4. As a communicator between the Company and shareholders of issuers or public companies, Financial Services
Authority, and other stakeholders.
.
638 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Corporate Secretary Profile
Educational Background
• Social Sciences/Administration from the University of Indonesia (1996)
• Master (S2) in Commerce from The University of Sydney in 1998
Certification
Level 5 Risk Management Competency
Work Experience
Starting his career at PT Bank Tabungan Negara (Persero) Tbk in 2020 as Marketing
Communication Division Head and concurrently serving as Digital Channel Division
Head. He previously served at PT Bank Mandiri (Persero) Tbk as DH Retail Marketing
(2015), DH Corporate Communication (2010), and Regional Card Manager Bandung
(2009).
Legal Basis for Appointment
Directors’ Decree Number 231/DIR/2023 dated April 14 2023
Ramon Armando
Corporate Secretary
Indonesia citizen,
50 years as of December 2024,
domiciled Jakarta, Indonesia.
Corporate Secretary Competency Development Program
Types of Training and Development Materials
Time and place Penyelenggara
Competency / Training
Compliance Excellence January 2024 Edition - Special
Jakarta, January 09, 2024 PT Bank Tabungan Negara (Persero) Tbk
Policies & Technical Guidelines for Accounting Activities
Competency Deepening Program KBUMN for BOD-1 Jakarta, January 27, 2024 Transforma
Compliance Excellence February 2024 Edition - Security
Jakarta, February 13, 2024 PT Bank Tabungan Negara (Persero), Tbk
& Digital Risk Awareness
Expert Talk Session “Crafting Executive Savvy in Global
Jakarta, February 21, 2024 PT Bank Tabungan Negara (Persero) Tbk
Business Mindset
Understanding Internal Regulations - BTN Internal
Jakarta, February 24, 2024 PT Bank Tabungan Negara (Persero) Tbk
Regulation Architecture
Compliance Excellence March 2024 Edition -
Gratification Control Program and SMAP ISO 37001-2016 Jakarta. March 07, 2024 PT Bank Tabungan Negara (Persero) Tbk
Policy (Managerial)
Internalization of IT Regulation Policy Jakarta, March 19, 2024 PT Bank Tabungan Negara (Persero0 Tbk
Internalization of Respectful Workplace (RWP) 2024 Jakarta, March 26, 2024 PT Bank Tabungan Negara (Persero) Tbk
Internalization of SLE Index Achievement 2024 Jakarta, April 01, 2024 PT Bank Tabungan Negara (Persero) Tbk
Compliance Excellence April 2024 Edition - Government
Jakarta, April 17, 2024 PT Bank Tabungan Negara (Persero) Tbk
VA Report (Managerial)
Internalization of BTN Cash Management Services Jakarta, April 22, 2024 PT Bank Tabungan Negara (Persero) Tbk
Internalization of Legal Clinic Podcast 2024 Jakarta, April 23, 2024 PT Bank Tabungan Negara (Persero) Tbk
BTN Leadership Forum 2 - 2024 Bali, May 02 - 04, 2024 McKinsey & PwC
Compliance Excellence May 2024 Edition - Foreign
Exchange Transactions Branch FX at Branch Offices Jakarta, May 06, 2024 PT Bank Tabungan Negara (Persero) Tbk
(Managerial)
Internalization of New Grading System Bank BTN Jakarta, May 13, 2024 PT Bank Tabungan Negara (Persero) Tbk
PT Bank Tabungan Negara (Persero) Tbk 639
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Corporate
Governance
Types of Training and Development Materials
Time and place Penyelenggara
Competency / Training
Internalization of Commercial Loan Rescue and
Jakarta, May 20, 2024 PT Bank Tabungan Negara (Persero) Tbk
Resolution
Internalization of ESG (Environment, Social &
Jakarta, May 27, 2024 PT Bank Tabungan Negara (Persero) Tbk
Governance) Awareness
Lembaga Sertifikasi Profesi Badan
Banking Risk Management Certification Level 5 Jakarta, May 29, 2024
Sertifikasi Manajemen Risiko
Compliance Excellence June 2024 Edition - Prohibition
Jakarta, June 06, 2024 PT Bank Tabungan Negara (Persero) Tbk
of Gambling Activities (Managerial)
Internalization of 2024 Transformation Jakarta, June 11, 2024 PT Bank Tabungan Negara (Persero) Tbk
Internalisasi Pengelolaan Data Nasabah (CIF) Jakarta, June 19, 2024 PT Bank Tabungan Negara (Persero) Tbk
Compliance Excellence July 2024 Edition - Special
Jakarta, July 04, 2024 PT Bank Tabungan Negara (Persero) Tbk
Policy on Conflict of Interest Guidelines (Managerial)
Socialization of Umbrella Campaign Bale by BTN Jakarta, July 17, 2024 PT Bank Tabungan Negara (Persero) Tbk
Risk Management Refreshment KKNI Level 5 E-Learning
Jakarta, July 19, 2024 PT Bank Tabungan Negara (Persero) Tbk
Method
Internalization of Corporate Loan Process (Corporate
Jakarta, July 22, 2024 PT Bank Tabungan Negara (Persero) Tbk
Loan)
Socialization of Profitability Measurement System Jakarta, August 01, 2024 PT Bank Tabungan Negara (Persero) Tbk
Internalization of Sahabat Transformasi Episode 2 Jakarta, August 03, 2024 PT Bank Tabungan Negara (Persero) Tbk
Internalization of IT, Digital & Cyber Risk Management
Jakarta, August 05, 2024 PT Bank Tabungan Negara (Persero) Tbk
2024
Internalization of Public Information Disclosure (KIP) in
Jakarta, August 06, 2024 PT Bank Tabungan Negara (Persero) Tbk
the framework of Corporate Secretary governance
Compliance Excellence August 2024 Edition -
Procedures for Implementing Anti-Money Laundering,
Counter-Terrorism Financing, and Prevention of the Jakarta, August 09, 2024 PT Bank Tabungan Negara (Persero) Tbk
Financing of Weapons of Mass Destruction Programs
(AML, CFT, and PFWMD) (Managerial)
Jakarta, September 02,
BTN Smart Residence Refreshment PT Bank Tabungan Negara (Persero) Tbk
2024
Compliance Excellence September 2024 Edition - Data Jakarta, September 08,
PT Bank Tabungan Negara (Persero) Tbk
Privacy Awareness (Managerial) 2024
Compliance Excellence October 2024 Edition -
Jakarta, October 07, 2024 PT Bank Tabungan Negara (Persero) Tbk
Bancassurance Product Marketing (Managerial)
BTN Property 2024 Refreshment Jakarta, October 08, 2024 PT Bank Tabungan Negara (Persero) Tbk
Socialization of Digital Risk Awareness & Cyber Trend Jakarta, October 10, 2024 PT Bank Tabungan Negara (Persero) Tbk
Socialization of Easy in BTN Smart Residence Program Jakarta, October 23, 2024 PT Bank Tabungan Negara (Persero) Tbk
Internalization of BTN Giro Products Jakarta, November 19, 2024 PT Bank Tabungan Negara (Persero) Tbk
Internalization of Sahabat Transformasi Episode 4 Jakarta, 06 Desember 2024 PT Bank Tabungan Negara (Persero) Tbk
Internalisasi Good Corporate Governance Jakarta, 13 Desember 2024 PT Bank Tabungan Negara (Persero) Tbk
Internalisasi Sistem Manajemen Kepatuhan BTN ISO
Jakarta, 13 Desember 2024 PT Bank Tabungan Negara (Persero) Tbk
37301:2021
Internalisasi Produk Kring BTN Jakarta, 24 Desember 2024 PT Bank Tabungan Negara (Persero) Tbk
640 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Implementation of Corporate Secretary Duties Corporate Secretary also coordinates the submission
in 2024 of explanations in response to any inquiries or requests
Throughout 2023, the Corporate Secretary has carried from the Stock Exchange regarding news related to
out the following duties and responsibilities: the Company In accordance with Stock Exchange
1. Presentation of Capital Market Developments to the Regulation No. I-E, a Listed Company is required to
Board of Directors and Board of Commissioners, provide a written response to inquiries from the Stock
including the dissemination of information on the Exchange no later than 1 (one) trading day after
latest regulations and provisions in the capital receiving a request for explanation, whether delivered
market that the Company must comply with. by fax or other means of communication. Throughout
Several new regulations that have been socialized 2024, the Company has received 4 (four) requests
and internalized within the Company's internal for explanations from the Stock Exchange and the
regulations by the Corporate Secretary include: Financial Services Authority (OJK). .
a. Financial Services Authority Regulation No. 2 4. Increased Access to Information to the Public
of 2024, dated March 6, 2024, concerning the The Company always makes it easy for stakeholders
Implementation of Sharia Governance for Sharia and/ or the public (public) to access information
Commercial Banks and Sharia Business Units. and communicate with stakeholders using a one
b. Financial Services Authority Regulation No. 30 door policy which is assisted in coordination by the
of 2024, dated December 19, 2024, concerning Corporate Secretary. The Company also improves
Financial Conglomerates and Parent Companies the quality of information delivery to the public by
of Financial Conglomerates. providing Public Information Disclosure services on
c. Financial Services Authority Regulation No. 45 of the Company’s website, in order to fulfill the following
2024, dated December 27, 2024, concerning the provisions:
Development and Strengthening of Issuers and a. Law of the Republic of Indonesia no. 14 of 2008
Public Companies. dated 30 April 2008 concerning Openness of
2. Communication program to the capital market Public Information.
community together with Investor Relations. The b. Republic of Indonesia Government Regulation
method used is as follows: no. 61 of 2010 dated 23 August 2010 concerning
a. Direct, through the General Meeting of Implementation of Law no. 14 of 2008 concerning
Shareholders and Public Expose. Openness of Public Information.
b. Indirect, through Annual Reports, Publication of c. Information Commission Regulation no. 1 of 2010
Financial Reports, and Press Releases. dated 7 June 2010 concerning Public Information
c. Information Disclosure to, among others, Service Standards.
shareholders, relevant regulators, and/or the Apart from publications via the Company’s website,
public. the public can also access information about the
3. Fulfillment of Information disclosure obligations as Company through mass media, as well as social
regulated, among others, in: media consisting of Facebook, Twitter, YouTube
a. OJK Regulation no. 8/ POJK.04/2015 dated 25 and Instagram which are managed jointly with the
June 2015 concerning Issuer or Public Company Marketing Communication Division.
Websites, 5. Media Relations and Information Access
b. OJK Regulation no. 31/ POJK.04/2015 dated The Corporate Secretary consistently strives to
22 December 2015 concerning Disclosure of maintain good relationships with mass media,
Material Information or Facts by Issuers or Public including electronic media (TV, radio), print media
Companies, (newspapers, magazines), and online media.
c. Decree of the Board of Directors of the Indonesian Throughout 2024, the Corporate Secretary has
Stock Exchange No. Kep-00066/BEI/09-2022 issued press releases and photo news that hold
Concerning Amendments to Regulation news value for the Company, covering business
Number I-E Concerning the Obligation to Submit performance developments, Corporate Social and
Information. Environmental Responsibility (TJSL), and operational
Throughout 2024, the Corporate Secretary has updates. A total of approximately 195 (one hundred
submitted 14 (fourteen) disclosure reports to the ninety-five) news reports were published, consisting
Financial Services Authority (OJK) and the Stock of 107 (one hundred seven) press releases and 88
Exchange. All reports were submitted within the (eighty-eight) photo news reports. .
required timeframe, which is no later than the second 6. Organizing General Meeting of Shareholders
working day after a decision is made or the occurrence (GMS) The Corporate Secretary coordinates the
of material information or facts that may affect the organization of the Company's General Meeting of
company's securities value or investors' investment Shareholders (GMS) by referring to OJK Regulation
decisions. In addition to these disclosure reports, the No. 15/ POJK.04/2020 dated 20 April 2020 concerning
PT Bank Tabungan Negara (Persero) Tbk 641
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Corporate
Governance
Plans and Implementation of the General Meeting of Commissioners run in accordance with
of Shareholders of Public Companies. In 2024, applicable regulations.
the Company held one General Meeting of c. Prepare minutes signed by the Directors who
Shareholders (GMS), specifically the Annual GMS attend the Directors’ Meeting and the Directors’
on March 6, 2024. All GMS procedures were carried Meeting with the Board of Commissioners
out in accordance with the above-mentioned initiated by the Directors.
Financial Services Authority Regulation (POJK) and d. Administering minutes of Directors’ Meetings.
the Company's Articles of Association, including Convey the decisions of the Board of Directors
notifications, announcements, invitations, as well as Meeting and the Board of Directors Meeting
the submission of minutes and meeting reports.. with the Board of Commissioners to the relevant
7. Organizing and Documenting Directors' Meetings and Division/Desk/work unit for immediate follow-up.
Directors' Meetings with the Board of Commissioners, Throughout 2024, the Corporate Secretary has
including; coordinated the organization of 205 (two hundred
a. Receive proposed agendas and materials that five) Board of Directors meetings, 8 (eight) Board
will be decided at Board of Directors Meetings of Commissioners meetings inviting the Board of
and Board of Directors Meetings with the Board of Directors, and 6 (six) Board of Directors meetings
Commissioners from other Divisions/Desk/work inviting the Board of Commissioners.
units. 8. An orientation program was conducted for the
b. Ensure that the delivery of materials, quorum and newly appointed Board of Directors and Board of
decision making at Board of Directors Meetings Commissioners members, namely Mr. Muhammad
and Board of Directors Meetings with the Board Iqbal, Mr. Bambang Widjanarko, and Mrs. Adi
Sulistyowati.
IMPLEMENTATION OF THE DUTIES OF THE CORPORATE SECRETARY AS INFORMATION AND DOCUMENTATION
MANAGEMENT OFFICER (PPID)
Standard Operating Procedure for Public Information Disclosure (SOP KIP)
BTN’s Standard Operating Procedure for Public Information Disclosure (SOP KIP) is comprehensively compiled in
the Technical Instructions of PT Bank Tabungan Negara (Persero) Tbk Number PT.9-AD.1 concerning Submission of
Information to the Public.
Flow of Information Request Flow of Information Request Objection Progress
The applicant PPID provides a PPID superiors
Application PPID provides a registration PPID checks submitted a written registration number provided a written
to submit a written number and records it in the completeness of objection to the and record it in the response
request register book documents (3 days) PPID superior register book (30 working days)
The applicant
The documents are completes the The document is
complete documents Approve Refusal must include
incomplete
(3 working days) an information
exception decision
letter
Done
The applicant did
not complete teh
Documen
Written notification (3 working days)
(10 working days) + can be Certificate
extended Incomplete
(7 working days)
Accepted Rejected
642 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Management System of Public Information Administration
Implementing Public Information services that include the process of storing, documenting, providing, and servicing
the Company’s Public Information is the scope of responsibility of the BTN PPID. The close support of technology for
the management of Public Information administration is reflected in the form of administrative processes ranging
from registration, information requests, written notifications, filing objections to management reports that have been
digitally integrated through the BTN PPID Portal. The BTN PPID Portal can be accessed and navigated by the Public
easily and free of charge.
Facilities and Infrastructure
Public Information Service Room is prepared for the public who come directly to the office (face-to-face) in order to
obtain Public Information at BTN offices throughout Indonesia. The Company provides supporting service facilities
such as service desks, waiting rooms, digital information boards, and services for people with disabilities such as
wheelchair ramps. The public will be served by Public Information Service Officers at Branch Offices and PPID Officers
at the Head Office. Especially for people with disabilities, they will also be assisted in accessing the BTN PPID Portal
through the facilities provided. In addition, the BTN PPID Portal is equipped with sound, color settings, letters, and others.
Through official social media such as Instagram, X, Youtube, Facebook, TikTok, and so on. The Company presents the
latest Public Information that is easily accessible to the public.
Accessibility
Requests for information by the public can be submitted through open access for the public provided by the Company.
1. The public can come directly to the Public Information Service Room, BTN Tower 2, 30th Floor, Jalan H.R. Rasuna Said
Number 1, South Jakarta, or to the nearest Branch Office in the area where the information is being used.
2. Information can also be requested by letter sent to the PPID Head Office and/or the nearest Branch Office.
3. If it is requested via e-mail, it can be sent to csd@btn.co.id.
4. For those who find it easier to communicate by telephone, they can contact the PPID Head Office at 021-6336789
Ext. 2003.
5. Information request can also be sent via the Whatsapp application to 0877-7150-0286.
6. Other information channels that are currently very easy to access are also monitored for follow-up, namely the BTN
PPID Portal https://ppid.btn.co.id. and/or via the BTN PPID android application which can be downloaded via the
smartphone of the information user.
PT Bank Tabungan Negara (Persero) Tbk 643
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Corporate
Governance
Human Resources Budget
In accordance with the organizational structure of PPID The Company provides a number of budgets to support
BTN, human resources (HR) at the Head Office and Branch Public Information service activities. In 2024, a budget
Offices of the Company throughout Indonesia have of IDR468,000,000 (Four hundred and sixty eight million
been mapped well, who are also organic employees of rupiah) was provided, which was used to support Public
the Company. In this regard, the HR of PPID BTN Head Information Service Room facilities, Public Information
Office consists of 3 (three) BTN employees with a public Disclosure meeting/socialization activities, making
relations background, while the HR of PPID BTN Branch communication materials such as Public Information
Office consists of a minimum of 3 (three) BTN employees service videos, and supporting activities held together
who are Heads of Branch Offices and Customer Service with the Information Commission of the Republic of
of the Company. To support the implementation of the Indonesia to increase public awareness of Public
responsibilities and duties of each unit, PPID HR receives Information Disclosure and its implementation in the
online learning, socialization, and internalization of Public Company.
Information Disclosure organized by PPID Head Office..
Recapitulation of Public Information Services 2024
BTN PPID Portal and BTN PPID Mobile Apps There were 22 (twenty-two) requests for Public
As the mission of BTN PPID is to provide Public Information Information to the Company that have been fully
and services through digital innovation, the Company summarized, both those requested online (BTN PPID
is continuously improving the function of the BTN PPID Portal, BTN PPID Mobile Apps, and e-mail) and offline
Portal. In 2024, the BTN PPID Mobile Apps were launched (letters and coming directly to the office).
which make it easier for the Public to access Public
Information related to the Company. In addition, the
BTN PPID Portal has been integrated with the corporate
Website so that the Public can visit and navigate all
needs through one digital channel.
Information
Time of
Applicant Amount Providing Reason for Rejection
Partially Partially
Information Rejected
Given Given
Individual 20 10 4 12 4 Incomplete Application Data
Legal Entity 1 10 1 - - Documents are incomplete
Group of People 1 10 1 - - Documents are incomplete
In 2024, there were several requests for information that Obstacles in the Implementation of Public Information
were provided partly because the information requested Services
was information that was not directly controlled by the There were several obstacles in the implementation of
PPID, such as related to banking services and required Public Information Services during 2024. These obstacles
confirmation of the applicant’s personal data to access arose from both Internal and External parties of the
the information in question. Therefore, we directed most Company. Along with the current development of Public
of these Individual applicants to access the Company’s Information Disclosure, the obstacles that occured also
banking service channels. involved the convenience of applicants in obtaining
public information face-to-face at the Branch Office.
The average service time required to fulfill the Public Applicants who came directly to the Branch Office
Information request is 10 days. After the recapitulation, met with the Public Information Service Officer in the
it can be concluded that all applicants submitted Customer Service work area, but not all of the Company’s
Public Information Requests through the BTN PPID Portal. Branch Offices have a layout with a digital banking
Furthermore, there were no submissions or resolutions of hall format so that there is no similarity in comfort for
Public Information disputes during 2024 applicants who come directly to the office. Then, from
the external side, there were still some information
. applicants who made requests for information that the
644 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Company conveyed either directly face-to-face or via of the problem about areas with high-risk, emphasizing
social media and other electronics such as the BTN PPID findings on quality, and recommending practical and
Portal and the BTN PPID mobile application. However, workable solutions.
this is the obligation of the service officer to continue to
provide information so that the applicant can be well- The Position of the Internal Audit Function in the
literate. Organizational Structure
Recommendations and Follow-up Plans for Public The position of the Internal Audit Division (IAD) as the
Information Services executor of the internal audit function is under the
From the implementation of Public Information services supervision of the President Director as stipulated in
in 2024, the Company has several recommendations Technical Instruction No.PT.3-A.6 dated September 14,
and follow-up plans that can improve and support the 2023 as last amended on September 2, 2024 concerning
performance of public information services in 2025, the Organizational Structure of the Head Office, Regional
including: Offices, and Branch Offices. In addition, the position
1. The Company strives to improve the facilities of the internal audit function is also explained in the
and infrastructure of Public Information services, Internal Audit Charter which is regulated in Special
especially for people with disabilities. This optimal Policy No.KK.7-A dated 27 April 2023 as last amended on
effort is needed to provide an equal service 31 October 2023, in Chapter II Structure and Position of
experience in all Branch Offices, namely by providing the IAD, namely:
a comfortable Public Information Service space that 1. Point 1 states that the Internal Audit Division (IAD)
is integrated with digital services. is an Internal Audit Work Unit (SKAI) in the Bank
2. Continuously carry out the development and organization whose position is directly under the
improvement of the functions of the BTN PPID Portal President Director.
and the BTN PPID mobile application as well as 2. Point 2 states that the IAD as referred to in point 1 is
socialization to the public regarding the Company’s led by a Division Head who is directly responsible to
digital information services. the Main Director.
3. Prioritize socialization and/or training related to 3. Point 3 states that the Head of IAD as referred
Public Information Disclosure to Public Information to in point 2 is appointed and dismissed by the
Service officers at Branch Offices throughout President Director after obtaining approval from
Indonesia. the Board of Commissioners by considering the
4. Actively participate in various activities that have recommendations of the Audit Committee and
elements of Public Information Disclosure, both those reporting to the Financial Services Authority.
organized by the Company and other authorized
institutions. The Parties Entitled to Appoint and Terminate
5. Respond quickly to updating internal regulations the Head of Internal Audit Vision
to comply with regulatory provisions on Public
Information Disclosure which aims to provide the best Parties involved in the process of appointing or
Public Information services for the Indonesian people. dismissing the Head of the Internal Audit Division are
the President Director, the Board of Commissioners,
The Function of the Internal Audit Division and the Financial Services Authority as regulators. The
process of appointing or dismissing which describes
The internal audit functions as a strategic business the involvement of the several parties referred to is as
partner for the management in optimizing the follows:
implementation of the Company’s Good Corporate 1. The Director conducts a fit and proper test on
Governance, risk management, and providing assurance candidates for the Head of the Internal Audit Division.
and recommendation independently and objectively 2. The President Director submits a request for approval
on the Company’s internal control. The internal audit for the appointment/dismissal of the Head of the
function is carried out by the Internal Audit Division (IAD) Internal Audit Division to the Board of Commissioners.
through an evaluation process based on the objective 3. The Board of Commissioners approves or disapproves
risk-based audits and consulting services, especially of the appointment/dismissal of the Head of the
those concerning the improvement and refinement of Internal Audit Division.
risk management, control, and governance processes. 4. The Board of Commissioners and the Board of
This function is carried out through proactive, Directors submit reports on the appointment/
enthusiastic, and dynamic approach by conducting dismissal of the head of the Internal Audit Division to
effective communications, and focusing on business the Financial Services Authority as the regulator
and stakeholder’s orientation, understanding the root .
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Internal Audit Division Organizational Structure
Board of Director
L1 Internal Audit
Secretary Deputy Internal
Audit
Fraud Investigation Audit Planning, Reporting,
Quality
L2 General Audit IT Audit & Whistleblowing
Assurance
System Development Counterparty &
system & Policy Documentation Audit
General Whistleblowing Quality Audit Planning External Audit
Conventional ICT Audit System Assurance & System Reporting
Audit Coordinator Internal Audit Development Monitoring &
Counterparty
Fraud Quality Audit Policy Internal Audit
General
L3 Sharia Audit
Investigation Assurance & Procedure Reporting,
Monitoring &
Audit ISO Audit Development
Documentation
Audit
Ikhtisar Lintas
Divisi & Root Data Analytics
Cause Analyst
The Profile of The Head of Internal Audit
Educational Background
• Diploma (D3) of Accounting from State College of Accountancy (1995)
• Bachelor degree (S1) of Accounting from Indonesia University (1998)
• Master (S2) of Accounting from The University of Queensland, Australia (2003)
Certification
• Certified Internal Audit Executive (CIAE)
• Qualified Internal Auditor (QIA)
• Risk Management Competency Level 4 (Stage 6) – Banking Professional
Certification Institute
Work Experience
• Auditor/Investigator, Indonesian Audit Board (1995-2010)
• Fraud Risk Management Division Head, Bank Permata Tbk (2011-2020)
• Post Mortem & Forensic Audit (Special Audit) Division Head, Bank Exim Indonesia
(2020-2021)
• Internal Audit Division Head, BTN (2021- present)
Hendratno Tri Wibowo
Legal Basis for Appointment
Internal Audit Division Head • Board of Directors Decree No. 642/DIR/2021 July 26, 2021 concerning the Head of
the Internal Audit Work Unit of PT Bank Tabungan Negara (Persero) Tbk.
Indonesia citizen,
• Letter of the Board of Commissioners of PT Bank Tabungan Negara No.60/KOM/
Surakarta, May 24, 1974
BTN/V/2021 dated May 05, 2021 regarding Approval of the Proposed Appointment
50 years old as of December 2024,
of the Head of the Internal Audit Division/Head of the Internal Audit Work Unit
domiciled South Tangerang.
(IAWU).
646 PT Bank Tabungan Negara (Persero) Tbk
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Internal Audit Charter 4. Provide suggestions for improvement and objective
information about the activities examined at all
The Internal Audit Division has been equipped with a Work levels of management.
Guide called the Internal Audit Charter which has been 5. Prepare and implement the Annual Internal Audit
prepared since 2002 and then updated and finalized plan and budget allocation for implementing the
based on Special Policy No.KK.7-A dated 27 April 2023 as internal audit function
last amended on 31 October 2023 regarding the Internal 6. Test and evaluate the effectiveness of the
Audit Charter. The Internal Audit Charter is also the basis implementation of the internal control system, risk
for the existence and the implementation of supervisory management and corporate governance processes
duties and responsibilities for IAD. Therefore, the Internal in accordance with statutory regulations and the
Audit Charter is disseminated to all employees and Company policies.
other related parties to encourage the effectiveness of 7. To carry out inspections and assessments on
the implementation of the internal audit function. The the efficiency and effectiveness in the fields of
contents of the Internal Audit Charter are as follows: finance, accounting, operations, human resources,
1. Internal Audit Division Mission; marketing, information technology, and other
2. Structure and Position of the Internal Audit Division activities;
3. Scope; 8. To compile an audit report and submit the
4. Duties, Responsibilities, and Authorities; report to the President Director and the Board of
5. Independence, Objectivity and Prohibition of Commissioners;
Duplication of Duties and Positions of Internal 9. To control, analyze, and report the implementation of
Auditors; followup improvements that have been suggested;
6. Code of Ethics and Requirements for Internal Auditors 10. To cooperate with the Audit Committee;
7. Use of External Party Services in Carrying Out Internal 11. To develop a program to evaluate the quality of the
Audits; internal audit activities;
8. Relationship between the Internal Audit Division and 12. To carry out special inspections (audits) if necessary.
External Auditors or Legal Experts;
9. Others. The Authorities of the Internal Audit Division
Duties and Responsibilities of the Internal Audit To be able to carry out audit missions, functions and
Division tasks, the IAD has at least the following authorities:
1. Access all information, data including but not limited
IntThe Internal Audit Division assists the duties of the to employee data and resources as well as other
President Director and the Board of Commissioners matters deemed necessary related to their duties
as well as all levels of management in ensuring the and functions.
adequacy of the Company’s internal control system and 2. Communicate directly with the Board of Directors,
providing strategic and constructive suggestions for the Board of Commissioners, Audit Committee and/or
management of the Company within the framework of Sharia Supervisory Board as well as members of the
implementing good and healthy corporate governance Board of Directors, Board of Commissioners, Audit
with the following tasks: Committee and/or Sharia Supervisory Board.
1. To assist the duties of the President Director 3. Hold regular and incidental meetings with the
and the Board of Commissioners in carrying out Board of Directors, Board of Commissioners, Audit
supervision by elaborating operationally in planning, Committee and/or Sharia Supervisory Board in
implementing, and monitoring audit results. connection with the implementation of their duties
2. To make analysis and assessments in the terms of and functions.
finance, accounting, operations, and other activities 4. Coordinate its activities with the activities of the
through onsite audits and off-site monitoring, external auditors.
including conducting management audits of all the 5. Participate in strategic meetings.
Company’s work units;
3. To identify all possibilities to improve and increase
the efficiency of the use of resources and funds.
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Personnel Composition of the Internal Audit Division
The Company is very concerned about the adequacy of the Internal Audit Division personnel composition in supporting
the implementation of its duties, both in terms of the number of job qualifications and competencies. The Internal
Audit Division personnel as of December 2024 are 74 (seventy-four) people led by 1 (one) Division Head and assisted
by 1 (one) Secretary, 1 (one) Deputy Division Head, 36 (thirty-six) people in the General Audit Department, 9 (nine)
people in the IT Audit Department, 6 (six) people in the Fraud Investigation & Whistleblowing System Department,
7 (seven) people in the Quality Assurance Department, 6 (six) people in the Audit Planning, System Development &
Policy Department, and 7 (seven) people in the Reporting, Counterparty & Documentation Audit Department.
The following is the composition of the Internal Audit Division personnel based on education:
25
20 20
20
15
10 11
10
8
7 6
6 6 6
5 5 5 5
5 4
1 1 1 3 4 1 1 1 1 1 1 1 1 1 1 1
3
1 1 1 1 1
2
0
Diploma in Management
Diploma in Information Technology (IT)
S1 Administration
S1 Accounting
S1 Architecture
S1 Development Economics
S1 Law
S1 Finance
S1 Management
S1 Mathematics
S1 Oceanography
S1 Sharia Banking
S1 Fisheries
S1 Agriculture
S1 Engineering
S1 IT and Information Systems
Master of Islamic Economics
S2 Master of Accounting
S2 Master of Laws
S2 Master of Management
Master of IT and Computer Science
2023 2024
648 PT Bank Tabungan Negara (Persero) Tbk
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Internal Audit Division Competency Improvement Program
Each IAD member is facilitated and encouraged to develop their competence in supporting the implementation of
the internal audit function. Competency development is carried out by means of knowledge sharing between the
Head of IAD, Directors, and auditors on Internal Policies and Procedures, certification programs, education and training,
workshops and seminars. Until December 2024, competency development that has been carried out in the form of
internal and external training includes the following:
Internal Audit Division Personnel Competency Development Table
Name of Training/ Total
No. Facilitator Implementation
Education Participant
Certification
Training on Certified January 09-13, 2024 (Provision) 2
1. Documentary Credit Specialist Bank BTN
(CDCS) Certification January 20 – May 4 2024 (Tutorial) 1
January 22 - February 03, 2024 (Batch 1) 4
Training on Qualified Internal
Internal Audit Education September 02 - September 14, 2024 (Batch
2. Auditor (QIA) Certification – 3
Foundation (YPIA) 2)
Basic
October 14 - October 26, 2024 (Batch 3) 3
Training on Qualified Internal January 22 - February 03, 2024 (Batch 1) 1
Internal Audit Education
3. Auditor (QIA) Certification –
Foundation (YPIA)
Advanced February 19 - March 02, 2024 (Batch 2) 5
Training on Qualified Internal
Internal Audit Education
4. Auditor (QIA) Certification – February 05 - February 16, 2024 14
Foundation (YPIA)
Managerial
August 01 - August 02, 2024,
5
August 20, 2024 (Batch 10)
Training on Banking Risk
August 22 - August 23, 2024,
5. Management Certification KKNI BTN & LSP LSPP 1
September 02, 2024 (Batch 11)
Level 4
September 02 - September 03,
1
2024, September 13, 2024 (Batch 12)
Training on Certified Forensic Fraud Auditing Development
6. October 16 – October 18, 2024 2
Auditor (CFrA) Certification Institute (LPFA)
Training and Workshops
Training on BTN Business
1. Bank BTN January 08 - Januari 19, 2024 78
Process Refreshment
2. Training on Cloud Computing PT Cynnex Integrasi Solusi January 22 - February 03, 2024 (Batch 1) 7
Coaching & Strategic Business
3. Bank BTN January 13, 2024 1
Leaders Training
Training on SDLC Through
4. PT Cynnex Integrasi Solusi January 15 - 18, 2024 7
DevSecOps
Training on Data & Information
5. PT Cynnex Integrasi Solusi January 29 - 31, 2024 6
Security Management
Corporate Innovation Asia
6. Training on Design Thinking T January 22, 2024 70
(CIAS)
January 23, 2024 (Batch 1) 35
Training on Effective Audit Narabahasa (PT Wahana
7.
Report Preparation Mega Cita)
January 24, 2024 (Batch 2) 35
Internal Control Over Financial Indonesian Institute of
8. January 25, 2024 70
Reporting (ICOFR) Training Accountants (IAI)
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Name of Training/ Total
No. Facilitator Implementation
Education Participant
Competency Enhancement
9. Bank BTN January 27, 2024 1
Program for BOD-1
Training on the Procurement of Financial and Development
10. January 29, 2024 15
Goods and Services Audit Supervisory Agency (BPKP)
Alta Perfecto Training &
11. Training on Trade Finance Audit January 30 – 31, 2024 12
Consulting
KH Ridwan Muhammad
12. Training on Character Building February 01, 2024 1
Yusuf
Financial and Development
13. Training on ESG Audit February 02, 2024 65
Supervisory Agency (BPKP)
Workshop on Internal Audit
Internal Audit Education
14. Professional Standards and February 05 – 06, 2024 24
Foundation (YPIA)
Code of Ethics
Training on Audit and Sampling
15. KPMG February 13, 2024 50
Technique
Bank BTN
Expert Talk Session "Crafting
Source person: Deputy
16. Executive Savvy in Global February 21, 2024 1
Minister of Foreign Affairs of
Business Mindset"
the Republic of Indonesia
Training on Digital Bank Intellectual Business
17. February 22, 2024 2
Maturity Level Assessment Community
Bank Internal Audit
18. Training on Treasury Audit February 24, 2024 15
Association (IAIB)
FKDKP Webinar "Handling
Forum Komunikasi Direktur
of Banking Crimes with the
19. Kepatuhan Perbankan February 29, 2024 2
Enactment of the P2SK Law and
(FKDKP)
OJK regulation No. 16 of 2023"
Coaching & Strategic Business
20. BTN March 09, 2024 1
Leaders Training
Training on Risk Maturity Index PT Pendidikan Maritim dan
21. March 08, 2024 3
(RMI) Assessor Logistik Indonesia
OJK Webinar "Idea Talks Volume
4: SJK Development Strategy The Financial Service
22. March 13, 2024 1
Through Strengthening Islamic Authority (OJK)
Banking and Market Conduct"
OJK Webinar "Opportunities
The Financial Service
23. and Challenges of Digital March 14, 2024 1
Authority (OJK)
Assets in Indonesia"
Performing an Effective Quality The Institute of Internal
24. March 20 – 21, 2024 2
Assessment Auditors (IIA)
Training on Merger Preparation,
Acquisition, and Integration:
25. PT RSM Indonesia March 27 – 28, 2024 2
Journey Towards a Seamless
Transition
April 19 – 24, 2024 (Batch 1) 1
Classical Training 1 of BTN Talent
26. BTN
Development Program
May 02 – 07, 2024 (Batch 2) 1
Workshop on BTN Leadership
"Leading Transformation from
Strategy to Organizational
27. Success" BTN Leadership BTN May 03, 2024 1
Workshop "Leading
Transformation from Strategy to
Organizational Success"
650 PT Bank Tabungan Negara (Persero) Tbk
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Name of Training/ Total
No. Facilitator Implementation
Education Participant
28. Training of ISO 37001:2016 SMAP Robere & Associates May 06, 2024 3
Training of ISO 9001
29. Requirements and BSI Training Academy May 06 – 08, 2024 2
Implementation
Training on the Implementation
of Use of Domestic Products
30. (P3DN) in the Procurement PT Surveyor Indonesia May 14 – 15, 2024 1
Process of Goods and/or
Services
OJK Webinar "Credit Growth
The Financial Service
31. Opportunities After the End of May 22, 2024 2
Authority (OJK)
Credit Restructuring Policy”
OJK Webinar "Opportunities
and Challenges of Personal The Financial Service
32. May 30, 2024 2
Data Protection in Transactions Authority (OJK)
in the Digital Era"
OJK Webinar "Strengthening
The Financial Service
33. GRC Function: Dissemination of June 07, 2024 2
Authority (OJK)
Latest Internal Audit Standards"
Coaching & Strategic
34. Business Leaders Training for BTN June 08, 2024 1
Department Heads
Workshop on Strategy for
Facing BPK Audits to Achieve/
Lembaga Kajian Keuangan
35. Maintain WTP Opinion on BUMN/ June 27 - 28, 2024 1
Nasional (LKKN)
BUMD Financial Reports in an
Effort to Prevent Corruption
Fraud Auditing Development
36. Training on Fraud Auditing 1 July 02 – 05, 2024 2
Institute (LPFA)
Internal Audit Education
37. Internal Audit Conference (KAI) July 10 – 11, 2024 5
Foundation (YPIA)
OJK Webinar "Improving
38. Company Performance through OJK Institute July 25, 2024 2
Artificial Intelligence"
Fraud Auditing Development
39. Training on Fraud Auditing 1 August 06 – 09, 2024 1
Institute (LPFA)
Fraud Auditing Development
40. Training on Fraud Auditing 2 August 13 – 16, 2024 2
Institute (LPFA)
OJK Webinar "Building Spiritual-
Based Leadership: A Holistic
41. OJK Institute August 22, 2024 2
Approach to Business Growth
and Sustainability"
Training on Business
42. Performance Through Effective BTN August 24, 2024 1
Coaching for Leaders
National Anti Fraud Conference Fraud Auditing Development
43. September 05 – 06, 2024 1
(NAFC) Institute (LPFA)
Training on Leadership
Fraud Auditing Development
44. Development "Performance September 19 – 21, 2024 1
Institute (LPFA)
Management Strategies"
Training on Young Leaders Talks
45. "Leading with Impact, Crafting BTN September 26, 2024 5
Your Success Story"
46. BOD Talks & Expert Session BTN October 03, 2024 5
OJK Webinar "Bank Cyber
47. OJK Institute November 07, 2024 2
Security Book Review"
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Professional Certification of the Internal Audit Division
The number of Internal Audit Division personnel’s certification for the position of December 2024 is as follows:
Number of Certifications
90
80 77
70 67
60 57
54
50
40
30
20
12
10 7 6 5 5
2 2 4 4 3 3 2 3 3 2 2 3 2 3
1
0
SMR
QIA
CFRA
CA
CIAE
CAFM
CFE
CISA
COF
ISO 37001:2016
ISO 9001:2015
ITIL
2023 2024
Description:
SMR (Risk Management Certification), QIA (Qualified Internal Auditor), CFrA (Certified Forensic Auditor), CA (Chartered Accountant), CIAE (Certified Internal
Audit Executive), CAFM (Certified Anti Fraud Manager), CFE (Certified Fraud Examiner), CISA (Certified Information System Auditor), COF (Certified Oxygen
Forensic), ISO 37001:2016 (Anti-Bribery Management System), ISO 9001:2015 (Quality Management System), ITIL Foundation Certificate in IT Service Management.
Participation in the Association of Internal Audit 2. The Institute of Internal Auditor (IIA) dan Association
Professions Certified Fraud Examiner (ACFE) – Indonesia
Chapter
In order to broaden the insights and professional Furthermore, internal audit members are also
development of Internal Auditors, the Internal Audit encouraged to become members of The Institute of
Company Organization has participated by involving Internal Auditors (IIA) and the Association Certified
its auditors in various internal audit professional Fraud Examiner (ACFE)- Indonesia Chapter.
organizations, including as administrators, members,
and participation in the activities of internal audit Code of Conduct of the Auditors
professional associations as follows:
1. Organization of the Association of Bank Indonesia The Internal Audit Code of Conduct is the norms and
Internal Auditors (IAIB principles regarding decency and appropriateness that
In the context of developing and increasing insight, must be complied with and implemented by internal
IAD Leaders and Auditors always participate in auditors, which at least includes the internal audit
benchmarking discussion forums and best practice code of conduct as stipulated by the internal audit
development workshops organized by the IAIB forum. professional association, as follows:
The workshop and benchmarking materials in this 1. Integrity
IAIB forum include managerial level material on the a. To perform their duties honestly, carefully,
management of the Internal Audit function for Chief responsibly, and thoroughly.
Auditor Executive (CAE) leaders as well as for the b. To comply with the law and make disclosures in
Auditor level in the form of audit techniques, audit accordance with statutory regulations and the
methodology and ICT audits which are held through profession.
discussion forums and workshops with Auditors of c. To not intentionally/knowingly engage in
other banks who are members of the IAIB. prohibited/ illegal activities, do not take actions
that could undermine the credibility of the Internal
Audit and the internal audit profession.
d. To respect and support the organization's
legitimate and ethical goals.
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2. Objectivity 3. Confidentiality
a. Not involved in activities or have a relationship that a. To be careful in using and maintaining the
will reasonably be expected to hinder the Internal information obtained in the performance of duties.
Auditor's fair assessment. This includes any activities b. To not use information for the benefit of anyone
or relationships that result in a conflict of interest. and/or in any way that would be against the laws
b. To not accept anything that has an impact or and/or the Company’s regulations.
is suspected to have an impact on professional 4. Competency
judgment. a. To carry out tasks in accordance with the
c. Must disclose all material facts known to him, knowledge, skills, and experience only.
which if not disclosed could distort the report on b. To carry out audits in accordance with Internal
the activities being reviewed. Audit Professional Standards.
c. To improve expertise, effectiveness, and quality
continuously.
Brief Report on the Implementation of Internal Audit Activities In 2024
In 2024, the Internal Audit Division (IAD) has prepared an audit work plan or program and carried out audit activities
in accordance with the plans that have been prepared. The work program plan includes the nature and scope of the
audit, risk assessment, composition and number of the audit team personnel, standard effective of audit work days,
length of standard audit days, required number of personnel and qualifications for IAD members, and IAD personnel
development.
INTERNAL AUDIT WORK PLAN
The Internal Audit Division Work Plan is outlined in the Annual Audit Plan book with a work period of 1 year. The Annual
Audit Work Plan for the Internal Audit Division (IAD) for 2024 has been submitted to the President Director based on IAD
memo No.04/M/IAD/APSP/I/2024 dated January 16, 2024 concerning the Proposal for the Annual Audit Plan for 2024
and has been approved and signed by the President Director. In addition, in accordance with POJK regulation Number
1/POJK.03/2019 concerning the Implementation of Internal Audit Functions in Commercial Banks, the Annual Audit Work
Plan has also obtained approval from the Board of Commissioners based on the Board of Commissioners' letter No.
36/KOM/BTN/II/2024 dated February 28, 2024. The 2024 audit work plan in general is as follows:
Table of the Internal Audit’s Work Plan
Amount Change
Audit Object Information
2024 2023 +/- %
A. General Audit 72 69 3 4.35
B. Audit ICT 18 18 0 0.00
C. Special Audit There is no scheduled planning for the
implementation of special audits/investigations
0 0 0 0.00
in 2024, will follow assignments from stakeholders
and the whistleblowing system.
D. ISO Standard Audit
31 27 4 14.81
Number of Audit Objects 121 114
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IMPLEMENTATION OF THE INTERNAL AUDIT DIVISION B. Information and Communication Technology (ICT)
WORK PROGRAM audit which includes:
1. Thematic Audits conducted based on certain
During the period January to December 2024, the themes in the scope of ICT management
Internal Audit Division carried out audit activities with including Loan Origination Consumer application,
audit objects which include: Cash Management System applications, and
A. General audit which includes: Cloud System Environment.
1. Operational audit of office networks (KC, Sharia 2. Mandatory audits are based on provisions issued
KC and Regional Office). by the regulator.
2. Thematic audits carried out based on certain C. Special Audits for suspected fraud or certain
themes include Credit Management, Collection of purposes.
Third-Party Funds, Human Capital, Procurement D. Internal Quality Audit (AMI) ISO certification for
of Goods and/or Services, and Treasury. work units that have been certified to ISO 9001:2015
3. Mandatory audits are based on provisions issued (Quality Management Standards), ISO 37001:2016
by the regulator. (Anti-Bribery Management System, ISO 37301:2021
(Compliance Management System).
The following are details of the audit implementation during the period January to Desember 2024:
Table of Realization of the Internal Audit Work Program
%
No. Description Target Realization
Achievement
A. General Audit 72 72 100.00%
B. Information & Communication Technology Audit 18 19 105.56%
C. Special Audit 0 20 100.00%
D. Audit Standar ISO 31 37 119.35%
TOTAL 121 148 122.31%
Audit activities during the period of January to December 2024 resulted in 659 audit findings as presented in the
following graph of audit findings for the last 5 (five) years:
Total Findings
3500 3237
3000 2817
2500
2000
1588
1500
1027
1000
659
500
0
2020 2021 2022 2023 2024
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MONITORING THE AUDIT RESULTS FOLLOW-UP
Follow-up on audit findings is carried out by the auditee. The results of the follow-up implementation are reported to
the Head of IAD and then evaluated to see whether the follow-up is in accordance with the intended purpose. Follow-
up that has been completed will be declared “completely followed-up” and informed to the auditee and the Board of
Directors. As for follow-ups that have not been completed and are still in “pending item” status, the auditee is asked
to complete them with the necessary explanation and will be reported by the Head of IAD to the Board of Directors.
Throughout 2023, follow-ups on audit findings have been carried out from the audit results for 2021, 2022 and 2023 with
a resume of audit follow-ups presented in the following table:
Table of Follow-Ups of the Audit Results Based on Due Date for Completion
Completed Not yet due
% The Completion
Total
No. Audit Results Not yet of readiness of
findings Total % due
due Findings
1 2 3 4 5=4/3 6 7 8=4/(4+7)
I. INTERNAL AUDIT DIVISION
I.1. YEAR 2024
General Audit of branch office 358 338 94.41% 20 0 100.00%
General Audit of Sharia branch 87 54 62.07% 33 0 100.00%
office
General Audit Division and 133 47 35.34% 86 0 100.00%
Regional office
ICT Audit 81 46 56.79% 35 0 100.00%
Sub Total 659 485 73.60% 174 0 100.00%
I.2. YEAR 2023
General Audit of branch office 558 558 100.00% 0 0 100.00%
General Audit of Sharia branch 169 169 100.00% 0 0 100.00%
office
General Audit Division and 162 162 100.00% 0 0 100.00%
Regional office
ICT Audit 138 138 100.00% 0 0 100.00%
Sub Total 1027 1027 100.00% 0 0 100.00%
I.3. TAHUN 2022
General Audit of branch office 908 908 100.00% 0 0 100.00%
General Audit of Sharia branch 217 217 100.00% 0 0 100.00%
office
General Audit Division and 337 337 100.00% 0 0 100.00%
Regional office
ICT Audit 134 134 100.00% 0 0 100.00%
Sub Total 1596 1596 100.00% 0 0 100.00%
I.4. TAHUN 2021
General Audit of branch office 1674 1674 100.00% 0 0 100.00%
General Audit of Sharia branch 452 452 100.00% 0 0 100.00%
office
General Audit Division and 266 266 100.00% 0 0 100.00%
Regional office
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Completed Not yet due
% The Completion
Total
No. Audit Results Not yet of readiness of
findings Total % due
due Findings
1 2 3 4 5=4/3 6 7 8=4/(4+7)
ICT Audit 425 425 100.00% 0 0 100.00%
Sub Total 2817 2817 100.00% 0 0 100.00%
Total Internal Commitment 6099 5925 97.15% 174 0 100.00%
II. EXTERNAL FINDINGS
II.1. THE FINANCIAL SERVICE AUTHORITY (OJK)
Inspection report IT of Financial 148 148 100.00% 0 0 100.00%
Services Authority (OJK)
Examination 2021
2021 2021 OJK’s general 147 147 100.00% 0 0 100.00%
inspection report
2022 OJK’s general inspection 203 203 100.00% 0 0 100.00%
report
2023 OJK’s general inspection 246 245 99.59% 1 0 100.00%
report
2024 OJK’s general inspection 446 266 59.64% 180 0 100.00%
report
Total of OJK Findings 1190 1009 84.79% 181 0 100.00%
II.2. BANK INDONESIA
IT and Non IT general 40 40 100.00% 0 0 100.00%
inspection of BI 2021
2022 LBUT Thematic KHP 52 52 100.00% 0 0 100.00%
Total of BI Findings 92 92 100.00% 0 0 100.00%
II.3. THE SUPREME AUDIT AGENCY OF THE REPUBLIC OF INDONESIA (BPK RI)
Management of special fee 20 20 100.00% 0 0 100.00%
standards (SBK) and subsidies for
advance payments (SBUM) in 2021
Management of special fee 52 42 80.77% 0 10 80.77%
standards (SBK) and subsidies for
advance payments (SBUM) in 2022
Commercial Credit 137 0 0.00% 137 0 100.00%
Management, Investment, and
Operational Report 2023
Management of special fee 7 0 0.00% 7 0 100.00%
standards (SBK) and subsidies for
advance payments (SBUM) in 2024
Total Findings of BPK RI 216 62 28.70% 144 10 86.11%
II.4. FINANCIAL AND DEVELOPMENT SUPERVISORY AGENCY OF REPUBLIC OF INDONESIA (BPKP RI)
Placement of Funds for the 3 3 100.00% 0 0 100.00%
2022 national economic
recovery program
Review of PKH social assistance 3 3 100.00% 0 0 100.00%
program, the Staple Food
Program, and direct cash
assistance(PLT) in 2022
Review of the program to 16 16 100.00% 0 0 100.00%
Increase the Use of Domestic
Products (P3DN) in the Context
of the Proud Movement Made in
Indonesia in 2022
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Completed Not yet due
% The Completion
Total
No. Audit Results Not yet of readiness of
findings Total % due
due Findings
1 2 3 4 5=4/3 6 7 8=4/(4+7)
Review of PKH Social Assistance 2 2 100.00% 0 0 100.00%
and Basic Necessities 2019 to
2022
Total Findings of BPKP RI 24 24 100.00% 0 0 100.00%
II.5. PUBLIC ACCOUNTING FIRM (KAP)
Management Letter for the 76 76 100.00% 0 0 100.00%
financial statements for the
position of December 31, 2021
Management Letter for the 65 65 100.00% 0 0 100.00%
financial statements for the
position of June 30, 2022
Management Letter for the 72 72 100.00% 0 0 100.00%
financial statements for the
position of December 31, 2022
Management Letter for the 80 80 100.00% 0 0 100.00%
financial statements for the
position of December 31, 2023
Total Findings of KAP 293 293 100.00% 0 0 100.00%
II.6. PWC
Internal Audit Function Review 17 17 100.00% 0 0 100.00%
Services 2023
Total Findings of PWC 17 17 100.00% 0 0 100.00%
Total of External Findings 1832 1497 81.71% 325 10 99.34%
Total Internal and External 7931 7422 93.58% 499 10 99.87%
Audit Findings
THE IMPLEMENTATION OF MEETINGS OF THE INTERNAL AUDIT DIVISION WITH THE BOARD OF DIRECTORS AND THE AUDIT
COMMITTEE
Referring to the Internal Audit Charter, the Internal Audit Division regularly holds meetings with the Board of Directors
and attends invitations to meetings with the Board of Commissioners and/or the Audit Committee in order to report
on the implementation of the duties of the Internal Audit Division. Throughout 2023, the Internal Audit Division has held
meetings with the Board of Directors and the Audit Committee as follows:
Implementation of Internal Audit Division Meetings with the Board of Directors
No. Date Discussion
1. March 13, 2024 CEO Town Hall Meeting
2. April 01, 2024 Meeting on the Discussion of Internal Control
3. April 04, 2024 Meeting on the Discussion of Audit Result
4. April 05, 2024 Meeting on the Discussion of Internal Control
5. April 30, 2024 Meeting on the Discussion of Internal Control
6. June 07, 2024 Operations & Customer Experience Forum
7. June 11, 2024 Meeting on the Discussion of Performance Review
8. June 12, 2024 Meeting on the Discussion of Audit Result
9. June 23, 2024 Meeting on the Discussion of Internal Control
10. June 24, 2024 Kick Off RJPP 2025-2029
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No. Date Discussion
11. June 24, 2024 Meeting on the Discussion of Internal Control
12. July 02, 2024 Meeting on the Discussion of Audit Result
13. July 08, 2024 Meeting on the Discussion of Internal Control
14. July 09, 2024 Meeting on the Discussion of Internal Control and Internal Regulation Review
15. July 17, 2024 Meeting on the Discussion of Audit Result
16. July 23, 2024 Operational Risk Forum
17. August 01, 2024 Meeting on the Discussion of Audit Result
18. August 06, 2024 Meeting on the Discussion of Audit Result
19. August 14, 2024 Meeting on the Discussion of Audit Result
20. August 16, 2024 Meeting on the Discussion ICOFR
21. August 22, 2024 RJPP 2025-2029 Workshop
22. August 26, 2024 Meeting on the Discussion Internal Control
23. September 16, 2024 Kick Off Meeting of Financial Report Audit
24. September 30, 2024 Meeting on the Discussion of Audit Result
25. October 03, 2024 Meeting on the Discussion of IAD Organizational Structure
26. October 04, 2024 Meeting on the Discussion of Audit Result
27. October 07, 2024 Meeting on the Discussion of IAD Organizational Structure
28. October 09, 2024 Meeting on the Discussion of Meeting ICOFR
29. October 14, 2024 Meeting on the Discussion of Audit Result
30. October 22, 2024 Meeting on the Discussion of Business Control
31. November 01, 2024 Sharing Session "Economy & Risk Outlook 2025"
32. November 05, 2024 Meeting on the Discussion of GRC Roadmap 2025-2029
33. November 29, 2024 Meeting on the Discussion of Internal Regulation Review
34. December 04, 2024 Meeting on the Discussion of Internal Regulation Review
35. December 09, 2024 Meeting on the Discussion of Internal Regulation Review
36. December 10, 2024 Meeting on the Discussion of Internal Control
Implementation of Internal Audit Division Meetings with the Audit Committee
No. Date Agenda
1. January 22, 2024 Pembahasan Annual Audit Plan tahun 2024
2. February 05, 2024 Pembahasan Strategi Anti Fraud
3. March 20, 2024 Rapat Pembahasan Management Letter
4. May 15, 2024 Rapat Pembahasan Laporan Kegiatan IAD Triwulan I 2024
5. July 01, 2024 Rapat Pembahasan Tindak Lanjut Hasil Audit
6. August 05, 2024 Rapat Pembahasan Laporan Kegiatan IAD Triwulan II 2024
7. August 12, 2024 Rapat Pembahasan Strategi Anti Fraud
8. August 28, 2024 Rapat Pembahasan Review Peraturan Internal
9. September 04, 2024 Rapat Pembahasan Tugas dan Fungsi Audit Internal
10. September 30, 2024 Rapat Pembahasan Review Peraturan Internal dan Data Analytics
11. October 14, 2024 Rapat Pembahasan Hasil Audit
12. October 28, 2024 Rapat Pembahasan Review Peraturan Internal
13. November 06, 2024 Rapat Pembahasan Review Peraturan Internal
14. November 11, 2024 Rapat Pembahasan Laporan Kegiatan IAD Triwulan III 2024
15. November 25, 2024 Rapat Pembahasan Limitied Review Laporan Keuangan
16. December 2, 2024 Rapat Internalisasi Kebijakan Internal Control Over Financial Reporting (ICOFR)
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ASSURANCE REVIEW OF INTERNAL AUDIT
Since December 2017, the Internal Audit Division of Bank BTN has succeeded in upgrading the ISO 9001:2008 quality
standard to ISO 9001:2015. Periodically, surveillance audits have been carried out by external auditors to assess the
Internal Audit Division’s compliance with the ISO 9001: 2015 quality standard.
Table of Surveillance Audit Implementation for ISO 9001:2008 and ISO 9001:2015 Certification
No. External Audit Year Description
1. PT SGS 2022 The implementation of surveillance audit for ISO 9001:2015 certification by PT SGS External Audit
2. PT SGS 2023 The implementation of surveillance audit for ISO 9001:2015 certification by PT SGS External Audit
3. PT SGS 2024 The implementation of surveillance audit for ISO 9001:2015 certification by PT SGS External Audit
The review of the implementation of the bank’s internal audit function as regulated in OJK Regulation No.01/POJK.03/2019 in
assessing the conformity of the internal function with regulations, standards and codes of ethics, as well as efficiency and
effectiveness has been carried out by a minimum of 3 (three) independent assessors. ) once a year with the following description:
Table of Independent Assessors Regarding Assessment of Audit Implementation
No. External Audit Year Description
The implementation of the gap analysis review process for policies,
1. PT Deloitte Touche Tohmatsu 2018 procedures, and methodologies as well as the implementation of audits
of SPFAIB best practices every 3 years by the External Auditor.
The implementation of the gap analysis review process for policies,
2. PT KPMG Siddharta Advisory 2020 procedures, and methodologies as well as the implementation of audits
of SPFAIB best practices every 3 years by the External Auditor.
The implementation of the gap analysis review process for policies,
procedures, and methodologies as well as the implementation of audits
3. PT PricewaterhouseCoopers (PWC) 2023
of best practices for the Standards for Implementing Internal Audit
Functions in Commercial Banks every 3 years by the External Auditor.
Risk Management Work Unit the risk management process in order to mitigate the
company’s risks through the Quality of Risk Management
The Risk Management Work Unit is a work unit that is Implementation including risk governance, risk
directly responsible to the Director who oversees the management framework, risk management process and
Risk Management function and is independent of the the adequacy of the management information system as
Operational Work Unit which is a risk-taking unit, the well as the adequacy of the internal control system.
Internal Audit Work Unit and the Compliance Work Unit.
Currently, the Risk Management Unit consists of 4 (four) The Company’s risk governance which is based on the
divisions, namely Enterprise & ESGRisk Management principles of Good Corporate Governance is realized from
Division, Digital & Operations Risk Management Division, the involvement of all Company organs in managing risk
Wholesale Credit Risk Division, and Retail Credit Risk management. This can be seen from the composition of the
Division. The company’s risk governance which is based company’s risk management organization. The Board of
on GCG principles is realized from the involvement of all Commissioners and Directors are responsible for ensuring
Company organs in managing risk management. This that the implementation of Risk Management is adequate
can be seen from the composition of the Company’s risk in accordance with the characteristics, complexity and
management organization. risk profile of the company. The Board of Commissioners
and Directors play an active role in the risk management
The Board of Commissioners through Risk Monitoring process in order to mitigate the company’s risks through
Committee meetings and the Board of Directors through the Quality of Risk Management Implementation which
Risk Management Committee meetings are responsible includes risk governance, risk management framework,
for ensuring that the implementation of Risk Management risk management process, adequacy of human resources,
is adequate in accordance with the characteristics, and the adequacy of the risk management information
complexity and risk profile of the company. The Board system, as well as the adequacy of the control system risk.
of Commissioners and Directors play an active role in
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Risk Management Unit Structure
The Risk Management Unit (SKMR) of the Company consists of Enterprise & ESG Risk Management Division (ERMD)
and Digital Operation Risk Management Division (DORD), each led by a Division Head who is directly responsible to
the Risk Management Director. The Organizational Structure of Enterprise & ESG Risk Management Division consists of
Market & Liquidity Risk Management Department, Credit Risk Management Department, Integrated Risk Management
Department, ESG Department and Model Validation.
Enterprise Risk Management
L1 (ERMD)
Secretary
Enviromental, Credit Market &
Integrated Risk Model
L2 Social &
Management
Portofolio Risk Liquidity Risk
Validation
Governance Management Management
Framework
Credit Risk Market & Liquidity
& Strategy Strategic Risk
Development Risk Dev
Development
L3
/ Policy & Commercial & Market & Liquidity
Risk Culture
L4 Implementation SME Risk Risk Assesment
Data Reporting & Market Middle
Sharia Risk Consumer Risk
Communication Office
The Credit Portfolio Risk Management Department The ESG Department functions as a control tower for ESG
functions to ensure the effectiveness of the company's activities so that they are in line with the Company's ESG
Credit Risk management, which focuses primarily on roadmap and framework. Control towers are carried out
providing credit or housing financing, whose asset on business and operational activities to support the
portfolio is dominated by Home Ownership Credit (KPR) achievement of sustainable development goals which
which is influenced by changes in the external business include, among other things, managing environmental
climate. impacts, overcoming social problems and maintaining
responsible and ethical governance standards in
The Market & Liquidity Risk Management Department banking operations.
functions to ensure the effectiveness of Market Risk
and Liquidity Risk management which, among others, Model Validation serves to validate and test risk models
establishes a plan that will be carried out if the to ensure that the models are accurate, reliable, and
Company experiences financial stress conditions that comply with applicable regulations. In addition, it also
can jeopardize business continuity. plays a role in ensuring that the management of each
risk is managed in accordance with the ISO 9001:2015
The Integrated Risk Management Department ensures Quality Management Standard.
the effectiveness of Strategic Risk management and
functions to coordinate and ensure the process of The Organizational Structure of Digital & Operations
integrating risk management with strategic planning, Risk Management Division (DORD) consists of Fraud Risk
performance measurement and providing incentives in Management Department, Digital Risk Management
order to increase shareholder value, increase investor Department, Operational Risk Management Department,
confidence, support the decision making process and Regional Operational Risk Control Department, and
increase the efficiency of capital use. Operational Risk Control Department.
660 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Structure of Operational and Digital Risk Management Unit
L1 Digital & Operations
Risk Management (DORD)
Regional Office
Secretary
Regional
L2 Fraud Risk Digital Risk Operational Risk Operational Risk Regional
Operational Risk
Management Management Management Control Business Control
Control
Fraud Stategic Digital Risk, Regional Regional
Governance, Operational Risk Operational Risk
Strategy & Operational Risk Business Control
Monitoring and Development Control Analyst
Presentation Control Analyst Supervisor
Reporting
Fraud Branch
Operational, Digital Risk Operational Risk
Business
L3 Detection & Assesment Assesment
Control
/ Investigation
L4
Fraud Monitoring CBC Business
& Recovery Control
Regional
Business Control
Officer
The Fraud Risk Management Department functions to The Regional Operational Risk Control Department
coordinate and monitor the development, formulation, serves as a control tower for overseeing and evaluating
implementation, and review of the Fraud Risk Appetite, the implementation of internal controls at Branch
Risk Tolerance, and risk limits in accordance with Offices (KC) and Commercial Banking Centers (CBC)
regulations and business needs, as well as preparing conducted by Branch Business Control (BBC) and
reports on the implementation of anti-fraud strategies. Commercial Banking Center – Business Control (CBC-
The Digital Risk Management Department is responsible BC), which are monoline organs within the Regional
for ensuring the effectiveness of IT, Digital, and Cyber Office.
risk management related to the technological solutions
used by the company to achieve secure and reliable Since 2015, the implementation of management
technology services. There are six risk domains covered: activities has implemented and obtained ISO 9001:2008
Information and Cyber Security risk; IT Service Delivery, certification which was upgraded to ISO 9001:2015 in
Resilience, and Continuity risk; IT Third-Party risk; Data May 2018. Certification is also continuously maintained
Quality and Data Privacy risk; IT Project Delivery risk; every year and an annual audit is carried out on the
and IT Regulatory Compliance risk. Risk management implementation of ISO 9001:2015 certification while
is carried out through a framework that aligns with continuing to strengthen commitment to continue
industry best practices and is integrated with the IT working in accordance with implemented quality
service lifecycle to achieve optimal results. standards by making continuous improvements,
fostering a risk culture and encouraging the
The Operational Risk Management Department implementation of effective risk management at all
ensures the overall effectiveness of operational risk levels of the company's organization and business
management for the bank, including coordinating activities in accordance with applicable regulations
with the Operations Risk Controller Management and
Digital Risk Management. Additionally, it also manages Currently ISO 9001:2015 has been used by various
Business Continuity Management (BCM) bankwide to organizations throughout the world, which can help
manage operational risks from external factors. them run more efficient and profitable operations. ISO
PT Bank Tabungan Negara (Persero) Tbk 661
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9001:2015 provides a framework for more consistent 8. Provide recommendations to business work
business performance, excellent service and continuous units and/or to the Risk Management Committee
improvement over a long period of time. ISO 9001:2015 regarding the implementation of Risk Management,
provides many advantages and capabilities in terms of including regarding the amount or maximum risk
business scale in recent years. This standard is a very exposure that can be maintained and carry out
helpful tool in company development and makes the escalations as needed.
Bank BTN organization more resilient. 9. Evaluate the accuracy and validity of data used by
the Company to measure Risk for Banks that use
models for internal purposes.
Duties and Responsibilities of the Risk 10. Prepare and submit Risk profile reports to Regulators,
Management Work Unit Board of Commissioners, Directors and Risk
Management Committee periodically or at least
The Risk Management Work Unit is a work unit that is quarterly. The frequency of reports is increased if
directly responsible to the Director who oversees the market conditions change rapidly.
Risk Management function and is independent of the 11. Carry out regular reviews with a frequency adjusted
Operational Work Unit which is a risk-taking unit, the to the Company’s needs, to ensure:
Internal Audit Work Unit and the Compliance Work Unit. a. adequacy of the Risk Management framework;
The responsibilities of the Risk Management Work Unit b. accuracy of Risk assessment methodology; And
include: c. adequacy of the Risk Management information
1. Provide input to the Board of Directors in preparing system.
policies, strategies and Risk Management 12. Have an integrated Risk Taxonomy for the Company
frameworks. and subsidiaries in accordance with the needs of
2. Develop procedures and tools for risk identification, monitoring the performance targets of the Company
measurement, monitoring and control and subsidiaries.
3. Design and implement the tools needed to 13. The organizational structure, duties and
implement Risk Management. responsibilities as well as other matters including the
4. Monitor the implementation of Risk Management work procedures of the Risk Management work unit
policies, strategies and frameworks recommended are regulated in a separate internal regulation.
by the Risk Management Committee and approved 14. Implement ESG risk management, including climate
by the Board of Directors. risk and its impact on society, and establish a
5. Monitoring risk positions/exposures as a whole, as governance framework to ensure that these risks are
well as per risk, including monitoring compliance managed in an integrated manner between business
with established risk tolerances and limits. units, risk management units, and operational units.
6. Conduct stress testing to determine the impact of the 15. Provide the Board of Directors with up-to-date
implementation of Risk Management policies and information on risks and business developments
strategies on the portfolio or overall performance of related to climate change to help the Board of
the Bank. Directors implement supervisory activities more
7. Review proposed new activities and/or products optimally.
developed by other units. The assessment focuses 16. Implement fraud risk management through 4
primarily on aspects of the Bank’s ability to manage pillars of Anti-Fraud strategy (Prevention, Detection,
new activities and/or products including the Investigation, Monitoring & Recovery).
completeness of the systems and procedures used 17. Implement IT, Digital, and Cyber risk management.
and their impact on the Bank’s overall risk exposure.
662 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Profile of the Head of the Risk Management Unit
The Head of the Enterprise Risk Management Division also acts as secretary of the Risk Management Committee under
the Board of Directors, held by Wilson Arafat based on the Board of Directors Decree No. 93/KUASA/DIR/2024 dated May
2, 2024 and has served until now.
Educational Background
Master of Management, Gadjah Mada University (2004).
Training and Certification
• Risk Management Certification Level 6 by LSPP (2024)
• BSE - Chief Financial Officer School (2024)
• BSE Business Essential - Finance For Executive Stream (2024)
• Financial Acumen Columbia Business School (2024)
• Seminar on Sustainable Finance Forum 2023 – Dubai (2023)
• Indonesia Risk Management Outlook 2023 (2022)
• Refreshment Program: Implementation of Basel III Reform Basel IV for Calculation
of ATMR on Credit Risk (2022)
• Certification for Credit Risk Management (2022)
• Market Risk & Middle Office Function (2021)
• Risk Management Certification by LSPP Level 4 (2021),
• Business Strategy Facing the Impact of Cvd VC (2020)
• Executive Development Program (2019)
• Company Guidelines on Governance Policy (2018)
• The Positive Leader – DCO Transformation - Hong Kong (2017)
Wilson Arafat • GRC Professional Certificate – Arizona (2016)
Head of Enterprise Risk Management • 2015 Asean Corporate Conference: Governance Transformation in Asean
Performance and Priorities – Philippines (2015)
Division • Integrated Governance, Risk Management, and Compliance - Australia (2014)
• 8th International Conference on Corporate Governance – UK (2010)
Indonesian Citizen,
52 years ols as of December 2024, Work Experience
domiciled in Jakarta.
• Started his professional career at BTN since 1998 through the Officer
Development Program path, serving as an Executor in the Financial Report
Analysis and Reconciliation Work Unit.
• Since 2008, he has served as the head of section in charge in the Policy Section
Work Unit.
• From 2010 to 2011, he held Good Corporate Governance Implementation with his
last position as GCG Implementation & Monitoring Department Head.
• He served as Superintendent Spec Curiculum & Program Development and
Senior Associate Culture Specialist in the Human Capital Division (2011-2013).
• From 2013 to 2016, he served as Corporate Governance Department Head in the
Compliance & Governance Division.
• From 2017 to 2018, he held the Transformation Project with his last position as
Transformation Management Office Head in the Transformation & Partnership
Management Division.
• His last position was Management Division Head of Procurement & Fixed Asset
which was held from 2019 to 2021.
Legal Basis for Appointment
Board of Directors Decree No. 93/KUASA/DIR/2024 dated May 2, 2024
PT Bank Tabungan Negara (Persero) Tbk 663
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Corporate
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The Head of the Digital & Operations Risk Management Division is held by Agus Sumaryono based on the Board of
Directors Decree No. 711/DIR/2024 dated August 1, 2024 and has served until now.
Educational Background
Bachelor of Civil Engineering, Sebelas Maret University (1994)
Training and Certification
• Certification of Risk Management Level 5 by LSPP (2024)
• BTN Leadership Forum 2 – 2024 (2024)
• KPK Family with Integrity 2024 (2024)
• Expert Talk Session: Creating Executive (2024)
• SOEs Competency Deepening Program (2024)
• Counter-Terrorism Socialization (2023)
• Webinar on Cyber Crime Security Awareness (2023)
• Training on Media Handling (2022)
• Certification of Senior Credit Officer (2022)
• Refsh. Consumer Credit & Peny. Dokpok (2022)
• Workshop on Business Judgment Rule (2021)
• Certification of Integrity Builder Expert by LSP (2021)
• Webinar on Digital Leadership Readiness (2021)
• BTN-LPPI Webinar: Business Strategy in Responding to the Impact of Covid-19
(2020)
Agus Sumaryono • General Manager Development Prog. Phase-2 (2020)
Head of Digital & Operations Risk • Business Strategy in Facing the Impact of Cvd VC (2020)
Management Division Work Experience
• Manager of Mataram Branch (1998)
Indonesian Citizen,
• Head of Building Management at the Building Management Work Unit (2009)
54 years ols as of December 2024,
• Policy Planning & Budgeting Manager at the Logistic & Network Division Work
domiciled in Bekasi.
Unit (2010)
• Policy Planning And Budgeting Officer at the Procurement & Fixed Asset
Management Division (2011)
• Construction Loan Proc & Appr Officer at the Commercial Banking Division (2011)
• Contractor Relation Management Officer at the Commercial Banking Division
(2013)
• Commercial Non-Housing Loan RM I at the Commercial Banking Division (2013)
• Business Services Department Head at the Commercial Lending Division (2014)
• Deputy Branch Manager of Bekasi branch office (2016)
• Deputy Regional Manager Support Regional Office I (2019)
• Commercial Authorized Officer at the Wholesale Credit Risk Division (2020)
• Branch Manager of Bekasi branch office (2021)
• Deputy CRD at Wholesale Credit Risk Division (2023)
Legal Basis for Appointment
Board of Directors Decree No. 711/DIR/2024 dated August 1, 2024
Competency Development in the Field of Risk Management
Number of Number of
Types of Training and Education Types of Training and Education
Participants Participants
Classroom / Virtual Classroom BOD Talks & Meet The Expert -"Evolving in
Finance: Leadership, Transformation, and 7
Aligning Strategy Execution With Future of Banking in Indonesia"
1
Environmental, Social, and Governance (ESG)
Expert Talk Session "Empowering Women
BTN Leadership Forum 2 – 2024 1 Leadership to Strengthen Leadership 3
Capability"
BTN Millenial Leaders II – Kickoff 1
Officer Development Program (ODP) Class of
3
Business Performance Through Effective 63
1
Coaching for Leaders
Training on AML, CFT, and PFWMD 1
Coaching & Strategic Business Leaders 4
Education and Training on AML, CFT, and
Millenial Leaders 2 "crafting leadership and PFWMD related to Individual Risk Assessment 1
1 (IRA) in 2024
future skill for next leaders"
Driving Excellence: Comprehensive Training of Presentation Skill 2
1
Performance Cycle Training
664 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Number of Number of
Types of Training and Education Types of Training and Education
Participants Participants
Provision of Risk Management Certification of The Important of Financial, Operational,
8
KKNI Level 4 and Technology Risk Mitigation to Elevate 1
Company Value in 2024
Basic Islamic Banking Education (PDPS) 3
Business Essential - Finance for Executive 1
Risk Maturity Index (RMI) Assessor Training
2
Participants Briefing on Risk Management Certification of
1
KKNI Level 6
Training on Merger Preparation, Acquisition,
and Integration: Journey Towards a Seamless 1 CFO School 1
Transition
SMR Competency Test of KKNI Level 6 1
Risk Management Refreshment of KKNI Level 4
1
E-Learning Method OJK Webinar “How to Prevent Greenwashing in
5
Sustainable Finance”
Risk Management Refreshment of KKNI Level 5
17
E-Learning Method Training on Risk Based Planning & Risk
2
Modeling
Seminar "Financial Strategy for The Youth and
1
Gen Z in Embracing Indonesia Emas 2045” Certification of QRPG Scheme Risk
3
Management
SMR Competency Test of KKNI Level 4 8
Strategic Business Unit (SBU) Webinar Series
Socialization of Special Policies (KK) and Empowering Business Growth by Maximizing
Technical Instructions (PT) for Personal Data 3 1
Capabilities. Series 02 : Operation, Legal, Risk
Protection (PDP) Management
Performance Excellence Program: Strategies Workshop on the Development of Profitability
1 2
for Driving High Performance in 2024 Measurement System
Talent Acceleration Program II – Kickoff 3 Training on Risk Management Trainer Level 4 1
Talent Acceleration Program 2 "Leadership Training on Financial and Capital Market Base
3 2
Session" on Esg & Sustainable Finance
Retirement Planning Webinar "Education on Old SMR Competency Test of QRGP Scheme 1
Age Security Program (JHT) and Employee Welfare 2
and Healthy and Happy Living in Retirement" Certification of the Provision of Risk
4
Management of KKNI Level 5
Retirement Planning Webinar: "Education on
Defined Benefit Pension Program and Financial 1 SMR Competency Test of KKNI Level 5 4
Planning"
Leadership & Impactful Future Skill 1
OJK Webinar "Building Spiritual-Based
Leadership: A Holistic Approach to Business 4 Provision and Competency Test for Training of
Growth and Sustainability" 1
Bnsp Certification Trainer (Methodology)
OJK Webinar - Improving Company OJK Webinar "Empowering Leadership:
1
Performance through Artificial Intelligence How Women Leaders Drive Company and 1
Institution Performance"
OJK Webinar - The Role of Innovative Credit
3
Scoring (ICS) in Increasing Access to Funding Premium ESG Investment Seminar Training
"Sustainable Investment for a Thriving Future:
OJK Webinar "Opportunities and Challenges of 1
Creating Long-Term Value and Impact for the
Personal Data Protection in Transactions in the 3 Environment and Communities"
Digital Era"
Advanced Coaching Clinic: Deepening
OJK Webinar - Navigating the Half: "Year Assessment of Taxonomy for Sustainable 1
4
Roadmap to Success" Finance Indonesia (TKBI)
Workshop on ASEAN Corporate Governance Online / Self Learning
2
Scorecard (ACGS) 2024
Compliance Excellence August 2024 Edition
Workshop on Recording Personal Data Processing_
- Procedures for Implementing Anti-Money
Record of Processing Activities (ROPA) and
1 Laundering, Countering the Financing of
Personal Data Processing Impact Assessment_ 6
Terrorism, and Countering the Financing of
Data Privacy Impact Assessment (DPIA)
the Proliferation of Mass Destruction Weapons
(AML, CFT, and PFWMD) Programs (Managerial)
Workshop on the Implementation of Stamp
1
Duty Regulations
Compliance Excellence August 2024 Edition
- Procedures for Implementing Anti-Money
Young Leaders Talk "Leading with Impact, Laundering, Countering the Financing of
7
Crafting Your Success Story" Terrorism, and Countering the Financing of 25
the Proliferation of Mass Destruction Weapons
Webinar on Climate Risk Awareness & GHG (AML, CFT, and PFWMD) Programs (Non-
6
Emission Reporting Managerial)
Training on Climate Risk Stress Test (CRST) 16 Compliance Excellence April 2024 Edition -
5
Government VA Services (Managerial)
Capacity Development Seminar on Climate
1
Risk Integration in the Banking Risk Framework
PT Bank Tabungan Negara (Persero) Tbk 665
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Governance
Number of Number of
Types of Training and Education Types of Training and Education
Participants Participants
Compliance Excellence April 2024 Edition - Internalization of ESG (Environment, Social, and
23 28
Government VA Services (Non Managerial) Governance) Awareness
Compliance Excellence February 2024 Edition - Internalization of IT Regulation Policy 26
26
Security & Digital Risk Awareness
Internalization of Public Information Disclosure (KIP) 31
Compliance Excellence January 2024 Edition
- Special Policy & Technical Guidelines for 26 Internalization of BTN Cash Management Services 28
Accounting Activities
Internalization of IT, Digital, and Cyber Risk
Compliance Excellence July 2024 Edition - 31
Management 2024
Special Policy on Conflict of Interest Guidelines 5
(Managerial) Internalization of BTN's New Grading System 28
Compliance Excellence July 2024 Edition -
Internalization of SLE Index Achievement 2024 25
Special Policy on Conflict of Interest Guidelines 26
(Non-Managerial)
Internalization of Customer Data Management (CIF) 31
Compliance Excellence June 2024 Edition -
5 Internalization of Commercial Credit Rescue
Prohibition of Gambling Activities (Managerial) 28
and Settlement
Compliance Excellence June 2024 Edition
- Prohibition of Gambling Activities (Non- 23 Internalization of Legal Clinic Podcast 2024 27
Managerial)
Internalization of Corporate Loan Process
31
Compliance Excellence March 2024 Edition - (Corporate Loan)
Gratification Control Program and SMAP ISO 5
37001:2016 Policy (Managerial) Internalization of Respectful WorkPlace (RWP) 2024 26
Compliance Excellence March 2024 Edition - Internalization of Sahabat Transformasi
31
Gratification Control Program and SMAP ISO 21 Episode 2
37001:2016 Policy (Non-Managerial)
Internalization of Transformation 2024 31
Compliance Excellence May 2024 Edition -
BranchFX Foreign Exchange Transactions at 5 Understanding Internal Regulations - BTN
Branch Offices (Managerial) 26
Internal Regulation Architecture
Compliance Excellence May Edition 2024 - Refreshment BTN Properti 2024 20
Foreign Exchange Transactions BranchFX at 23
Branch Office (Non-Managerial) Refreshment BTN Smart Residence 29
Compliance Excellence October 2024 Edition - Socialization of Digital Risk Awareness & Cyber
6 27
Bancassurance Product Marketing (Managerial) Trend
Compliance Excellence October 2024 Edition - Socialization of Profitability Measurement
25 27
Bancassurance Product Marketing (Non-Managerial) System
Compliance Excellence September 2024 Socialization of Easy in BTN Smart Residence
6 23
Edition - Data Privacy Awareness (Managerial) Program
Compliance Excellence September 2024 Edition Socialization of Umbrella Campaign Bale by BTN 31
25
- Data Privacy Awareness (Non-Managerial)
Total Education and Training Participants 1036
Risk Management Certification
SMR Level Mapping
Number of
No. Suitability
Employees
Not SMR yet Level 4 Level 5 Level 6 Level 7
1. Mandatory Level 4 2,907 160 1,172 1,574 1 - 94.50%
2. Mandatory Level 5 432 3 7 394 25 3 97.69%
3. Mandatory Level 6 9 - - 6 3 100.00%
4. Mandatory Level 7 14 - 14 100.00%
Total Employees 3,362 163 1,179 1,968 32 20 94.94%
Description:
Employees who are required to be certified but have not yet been certified according to their leve
Employees who are required to be certified and comply with their level
Employees who are required to be certified and already have certification at a level above that required
666 PT Bank Tabungan Negara (Persero) Tbk
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Implementation of Risk Management Work Unit accordance with Deposit Insurance Corporation
Tasks in 2024 Regulation No. 2 of 2024 concerning General Bank
Resolution Plans. The Resolution Plan document
In carrying out tasks during 2024, apart from the strategic prepared contains information about the Company and
initiative pillars mentioned above, the implementation of resolution strategies that are one of the considerations
risk management has also made several improvements for the Deposit Insurance Corporation in handling or
as follows: resolving banks that are designated as failed banks. In
2024, the Company updated the Company Resolution
Determination of Risk Appetite Statement (RAS) and Plan.
Risk Limits
In preparing Risk Management policies and strategies, Implementation of Climate Risk Stress Test
the Company’s Board of Directors has established a The Company has implemented a Climate Risk Stress
Risk Appetite Statement (RAS) and other risk limits. Test in accordance with the Climate Risk Stress Test
RAS is reviewed annually or at any time taking into Guidelines issued by the Financial Service Authority
account changes in the Company’s business plans and (OJK) in 2023. The results of the Climate Risk Stress Test
objectives as well as changes in business environmental implementation contain calculations regarding the
conditions. RAS is used as an objective guide in making impact analysis of transition risk scenarios, physical risk
strategic decisions related to risk management and as scenarios, and climate change mitigation plans.
a tool for Management in implementing good business
governance. Next, RAS is reduced to the risk limit for Review of Risk Management Policies
each risk indicator. Determination of RAS and risk limits In accordance with OJK Regulation No. 18/POJK.03/2016
is carried out by taking into account the level of risk dated March 16, 2016 concerning the Implementation of
to be taken as well as the Company’s overall strategy Risk Management for Commercial Banks, in managing
and targets. The risk limits set include overall risk risk banks are required to implement risk management
(composite), per risk type, and per functional activity. effectively. To implement risk management effectively,
The determination of risk limits is used as a guide for the Company has developed a risk management policy
Work Unit activities to manage the type and amount of which is contained in a risk management policy and at
risk that is acceptable. least every year a review and/or update of several risk
management policies is carried out so that they are
Recovery Plan easily understood by risk owners and risk managers
The preparation of Systemic Company Recovery Action as a guide in implementing them. The Company has
Plan as one of the Systemic Banks in Indonesia, the aligned its internal policy structure in accordance with
Company has an obligation to prepare a Recovery the Transformation of Policy and Procedure Architecture
Action Plan document as regulated in the OJK Regulation where policies and procedures are adjusted to the policy
No. 5 of 2024 concerning Determination of Supervision hierarchy from the highest to General Policy, Special
Status and Handling of Commercial Bank Problems. The Policy and Technical Regulations. The Company has a
Action Plan document prepared contains mechanisms Policy and Procedures Work Unit to periodically review
that are expected to prevent, restore and/ or improve and monitor Policies and Procedures.
the Bank’s financial condition as a result of the financial
crisis or other financial market disruptions which Implementation of Basel III Credit Risk Minimum
impact capital, liquidity, profitability, and asset quality Capital Reform Standard Approach
which endanger the Company’s business continuity. The Company has implemented the calculation of Risk
The Company periodically updates the Action Plan Weighted Assets (RWA) for Credit Risk in accordance
Document (Recovery Plan) as one of the plans in with OJK Circular Letter No 24/SEOJK.03/2021 concerning
sustainable financial planning. On November 30 2024 Calculation of Risk Weighted Assets for Credit Risk using
the Company submitted its 2025 Action Plan (Recovery the Standard Approach for Commercial Banks. Changes
Plan) to the Regulator. in the calculation methodology in these provisions
include changes to more granular risk weights and in a
Resolution Plan Update larger number of buckets. Apart from that, there is also
The preparation of the Resolution Plan for Systemic a more diverse classification of portfolio categories and
Companies has been submitted by the Deposit the need to carry out due diligence on counterparties
Insurance Corporation (LPS) as a Company that is to ensure understanding of the risk profile and
obliged to prepare a Resolution Plan document in characteristics of counterparties so that determining
risk weights does not only depend on external ratings.
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Preparation for Implementing Minimum Capital Corporate credit debtors so as to provide information
Market Risk Standard Approach in the form of early warnings about the possibility of
The Company has implemented the OJK circular letter debtors experiencing default.
No. 23/SEOJK.03/2022 concerning Calculation of Risk-
Weighted Assets for Market Risk for Commercial Banks Preparation and Implementation of Portfolio Guideline
since January 2024. for Commercial, Corporate and Financial Institutions
Segments
Implementation of Low Emission Homes BTN's strategic steps in strengthening financing risk
In 2024, the Company took the initial step by launching management aim to control the composition of the
a pilot project that utilized at least 10% environmentally credit portfolio while ensuring healthy credit portfolio
friendly materials. The use of these materials included growth. In this effort, BTN implements credit risk
innovative materials, such as floor decking containing management through the Portfolio Guideline to reduce
3.6 kg of plastic waste, and paving blocks containing 2 credit concentration risk. This Portfolio Guideline is a
kg of plastic waste per square meter. This innovation not strategic initiative designed to ensure that financing
only helped reduce plastic waste, but also improved the distribution always takes into account current
quality of building materials used for more durable and macroeconomic conditions, especially in certain sectors
efficient homes. that are considered to still have financing feasibility.
In addition, this initiative includes the identification of
Implementation of Risk Maturity Index Assessment priority sectors that support the development of the
In accordance with the Regulation of the Minister of SOEs company's business efforts. Aspects that are the main
Number PER-2/MBU/03/2023 concerning Guidelines focus include analysis and monitoring of NPLs per
for Governance and Significant Corporate Activities of industrial sector, determination of financing limits per
State-Owned Enterprises which has been issued through sector, and growth prospects for the industrial sector.
SK-8 of the Minister of SOEs, the Company is required to Currently, BTN is preparing the 2025 Portfolio Guideline
conduct a risk maturity index assessment. In 2024, the which includes the Small and Medium Enterprises (SME)
Company conducted a risk maturity index assessment segment and sharia commercial financing, in order to
conducted by an independent party which received an increase the effectiveness of portfolio risk management
assessment with a score of 3.5 (good practice phase). and support sustainable business development.
Application of Minimum Capital Operational Risk Development of Credit Scoring Model (CSM) for the
Standard Approach Small Medium Enterprise (SME) Segment
In order to implement OJK Circular Letter No. 6/ In an effort to minimize the risks that the Company will
SEOJK.03/2020 concerning Calculation of Risk-Weighted accept in providing credit to the SME segment, a Credit
Assets for Operational Risk Using the Standard Approach Scoring Model (CSM) is needed This SME Credit Scoring
for Commercial Banks has been implemented since 1 Model is designed to help analyze and quantify the
January 2023, so the Company periodically reviews the eligibility of prospective debtors with recommendations
recording of operational risk loss and recovery data. in the form of High Risk or Low Risk, which has been
integrated from the data entry process through BTNLaku
Implementation of the Early Warning System (EWS) to the Decision Engine stage. This model aims to improve
for the MSME, Commercial and Corporate Credit efficiency, accuracy in credit decision making and
Segments support the principle of prudence (prudential banking)
Early Warning System is a mechanism or system for to ensure a quality SME credit portfolio.
detection or recognition of early signs or symptoms
which are expected to influence developments in Strengthening Regional Business Control (RBC),
the progress and decline of the debtor's business Branch BusinessControl (BBC), Commercial Banking
conditions. The Early Warning System is implemented Center Business Control(CBC-BC), and Regional Loan
to minimize and prevent losses due to bad credit, so Processing Center Business Control (RLPC-BC)
the Bank must implement an effective and sustainable The Company has an organ to improve operational risk
system for monitoring the credit facilities that have been supervision and mitigation/prevention of operational
provided. In this case, the Risk Management Work Unit loss by implementing the Operations Risk Controller
together with related business units routinely monitors Department in the Risk Management Work Unit and
portfolio quality and early warning indicators for the placing the Regional Business Control (RBC) organ in the
asset quality of the credit portfolio. It is hoped that this Regional Office, Branch Business Control (BBC) which
effort can be used to monitor MSME, Commercial and is a monoline Regional Office and on duty at Branch
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Offices and Sharia Branch Offices, Commercial Banking 3. Technology, the Company improves the tools and
Center Business Control (CBC-BC) which is a monoline rules that have been implemented to improve the
Regional Office and on duty at the Commercial Banking protection of the Company’s computer assets and
Center (CBC) and Regional Loan Processing Center Third-Party Risk Monitoring tools.
Business Control (RLPC-BC) which is a monoline Office
Region and works at the Regional Loan Processing The Board of Directors, through the Information
Center. Continuous strengthening of the Business Technology Steering Committee, carries out evaluations
Control organ has been carried out by periodically of IT, digital & cyber risks which are carried out through
prioritizing risks (Top 10 Risks) which are reported to regular meetings at least 4 (four) times during the
the Board of Directors. The Bank also plans to establish current year with one of the discussions relating to IT Key
Operational Risk Control at the directorate level as part Risk Indicator (KRI) Monitoring. Furthermore, the Board
of operational risk mitigation at the directorate level. of Commissioners also reviews the results of IT, digital &
cyber risks once a year.
Developing and Strengthening Governance Models
In order to strengthen model governance, the Company Continuing Development and Strengthening Utilization
has developed provisions and framework regarding model of Risk Management Tools
governance to improve the quality of risk management To strengthen the utilization of Risk Management Tools,
implementation in the Company. In addition, by several developments have been carried out, including:
strengthening model governance, segregation of duties 1. Implementation of a market risk monitoring system/
can be implemented in the model lifecycle, where the interest rate risk in the banking book (IRRBB) and
Company's provisions have separated functions, duties Liquidity Risk monitoring application.
and responsibilities between model development, 2. Utilization of the Bloomberg Terminal to support the
model operational implementation, model evaluation effective implementation of risk management in
and validation so that model management is more supporting the management of liquidity risk, credit
independent. risk and other risks.
3. Strengthening the role of risk management
IT Digital & Cyber Risk by developing Sustainability Environment Risk
The Company strengthens IT, digital, and cyber risk Management.
management through DORD by monitoring IT, digital 4. Enhancement of the Credit Scoring Model (CSM) for
& cyber risk profiles and implementing a program to consumer credit.
strengthen digital and cyber attack risk control. The IT, 5. Developing a Credit Scoring Model (CSM) for the SME
digital & cyber risk profile components are developed segment.
using the applicable OJK provisions as a basis, and 6. Developing an Early Warning System for the
carrying out the necessary developments to adjust to Commercial and Corporate segments.
the Company's conditions and connect with the key risk 7. Re-modeling the Internal Credit Rating for the
indicator matrix that has been formed. Reporting on risk Commercial and Corporate segments.
profiles and key risk indicators is carried out periodically 8. Developing Collection Scoring for the Consumer
to Management to provide comprehensive visibility. segment.
9. Maintenance of ISO implementation in ERMD through
Strengthening digital and cyber attack risk control is Surveillance and ISO 9001:2015 Recertification in the
carried out using a 3 pillar transformation approach, Risk Management Work Unit to improve the quality
namely people, processes and technology.. service standards of the Risk Management Work Unit
1. People, strengthening is done through an to all stakeholders.
internalization program for IT, digital & cyber risk 10. Utilization of integrated Operational Risk Tools as an
management which aims to convey the tone at the effort to manage operational risk in the Work Unit,
top from the Board of Directors to all employees, including LED, RCSA, and KRI tools.
and equip employees by increasing employee 11. Conducting the creation of a Fraud Detection
awareness of IT, digital & Cyber threats and how System application that functions as a tool that
to prevent them. Through an IT, digital & cyber risk helps Company in the prevention, detection,
awareness program by conducting socialization investigation, and monitoring of fraud, especially in
through branch office visits and implementing credit applications and transaction activities.
e-learning. 12. Utilization of Operational Risk data visualization in
2. Process, the Company has strengthened internal the context of risk prioritization (Top 10 Risks) which
processes related to IT and Digital, such as can be used by management.
conducting reviews of policies and procedures 13. Addition of data analytics functions as the basis
related to IT and digital, and monitoring risks on for Business Control organs in carrying out internal
strategic IT projects. control testing
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Regular Bank Wide Risk Management Monitoring In the implementation of OJK Regulation No. 15 of 2024
The Bank always implements risk management in concerning the Integrity of Bank Financial Reporting,
accordance with OJK Regulation No. 18/POJK.03/2016 the Company currently has an Internal Policy related to
concerning the Implementation of Risk Management for ICOFR. Meanwhile, regarding the formation of a Special
Commercial Banks where the Bank periodically carries Work Unit (UKK), it is still in the evaluation process.
out bankwide monitoring as evidenced by several
mandatory report outputs to the Regulator including: ANTI FRAUD STRATEGY
1. Recovery Plan; SesuFollowing the OJK Regulation No. 12 of 2024
2. Resolution Plan; concerning the Implementation of Anti-Fraud Strategy
3. Leverage Ratio; (SAF) for Commercial Banks, BTN has a roadmap
4. Risk Profile; for developing an Anti-Fraud Strategy (SAF) for the
5. Bank Health Level; next 3 years (2024-2026), where the preparation of
6. Minimum Capital Requirement according to Risk the roadmap is carried out based on the 4 pillars of
Profile; OJK which are developed in 10 aspects, namely (1)
7. Liquidity Coverage Ratio; Organization, (2) Strategy & Policy, (3) Procedure and
8. Net Stable Funding Ratio; Governance, (4) Process, (5) Fraud Investigation (6)
9. Maximum Credit Granting Limit; System, (7) Use of Data, (8) Use of Analytics, (9) Digital
10. Risk Weighted Assets; Channels, (10) Reporting/Training.
11. Report of Indonesian Green Taxonomy;
12. Taxonomy Report for Sustainable Finance; Organization, namely the Company, has completed the
13. Report of Sustainable Finance Action Plan (RAKB) 2025; formation of a special organization to handle anti-fraud,
14. Reports to the Ministry of BUMN; And namely the Fraud Risk Management Department which
15. Other Ad-hock reports. is under the Digital and Operations Risk Division (DORD)
since February 2024.
ICOFR
The Company has conducted an ICOFR Diagnostic Implementation of Fraud Risk Management based on 4
review together with an independent consultant aimed (four) Pillars:
at improving internal control over financial reporting. 1. Prevention: Monitoring and evaluating SAF policies
The scope of the ICOFR Diagnostic implementation that for prevention functions. Vulnerability identification
has been carried out includes several things as follows: includes activities: Fraud Risk Assessment (FRA), Risk
1. Understanding of the corporate structure of SOEs Control Self Assessment (RCSA), RA/RT Planning, use
with output in the form of corporate structure of Fraud Risk Register.
documentation, risk assessment of misstatement 2. Detection: Digital Fraud Monitoring & Detection:
due to corporate structure, and proposed diagnostic developing rules, models, customer risk profiles
procedures for governance of integrated governance for FDS accuracy and also monitoring Flagged/
processes; Triggered activities on FDS, Non-Digital Fraud:
2. Understanding of SOEs financial reports with output coordination, consolidation, evaluation of detection
in the form of documentation of significant accounts results from surprise audit programs, surveillance
and processes along with documentation of risk systems, verification, control testing and supervision.
assessments for each account, and procedures for 3. Investigation, Reporting, and Sanctions: Monitoring
conducting ICOFR effectiveness diagnostics; includes prevention, investigation progress status,
3. Implementation of ICOFR diagnostic procedures fraud detection results, investigation results,
with output in the form of implementation of ICOFR sanction determination, recovery to litigation. DORD
diagnostic procedures, and ICOFR diagnostic results has submitted a consolidated report every 3 months
for each SOEs; and to the Anti-Fraud Sub-Committee and the Board of
4. Preparation of a diagnostic gap improvement Commissioners. The contents of this consolidated
roadmap with output in the form of improvement report include fraud detection results, investigation
recommendations and an ICOFR improvement status and aging, investigation results, follow-up
implementation roadmap prepared together with settlement, sanction determination to litigation.
the Board of Directors and Board of Commissioners/ 4. Monitoring, Evaluation and Follow-up, Monitoring
Supervisory Board. of fraud event status, imposition of sanctions,
completion of action plans, and recovery efforts,
evaluation of fraud event reports, Preparation of
preventive follow-up actions.
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Committees Under the Board of Directors DUTIES AND RESPONSIBILITIES OF THE RISK MANAGEMENT
COMMITTEE
The Company forms and determines the structure The Risk Management Committee is responsible for
and membership of Committees under the Board of decisions made at the Risk Management Committee
Directors in order to support the implementation of the Meeting, submitting reports on Significant Decisions
Board of Directors’ duties. These committees play a role made to the Board of Directors Meeting, as well as
in facilitating monitoring and creating effective problem determining corrective steps regarding matters relating
solving and developing aspects deemed strategic by the to the implementation of risk management in the
Company in accordance with applicable regulations. Company.
These Committees include:
1. Risk Management Committee; The task of the Risk Management Committee is
2. Asset and Liability Management Committee (ALCO); to evaluate and provide recommendations to the
3. Credit Policy Committee; President Director regarding risk management which at
4. Credit Committee; least includes:
5. Human Capital Committee; 1. Preparation of Risk Management Policy and its
6. Information Technology Steering Committee; changes, including risk management strategy and
7. Transformation Steering Committee; contingency plan in case of abnormal external
8. Business Committee; and conditions. The preparation is carried out together
9. Environmental, Social, and Governance (ESG) with the Division/Desk Head of the operational
Committee. work unit and the Head of the Risk Management &
ESG Work Unit and the Head of the Operational and
Risk Management Committee Digital Risk Management Work Unit.
2. Improvements or improvements to the
The Risk Management Committee (KOMAR) plays implementation of risk management carried out
an active role in providing recommendations to the periodically or incidentally as a result of changes
President Director regarding the risks inherent in policies in the Bank’s external and internal conditions which
that will be determined by the Board of Directors as well affect the Bank’s capital adequacy and risk profile as
as providing evaluations of provisions that are deemed well as the results of evaluations of the effectiveness
to be less appropriate with current developments and of such implementation.
need to be adjusted. KOMAR is actively involved in 3. Making business decisions that deviate from normal
assessing the risks inherent in each new product and/or procedures (Irregularities), such as decisions to
service/activity so that the Bank can take the necessary exceed significant business expansion compared
mitigation steps and also evaluate the General Risk to the bank’s previously determined business plan
Management Policy (KUMR). or taking risk positions/ exposures that exceed
predetermined limits.
The Risk Management Committee is a committee 4. Monitoring and managing risks.
that plays a role in providing recommendations to 5. Decision on proposed Bank policies, standards, and
the President Director to formulate policies, strategies procedures.
and risk management targets as well as facilities 6. Integrated risk management strategy with capital
for monitoring and making decisions related to the adequacy.
implementation of the Company’s risk management. 7. Establish a risk management framework and
methodology.
RISK MANAGEMENT COMMITTEE WORK GUIDELINES
The work guidelines for the Risk Management RISK MANAGEMENT COMMITTEE MEMBERSHIP
Committee refer to Special Policy Number KK.9-D STRUCTURE
concerning Directors’ Governance Procedures. These The Risk Management Committee is regulated in Special
guidelines regulate, among other things, Committee Policy Number KK.9-D concerning Directors’ Governance
Responsibilities, Committee Duties and Functions, Procedures, with the following structure:
Committee Authorities, Duties of the Chair, Secretary and
Committee Members and Procedures for Conducting
Committee Meetings.
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Permanent Member/
Structure Position Voting Rights
Non Member
(Chairman)
Chairman Director in charge of Risk Management
Permanent member
Director in charge of Asset Management* Permanent member
Director in charge of Finance** Permanent member
Director in charge of Consumer Credit/ Financing Permanent member
Director in charge of SME Credit & Retail Funds Permanent member
Director in charge of Institutional Funds and Network Permanent member
Directors / SEVP
Director in charge of Human Capital, Compliance, and Legal Permanent Member
Director in charge of Information Technology Permanent Member
Director in charge of Operations and Customer Experience Permanent Member
SEVP in charge of Operations Non-Permanent Member
SEVP in charge of Digital Business Non-Permanent Member
Notes:
If the President Director/Deputy President Director attends the Risk Management Committee Meeting, the President Director/Deputy President Director acts
as chairman and has voting rights.
*) Alternate Chairman I
**) Alternate Chairman II
PROFILE OF RISK MANAGEMENT COMMITTEE MEMBERS
The profiles of the members of the Risk Management of office of the Directors and Heads of Divisions of the
Committee, both from the Board of Directors and SEVP Company who are members of the committee.
of the Company, canbe seen in the Company Profile
Chapter in the Profile of Directors and Profiles of Officials MEETINGS AND IMPLEMENTATION OF DUTIES OF THE RISK
One Level Below Directors section in this Annual Report. MANAGEMENT COMMITTEE IN 2024
The Risk Management Committee meeting policy
INDEPENDENCE OF THE RISK MANAGEMENT COMMITTEE is regulated in the Risk Management Committee
All members of the Risk Management Committee do not Implementation Guidelines. Based on this Policy, Risk
have any financial, management, share ownership and/ Management Committee meetings are held at least
or family relationships with the Board of Commissioners, once every 3 (three) months. During 2024, the Risk
Board of Directors and/or Controlling Shareholders or Management Committee has held 17 (Seventeen)
relationships with the Company, which may affect their meetings. The implementation date and meeting
ability to act independently. agenda are as follows.
TRANSPARENCY OF THE RISK MANAGEMENT COMMITTEE
Disclosure of transparency of multiple positions of No. Date Agenda
members of the Risk Management Committee from
Discussion on Self-Assessment
the Board of Directors can be seen in the Corporate Results of Bankwide and Sharia Risk
1. January 16, 2024
Governance Chapter in the dual positions section of this Profile Reports for Q4/2023 and Bank
Soundness Level for Semester II/2023
Annual Report.
Discussion on Remodeling of PD
February 27, PSAK 71 and Calculation of Market
TERM AND PERIOD OF OFFICE OF THE RISK MANAGEMENT 2.
2024 Risk ATMR in Accordance with OJK
COMMITTEE Circular Letter No. 23 of 2022
Disclosure of transparency of multiple positions of Discussion on Consumer Credit
3. March 19, 2024
members of the Risk Management Committee from Portfolio Quality Report
the Board of Directors can be seen in the Corporate Indication of Fraud on KRING KC
Governance Chapter in the dual positions section of this 4. April 2, 2024 Purwakarta Products and Business
Process Improvement
Annual Report.
Discussion on Self-Assessment
5. April 23, 2024 Results of Conventional and UUS Risk
TERM AND PERIOD OF OFFICE OF THE RISK MANAGEMENT Profile Reports for Q1/2024
COMMITTEE
Discussion on Internal and KBUMN
The term of office and term of office of the Risk 6. May 6, 2024
Stress Test Results as of December 2023
Management Committee, whether from the Board of
Directors or SEVP of the Company, follows the term
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3. Procedures for Holding Meetings of the Asset and
No. Date Agenda
Liability Committee.
Submission of OJK BUST Report as of 4. Minutes of Meetings and Follow-up of the Asset and
7. June 3, 2024
December 31, 2023 Liability Committee.
Discussion on Draft of Special Policy 5. Supporting Group of the Asset and Liability
8. July 9, 2024 on Fraud Management Proce-dures
Committee.
and Other Regulations with Impacts
Discussion on Self-Assessment
DUTIES AND RESPONSIBILITIES OF THE ASSET AND
9. July 16, 2024 Results of Conventional and UUS Risk
Profiles for Q2/2024 LIABILITIES COMMITTEE
Responsibility
Discussion on the Results of the Risk
10. October 1, 2024
Maturity Index for the Fiscal Year 2024 1. The Assets and Liabilities Committee is responsible
Discussion on the Proposed Draft of
for evaluating, developing and establishing liquidity
11. October 8, 2024 the Special Policy on Personal Da-ta management strategies, so that the Bank can fulfill
Protection (PDP) maturing obligations from cash flow funding sources
Discussion on the Risk Acceptance and/or from high quality liquid assets that can be
12. October 8, 2024 Criteria (RAC) for High-Risk Trans-
pledged as collateral, without disrupting the Bank’s
actions at Branch Offices
activities and financial condition.
Discussion on the Results of the Self-
2. The Assets and Liabilities Committee is responsible
Assessment of Conventional and
13. October 15, 2024 for determining and evaluating the Bank’s asset and
UUS Risk Profiles for the Third Quarter
of 2024 liability position in accordance with the objectives
November 8, Discussion on the General Policy of managing liquidity risk, interest rate risk and
14.
2024 (KU.8) for Risk Management exchange rate risk.
Submission of the proposed Initiation 3. The Assets and Liabilities Committee is responsible
November 18, of the 2025 Recovery Action Plan for determining and evaluating the pricing of the
15.
2024 Document and the 2024 Periodic
Resolution Plan. Bank’s assets and liabilities, to ensure that the prices
can optimize the results of investment, minimize
Discussion on the Initiation of Policies
December 9, the cost of funds, and maintain the Bank’s balance
16. Impacted by OJK Regulation No. 15
2024
of 2024 sheet structure in accordance with the Bank’s ALMA
December 23, Discussion of the proposed Internal strategy.
17.
2024 Bank Regulations related to ICOFR 4. The Assets and Liabilities Committee is responsible
for determining and evaluating the implementation
Assets and Liabilities Committee and results related to the management of the Bank’s
assets and liabilities, which at least includes: liquidity
The Asset and Liability Committee or hereinafter referred to management; gap management (maturity and
as ALCO was formed by the Board of Directors with the aim repricing risks); foreign exchange management;
of assisting the Board of Directors in formulating policies, income and investment management.
compiling and establishing market risk management 5. The Assets and Liabilities Committee is responsible
strategies as well as facilities for monitoring and making for evaluating, developing and establishing ALIVA
decisions regarding the implementation of the Company’s Bank management strategies every 6 (six) months.
Asset Liability Management (ALM) to maximize profitability
and maintain the structure of the Company’s balance sheet. Task
1. The duties and functions of the Assets and Liabilities
WORK GUIDELINES FOR THE ASSET AND LIABILITIES Committee include the following:
COMMITTEE a. Manage liquidity management strategies,
ALCO work guidelines refer to Special Policy No. KK.9-D market risk management strategies, credit risk
concerning Governance Procedures for the Board of management strategies, and Bank asset and
Directors Committee. This Special Policy regulates, liability management strategies in order to meet
among other things, matters that serve as guidelines for the Bank’s liquidity needs.
Bank officials in carrying out their duties and functions as b. Minimize idle funds.
a Board of Directors Committee and the implementation c. Maximizing Bank profitability and maintaining
of Board of Directors Committee Meetings, one of which the Bank’s balance sheet structure.
is the Assets and Liabilities Committee (ALCO), including:: 2. The duties and functions of the Asset and Liability
1. Functions and Structure of the Asset and Liability Committee related to the Asset and Liability
Committee. Committee Meeting or ALCO Meeting include the
2. Responsibilities, Duties, and Functions of the Asset following:
and Liability Committee.
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a. Decide on all issues discussed in the Asset and Liability Committee Meeting agenda in accordance with their
duties and responsibilities.
b. Request the relevant Work Unit to implement and follow up on the results of the Asset and Liability Committee
Meeting.
c. Request the relevant Work Units to report on the implementation of the results of the decisions of the Asset and
Liability Committee Meetings periodically, the implementation of which is carried out by the Management Unit
in charge of Compliance.
3. The duties and functions of the Asset and Liability Committee can also decide that the Bank is in a liquidity crisis
condition in accordance with the provisions of the Contingency Funding Plan (CFP).
a. Declares that the Bank is in a liquidity crisis condition based on the Liquidity Crisis Management Committee
(LCMC) Recommendations and states that the liquidity crisis has been successfully resolved.
b. Activate the Contingency Funding Plan (CFP) when a liquidity crisis occurs and deactivate it again when the
liquidity crisis has been resolved.
c. activate the Contingency Funding Plan Command Center (CFPCC) when a liquidity crisis occurs and deactivate
it again when the liquidity crisis has been resolved.
MEMBERSHIP STRUCTURE OF THE ASSET AND LIABILITIES COMMITTEE
Structure Position Voting Rights Information
(Chairman) Permanent
Chairman President Director
member
Vice Director *) Permanent membe
Director in charge of Finance Permanent membe
Director in charge of Asset Management Permanent membe
Director in charge of Risk Management Permanent membe
Director in charge of Consumer Credit / Fi-nancing Permanent membe
Director in charge of Institutional Funds and Networks Permanent membe
Directors / SEVP Director in charge of SME Credit & Retail Funds Permanent membe
Director in charge of Information Technology Permanent membe
Director in charge of Human Capital, Compli-ance, and Legal Permanent membe
Director in charge of Operations and Cus-tomer Experience Permanent membe
SEVP in charge of Wholesale Banking Permanent membe
SEVP in charge of Digital Business Permanent membe
SEVP in charge of Operations Non-Permanent Member
*Alternate Chairman 1
PROFILE OF ASSETS AND LIABILITIES COMMITTEE TRANSPARENCY OF THE MULTIPLE POSITIONS OF THE
MEMBERS ASSET AND LIABILITIES COMMITTEE
The profiles of ALCO members from the Company’s Board Disclosure of transparency of multiple positions of ALCO
of Directors and SEVP can be seen in the Company Profile members from the Board of Directors can be seen in the
Chapter in the Directors’ Profiles and Officers’ Profiles one Corporate Governance Chapter in the dual positions
level below the Directors in this Annual Report. section of this Annual Report.
INDEPENDENCE OF THE ASSET AND LIABILITIES COMMITTEE TERM AND PERIOD OF OFFICE OF THE ASSET AND
All ALCO members have no financial, management, LIABILITIES COMMITTEE
share ownership and/or family relationships with the The term of office and term of office of ALCO, whether
Board of Commissioners, Directors and/or Controlling from the Board of Directors or SEVP of the Company,
Shareholders or relationships with the Company, which follows the term of office of the Directors and Heads
could affect their ability to act independently. of Divisions of the Company who are members of the
committee.
674 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
TRAINING AND COMPETENCY DEVELOPMENT
No. Date Agenda
Training for ALCO members from the Board of Directors can
be seen in the Training and/or Competency Improvement Cash Flow Projection for May 2024
Subchapter for Directors Members in the Corporate
6. May 14, 2024 Liquidity Ratio Monitoring in
Governance Chapter of this Annual Report. accordance with May 2024 Cash
Flow Projection
MEETINGS AND IMPLEMENTATION OF THE DUTIES OF THE Cash Flow Projection for June 2024
ASSET AND LIABILITY COMMITTEE IN 2024
Application for Special Deposit
ALCO meeting policy is regulated in KK.9-D of the Board Interest Rates, Investa Savings, and
7. June 11, 2024 Current Account
of Directors Committee Governance Procedure. Based
on this Policy, ALCO Committee meetings are held at Application for Extension of Kring
BTN Solusi Plus and Kring BTN Super
least 1 (one) time in 3 (three) months, but if deemed Solusi Interest Rates
necessary, the Committee Chair may hold a meeting at
Cash Flow Projection for July 2024
any time. During 2024, ALCO held 15 meetings. The dates
and agendas of the meetings are as follows: Application for Special Deposit
8. July 09, 2024 Interest Rates, Investa Savings, and
Current Account
No. Date Agenda Application for Non-Subsidized KPR/
KPA Interest Rate Policy
Evaluation of Rupiah and USD TPF Cash Flow Projection for July 2024
Counter Rates
Application for Euro Denominated
Evaluation of BTN Investa Plus 9. July 16, 2024
Foreign Currency Giro
Savings Special Rates
Request for Kring Ultimate Interest Rate
Evaluation of Rupiah and USD
Deposit Special Rates
Cash Flow Projection for August 2024
1. January 15, 2024
Evaluation of Non-Subsidized
Mortgage/KPR/KPA Loan/Financing Request for Special Interest Rate
Interest Rates for Deposits, Investa Savings, and
Current Account
Evaluation of KAR Loan/Financing
Interest Rates 10. August 13, 2024 Request for Adjustment of KPR Maju
Interest Rate
Determination of Trade Finance
Interest Rates Request for Adjustment of KMK
Interest Rate for Renovation of
Evaluation of Special Deposit Rates Passive Asset Purchase and Active
(Retail and Institutional) Asset NPL
Granting of Special Interest Rate Cash Flow Projection for September
Authority 2024
February 20, September 10,
2. 11.
2024 2024
Extension of KPR Maju Interest Rates Request for Kring Efektif Interest Rate
for BTN
Extension of KMK/KMK Interest
Rates for Passive Asset Purchase Cash Flow Projection for September
Renovation and Active Asset NPL 2024
September 20,
Evaluation of BTN Investa and 12. Request for Special Interest Rate
2024
Investa Plus Savings Special Rates for Deposits, Individual Investa,
3. March 7, 2024 Institutional Investa, and Current
Evaluation of Special Deposit Rates Account
(Retail and Institutional)
Cash Flow Projection for October
Cashflow Projection for March 2024 2024
4. March 14, 2024 October 08, Application for Extension of KAR
Authority Determination of Special 13.
2024 Ultimate Interest Rate
Interest Rate Policy
Application for Non-Subsidized
Cashflow Projection for April 2024 Mortgage/KPA Interest Rate Policy
Provision of Special Rates for Time Cash Flow Projection for November
Deposits and Current Account 2024
(Retail and Institutional) November 12,
14.
2024
Proposed BTN iB E-Deposit Counter
Evaluation of Investa Plus Savings Ratio
Special Rates
5. April 23, 2024
Cash Flow Projection for December
Evaluation of KAR Project Eagle 2024
Interest Rates
December 09, Application for Extension of KPR Ruko
Determination of Penalty Relief Policy 15.
2024 Interest Rate
Evaluation of KAR Counter for Existing Application for Non-Subsidized KPR/
Debtors KPA Quota Policy
PT Bank Tabungan Negara (Persero) Tbk 675
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Corporate
Governance
Credit or Financing Policy Committee 2. Supervising the consistent and proper
implementation of the Bank’s Credit Policy and
The Credit or Financing Policy Committee is a committee formulating solutions to overcome obstacles or
that plays a role in formulating policies, supervising challenges in its application. Additionally, the
policy implementation, monitoring the development Credit or Financing Policy Committee conducts
and condition of the credit portfolio and providing periodic reviews of the Credit Policy and provides
direction for improvement steps in the credit sector. recommendations to the Board of Directors if
changes or improvements are necessary.
WORK GUIDELINES FOR THE CREDIT OR FINANCING 3. Monitor and evaluate:
POLICY COMMITTEE a. Development and quality of the overall credit or
The work guidelines for the Credit or financing Policy financing portfolio.
Committee refer to Special Policy No. KK.9-D concerning b. Correct implementation of authority to decide on
the Governance Procedures of the Board of Directors credit or financing.
Committee, with the following contents: c. Correctness of the process of granting,
1. Function and Structure development and quality of credit or financing
2. Responsibilities, Duties, Functions, and Authorities provided to parties related to the Company and
3. Provisions for Meetings and Minutes of the Board of certain large debtors.
Directors Committee Meetings d. Correct implementation of LLL provisions.
e. Compliance with statutory provisions and other
DUTIES AND RESPONSIBILITIES OF THE CREDIT OR regulations in the implementation of providing
FINANCING POLICY COMMITTEE credit or financing.
The responsibilities of the Credit or financing Policy f. Settlement of problem loans in accordance with
Committee are as follows: those stipulated in the KPB.
1. The Credit or Financing Policy Committee is g. The Company’s efforts to meet the adequacy of
responsible for the decisions made during the the amount of credit or financing write-offs.
Committee’s meetings. 4. Making decisions on proposed regulations related to
2. The Credit or Financing Policy Committee is credit.
responsible for submitting reports on significant
decisions made to the Board of Directors’ meeting
and providing a copy to the Board of Commissioners MEMBERSHIP STRUCTURE OF THE CREDIT OR FINANCING
at least once a year. POLICY COMMITTEE
The structure and membership of the Credit or Financing
The duties and functions of the Credit and Financing Policy Committee refer to the Special Policy No. KK.9-D
Policy Committee are as follows : on the Governance Procedures of the Board of Directors
1. Providing input to the Board of Directors in preparing Committee, with the structure and membership as
the Bank’s Credit Policy, particularly related to the follows:
formulation of prudential principles in credit or financing.
Structure POSITION Voting Rights Information
Chairman President Director Permanent member
Vice President Director *) Permanent member
Director in charge of Risk Management**) Permanent member
Director in charge of Assets Management Permanent member
Director in charge of Consumer Credit and Financing Permanent member
Directors/ Director in charge of SME Credit & Retail Funding Permanent member
SEVP
Director in charge of Institutional Funding and Net-work Permanent member
Director in charge of Operations and Customer Experience Permanent member
Director in charge of Finance Permanent member
Director in charge of Human Capital, Compliance, and Legal Permanent member
SEVP in charge of Wholesale Banking Permanent member
676 PT Bank Tabungan Negara (Persero) Tbk
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Structure POSITION Voting Rights Information
SEVP in charge of Operations Permanent member
Direksi/SEVP Direktur in charge of Information Technology Non-Permanent Member
SEVP in charge of Digital Business Non-Permanent Member
*) Substitute Chairman I
**) Substitute Chairman II
PROFILE OF MEMBERS OF THE CREDIT OR FINANCING
POLICY COMMITTEE No. Date Agenda
The profiles of members of the Credit or Financing Policy
Proposal for Revision of Special
Committee, both from the Board of Directors and SEVP 1. March 14, 2024 Policy No.KK.1-VI regarding
of the Company, can be seen in the Company Profile Guarantee Products and Services
Chapter in the Profile of Directors and Profiles of Officials Proposal for Revision of Special
One Level Below Directors section in this Annual Report. Policy KK.9-D regarding the
2. March 25, 2024
Governance Procedure of the Board
of Directors Committee
INDEPENDENCE OF THE COMMITTEE COMMITTEE ON
Proposal for Changes in the A1 Credit
CREDIT OR FINANCING POLICY 3. June 3, 2024 Committee Quorum and the Credit
All members of the Credit or Financing Policy Committee Decision-Making Authority Limit
do not have financial, management, share ownership and/ Proposal for approval of New
or family relationships with the Board of Commissioners, Provisions in Special Policy KK.1-R
4. June 10, 2024 related to Restructuring for
Directors and/ or Controlling Shareholders or relationships Debtors who have Previously Been
with the Company, which could affect their ability to act Restructured due to Covid-19
independently. Proposal for Additional Provisions
September 30,
5. on Removal of Restructuring Tag for
2024
Consumer and Commercial Debtors
TRANSPARENCY OF THE CONCURRENT POSITIONS OF THE
CREDIT OR FINANCING POLICY COMMITTEE Proposal for Additional Provisions
September 30,
6. on Removal of Restructuring Tag for
Disclosure of the transparency of concurrent positions 2024
Consumer and Commercial Debtors
of members of the Credit or Financing Policy Committee
Proposal for the Update of Special
from the Board of Directors can be seen in the Corporate Policy on Non-Performing Asset
7. October 7, 2024
Governance Chapter in the concurrent positions section Sales with the Purchase of Sukuk
Securities
of this Annual Report.
Proposal for Approval of
8. October 15, 2024 Adjustments Regarding BMPK
TERM OF OFFICE AND PERIOD OF OFFICE OF THE CREDIT Provisions
OR FINANCING POLICY COMMITTEE AAN
Proposal for the Update of Special
The term of office and term of office of the Credit or December 9,
9. Policy No. KU.1 regarding Bank Credit
2024
Financing Policy Committee, whether from the Board or Financing
of Directors or SEVP of the Company, follows the term Proposal for Special Policy on
December 16,
of office of the Directors and Heads of Divisions of the 10.
2024
theWrite-Off of Bad Debts to Micro,
Small, and Medium Enterprises
Company who are members of the committee.
TRAINING AND COMPETENCE DEVELOPMENT OR Credit Committee
FINANCING
Training for members of the Credit or Financing Policy The Credit Committee is a committee that plays a role
Committee from the Board of Directors can be seen in the in providing decisions on granting credit (new credit
Training and/or Competency Improvement Sub-Chapter or credit restructuring) in accordance with the highest
for Directors Members in the Corporate Governance authority based on the Credit Decision Authority Limit
Chapter of this Annual Report. (BMPK).
MEETINGS AND IMPLEMENTATION OF DUTIES OF THE CREDIT COMMITTEE WORK GUIDELINES
CREDIT OR FINANCING POLICY COMMITTEE IN 2024 The work of the Credit Committee refers to Special Policy
The Credit or Financing Policy Committee holds meetings (KK).9-D, with the following contents :
at least once every three months. During 2024, the Credit
Policy Committee held a total of 10 (ten) meetings. The
dates of the meetings and the meeting agendas are as
follows.
PT Bank Tabungan Negara (Persero) Tbk 677
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Corporate
Governance
• Function and Structure
Risk Independent
• Responsibilities, Tasks, Functions, Authorities Committee Business
Function Function
• Meeting Provisions and Minutes of the Board of Functions Risk Function Independ-ent
Directors’s Committee Meetings Committee 1 people
2 people 2 people
• Membership of the Credit Committee Meetings A3
Committee 1 people
1 people 1 people
DUTIES AND RESPONSIBILITIES OF THE CREDIT COMMITTEE A4
TThe duties and responsibilities of the Credit Committee
are as follows: 3. Permanent Membership in the Credit Committee at
1. To make decisions on the approval or rejection of the Board of Directors level is divided into 3 (three)
credit or financing applications according to specific functions and the voting rights attached to each
authorities established by the Board of Directors. function are as follows:
2. To be responsible for carrying out tasks related
Risk Function Business Functions
to the granting, modification of facilities, and/or
restructuring of credit or financing under its authority
Voting Voting
limits. Position Position
Rights Rights
3. To reject requests and/or influence from parties with
an interest in the credit or financing applicant for the President vice director
Director
approval of credit or financing that is purely formal.
4. To coordinate with the Asset & Liabilities Committee Director Director
incharge in charge
(ALCO) on aspects of credit/ financing funding as of Risk
of Credit/
well as credit/financing rates. Management Financing
Director
Director in
CREDIT COMMITTEE MEMBERSHIP STRUCTURE in charge charge of
of Asset
1. Jenis dan tingkat Komite Kredit berdasarkan Finance
Management
kewenangannya terbagi dengan kategori sebagai
Director in
berikut: Director in
charge of charge of
Information
Network
Committee Committee Systems
No. Work Unit
Type Level
SEVP in Director in
charge charge of
Level Work Unit
A1
of Credit Institutional
Operations Banking
A2
1. Commitee A Board of Directors SEVP in
A3
charge of
A4 Wholesale
Banking
2. Commitee B B Headquarters
Voting
C1 Regional Office Independent Function
Rights
3. Commitee C Commercial Banking
C2 Director in charge of Compliance and Legal
Center (CBC)
D1 SEVP in charge of Compliance and Legal
Branch Office/Sharia
4. Commitee D D2
Branch Office
D3
Non-Permanent Membership in the Credit
Committee at the Board of Directors level is regulated
2. The Credit Committee at the Board of Directors level by the following provisions
is divided into 4 (four) levels with a minimum quorum
of Permanent Members present as follows:
Voting
No. Non-permanent Member
Risk Independent Rights
Committee Business
Function Function
Head/Deputy Head of Commercial Credit
1.
Functions Risk Function Independ-ent
Work Unit or Official Holding RKK Authority
Committee All All 1 people
A1 Members Members Head of the Corporate Credit Work Unit or
2.
Official Holding RKK Authority
Committee 1 people
3 people 3 people Head of SME Credit Work Unit or Official
A2 3.
Holding RKK Authority
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• Non-Permanent Members
Voting
No. Non-permanent Member
Rights
Voting
No. Non-permanent Member
Head of Commercial Financing Work Unit or Rights
4.
Official Holding RKK Authority
Head of the Commercial Credit Work Unit
Head of Asset Management Work Unit or 1.
5. Department
Official Holding RKK Authority
Head of the Corporate Credit Work Unit
Head of Financial Institution Work Unit or 2.
6. Department
Official Holding RKK Authority
Head of the SME Credit Work Unit
Head/Deputy Head of the Commercial 3.
Department
7. Credit Risk Work Unit or Official Hold-ing RKK
Authority Head of the Commercial Financing Work Unit
4.
Department
Head of Commercial Credit Work Unit at the
8.
Commercial Banking Center Head of the Financial Institution Work Unit
5.
Department
Head of the Commercial Credit Risk Work Unit
9.
at the Commercial Banking Center Head of the Asset Management Work Unit
6.
Department
Head of Legal Work Unit or Official Holding
10.
RKK Authority Head of Commercial Credit Work Unit at the
7.
Commercial Banking Center
Head of the Compliance Work Unit or Official
11.
Holding RKK Authority Head of Commercial Credit Risk Work Unit
8.
Department
Head of the Internal Audit Work Unit or Official
12.
Holding RKK Authority Head of the Commercial Credit Risk Work
9.
Unit at the Commercial Banking Center
4. Membership in the Credit Committee other than at Head of Legal Work Unit Department or
10.
Official Holding Authority
the Board of Directors level is regulated by provisions
according to each level as follows: 11.
Head of Compliance Work Unit Department
or Official Holding Authority
A. Credit Committee B
• Permanent member
B. Credit Committee C1
Risk Function Business Functions
• Permanent member
Voting Voting Risk Function Business Functions
Position Position
Rights Rights
Voting Voting
Head/Deputy Head Position Position
Rights Rights
of the Com-mercial
Credit Working Unit or
Offi-cial Holder of the Head of Regional
Commercial Credit Head of Office
Risk Authority (RKK) Commercial Credit Head of the Asset
Risk Work Unit at Management Work
Head of the Corporate
the Regional Office Unit at the Regional
Credit Work-ing Unit
or Official Holder of the Office
Commercial Credit
Risk Authority (RKK)
• Non-Permanent Members
Head of the SME
Credit Working Unit or
Voting
Head/Deputy Head Official Holder of the No. Non-permanent Member
Com-mercial Credit Rights
of the Commer-cial
Credit Risk Working Risk Authority (RKK)
Unit or Offi-cal 1. Deputy Head of Regional Office
Head of the
Holder of the Commercial Head of the SME Credit Work Unit at the
Commercial Credit 2.
Financing Working Unit Regional Office
Risk Authority (RKK) or Official Holder of the
Commercial Credit Head of Commercial Credit Work Unit at the
3.
Risk Authori-ty (RKK) Commercial Banking Center
Head of the Asset Head of the Commercial Credit Risk Work
4.
Management Unit at the Commercial Banking Center
Working Unit or
Official Holder of the Commercial Credit Risk Analyst at Regional
5.
Commercial Credit Office **)
Risk Authori-ty (RKK)
6. Legal Checklist *)
Head of the Financial
7. Compliance Checklist *)
Institution Working Unit
or Official Holder of the
Commercial Credit
Risk Authori-ty (RKK)
PT Bank Tabungan Negara (Persero) Tbk 679
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Corporate
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C. Credit Committee C2 INDEPENDENCE OF THE CREDIT COMMITTEE
• Permanent member All members of the Credit Committee have no financial,
management, share ownership and/or family relationships
Risk Function Business Functions
with the Board of Commissioners, Directors and/or
Controlling Shareholders or relationships with the Company,
Voting Voting
Position Position which could affect their ability to act independently.
Rights Rights
Head of Head of the TRANSPARENCY OF MULTIPLE POSITIONS OF THE CREDIT
Commercial Commercial redit
Credit Work Unit at √ Risk Work Unit at COMMITTEE
the Commercial the Commercial Disclosure of the transparency of multiple positions of
Banking Center Banking Center
members of the Credit Committee from the Board of
Directors can be seen in the Corporate Governance
• Non-Permanent Members Chapter in the dual positions section of this Annual Report.
Voting TERM OF OFFICE AND PERIOD OF OFFICE OF THE CREDIT
No. Non-permanent Member
Rights
COMMITTEE
Commercial Credit Work Unit Manager at the The term of office and term of office of the Credit
1.
Commercial Banking Center Committee, whether from the Board of Directors or SEVP
Commercial Credit Risk Work Unit Manager of the Company, follows the term of office of the Directors
2.
at the Commercial Banking Center and Heads of Divisions of the Company who are members
3. Legal Checklist *) of the committee.
4. Compliance Checklist *)
TRAINING AND COMPETENCY DEVELOPMENT
Training for Credit Committee members from the Board of
D. Credit Committee D Directors can be seen in the Training and/or Competency
• Permanent member Improvement Sub-chapter for Directors Members in the
Corporate Governance Chapter of this Annual Report.
Risk Function Business Functions
MEETINGS AND IMPLEMENTATION OF CREDIT COMMITTEE
Voting Voting
Position Position TASKS IN 2024
Rights Rights
Head of SME Credit/ Meeting Policy
Financing Risk Work Branch Head or
Unit at Branch √ Head of Sharia 1. The composition of the Credit/Financing Committee
Offices/Sharia Branch consists of business functions and risk functions.
Branch Offices
This division of two (2) functions aims to establish
a system of checks and balances between the
• Non-Permanent Members business unit as the initiator and the credit risk unit
as the risk mitigation unit.
Voting 2. Decision-making by the Credit/Financing Committee
No. Non-permanent Member
Rights
is conducted through joint meetings called the
Head of SME Credit Work Unit at Branch Credit Committee Meeting (RKK).
1.
OfficeSME at Branch Office 3. Credit/Financing Committee meetings must reach
Head of Commercial Financing Work Unit at decisions through deliberation and consensus. If
2.
the Sharia Branch Office consensus cannot be achieved, decisions must be
SME Credit/Financing Risk Analyst at Branch made by voting, requiring more than half ½ of the
3.
Offices/Sharia Branch Offices members with voting rights to agree. There is no
4. Legal Checklist *) escalation of credit or financing decisions to a higher
authority if consensus is not reached.
5. Compliance Checklist *)
4. Before the Credit/Financing Committee Meeting (RKK),
a pre-meeting (Pre-RKK) is conducted to coordinate
PROFILE OF CREDIT COMMITTEE MEMBERS and discuss credit applications, facility changes, or
The profiles of Credit Committee members from both credit/financing restructuring by the relevant work units.
the Board of Directors and SEVP of the Company can 5. Every decision made by the Credit/Financing
be seen in the Company Profile Chapter in the Profile Committee must be recorded, documented, and
of Directors and Profiles of Officials One Level Below signed by both Permanent Members and Non-
Directors section in this Annual Report. Permanent Members of the Credit Committee. The
680 PT Bank Tabungan Negara (Persero) Tbk
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Credit Committee Meeting is conducted for decision- HUMAN CAPITAL COMMITTEE WORK GUIDELINES
making regarding commercial credit, including new The work guidelines of the Human Capital Committee refer
applications, changes to credit structuring, and to the Special Policy KK.9 – D on the Procedures for the
credit restructuring. Governance of the Board of Directors’ Committee, with the
following content:
Meeting Implementation 1. Function and Structure
The organization of the Credit Committee meetings 2. Responsibilities, Duties, Functions, and Authority
is proposed by the Proposing Division, which includes 3. Meeting Regulations and Minutes of the Board of
the Commercial Credit Business Division and the Directors Committee Meetings
Commercial Credit Risk Division. Throughout 2024, the
Credit Committee conducted a total of 3,045 meetings DUTIES AND RESPONSIBILITIES OF THE HUMAN CAPITAL
at various levels, with the details as follows. COMMITTEE
The duties and responsibilities of the Human Capital
Committee are to assist the President Director with matters
No. Credit Committee Level Number of Meetings relating to, among other things and at least include:
1. Recommend strategies, policies and human capital
1. Credit Committee A 144
management systems that are in line with the Bank’s
2. Credit Committee B 146 Business Plan.
3. Credit Committee C1 187 2. Has the authority to make decisions regarding the
4. Credit Committee C2 742 implementation of management in the personnel sector.
3. Responsible for recommending policy proposals which
5. Credit Committee D 1.862
will then be decided through the mechanism of the
4. Board of Directors Meeting. Decide on proposed Bank policies,
Human Capital Committee standards and procedures related to human capital.
5. Has the authority to make decisions other than points 1 – 4
The Human Capital Committee is a committee that plays above if given a mandate by the Board of Directors Meeting.
a role in improving the quality of Human Capital policies 6. If necessary, coordinate with the Remuneration and
by adhering to the principles of good governance and Nomination Committee in reviewing the Human
enhancing the quality of human capital management Capital Management system/policy.
to support the Bank’s business strategy. 7. The Human Capital Committee at the Headquarters
is responsible for reporting significant decisions to
the Board of Directors’ Meeting at least once a year
MEMBERSHIP STRUCTURE OF THE HUMAN CAPITAL COMMITTEE
The structure and membership of the Human Capital Committee have been established based on the Special Policy
KK.9 – on the Governance Procedures of the Board of Directors Committee with the structure and membership as follows:
Structure Position Voting Rights Information
Rights Information
Chairman President Director Permanent member
Vice President Director *) Permanent member
Director in charge of Human Capital, Compliance, and Legal Permanent member
Director in charge of Institutional Funding and Network Permanent member
Director in charge of Risk Management Permanent member
Director in charge of Consumer Credit and Financ-ing Permanent member
Directors/SEVP
Director in charge of SME Credit & Retail Funding Permanent member
Director in charge of Finance Permanent member
Director in charge of Operations and Customer Experience Permanent member
Director in charge of Assets Management Non-Permanent Member
Director in charge of Information Technology Non-Permanent Member
SEVP in charge of Wholesale Banking Non-Permanent Member
Directors/SEVP SEVP in charge of Digital Business Non-Permanent Member
SEVP in charge of Operations Non-Permanent Member
Note:
*) Substitute Chairperson I
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PROFILE OF MEMBERS OF THE HUMAN CAPITAL COMMITTEE
No. Date Agenda
The profiles of members of the Human Capital Committee,
both those from the Board of Directors and SEVP of the Talent Mobility Branch Manager
6. April 04, 2024
Company, can be seen in the Company Profile Chapter Officials
in the Profile of Directors and Profiles of Officials One Level 7. April 30, 2024 Talent Mobility L1A and L1B Officials
Below Directors section in this Annual Report. Talent Mobility Branch Manager
8. May 27, 2024
Officials
INDEPENDENCE OF THE HUMAN CAPITAL COMMITTEE 9. June 24, 2024 Talent Mobility L1A and L1B Officials
All members of the Human Capital Committee have no
10. June 30, 2024 Talent Mobility L1A and L1B Officials
financial, management, share ownership and/or family
relationships with the Board of Commissioners, Directors and/ 11. August 26, 2024 Talent Mobility L1A and L1B Officials
or Controlling Shareholders or relationships with the Company, September 17, Talent Mobility Branch Manager
12.
which could affect their ability to act independently. 2024 Officials
13. October 14, 2024 Talent Mobility L1A and L1B Officials
TRANSPARENCY OF THE MULTIPLE POSITIONS OF THE November 08, Talent Mobility Branch Manager
14.
HUMAN CAPITAL COMMITTEE 2024 Officials
Disclosure of transparency of concurrent positions November 18,
15. Talent Mobility L1A and L1B Officials
of members of the Human Capital Committee from 2024
the Board of Directors can be seen in the Corporate December 05,
16. Determination of Nominated Talent
Governance Chapter in the dual positions section of this 2024
Annual Report.
TERM OF OFFICE AND PERIOD OF OFFICE OF THE HUMAN Information Technology Steering Committee
CAPITAL COMMITTEE
The term of office and term of office of the Human Capital In accordance with OJK Regulation Number 11/POJK.03/2022
Committee, whether from the Board of Directors or SEVP of concerning the Implementation of Information Technology
the Company, follows the term of office of the Directors and by Commercial Banks, Companies are required to
Heads of Divisions of the Company who are members of have an Information Technology Steering Committee.
the committee. To support this, there needs to be provisions governing
the Information Technology Steering Committee. In this
TRAINING AND COMPETENCY DEVELOPMENT regard, the Board of Directors considers it necessary to
Training for Human Capital Committee members from regulate provisions regarding the Information Technology
the Board of Directors can be seen in the Training and/ Steering Committee in the form of Special Policy Number
or Competency Improvement Sub-chapter for Directors KK.9-D concerning Governance Procedures for the Board
Members in the Corporate Governance Chapter of this of Directors Committee.
Annual Report.
INFORMATION TECHNOLOGY STEERING COMMITTEE
MEETINGS AND IMPLEMENTATION OF DUTIES OF THE WORK GUIDELINES
HUMAN CAPITAL COMMITTEE IN 2023 The working guidelines for the Information Technology
The policy of Human Capital Committee meetings Steering Committee refer to the Company’s internal
is to be held at least once every 3 (three) months. provisions, specifically the Special Policy Number KK.9-D
During 2024, the Human Capital Committee has held regarding the Governance Procedure of the Board of
16 (sixteen) meetings. The implementation date and Directors Committee.
meeting agenda are as follows..
DUTIES AND RESPONSIBILITIES OF THE INFORMATION
TECHNOLOGY STEERING COMMITTEE
No. Date Agenda Tanggung jawab Komite Pengarah Teknologi Informasi
The responsibilities of the Information Technology
January 08, Talent Mobility for L1A and L1B
1. Steering Committee are as follows:
2024 Officials
1. The Information Technology Steering Committee is
January 08, Talent Mobility Branch Manager
2. responsible for the recommendations agreed upon in the
2024 Officials
Information Technology Steering Committee meetings.
Talent Mobility Branch Manager
3. January 17, 2024 2. The Information Technology Steering Committee is
Officials
responsible for reporting significant decisions made
February 19,
4. Talent Mobility L1A and L1B Officials to the Board of Directors meetings.
2024
3. The committee is responsible for establishing
5. March 13, 2024 Talent Mobility L1A and L1B Officials
corrective measures concerning issues related to the
implementation of risk management in BTN.
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The tasks and functions of the Information Technology a. Alignment between the Information Technology
Steering Committee include providing recommendations development plan and the RSTI; and
to the Board of Directors on the following: b. Alignment between the implementation of
1. Ensuring that the Information Technology Strategic Information Technology development and
Plan aligns with the Company’s business strategy, as the agreed-upon Information Technology
outlined in the Long-Term Plan (RJP), When making Development Plan portfolio list.
recommendations, the Committee must consider 7. Evaluating the cost-effectiveness of IT investments
efficiency, effectiveness, and the following factors. concerning the planned benefits.
a. A roadmap to achieve the Information 8. Monitoring Information Technology performance
Technology needs that support the Company’s and efforts to improve its performance.
business strategy. The roadmap consists of the 9. Addressing issues related to Information Technology
current state, the desired future state, and the that cannot be resolved effectively, efficiently, and
steps to be taken to achieve the desired future on time by the Users and Information Technology
state; Providers.
b. The resources needed; 10. The sufficiency and allocation of resources within the
c. The benefits to be obtained when the RSTI is Bank.
implemented, and 11. The effectiveness of measures to minimize risks
d. Potential obstacles that may arise during the regarding the bank’s investment in Information
implementation of the RSTI. Technology to ensure that these investments
2. Deciding on proposals regarding policies, standards, contribute to achieving the Bank's business goals.
and procedures related to Information Technology 12. Strategies and corrective actions concerning the
within the Bank. implementation or risk management related to
3. Ensuring the implementation of the Information Information Technology, Digital, and Cyber aspects
Technology Strategic Plan (RSTI) as outlined in the in the Bank.
Company’s Work and Budget Plan (RKAP).
4. Evaluating, directing, and monitoring the MEMBERSHIP STRUCTURE OF THE INFORMATION
implementation of Information Technology TECHNOLOGY STEERING COMMITTEE
operations. The structure and membership of the Information
5. Monitoring the prioritization of IT APEX and IT OPEX for Technology Steering Committee are based on Special
the development of Information Technology based Policy No.KK.9-D, regarding the Governance Procedures
on the RSTI. of the Board of Directors, with the structure and
6. Having the authority to make decisions on membership as follows:
prioritization and reallocation of IT CAPEX, IT OPEX,
and IT Plans by considering the following aspects:
Structure Position Voting Description
Rights Information
Chairman President Director Permanent member
Vice President Director *) Permanent member
Director in charge of Information Technology Permanent member
Director in charge of Risk Management Permanent member
Director in charge of Finance Permanent member
Director in charge of Human Capital, Compliance, and Legal Permanent member
Directors/ SEVP Director in charge of Operations and Customer Experience Permanent member
SEVP in charge of Digital Business Permanent member
SEVP in charge of Operations Permanent member
Director in charge of Institutional Funding and Network Non-Permanent Member
Director in charge of Assets Management Non-Permanent Member
Director in charge of SME Credit & Retail Funding Non-Permanent Member
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Structure Position Voting Description
Rights Information
Director in charge of Consumer Credit and Financ-ing Non-Permanent Member
SEVP in charge of Wholesale Banking Non-Permanent Member
Note:
*) Substitute Chairperson I
PROFILE OF TECHNOLOGY STEERING COMMITTEE Information Technology Steering Committee has held 4
MEMBERSINFORMATION (four) meetings. The implementation date and meeting
The profiles of members of the Information Technology agenda are as follows..
Steering Committee, both from the Board of Directors and
SEVP of the Company, can be seen in the Company Profile
Chapter in the Profile of Directors and Profiles of Officials No. Date Agenda
One Level Below Directors section in this Annual Report.
1. 06 February - Review of RSTI 2021-2025 & Main
2024 Initiatives..
INDEPENDENCE OF THE TECHNOLOGY STEERING - IT Maturity & Organization Review.
- IT Security.
COMMITTEEINFORMATION - Asesmen Enterprise Finance System.
- Asesmen Data Center.
All members of the Information Technology Steering - Digital Risk Update.
Committee have no financial, management, share
2. 28 May 2024 - Review RSTI 2021-2025 & Inisiatif
ownership and/or family relationships with the Board Utama.
of Commissioners, Directors and/ or Controlling - Hasil Pengukuran Digital Maturity
Assessment for Bank (DMAB).
Shareholders or relationships with the Company, which - IT Guiding Principle dan Aset Hak
could affect their ability to act independently. Guna.
- Digital Risk Monitoring.
3. 29 September - Review RSTI 2021-2025 & Inisiatif
TRANSPARENCY OF THE INFORMATION TECHNOLOGY 2024 Utama.
STEERING COMMITTEE - IT Compliance & Security Index.
- Benefit Realization.
Disclosure of transparency of concurrent positions - Digital Risk Monitoring.
of members of the Information Technology Steering
4. 28 November - Rencana Strategi Teknologi
Committee from the Board of Directors can be seen in 2024 Informasi (RSTI).
the Corporate Governance Chapter in the concurrent - Usulan Inisiatif Utama 2025.
- Review Kebijakan Umum TI,
positions section of this Annual Report. Manajemen Data, dan Digital.
- Update Inisiatif 2024.
- Digital Risk Monitoring.
TERM AND PERIOD OF OFFICE OF THE INFORMATION
TECHNOLOGY STEERING COMMITTEE
The term of office and term of office of the Information Transformation Steering Committee
Technology Steering Committee, whether from the
Board of Directors or SEVP of the Company, follows the The function of the Transformation Steering Committee
term of office of the Directors and Heads of Divisions of is to assist the Board of Directors in determining priorities
the Company who are members of the committee. . and deciding on the implementation of Transformation
initiatives in accordance with the Company's business
TRAINING AND COMPETENCY DEVELOPMENT strategy in the fields of Human Capital, Organization
Training for Information Technology Steering Committee & Governance, Risk Management and Compliance
members from the Board of Directors can be seen (GRC); information Technology, Digital and Network;
in the Training and/or Competency Improvement Commercial Banking & Business Process, Consumer
Sub-chapter for Directors Members in the Corporate Banking & Sharia; Partnership & Project Management.
Governance Chapter of this Annual Report.
TRANSFORMATION STEERING COMMITTEE WORK
MEETING AND IMPLEMENTATION OF DUTIES OF THE GUIDELINES
INFOMATION TECHNOLOGY STEERING COMMITTEE IN The working guidelines of the Transformation Steering
2024 Committee refer to Special Policy No. KK.9-D, on the
Information Technology is carried out at least 4 (four) Governance Procedures of the Board of Directors. These
times during the current year. If deemed necessary, guidelines regulate the following, among others::
a meeting of the Information Technology Steering 1. Responsibilities of the Transformation Steering Committee.
Committee can be held at any time upon written request 2. Duties and Functions of the Transformation Steering
from the permanent members of the Information Committee.
Technology Steering Committee. During 2024, the
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3. Duties of the Chairman, Secretary and Members of the Transformation Steering Committee.
4. Procedures for holding meetings.
5. Meeting Minutes.
6. Follow up on Meeting Minutes.
MEMBERSHIP STRUCTURE OF THE TRANSFORMATION STEERING COMMITTEE
Transformation Steering Committee is linked to the Human Capital Organization & GRC
Structure Position Voting Rights Description
Chairman Directors in charge of Transformation and Risk Management Permanent member
Director in charge of Human Capital, Compliance, and Legal Permanent member
Directors/SEVP Directors in charge of Funds, Institutions, and Networks Permanent member
Other Directors/SEVs as relevant to the discussion Non-Permanent Member
If the President Director/Vice President Director attends the Transformation Steering Committee Meeting above, he/
she will act as Chairman and have voting rights.
Transformation Steering Committee regarding IT, Digital & Network
Structure Position Voting Rights Description
Chairman) Permanent
Chairman Director in charge of Transformation and Risk Management
Member
Director in charge of Information Technology Permanent member
Director in charge of Funds and Networks Permanent member
Directors/SEVP SEVP in charge of Digital Business Permanent member
Director in charge of Human Capital, Compliance, and Legal Non-Permanent Member
Other Directors/SEVPs according to the discussion material Permanent member
If the President Director/Vice President Director attends the Transformation Steering Committee Meeting above, he/
she will act as chairman and have voting rights..
Transformation Steering Committee related to Business Process Improvement
Structure Position Voting Rights Description
Chairman Director in charge of Transformation and Risk Management Permanent member
Director in charge of Consumer Credit and Fi-nancing Permanent member
Director in charge of SME Credit & Retail Funding Permanent member
Director in charge of Institutional Funding and Network Permanent member
SEVP in charge of Wholesale Banking Permanent member
Directors/SEVP
Director in charge of Operations and Customer Experience Permanent member
SEVP in charge of Operations Permanent member
Director in charge of Human Capital, Compliance, and Legal Non-Permanent Member
Direktur/Other SEVPs as per the discussion Non-Permanent Member
If the President/ Vice President Director attends the Transformation Steering Committee Meeting, they will act as the
Chairperson and have voting rights.
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Transformation Steering Committee related to Partnership & Project Management
Structure Position Voting Rights Description
Chairman Director in charge of Transformation and Risk Management Permanent member
Director in charge of Finance Permanent member
Directors/SEVP Director in charge of Human Capital, Compliance, and Legal Permanent member
Other Directors/SEVPs according to the discussion material Non-Permanent Member
DUTIES AND RESPONSIBILITIES OF THE TRANSFORMATION Company Profile Chapter in the Profile of Directors and
STEERING COMMITTEE Profiles of Officials One Level Below Directors section in
1. Responsibilities of the Transformation Steering Committee this Annual Report.
a. The Transformation Steering Committee is
responsible for decisions made during the INDEPENDENCE OF THE TRANSFORMATION STEERING
Transformation Steering Committee meetings COMMITTEE
and Board of Directors meetings. All members of the Transformation Steering Committee
b. The Transformation Steering Committee is have no financial, management, share ownership and/
responsible for submitting reports on Significant or family relationships with the Board of Commissioners,
Decisions made to the Board of Directors at least Directors and/ or Controlling Shareholders or relationships
once a year. with the Company, which could affect their ability to act
c. Establish improvement measures regarding independently.
matters related to transformation and report
them to the Board of Directors. TRANSPARENCY OF THE CONVERSE POSITIONS OF THE
2. Duties and Functions of the Transformation Steering TRANSFORMATION STEERING COMMITTEE
Committee Disclosure of transparency of multiple positions of
a. Determine prioritization and decide on the members of the Transformation Steering Committee
implementation of the Transformation Initiative from the Board of Directors can be seen in the Corporate
in line with the Bank’s Business Strategy, in the Governance Chapter in the dual positions section of this
following areas: Annual Report.
— Human Capital, Organization & Governance,
Risk Management and Compliance (GRC). TERM AND PERIOD OF OFFICE OF THE TRANSFORMATION
— Information Technology (IT), Digital & Network. STEERING COMMITTEE
— Commercial Banking & Business Process, The term of office and term of office of the Transformation
Consumer Banking & Sharia. Steering Committee, both from the Board of Directors
— Partnership & Project Management. and SEVP of the Company, follows the terms of office
b. Decide policies related to the implementation of of the Directors and Heads of Divisions of the Company
Transformation Initiatives. who are members of the committee.
c. Propose policies related to Transformation
Initiatives to be decided upon in Board of TRAINING AND COMPETENCY DEVELOPMENT
Directors meetings if necessary. Training for Transformation Steering Committee
d. Monitor the implementation of Transformation members from the Board of Directors can be seen
Initiatives decided by the Transformation in the Training and/or Competency Improvement
Steering Committee and report to the Board of Sub-chapter for Directors Members in the Corporate
Directors as a basis for follow-up decisions on Governance Chapter of this Annual Report.
Transformation Initiatives.
e. Decision-making authority within the MEETINGS AND IMPLEMENTATION OF TASKS OF THE
Transformation Steering Committee is adjusted TRANSFORMATION STEERING COMMITTEE IN 2024
to the regulations and policies applicable to According to Special Policy No. KK.9-D, on the
each area of discussion. Governance Procedures of the Board of Directors
Committee, the Transformation Steering Committee
PROFILE OF TRANSFORMATION STEERING COMMITTEE meetings are held at least twice a year. Throughout
MEMBERS 2024, the Transformation Steering Committee convened
The profiles of the members of the Transformation a total of 31 (thirty-one) times. The dates and agendas
Steering Committee, both those from the Board of of the meetings are as follows.
Directors and SEVP of the Company, can be seen in the
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Annual Report
No. Date Agenda No. Date Agenda
January 23, Steering Committee Project Ultimate Minutes of Steering Committee –
1. 24. October 16, 2024
2024 January 2024 Plan for CCTV Centralization
Discussion on Organizational Minutes of Steering Committee:
Structure for Large Institutional 25. October 16, 2024 Project Digital Branch W3 Oktober
2. February 5, 2024
Funding Division (LIFD) & Midsize 2024
Institutional Funding Division (MIFD)
October 23, Minutes of Steering Committee:
Minutes of Meeting of Steering 26.
February 15, 2024 Organ Funding
3. Committee: Progress Report Pilot
2024
Initial State Strategic Business Unit October 29, Minutes of Quick Coordination Call
27.
2024 Update: CIF Management
Minutes of Steering Committee: IFG
4. February 5, 2024
Life February 2024 29 October Presentation of Minutes of Steering
28.
2024 Committee on Update BPI SME
February 19, Minutes of Steering Committee: IFG
5.
2024 Life February 2024 Minutes of Steering Committee:
November 25,
29. Project Digital Branch W4 November
February 15, Minutes of Steering Committee: 2024
6. 2024
2024 Decision Engine
Minutes of Steering Committee:
Minutes of Steering Committee: Capital Call Plan for Venture
February 27, Discussion on Proposed December 4,
7. 30. Capital – Folloow-up to the Board
2024 Organizational Structure Changes 2024
of Directors Meeting on November
for RFD, SQDD, CCD, and WMD 18, 2024
February 28, Minutes of Steering Committee: December 10, Minutes of Steering Committee:
8. 31.
2024 Update Progress BPI KRING 2024 Strategic Business Unit Plan
Minutes of Steering Committee:
9. April 3, 2024 Discussion on Implementation Pilot
Initial SBU Business Committee
Minutes of Steering Committee:
10. April 5, 2024 Organizational Structure for Divisions The Business Committee is a Company Committee
under SEVP Digital Business
which plays a role in formulating, deciding, supervising,
Minutes of Steering Committee:
11. May 27, 2024 Discussion on Implementation Pilot monitoring and evaluating the implementation of
Initial SBU business policies and strategies related to products
Minutes of Steering Committee: and activities that will be and have been launched by
12. May 31, 2024 Single relationship model for Large the Company to monitor developments and provide
commercial segment
suggestions for improvement steps related to the
Presentation of Minutes of Steering Company’s business.
13. May 30, 2024
Committee on Update BPI SME
Minutes of Steering Committee:
14. June 25, 2024 Problematic Asset Resolution
BUSINESS COMMITTEE WORK GUIDELINES
through DIRE and Tokenization The Business Committee’s work Guidelines refer to
Minutes of Steering Committee: Special Policy No. KK.9-D, regarding the Governance
15. July 16, 2024
Project Digital Branch W3 Juli 2024 Procedures of the Board Committees..
Minutes of Steering Committee:
16. July 23, 2024
Preparation of RJPP 2025-2029 DUTIES AND RESPONSIBILITIES OF THE BUSINESS
Minutes of Steering Committee: COMMITTEE
17. July 29, 2024
Update BPI SME
1. The Business Committee is responsible for decisions
18. August 13, 2024
Minutes of Steering Committee: DPO made at Business Committee Meetings and Board of
Organization Structure
Directors Meetings.
Minutes of Steering Committee: 2. The Business Committee is responsible for submitting
19. August 13, 2024
Preparation of RJPP 2025-2029
reports on Significant Decisions made to the Board
September 19, Minutes of Steering Committee: of Directors Meeting at least once a year.
20.
2024 Preparation of RJPP 2025-2029
3. Determine corrective steps regarding matters
Minutes of Steering Committee: related to Bank Product development and report to
September 24,
21. Management of Customer
2024
Information File (CIF) the Board of Directors.
September 24, Minutes of Steering Committee: .
22.
2024 Decision Engine BUSINESS MEMBERSHIP STRUCTURE
Minutes of Steering Committee: Based on the agreement, the Business Committee
September 25,
23. Project Digital Branch W4 September membership is occupied by several positions with the
2024
2024
following details:
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Corporate
Governance
Voting
Structure Position Description
Rights
Chairman
Chairman) Permanent
(concurrently Vice President Director
Member
permanent member)
Director in charge of Institutional Funds and Network* Permanent member
Director in charge of Consumer Credit and Financing Permanent member
Director in charge of Risk Manage-ment Permanent member
Director in charge of Information Technology Permanent member
Director in charge of Operations and Customer Experience Permanent member
Directors / SEVP Director in charge SME & Retail Funding Permanent member
Director in charge of Human Capital, Compliance, and Legal Permanent member
SEVP in charge of Wholesale Banking Permanent member
SEVP in charge of Digital Business Permanent member
SEVP in charge of Finance Non-Permanent Member
Director in charge of Asset Manage-ment Non-Permanent Member
Notes:
a. If the President Director attends the Business Committee meeting, they shall act as the chairperson.
b. *Substitute Chairperson I
c. The Business Committee meeting is deemed to have reached a quorum if attended by more than half of the total Permanent Members.
PROFILE OF BUSINESS COMMITTEE MEMBERS IMPLEMENTATION OF TASKS OF THE BUSINESS
The profiles of Business Committee members from both COMMITTEE IN 2024
the Board of Directors and SEVP of the Company can Following Special Policy No. KK 9-D, regarding the
be seen in the Company Profile Chapter in the Profile Governance Procedures of the Board Committees, the
of Directors and Profiles of Officials One Level Below Business Committee meetings shall be held at least
Directors section in this Annual Report. once every three (3) months. During the 2024 period,
the Business Committee has held a total of three (3)
INDEPENDENCE OF THE BUSINESS COMMITTEE meetings. The dates and agendas of the Business
All members of the Business Committee have no financial, Committee meetings held are as follows:
management, share ownership and/or family relationships
with the Board of Commissioners, Directors and/or
Controlling Shareholders or relationships with the Company, No Date Agenda
which could affect their ability to act independently.
1 February 06, Development of BTN Paylater
2024 Product
TRANSPARENCY OF MULTIPLE POSITIONS OF THE
2 February 07, Preparation for BTN Rebranding
BUSINESS COMMITTEE 2024 Implementation
Disclosure of transparency of concurrent positions of 3 April 02, 2024 Plan for Banking Services Cooperation
members of the Business Committee from the Board Agreement (PKS) Auto-Debit TWP, and
e-TWP Application Integration with the
of Directors can be seen in the Corporate Governance Indonesian Army (TNI-AD)
Chapter in the dual positions section of this Annual Report.
TERM OF OFFICE AND PERIOD OF OFFICE OF THE BUSINESS Environmental, Social and Governance
COMMITTEE Committee
The term of office and term of office of the Business
Committee, whether from the Board of Directors or The ESG Committee plays an active role in providing
SEVP of the Company, follows the term of office of the recommendations to the President Director regarding
Directors and Heads of Divisions of the Company who the management of business practices focused
are members of the committee. on sustainable development performance (SDG).
Additionally, the ESG Committee is actively involved
TRAINING AND COMPETENCY DEVELOPMENT in identifying, measuring, monitoring, and evaluating
Training for Business Committee members from the Board ESG initiatives embedded in every new product and/
of Directors can be seen in the Training and/or Competency or service/activity, so the bank can take the necessary
Improvement Sub-chapter for Directors Members in the steps in alignment with the Sustainable Development
Corporate Governance Chapter of this Annual Report.. Goals (SDGs), which include:
688 PT Bank Tabungan Negara (Persero) Tbk
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1. Management of products and services that support the transition process to a low-carbon economy while
maintaining social balance by providing equal access to capital (Sustainable Finance).
2. Management of climate change risks and their impacts on ecosystem capacity (Climate Change and Ecosystems).
3. Management of impacts on individuals, communities, and society at large (People and Community).
ENVIRONMENTAL, SOCIAL AND GOVERNANCE COMMITTEE
The work guidelines of the Environmental, Social, and Governance (ESG) Committee refer to Special Policy No. KK.9-D,
regarding the Governance Procedures of the Board Committees
DUTIES AND RESPONSIBILITIES OF THE ENVIRONMENTAL, SOCIAL AND GOVERNANCE COMMITTEE
The task of the Environmental, Social and Governance (ESG) Committee is to evaluate and provide recommendations
to the President Director regarding ESG, including:
1. Decisions on the Bank’s strategy impacting the environment, social aspects, and governance within the ESG
program and roadmap.
2. Monitoring the implementation of the Bank’s ESG strategy and roadmap.
3. Providing information to the Bank’s management regarding ESG-related issues, including legislation, government
programs, international developments, future business trends, and climate change.
4. Monitoring, evaluating, and providing recommendations on ESG reports, investor concerns, or other third-party
feedback regarding ESG implementation.
5. Making decisions related to:
a. Objectives and implementation guidelines of the TJSL Program.
b. Mapping and Development of the TJSL Program TJSL.
c. Evaluation of the TJSL Program implementation.
ENVIRONMENTAL, SOCIAL AND GOVERNANCE COMMITTEE MEMBERSHIP STRUCTURE
The Environmental, Social, and Governance (ESG) Committee is structured as follows:
Structure Position Voting Rights Description
Chairman President Director Permanent member
Vice President Director* Permanent member
Director in charge of Risk Management **) Permanent member
Director in charge of Finance Permanent member
Director in charge of Consumer Credit/Financing Permanent member
Directors / SEVP
Director in charge of Asset Management Permanent member
Director in charge of Human Capital and Compliance Permanent member
SEVP Wholesale Banking Permanent member
Other Directors/SEVPs as relevant to the discussion topics Non-Permanent Member
Notes:
*) Substitute Chairman I
**) Substitute Chairman II
PROFILE OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE and/or family relationships with the Board of Commissioners,
COMMITTEE MEMBERS Directors and/or Controlling Shareholders or relationships with the
The profiles of members of the Environmental, Social and Company, which could affect their ability to act independently.
Governance (ESG) Committee, both those from the Board
of Directors and SEVP of the Company, can be seen in the TRANSPARENCY OF MULTIPLE POSITIONS OF
Company Profile Chapter in the Profile of Directors and Profiles of THE COMMITTEE ENVIRONMENTAL, SOCIAL AND
Officers One Level Below Directors section in this Annual Report. . GOVERNANCE
Disclosure of transparency of multiple positions of
INDEPENDENCE OF THE ENVIRONMENTAL, SOCIAL AND members of the Environmental, Social and Governance
GOVERNANCE COMMITTEE (ESG) Committee from the Board of Directors can be
All members of the Environmental, Social and Governance (ESG) seen in the Corporate Governance Chapter in the dual
Committee have no financial, management, share ownership positions section of this Annual Report.
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TERM OF OFFICE AND PERIOD OF OFFICE OF THE Company in the future. The description regarding
COMMITTEE ENVIRONMENTAL, SOCIAL AND GOVERNANCE the names of members, composition, duties and
The term of office and period of office of the Environmental, responsibilities as well as the number of Committee
Social and Governance (ESG) Committee, whether from meetings has been presented in the Remuneration and
the Board of Directors or SEVP of the Company, follows Nomination Committee Sub-Chapter in the Corporate
the term of office of the Directors and Heads of Divisions Governance Chapter of this Annual Report.
of the Company who are members of the committee. .
Based on a copy of the OJK Regulation No. 34/POJK.04/2014
TRAINING AND COMPETENCY DEVELOPMENT concerning the Nomination and Remuneration
Training for Environmental, Social and Governance (ESG) Committee of Issuers or Public Companies Article 10
Committee members from the Board of Directors can be paragraphs 2 and 3, the Company provides a 2024
seen in the Training and/ or Competency Improvement remuneration package to members of the Remuneration
Sub-chapter for Directors Members in the Corporate and Nomination Committee other than members of the
Governance Chapter of this Annual Report. Board of Commissioners and an executive officer (ex
officio) in the following table:
IMPLEMENTATION OF THE DUTIES OF THE ENVIRONMENTAL,
SOCIAL AND GOVERNANCE COMMITTEE IN 2024
The meeting policy of the Environmental, Social, and
Governance (ESG) Committee is regulated under the Amount of
Remuneration and
Remuneration
Governance Procedures of the Board Committees. Nomination
Received
Based on this policy, ESG Committee meetings shall be Committee
(Honorarium, THR and
held at least twice a year. In 2024, the ESG Committee PPh 21 allowance)
has conducted a total of five meetingss. The dates and
MOCH. AMIN NURDIN 1,183,685,358
agendas of these meetings are as follows.
Total 1,183,685,358
No. Date Agenda
Remuneration Policy Preparation Process
Discussion on Updated ESG Rating,
1, January 16, 2024 KU ESG & Revamp Quick Wins, and
2024 Strategic Initiatives As part of the implementation of Good Corporate
Discussion on ESG Initiatives 2024, Governance (GCG), the company ensures that the
Proposed Quantitative ESG Targets remuneration policy is formulated based on the
2, June 26, 2024
2025-2029, and BTN’s Eco-Friendly
Housing Project principles of transparency, accountability, responsibility,
independence, and fairness.
Discussion on Climate Risk Stress
3, July 23, 2024
Test (CRST) Report
In 2024, the company issued new provisions to refine
September 24,
4, Discussion on MSCI ESG Rating the previous remuneration policy, namely Special Policy
2024
(KK) No. 3-B on Remuneration. This policy is designed
November 25, Discussion on Sustainable Finance
5, to ensure that the compensation and benefits system
2024 Action Plan for 2025
remains competitive and aligned with the developments
in the banking industry and applicable regulations.
Implementation of Governance As part of the Human Capital management strategy,
in Providing Remuneration for the remuneration policy is designed to provide fair and
Commercial Banks competitive rewards to employees based on factors such
as performance achievements, position, competence,
Remuneration and Nomination Committee and labor market conditions. The implementation of
this policy aims to increase motivation, retain top talent,
Regarding the remuneration aspect, the Remuneration and drive employee productivity to support sustainable
and Nomination Committee has the duty and business growth.
responsibility to evaluate remuneration policies based
on performance, risk, fairness with peer groups, targets The remuneration policy is designed to support good
and long-term strategies of the Company, fulfillment corporate governance by applying the principle of
of reserves as regulated in statutory regulations and alignment between performance, risk, and reward,
income potential. ensuring that compensation given to employees does
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not encourage excessive risk-taking. This is in line with company work targets (SKP), unit work targets (SKU)
prudential banking practices, where risk management and individual work targets (SKI). Assessment of work
is carried out in a measured way to maintain financial targets is carried out by comparing the realization of
health and the company’s sustainability. work target achievements with the respective work
targets. The Company’s Performance Management
Additionally, in its formulation, the remuneration policy System Policy also regulates the assessment of
considers fairness and competitiveness by benchmarking corporate cultural competence and leadership
remuneration practices in the banking industry and competence for subordinate employees. .
taking into account employees’ contributions to the 3. The method used by the Company to state that the
company’s performance achievements. Through agreed performance cannot be achieved so that
this policy, the company is committed to creating a adjustments to remuneration and the amount of
competitive and highly competitive work environment, remuneration adjustments need to be made if such
while continuing to prioritize compliance with applicable conditions occur
regulations and GCG principles. The company carries out a method of adjusting
remuneration related to performance achievement
Remuneration Policy Coverage and through a policy of increasing the basic salary every
Implementation per Business Unit, Per year, determined by the value of the previous year’s
Region and in Subsidiary Companies or Performance Management System and Comparatio.
Branch Offices Located Abroad In this case, Comparatio can be interpreted as a
percentage value calculated based on the position
The Company’s remuneration policy has taken into of the Permanent Employee’s basic salary towards
consideration the geographical areas of the Head the midpoint in the Basic Salary range of the position
Office, Regional Offices and Branch Offices concerned. held by the Permanent Employee in question. In order
The Company has a policy of providing regional to retain quality employees, the Company provides
allowances for certain areas in accordance with the Production Services as a form of remuneration
Board of Directors’ decision as stipulated in KK 3-B which is directly linked to employee performance
2023 concerning Remuneration and implemented as assessments which are reflected in the Performance
stipulated. Management System (SMK).
Remuneration is Linked to Risk Remuneration Adjustments Linked to
Performance and Risk
In determining the risks associated with variable
remuneration, the Company pays attention to the risks The company can postpone the payment of deferred
that are most influential in business activities as the variable remuneration (Malus) or withdraw variable
main risks referring to regulatory provisions governing remuneration that has been paid (Clawback) to officials
the implementation of risk management for commercial who are classified as Material Risk Takers (MRT), by
banks. Remuneration that is linked to performance and considering several factors, including:
risk includes bonuses or other equivalent forms.. 1. The amount of loss or damage to the Company’s
reputation.
Performance Measurement Linked to 2. Involvement of the employee concerned directly
Remuneration or indirectly regarding the actions or transactions
carried out.
1. Remuneration Policy is linked to performance
assessment Parties who become Material Risk Takers at least meet
The Company has a policy regarding the the following criteria:
Performance Management System which stipulates 1. Directors and/or other employees who, due to their
that salary increases based on pay for performance duties and responsibilities, make decisions that have
are regulated in separate provisions regarding the a significant impact on the Company’s risk profile or;
Basic Salary Policy. 2. Directors, Board of Commissioners and/or
2. Method that links individual remuneration with employees who receive variable remuneration with
company performance, work unit performance and a large value.
individual performance The policy in the Company’s
Performance
Management System regulates performance target
assessments which include work targets including
PT Bank Tabungan Negara (Persero) Tbk 691
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Corporate
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The period for deferring variable remuneration to Material Risk Takers (MRT) is at least 3 (three) years, with the
deferred percentage set at 10% to 30% of the variable remuneration received where the determination of the deferred
percentage is determined by the Board of Directors.
The implementation of Malus will be imposed on Officials who are classified as Material Risk Takers with the following
conditions and/or criteria:
1. Causing significant damage to the Company’s reputation or having a negative impact on the Company’s finances
and the Company’s business opportunities.
2. Causing significant financial losses to the Company.
3. Committing fraud, unethical behavior, and/or falsifying records.
4. Causing material risks or providing false financial statements.
5. Deliberately violating the Company’s regulatory policies and procedures.
6. Causing significant losses to related work units due to not implementing good risk management.
7. Causing a significant negative impact on the Company’s capital that is not caused by changes in the economic
or industrial climate.
8. Intentionally disclose the Company’s confidential information to external parties.
9. Carrying out actions that could cause employees to be terminated from the Company.
Name of External Consultant and Consultant Duties Related to Remuneration Policy
Bank BTN collaborates with Willis Towers Watson who is tasked with carrying out benchmarking and/or Salary Surveys
in accordance with company requests regarding remuneration policies.
Remuneration and Facilities Packages Received by the Board of Directors and Board of
Commissioners
The remuneration and facilities received by the Board of Directors and Board of Commissioners in 1 (one) year include
the remuneration structure and details of nominal amounts, as in the table below:
Board of Commissioners Directors
Types of Remuneration and
Other Facilities
People Million Rp People Million Rp
Remuneration
Honorarium/Salary 101) 17,752 112) 44,767
Routine allowance (Tj. PPh21) 101)
9,854 11 2)
33,950
Holiday allowance 101) 1,623 112) 3,791
Tantiem 81) 40,925 10 103,434
Total Remuneration (a) 70,154 185,942
Post-Service Insurance 10 11 12,591
3,767
Housing Benefit - - 11 3,575
Transportation Allowance 10 11 13,120
3,415
Communications Allowance - - 11 305
Total Other Facilities (b) 7,182 29,591
Total Received (a) + (b) 77,336 215,533
Notes:
1) Including one member of the Board of Commissioners who no longer serves as of March 6, 2024.
2) Including one member of the Board of Directors who starts serving as of March 6, 2024.
692 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Remuneration for the Board of Commissioners and Directors in one year is grouped into the following income level
ranges::
Number of Board of Commis-
Number of Directors
sioners
Amount of Remunera-tion
2024 2023 2024 2023
Above IDR 2 billion 104) 101) 115) 112)
Above IDR 1 billion - IDR 2 billion
Above IDR 500 million - iDR 1 billion 13)
IDR 500 million and elow
Notes:
1) Including one member of the Board of Commissioners who no longer serves as of October 14, 2022.
2) Including one member of the Board of Directors who no longer serves after the Annual General Meeting of Sharholders (AGMS) on March 16, 2023.
3) The number of Board of Commissioners members who no longer serve after the Annual General Meeting of Shareholders (AGMS) on March 2, 2022.
4) Including one member of the Board of Commissioners who no longer serves as of March 6, 2024.
5) Including one member of the Board of Directors who starts serving as of March 6, 2024..
Variable Remuneration
Provisions related to remuneration are regulated in Special Policy KK.3-B on Remuneration and Special Policy KK.3-D
on the Income of the Board of Directors, Board of Commissioners, SEVP, and Board of Commissioners’ Organs. Variable
Remuneration is provided in the form of cash and shares or share-based instruments issued by the Company. In
determining the risks associated with Variable Remuneration, the company considers the most influential risks in
business activities as key risks, referring to regulatory provisions governing the implementation of risk management
for commercial banks.
Number of Directors, Board of Commissioners and Employees Receiving Variable
Remuneration for 1 (One) Year
Number of Directors, Board of Commissioners and Employees who receive Variable Remuneration for 1 (one) year and
the total nominal amount.
Amount received
Directors Board of Commissioners Officer2)
People Million Rp. People Million Rp. People Million Rp.
2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023
10 9 1) 103.433 85.896 8 3) 10 2) 40.925 38.204 12.114 11.858 607.874 609.329
Note:
1) 1 (one) member of the Board of Directors no longer serves after the Annual General Meeting of Shareholders (AGMS) on March 16, 2023.
2) 1 (one) member of the Board of Commissioners no longer serves as of October 14, 2022, and one member of the Board of Commissioners no longer
serves after the Annual General Meeting of Shareholders (AGMS) on March 2, 2022.
3) 1 (one) member of the Board of Commissioners no longer serves as of March 6, 2024.
4) Consists of employees who receive Production Service / Bonus.
Position and Number of Parties Who Are Material Risk Takers
In determining employees identified as MRT, the Bank takes a qualitative approach. Positions classified as MRT are as
follows:
1. President Director and all members of the Board of Directors for implementation from year 1 to year 3.
2. Main Director, all members of the Board of Directors, Heads of Business Divisions, Heads of Regional offices, and
Heads of Branches for implementation in the 4th year and thereafter.
3. The Board of Directors determines the position of head of the Business Division classified as MRT when the policy is
implemented
PT Bank Tabungan Negara (Persero) Tbk 693
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management and all employees. The policy of granting
share options at the Extraordinary General Meeting of
Number of Parties that
No. Position Shareholders (EGMS) held on 6 October 2009 approved
Become MRT
Become MRT
the issuance of new shares in the Company’s savings a
1. President Director 1 maximum of 30% or a maximum of 2,723,142,857 shares
2. Vice President Director 1 of the total shares that have been issued and fully
paid up after the issuance of new shares so that the
3. Director 9
ownership of the Republic of Indonesia becomes at least
4. President Commissioner 1
70% or 6,354,000,000 shares of all shares that have been
5. Vice President 1 issued and fully paid up after issuance of new shares.
Commissioner
6. Member of the Board of 7 The issuance of new shares in the savings in question is
Commissioners
offered to the public through an Initial Public Offering (IPO)
which includes the allotment of shares to Management
Shares Options held by Directors, Board of and Employees or Management and Employee Stock
Commissioners and Executive Officers Allocation (MESA) as well as the granting of option rights
to Management and Employees or Management and
The Company has a share ownership program by Employee Stock Options Plan (MESOP).
management or the Management Stock Option
Program (MSOP) and by employees or the Employee Disclosure of Shares Option Stages 1, 2, 3 Directors,
Stock Option Program (ESOP) as part of appreciation for Commissioners and Executive Officers of the Bank as of
31 December 2024
MESOP Level 1
Number of Options
Number
of Shares Which Option Price
No. Name and Positions Time period
Owned Provided Has Been (Rp.)
(Shares) (Shares) Executed
(Shares)
Board of Commissioners
1. Chandra Martha Hamzah - - - - -
2. Iqbal Latanro - - - - -
3. Ahdi Jumhari Luddin - - - - -
4. Andin Hadiyanto - - - - -
5. Armand B. Arief - - - - -
6. Herry Trisaputra Zuna - - - - -
7. Himawan Arief S. - - - - -
8. Sentot A. Sentausa - - - - -
Directors
1. Haru Koesmahargyo - - - - -
2. Nixon L. Pahotan Napitupulu - - - - -
3. Andi Nirwoto - - - - -
4. Jasmin - - - - -
5. Setiyo Wibowo - - - - -
694 PT Bank Tabungan Negara (Persero) Tbk
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Number of Options
Number
of Shares Which Option Price
No. Name and Positions Time period
Owned Provided Has Been (Rp.)
(Shares) (Shares) Executed
(Shares)
6. Elisabeth Novie Riswanti - 76,500 76,500 855 Feb 2011-Ags 2014
7. Hirwandi Gafar - 58,000 58,000 855 Feb 2011-Ags 2014
8. Nofry Rony Poetra - 77,000 77,000 855 Feb 2011-Ags 2014
9. Eko Waluyo - 51,000 51,000 855 Feb 2011-Ags 2014
Executive Officer 7,430,600 6,925,500 6,925,500 855 Feb 2011-Ags 2014
Employee - 136,751,500 136,751,500 855 Feb 2011-Ags 2014
MESOP Level 2
Jumlah Opsi
Number
of Shares Which Option Price
No. Nama dan Jabatan Time period
Owned Provided Has Been (Rp.)
(Shares) (Shares) Executed
(Shares)
Board of Commissioners
1. Chandra Martha Hamzah - - - - -
2. Iqbal Latanro - - - - -
3. Ahdi Jumhari Luddin - - - - -
4. Andin Hadiyanto - - - - -
5. Armand B. Arief - - - - -
6. Herry Trisaputra Zuna - - - - -
7. Himawan Arief S. - - - - -
8. Sentot A. Sentausa - - - - -
Directors
1. Haru Koesmahargyo - - - - -
2. Nixon L. Pahotan Napitupulu - - - - -
3. Andi Nirwoto - - - - -
4. Jasmin - - - - -
5. Setiyo Wibowo - - - - -
6. Elisabeth Novie Riswanti - 55,000 55,000 1,297.44 Feb 2012-Ags 2015
7. Hirwandi Gafar - 43,000 43,000 1,297.44 Feb 2012-Ags 2015
8. Nofry Rony Poetra - 59,500 59,500 1,297.44 Feb 2012-Ags 2015
9. Eko Waluyo - 41,000 41,000 1,297.44 Feb 2012-Ags 2015
Executive Officer 7,430,600 5,467,500 5,467,500 1,297.44 Feb 2012-Ags 2015
Employee - 102,442,500 102,442,500 1,297.44 Feb 2012-Ags 2015
PT Bank Tabungan Negara (Persero) Tbk 695
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MESOP Level 3
Number of Options
Number
of Shares Which Option Price
No. Name and Positions Time period
Owned Provided Has Been (Rp.)
(Shares) (Shares) Exe-cuted
(Shares)
Board of Commissioners
1. Chandra Martha Hamzah - - - - -
2. Iqbal Latanro - - - - -
3. Ahdi Jumhari Luddin - - - - -
4. Andin Hadiyanto - - - - -
5. Armand B. Arief - - - - -
6. Herry Trisaputra Zuna - - - - -
7. Himawan Arief S. - - - - -
8. Sentot A. Sentausa - - - - -
Directors
1. Haru Koesmahargyo - - - - -
2. Nixon L. Pahotan Napitupulu - - - - -
3. Andi Nirwoto - - - - -
4. Jasmin - - - - -
5. Setiyo Wibowo - - - - -
6. Elisabeth Novie Riswanti - 56,000 56,000 1,098.36 Feb 2013-Ags 2016
7. Hirwandi Gafar - 47,500 47,500 1,098.36 Feb 2013-Ags 2016
8. Nofry Rony Poetra - 61,500 61,500 1,098.36 Feb 2013-Ags 2016
9. Eko Waluyo - 44,500 44,500 1,098.36 Feb 2013-Ags 2016
Executive Officer 7,430,600 5,566,500 5,566,500 1,098.36 Feb 2013-Ags 2016
Employee - 102,367,500 102,367,500 1,098.36 Feb 2013-Ags 2016
The MESA and MESOP programs were completed in 2016. Number of Recipients and Total Amount
Since then Bank BTN has had no Share Option program of Variable Remuneration that is
for Directors, Board of Commissioners, Executive Officers Unconditionally Guaranteed
and Employees.
Bank BTN does not have a policy of granting Variable
Highest and Lowest Salary Ratio Remuneration (RBV) and without conditions, because
the policy of granting RBV is applied uniformly without
considering the length of the work period. Bank BTN is
Salary Ratio 2024 2023 committed to implementing a competitive, fair and
balanced remuneration system and always ensuring
Highest and Lowest Employee
25,00 : 1 22,44 : 1 that no employee receives compensation below the
Salaries
provisions set by the Government. Bank BTN also reviews
Highest and Lowest Directors'
1,18 : 1 1,18 : 1
Salaries and updates its remuneration policy so that it is relevant
Highest and Lowest to industrial developments and business strategies and
1,11 : 1 1,11 : 1
Commissioner Salaries gradually adopts aspects of compliance with applicable
Highest Directors' and Highest banking regulations regarding remuneration.
2,89 : 1 2,92 : 1
Employees' Salaries
Notes:
* The highest employee salary is that of a permanent employee with
the highest salary.
* The lowest employee salary is that of a permanent employee with
the lowest salary.
696 PT Bank Tabungan Negara (Persero) Tbk
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Number of Employees Affected by Informasi Kuantitatif
Termination of Employment and Total
Nominal Severance Pay Paid
Variable
Table of Limited Voluntary Pension Program Types of Not Delayed Postponed
(PPST) Remuneration
Cash 115,487 million 6,978 million
The nominal amount of Number of PPST
sever-ance pay paid Employees Shares - 19,886,798 (shares)
No.
per person in 1 (one)
year 2024 2023
1. Above IDR 1 billion 2 - Public Accountant
Above IDR 500 million - 1
2. 2 6
billion External Audit Function
3. IDR 500 million and below - 1
The Company appoints an External Auditor to conduct
an audit of the Financial Statements for the Fiscal
Total Amount of Deferred Variable Year 2024. This is in compliance with the Financial
Remuneration Services Authority Regulation No. 37/PJOK.03/2019 on
Transparency and Publication of Bank and Regulation
of the Minister of State-Owned Enterprises Number PER-
Deferred Variable Deferred Variable 2/MBU/03/2023 concerning Guidelines for Governance
Remuneration in 2024 Remuneration in 2023
and Significant Corporate Activities of State-Owned
Cash Rp 6.977 million Cash Rp 4,961 million Enterprises. The External Auditor is required to provide
accountable, independent, and fair information and
Share 19.886.798 (shares) Share 13,398,206 (shares)
data, particularly regarding financial, operational, and
regulatory compliance aspects.
Total Amount of Deferred Variable
Remuneration Paid for 1 (One) Year External audits are carried out by independent parties
who have fulfilled the requirements to ensure that
the Company's accounting records are required to
Deferred Variable Deferred Variable report Bank Risk profiles Bank Wide. The risk profile
Remuneration in 2024 Remuneration in 2023
report includes an assessment of Inherent Risk and
Cash Rp, 1,818,911,901 Cash Rp 603,096,246 an assessment of the Quality of the Company's Risk
Management Implementation. prepared in accordance
Share 4,989,708 (shares) Share 1,757,934 (lembar)
with the provisions of the Statement of Accounting and
Financial Standards (PSAK) and the reports prepared
Total Amount of Deferred Variable present the financial position and business results
Remuneration Paid for 1 (One) Year fairly and the business operations carried out by the
Company do not violate the provisions of the applicable
A. Fixed Remuneration regulations.
Type of Remuneration Amount
Appointment of Public Accountant
Cash 148,509 million
The Company appointed a public accounting firm
Shares/share-based
instruments issued by Bank - (KAP) through the GMS in connection with the need
BTN for an Audit of Financial Reports for the 2023 Fiscal
Year. The appointment of a Public Accountant (AP)
B. Variable Remuneration and Public Accounting Firm was carried out through a
tender mechanism for the procurement of general audit
Type of services, with the following qualifications:
Not Delayed Postponed
Remuneration
1. Is a Public Accounting Firm that is ranked in the top 10
Cash 115,487 million 5,193 million (ranking based on the official Public Accounting Firm
association);
Shares - 11,410,700 (shares)
2. Have a certificate of affiliation with an international
KAP;
PT Bank Tabungan Negara (Persero) Tbk 697
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3. Have experience conducting general audits on are stated in a Statement Letter and submitted by KAP
banks that have gone public and have assets of at before the professional assignment period begins.
least IDR 100 trillion;
4. Having experience in auditing the Micro and Small The Board of Commissioners based on the proposal of the
Business Funding Program (PUMK). Audit Committee has appointed the Public Accounting
5. The Public Accounting Firm (KAP) and Public Firm KAP, Sungkoro & Surja (Ernst & Young Global Limited)
Accountant (AP) are actively registered with the as the winner of the procurement for Public Accounting
Financial Service Authority (OJK), the Ministry of Firm Services for 2024. This firm will audit the Financial
Finance, and the Audit Board of Indonesia (BPK). Statements of PT Bank Tabungan Negara Tbk for the
6. The KAP and AP are not currently subject to any 2024 fiscal year, as stated in the Board of Commissioners’
sanctions by the OJK or the Ministry of Finance. letter No. 2/KOM/BTN/I/2024 dated January 10, 2024.
7. The KAP has at least 100 (one hundred) auditors or Furthermore, the General Meeting of Shareholders (GMS)
another number according to the Company’s risk of PT Bank Tabungan Negara (Persero) Tbk on March 6,
intensity. 2024, approved the appointment of the Public Accounting
8. The appointment of the Signing Partner (the Firm KAP Purwantono, Sungkoro & Surja (Ernst & Young
responsible Partner) by the Public Accounting Firm Global Limited), as stipulated in the Forth Agenda Item.
may be carried out for a maximum audit period of 7 The legal basis for the audit assignment of the Financial
(seven) cumulative fiscal years. The Signing Partner Statement and the Financial Statements of the Micro and
may be reappointed after a cooling–off period of 5 Small Business Funding Program (PUMK) for the 2024
(five) consecutive fiscal years. fiscal year of PT Bank Tabungan Negara (Persero) Tbk has
9. To ensure a fresh eye perspective, the audit team been formalized in the Cooperation Agreement (PKS) No.
must be rotated if an auditor has audited the 06/PKS/FAD/XI/2024 dated November 20, 2024.
Company for more than 5 (five) years.
10. The Public Accounting Firm’s Service Agreement The appointment process for Public Accounting Firm (KAP)
must at least include the audit scope following SEOJK services follows the regulations set by the Financial Services
No. 18/SEOJK.03/2023 and OJK Regulation No 9. Of Authority (OJK), specifically POJK Number 9 of 2023 on
2023, including a review of the achievement of the the Use of Public Accountant and Public Accounting Firm
Board of Directors’ Key Performance Indicator (KPI), Services in Financial Services Activities. The procedures for
collectively and individually, as stipulated in the using KAP services refer to SE OJK Number 18/SEOJK.03/2023,
Regulation of the Minister of State-Owned Enterprises which outlines the guidelines for utilizing Public Accountant
No. PeR-2/MBU/03/2023 concerning Guidelines for and Public Accounting Firm services in financial services
Governance, and Significant Activities of State own activities. Under these provisions, The Company has limited
Enterprises; and the use of audit services for annual historical financial
11. AP, KAP and people within KAP in providing services are information from the same Public Accountant (AP) to a
required to fulfill independent conditions during the cumulative period of 7 (seven) years
audit period and professional assignment period, which .
Public Accounting Firm, Name of Accountant and Fee
Table of Public Accounting Firms, Accountant Names and Fees Year Public accounting firm Period
CHAP Name
Period Name of Accountant
Year Public accounting firm AP eriod Audit Service Fee
CHAP (Responsible Partner)
2024 Purwantono, Sungkoro & Surja 10th period Christophorus Alvin Kossim 2nd period Rp5,075,000,000
2023 Purwantono, Sungkoro & Surja 9th period Christophorus Alvin Kossim 1st period Rp4,800,000,000
2022 Purwantono, Sungkoro & Surja 8 period
th
Muhammad Kurniawan 2 nd
period Rp4,390,000,000
2021 Purwantono, Sungkoro & Surja 7 period
th
Muhammad Kurniawan 1 period
st
Rp4,050,000,000
2020 Purwantono, Sungkoro & Surja 6 period
th
Yovita 1 period
st
Rp3,249,000,000
2019 Purwantono, Sungkoro & Surja 5th period Muhammad Kurniawan Period to 1 Rp2,650,000,000
2018 Purwantono, Sungkoro & Surja 4th period Yasir 2nd period Rp2,367,000,000
2017 Purwantono, Sungkoro & Surja 3 period
rd
Yasir 1 period
st
Rp2,290,000,000
698 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Fees and Other Services Provided by 6. Realizing sustainable governance that is able to
Accountants maintain economic stability and is inclusive in
nature, prioritizing harmony between economic,
During 2024, no other services were provided by social and environmental aspects in all activities and
accountants. processes that are carried out and implemented by
prioritizing Environmental, Social and Governance
Audit Opinion (ESG) aspects).
.
Year Audit Opinion Supervision by Management and Control
Culture
2024 Reasonable Without Exceptions
2023 Reasonable Without Exceptions The Board of Commissioners is responsible for
2022 Reasonable Without Exceptions ensuring that the Board of Directors has monitored
2021 Reasonable Without Exceptions the effectiveness of the implementation of the internal
control system, so that the Board of Commissioners has
2020 Reasonable Without Exceptions
an active role in ensuring that there are improvements
2019 Reasonable Without Exceptions to the Company’s problems that can reduce the
2018 Reasonable Without Exceptions effectiveness of the internal control system. The Board
of Directors is responsible for establishing policies and
strategies as well as internal control procedures. The
Internal Control System Board of Directors is also responsible for monitoring
the adequacy and effectiveness of the internal control
The implementation of the internal control system is system. The Board of Commissioners and Directors are
carried out in order to support the achievement of the responsible for improving work ethics and high integrity
Company’s performance objectives, increase value for as well as creating an organizational culture that
stakeholders, minimize the risk of loss and maintain emphasizes to all Bank employees the importance of
compliance with applicable laws and regulations. The internal control that applies in the Company.
Company implements an internal control system as an
important supervisory component in the management Furthermore, the monitoring process by management
of the Company and as a reference for healthy and and a wellimplemented control culture encourage
controlled operational activities. The Company refers to the creation of a Control Environment that reflects the
COSO (Committee of the Sponsoring Organizations of overall commitment, behavior, concern and steps taken
the Treadway Commission) - Internal Control Integrated by the Board of Commissioners and Directors in carrying
Framework in preparing an internal control framework out the Bank’s operational control activities. The Control
to ensure the adequacy of operational and financial Environment elements include:
controls, financial reporting, operational effectiveness 1. Adequate organizational structure and human
and efficiency, as well as compliance with applicable resource development.
laws and regulations. 2. Leadership style and the Bank’s Management
philosophy.
Control Objectives 3. Integrity, ethical values, and competence of all
employees.
1. Compliance with statutory provisions and 4. The Bank’s human resources policies and procedures.
regulations, both regulations issued by the 5. Attention and direction provided by the Board of
Government, Regulators, and internal regulations Directors and other committees such as the Risk
established by the Bank. Management Committee
2. Availability of financial reporting with integrity 6. Methods adopted by Bank Management in carrying
that is correct, accurate, complete, and timely, out their authority and responsibilities; And
implemented in accordance with the provisions of 7. External factors that influence Bank operations and
laws and regulations in the financial services sector the implementation of risk management.
and financial accounting standards.
3. Effectiveness and efficiency in the Bank’s business Risk Identification and Assessment
activities.
4. Increasing the effectiveness of risk culture in the Risk assessment is a series of actions carried out by
Bank organization as a whole. the Board of Directors to identify, analyze and evaluate
5. To increase company value the risks faced by the Bank in achieving its business
objectives. Risks may arise or change depending on the
PT Bank Tabungan Negara (Persero) Tbk 699
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Bank’s conditions. The Bank must continuously identify 2) Analyze operational data, both risk-related
and assess risks that may impact the achievement of data and financial data, namely verifying
its objectives. Internal control needs to be appropriately transaction details and activities compared
reviewed if there are risks that have not been mitigated, to the output (report) produced by the Risk
whether they are pre-existing or newly emerging risks. Management Work Unit.
The review process includes continuously evaluating 3) Review the realization of the implementation
the impact of environmental and situational changes of the work plan and budget, in order to
as well as assessing the effects on target achievement identify the causes of significant deviations
and the effectiveness of internal controls in the Bank’s and determine requirements for corrective
operational activities. actions..
c. Information Systems Control
Operational, Financial Control and Information System control is carried out by
Compliance with Legislation verifying the accuracy and completeness
of transactions in accordance with internal
Control Activities and Separation of Functions regulations. Information system control activities
can be classified into 2 (two) criteria, namely:
Control activities must involve all Bank employees 1) General control, including control over data
because it is an activity that is inseparable from every center operations, software procurement
day-to-day function or activity of the Bank. Therefore, and maintenance systems, access security,
control activities will be effective if they are planned as well as development and maintenance
and implemented to control the risks that have been of existing application systems. This general
identified. Control activities include establishing control control is applied to mainframes, servers, and
policies and procedures such as determining authority, user workstations, as well as internal-external
authorization, reconciliation, verification, assessment of networks.
work performance, division of tasks and safeguarding 2) Application control, applied to the programs
company assets. used by the Bank in processing transactions
1. Control Activities and to ensure that all transactions are correct,
Control activities include policies, procedures and accurate and have been properly authorized.
practices that provide confidence to Bank officials In addition, application controls must be able
and employees that the Directors’ directions have to ensure the availability of an effective audit
been implemented effectively. These control process and to check the correctness of the
activities can assist the Bank’s Board of Directors, audit process in question.
including the Board of Commissioners, in managing d. Control of Physical Assets
and controlling risks that could affect performance Physical asset control is implemented to ensure
or result in Bank losses. Control activities are the implementation of physical security for the
implemented at all functional levels in accordance Bank’s assets. This activity includes securing
with the Bank’s organizational structure, which assets, records and limited access to computer
includes at least: programs and data files, as well as comparing
a. Management Reviews (Top Level Reviews) the value of the Bank’s assets and liabilities
Bank’s Board of Directors periodically requests with the value stated in the control records, in
explanations (information) and operational particular checking asset values periodically.
performance reports from officials and e. Documentation
employees so that it is possible to review Banks at least formalize and document policies,
progress results (realization) compared to the procedures, accounting systems and standards
targets to be achieved. Based on this review, the as well as adequate audit processes. This
Bank’s Board of Directors can immediately detect documentation must be updated periodically
problems such as control weaknesses, financial to reflect the Bank’s actual operational activities
reporting errors or fraud. and must be communicated to Bank officials
b. Operational Performance Review and employees. Upon request, documents
(functional review) Reviews carried out by the must always be available for the benefit of
Internal Audit Division periodically include: internal auditors, public accountants and bank
1) Review the risk assessment (risk profile supervision by regulators. The accuracy and
report) produced by the Risk Management
Work Unit.
700 PT Bank Tabungan Negara (Persero) Tbk
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availability of documents must be assessed by 3. The communication system must be able to provide
internal auditors when conducting routine and information to all parties, both internal and external,
non-routine audits. shareholders and Bank customers.
2. Separation of Functions .
Separation of functions or what is known as the Compliance Control with Other Legislation
“Four Eyes Principle” is intended so that each person
in their position does not have the opportunity to In carrying out control of compliance with statutory
commit and hide mistakes or deviations in the regulations, the Company has a Compliance Function
implementation of their duties at all levels of the which is carried out by the Compliance and Governance
organization and all steps of operational activities, Division. The Compliance and Governance Division
through the following matters: has duties and responsibilities, including establishing
a. The bank determines procedures (authorities) compliance systems and procedures that will be
including determining a list of officers who used to formulate the Company’s internal regulations
can access high-risk transactions or business and guidelines, ensuring that all policies, provisions,
activities. systems and procedures, as well as business activities
b. Avoid giving authority and responsibility which carried out by the Company are in accordance with
could give rise to various conflicts of interest. OJK regulations. , Bank Indonesia and applicable laws
and regulations, including Sharia Principles as well
Accounting, Information and Communication as carrying out other tasks related to the Compliance
Systems Function including monitoring and maintaining the
Company’s compliance with commitments made by
The information and communication system is a process the Company to the Financial Services Authority, Bank
of presenting reports regarding operational, financial Indonesia, and other supervisory authorities. authorized.
activities, as well as compliance and adherence to
statutory provisions by the Bank. The Company always consistently carries out the
1. The accounting system includes methods and Compliance Function which is a series of actions or steps
records for identifying, grouping, analyzing, that are preventive (ex-ante). These efforts are carried
classifying, recording or posting, and reporting Bank out, among other things, to realize the implementation
transactions. To ensure accounting data is accurate of a culture of compliance at all levels of the Company’s
and consistent with available data based on system organization and business activities; managing
processing results, the reconciliation process compliance risks; as well as ensuring the Company’s
between accounting data and the management compliance with the Financial Services Authority and/or
information system must be carried out periodically. other competent supervisory authorities.
Any irregularities that occur must be immediately
investigated and the problem resolved. The Monitoring Activities and Deviation Correction
reconciliation process must also be documented as Actions
part of the overall audit trail process requirements.
2. The information system must be able to produce 1. Monitoring Activities
reports regarding business activities, financial a. Banks must continuously monitor the overall
conditions, implementation of risk management effectiveness of the implementation of internal
and compliance with statutory provisions and control. Monitoring of the Bank’s main risks must
regulations. This information system includes be prioritized and function as part of the Bank’s
a system for storing and using electronic data daily activities, including regular evaluation,
whose security is guaranteed, monitored by an both by operational work units and internal
independent party (internal auditor) and supported audit work units. Banks must also monitor and
by an adequate contingency program. evaluate the adequacy of the internal control
system continuously in connection with changes
in internal and external conditions and must
increase the capacity of the internal control
system so that its effectiveness can be increased.
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b. The steps taken by the Bank in order to carry out Internal Control Systems for Commercial Banks, which
effective monitoring activities include at least the is also aligned with the Internal Control-Integrated
following: Framework developed by The Committee of Sponsoring
1) Ensure that the monitoring function has been Organizations of the Treadway Commission (COSO).
clearly defined and well structured within the According to COSO, the objectives of internal control
Bank organization; include operational objectives, reporting objectives, and
2) Determine the work unit/employee assigned compliance objectives.
to monitor the effectiveness of internal
control; In COSO it is stated that internal control is a system or
3) Determine the appropriate frequency for process that is carried out by the Board of Commissioners,
monitoring activities based on the risks Directors, Management, and employees in a company to
inherent in the Bank and the nature/frequency provide adequate guarantees for the accomplishment
of changes occurring in operational activities; of control objectives. COSO – Internal Control Framework,
4) Integrate the internal control system into consists of 5 (five) control components namely:
operational activities and provide routine 1. Environment Control, which is a fundamental
reports which are then reviewed; component of the Internal Control System. This
5) Review documentation and evaluation component reflects the nuances and atmosphere of
results from work units/employees assigned concern for all levels of officials and leaders regarding
to carry out monitoring; And the importance of effective internal control. This
6) Determine information or feedback in an control environment is heavily influenced by the
appropriate format and frequency. Strong Tone at the Top.
2. Improvement of Weaknesses and Correction of 2. Risk Assessment which is a series of awareness
Deviations of all employees on risk culture and activities of
Weaknesses in internal control, whether identified evaluating, assessing, and mitigating risks.
by the operational work unit as a risk taking unit, 3. Control Activities which include the adequacy of
risk management work unit, compliance work unit, policies, provisions, and procedures as well as
internal audit work unit, or other parties must be compliance in the implementation of operational
immediately reported to the competent authorities. activities.
Corrective steps that must be taken include the 4. Information and Communication Control which is
following: the condition of both internal and external effective
a. Any report regarding weaknesses in internal communication channels in accordance with their
control or ineffective risk control must be respective responsibilities.
immediately followed up by authorized officials; 5. Monitoring Control, which is the process of assessing
b. To ensure that all weaknesses are immediately the effectiveness of the design and operation of
followed up, authorized officials must create a the internal control structure and management
system that can track weaknesses in internal performance monitoring activities, whether they
control and take corrective steps; And have been carried out properly and have been
c. The results of identifying all problems in internal corrected according to the circumstances.
control must be reported to authorized officials.
Review of The Effectiveness of The Internal
Compatibility with The Committee of Control System
Sponsoring Organizations of Treadway
Commission (COSO) In 2024, the Company has implemented internal controls
in accordance with control principles, and overall, the
The Bank’s internal control system is regulated under quality of the internal control system has been functioning
General Policy Number KU.7 dated December 30, 2022, effectively. The Bank, through the Internal Audit Division
as last amended on December 24, 2024, regarding the (IAD), conducts Internal Control Assessments (ICA)
Internal Control System. This policy refers to the Financial periodically to evaluate the effectiveness of the internal
Services Authority Circular Letter No. 35/SEOJK.03/2017 control system. This assessment measures the quality
dated July 7, 2017, concerning Standard Guidelines for of internal control within audited work units based
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on the five internal control components of the COSO through the Audit Committee. Follow-up efforts had
Framework using the Internal Control Assessment (ICA) been made to minimize risks and overcome problems
questionnaire rating methodology and the professional that arose.
judgment of auditors through direct walkthrough testing
in the field. In 2024, BTN carried out internal controls in
accordance with control principles, ensuring that the Statement of The Board of Directors and/or
internal control system operated effectively. The Board of Commissioners Regarding The
Sufficiency of The Internal Control System
Broadly speaking, the steps taken by the Company
in order to ensure the implementation of effective The Board of Directors and the Board of Commissioners
monitoring activities, included: are committed to ensuring that Good Corporate
1. Ensuring that the Monitoring function has been Governance is carried out properly as a basis for
clearly defined and well-structured within the Bank’s achieving goals to maintain and increase the value
organization; of the Company. One of the implementations of Good
2. Establishing Work Units or employees assigned to Corporate Governance is ensuring that the Internal
monitor the effectiveness of internal control; Control System has been implemented adequately.
3. Determining the appropriate frequency for
monitoring activities based on the risks inherent in The Board of Directors and Board of Commissioners
the Bank and the nature or frequency of changes periodically review the results of the evaluation of the
that occur in operational activities; effectiveness of the Company’s internal control system
4. Integrating the Internal Control System into carried out by IAD which includes five main control
Operational activities and providing routine reports components, namely the Environment Control including
such as Bookkeeping Journals, Management Management Oversight and Culture of Control, Risk
Reviews and Reports regarding the approval of Recognition and Assessment, Control Activities and
exceptions or aberrations from established policies Segregation of Duties of Accountancy, Information, and
and procedures (justification of irregularities) which Communication, Monitoring Activities and Correction
are then reviewed; Deficiencies. Based on the results of the review that has
5. Reviewing the documentation and evaluation results been carried out, the Board of Directors and the Board
from the Work Unit or employee assigned to carry of Commissioners consider that the internal control
out monitoring; system has been implemented adequately.
6. Establishing information or feedback in the right
format and frequency. This Internal Control System Standard Guide is a
guideline that contains the minimum standard
In addition, the Company also carried out an Audit on regarding the Internal Control System that must be
Compliance with Legislation and Internal Control (PSA enforced and applied by the Company in all aspects
62) to ensure the Company’s compliance with legal related to the enactment and implementation of the
articles, regulations, and cooperation agreements as Company’s operational activities, so as to create a
well as internal control compliance which includes common understanding and basis regarding the level
control environment, Risk Identification, control activities, of maintenance of interests and commitment from all
information, and communication as well as monitoring. parties related to the Bank.
Evaluation of the effectiveness of the Company’s internal
control (risk control) system was carried out in all Head
Office units (division/desk/Regional Office) as well as
Branch Offices, both Conventional and Sharia. Everything
related to internal control adequacy issues had been
reported directly to the Board of Directors through the
President Director and to the Board of Commissioners
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Risk Management Report In addition, the Bank also conducts Stress Testing for the
need to update Recovery Plan documents every year as
In the context of implementing risk management and as part of the implementation of Basel III. 31/POJK.03/2019
a followup to the implementation of Basel II, especially dated December 2, 2019 concerning the Obligation
pillar 1, the Bank has implemented: to Fulfill Leverage Ratios for Commercial Banks, the
1. Credit Risk Measurement by mapping credit risk monthly Liquidity Coverage Ratio (LCR) to regulators as
exposure according to portfolio categories in the stipulated in OJK Regulation No. 42/ POJK.03/2015 dated
calculation of Credit Risk-Weighted Assets (ATMR) December 23, 2015 concerning the obligation to fulfill
using the Standardized Approach, referring to the Liquidity Coverage Ratio for Commercial Banks, Net
SEOJK No. 24/SEOJK.03/2021 dated October 7, 2021, Stable Funding Ratio (NSFR) per quarter to regulators as
concerning the Calculation of Risk-Weighted Assets stipulated in OJK Regulation No. 50/POJK.03/2017 dated
for Credit Risk using the Standardized Approach for July 13, 2017 concerning the Obligation to Fulfill the Net
Commercial Banks, in accordance with prevailing Stable Funding Ratio for Commercial Banks.
regulatory provisions.
2. Minimum capital requirement calculations using Climate Risk Stress Testing (CRST)
the Market Risk-Weighted Assets (ATMR) calculation
as per SEOJK No. 23/SEOJK.03/2022 concerning the In line with global developments, since 2023, the
Calculation of Risk-Weighted Assets for Market Risk Financial Services Authority (OJK) has issued guidelines
for Commercial Banks. for implementing Climate Risk Stress Testing (CRST)
3. Calculation of minimum capital requirements using aimed at financial institutions. These guidelines aim to
the Standard Approach Operational Risk for RWA identify and manage risks related to climate change,
calculation by referring to OJK Circular Letter No. 06/ including physical risks and the transition towards a
SEOJK.03/2020 dated April 29, 2020, and currently the low-carbon economy. In response to this policy, BTN
Bank is recording loss data related to operational has positively integrated the OJK CRST 2023 Guidelines
risks in accorance with Regulatory provisions. into its risk management strategy. These guidelines
serve as a reference for systematically assessing the
Implementation of Bank Stress Testing focuses on 3 potential impacts of climate change. BTN is committed
(three) types of risk, namely Credit Risk, Market Risk, and to supporting the transition to a low-carbon economy
Liquidity Risk. As an effort to improve risk measurement, by adopting a science-based approach in climate
especially Credit Risk, Market Risk, and Liquidity Risk, the risk analysis. Climate risk testing is conducted through
Bank conducts periodically stress tests on the worst- scenario modeling and sensitivity analysis to identify
case scenario as stipulated in the bank’s internal potential impacts and mitigate possible risks.
regulations with a frequency of at least once a year for
credit risk and quarterly for market risk and liquidity risk. Risk Appetite Statement
Stress testing is carried out periodically to assess capital
adequacy in the event of problems that have extreme Currently, the Bank had a Risk Appetite Statement (RAS)
risk or are catastrophic but plausible. The Stress Testing which is a qualitative statement as well as a quantitative
of Market Risk and Liquidity Risk has been carried out on measure of the Bank's main risks. Disclosure of RAS was
a quarterly basis, while the Stress Testing of Credit Risk, performed in writing and well documented by the Risk
Market Risk, and Liquidity Risk is carried out at least once Management Work Unit. Determination of RAS limits is
a year. carried out by the Board of Commissioners and Directors.
In determining RAS, economic, environmental and social
sustainability has been taken into account which is then
aligned to the preparation of the Company's Work Plan
and Budget (RKAP), Risk Appetite, Risk Tolerance and
Recovery Plan. The quantified risks included:
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Risk Appetite Statement 2024
Maintain optimal levels of Maintain liquidity at
interest rate and exchange optimal levels to support
rate risk to support profitability growth and
profitability growth and anticipate potential
capital resilience liquidity pressures
Maintain sustainable asset
Maintaining intolerance
growth with a healthy level
of asset quality
MARKET RISK LIQUIDITY RISK towards operational
failures in the bank
business caused by human
factors, internal processes,
systems and technology
CREDIT RISKS as well as maintaining
resilience to external
factors and changes in the
business environment
OPERATIONAL RISKS
Risk Appetite
Statement Bank
STRATEGIC RISK
Focus on the housing
sector to maintain
profitability and capital REPUTATION RISKS
that is in line with risk levels
and is sustainable
Providing the best service
LEGAL RISKS COMPLIANCE RISKS and resolve complaints
customers completely
Maintain legal policies Committed to complying
and engagement to with applicable laws and
minimize lawsuits and regulations, external and
legal risks internal regulations
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Risk Appetite Statement 2025
In November 2024, The Company has set a Risk Appetite Statement for 2025 with the following details:
Maintain optimal levels of Maintain liquidity at
interest rate and exchange optimal levels to support
rate risk to support profitability growth and
profitability growth and anticipate potential
capital resilience liquidity pressures
Maintain sustainable asset
Maintaining intolerance
growth with a healthy level
of asset quality
MARKET RISK LIQUIDITY RISK towards operational
failures in the bank
business caused by human
factors, internal processes,
systems and technology
CREDIT RISKS as well as maintaining
resilience to external
factors and changes in the
business environment
OPERATIONAL RISKS
Risk Appetite
Statement
ESG RISKS
Committed
to conducting
sustainable business REPUTATION RISKS
that manages
climate change risks,
social impacts and Providing the best
shared prosperity service
and supports the and resolve
net zero emission
STRATEGIC RISK LEGAL RISKS COMPLIANCE RISKS complaints
transition. customers
completely
Focus on the Committed to
Maintain legal
housing sector to complying with
policies and
maintain profitability applicable laws
engagement to
and capital that is and regulations,
minimize lawsuits
in line with risk levels external and internal
and legal risks
and is sustainable regulations
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Risk Management System
In the risk management system, the Bank carries out a risk management process that is supported by 4 pillars of risk
management implementation, namely:
1. Active Supervision by the Board of Commissioners and the Board of Directors.
2. Adequacy of risk management policies and procedures and application of risk limits.
3. Adequacy of risk identification, measurement, monitoring, and control processes as well as information systems.
4. A comprehensive Risk Control System.
.
Active Supervision of The Board of Commissioners and Board of Directors
In accordance with OJK regulation No. 65/POJK.03/2016 concerning the Implementation of Risk Management for Sharia
Commercial Banks and Sharia Business Units, effective risk management implementation is carried out through active
supervision by the Board of Directors, the Board of Commissioners, and the Sharia Supervisory Board. This supervision
is supported by the Risk Management Work Unit, as illustrated in the risk management organization structure below:
Organs of the Board of Commissioners and Directors Risk Management Work Unit
Board Directors Board Sharia
Risk Management Work Unit, a work
Commissioner Supervisor (DPS) unit tasked with identifying, measuring,
monitoring and controlling risks to assist
the duties and responsibilities of the Board
of Directors
Compliance Work Unit, a work unit tasked
with carrying out compliance functions
and preventive measures to assist the
duties and responsibilities of the Board of
Directors
Internal audit work unit, a work unit tasked
with ensuring the Bank’s internal control to
1 Risk Monitoring 1 Aset & Liabilitas (ALCO) Committee assist the duties and responsibilities of the
2 Committee Audit 2 Information Technology Steering Board of Directors
3 Committee 3 Committee
Remuneration 4 Risk Management Committee
and Nomination 5 Human Capital Committee
Policy Work Unit, work unit tasked with
Committee 6 Credit Policy Committee
managing Bank policies and procedures
7 Credit Committee to assist the duties and responsibilities of
8 Business Committee the Board of Directors
9 Transformation Steering Committee
ESG Committee
The organ of the Board of Commissioners and the Board of Directors is assisted by several committees in carrying out
banking duties and activities in accordance with applicable Regulatory provisions; then, the duties are forwarded to
the layers under the body of the Board of Commissioners and Board of Directors, namely the Risk Management Work
Unit, Compliance Work Unit, Internal Audit Work Unit, and Policy Work Unit.
Adequacy of Risk Management Policies and Procedures and Determination of Risk Limits
In implementing healthy risk management, adequate risk management policies and procedures are required.
The Company currently has a General Risk Management Policy (KUMR) as the highest policy in implementing Risk
Management with a framework covering all activities in implementing the Company’s Risk Management.
The general risk management policy mapping was illustrated starting from the risk management strategy, risk
management at the Bank, and the expected output is a healthy Bank Soundness Level.
PT Bank Tabungan Negara (Persero) Tbk 707
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output:
Corporate
Strategy Good Bank
Health Level Management of Types of Risk in Banks
RISK MANAGEMENT Credit Risk Credit Risk Management
STRATEGY
Market Risk
Market and Liquidity Risk
RISK MANAGEMENT LIMITS Management
Risk Appetite/ Liquidity Risk
Risk Tolerance
Risk Risk
Credit g | Ident Operational • Operational, Legal,
rtin ifi Capital
po Strategy Operational Risk Compliance and Reputation
Risk Risk Risk Management
ca
Re
Market Liquidity
tio
Recovery & Legal Risk • IT, Cyber and Digital Risk
ontrol |
Process
n | Measu
Resolution Plan Management
Risk Risk
(RRP)
Law
Management Reputation
Compliance Risk • Risk Management for New
Activities and Products
Risk
| C
Reputational Risk • Business Continuity
Risk Risk
Management
Strategic Obedience
re
g
m
en rin
t | Monito
Risk Management Risk Risk • Business Strategic Risk Management
Organization yield Investment Continuity Strategic Risk Recovery Plan and Resolution
Management Plan
RISK MANAGEMENT INFORMATION SYSTEM • Contingency
Plan Return Risk
Control RISK CULTURE • Penerapan Sharia Risk Management
Internal Manajemen Investment Risk
RISK MANAGEMENT GUIDELINES Risiko
In addition to the adequacy of risk management policies and procedures, the Bank had also conducted a series of
processes in setting risk limits which were formulated and elaborated by following and/or aligning with the Company’s
Work Plan and Budget to the Recovery Plan in accordance with applicable regulations. The illustration of setting limits
is as follows:
RKAP
RKAP 1
Company Work Plan and Budget prepared for the next 1
Bussiness as Usual (one) year
Risk Appetite (RA)
RISK APPETITE 2
Risk Appetite is the level of risk that the Bank is willing to
Contingency Actions
take in order to achieve targets
RISK TOLERANCE 3 Risk Tolerance (RT)
Recovery Plan Actions Risk Tolerance is the maximum risk level set by the Bank
RECOVERY PLAN REPAIR 4 Recovery Plan
Recovery Plan Actions
The Recovery Plan is an Action Plan to overcome financial
problems that may occur
RECOVERY PLAN
RECOVERY 5
Resolution Plan
Recovery Plan Actions
The Resolution Plan is a resolution strategy for LPS in
handling or resolving banks that have been designated
RESOLUTION PLAN 6 as failed banks.
In strengthening risk management policies and procedures, in the practice, Bank BTN also included risk management
as one of the pillars of the Bank’s corporate culture, where one of the pillars of corporate culture is Governance & Risk
Culture. The Governance & Risk Culture pillar is an urgent and crucial pillar to be strengthened so that all business
processes run prudently and comply.
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The Best Mortgage Bank in Southeast
Asia by 2025 AKHLAK BTN
4 Pillars of Culture
To achieve BTN’s
Increase Growth
and Meet Customer Clean and Trusted Superior Performance Keep learning
vision as The Best
Expectations Mortgage Bank in
SEA 2025.
Sales & Governance Performance
The Best Mortgage
Learning Culture Bank in Southeast
Service Culture & Risk Culture Culture
Asia in 2025 must
uphold the 4 pillars
8 Perilaku Utama BTNers of culture in carrying
out work activities in
1 2 3 4 5 6 7 8 their respective Work
Hold on firm Continue Discipline, Mutual Responsible Proactive, Respond Open to Units.
and obey learning to consistency respect, and always effective quickly to collaboration
business improve and duty in appreciation puts the and efficient changes that produces
ethics and competence completing and openness interests of the in meeting and provide added value
regulations tasks with the to differences Company first customer opportunities
that applies best quality needs to make
results continuous
improvements
The Governance &
Risk Culture pillar
is an urgent and
crucial pillar to be
AKHLAK: Core Values and 18 Behavioral Guidelines strengthened so
that all business
processes run
prudent and in
comply.
Trustworthy Competent Harmonious Loyal Adaptif Collaborative
Based on the picture above, to support Bank BTN’s Adequacy of Risk Identification, Measurement,
objectives based on the Main Values of AKHLAK and the Monitoring and Control Processes and
8 (eight) Main Behaviors of BTNers, there are four cultural Information Systems
pillars which are the main foundation of the 2023 – 2024
Corporate Culture Program, with the objectives namely: The processes of risk identification, measurement,
1. Sales & Service Culture – Add to Grow and Meet monitoring, and control are carried out by the Risk &
Customer Expectation The end state achievement ESG Management Division (ERMD) and the Operational
is increasing sales of funding, lending, and digital & Digital Risk Management Division (DORD). These units
products and improving service quality to encourage identify and measure each type of risk while conducting
Bank BTN’s business and performance, periodic monitoring and control to mitigate significant
2. Risk & Governance Culture – Clean and Reliable Build risks to the Bank. Risk identification, measurement,
awareness and understanding of risks and their monitoring, and control are key components of the risk
mitigation and apply risk management principles management implementation process.
consistently and comprehensively.
3. Performance Culture – Excellent Performance Matters that are of concern to the Company in carrying
Performance improvement efforts to achieve set out the processes of identification, measurement,
goals, and; monitoring, control, and risk management information
4. Learning Culture – Keep Learning Build enthusiasm systems are as follows:
for learning and improving critical competencies
such as Sales, Digital Analytics, Risk & Collection Risk Identification
competencies as well as strengthening BTNers’ Risk identification is the process of discovering,
understanding of the importance of culture and the recognizing, and documenting risks. The objective of this
application of AKHLAK in everyday life. process is to identify all types of risks inherent in each
By using these 4 pillars, the implementation of Bank BTN’s functional activity that could potentially cause losses, as
corporate culture program is expected to encourage well as risks associated with new products and activities
the achievement of Bank BTN’s Vision. within the Bank. The risk identification process involves
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analyzing all sources of risk, risk events, and risk impacts prepares an effective backup system and procedures
on the Bank’s products and activities while ensuring that to prevent disruptions in the risk monitoring process and
risks from new products and activities have undergone periodically checks and reassesses the backup system.
an appropriate risk management process before
being introduced or implemented. Additionally, the Risk Control
Bank conducts periodic risk identification supported by The Bank’s risk control system adheres to established
adequate methods or systems. policies and procedures. The risk control process is
adapted to risk exposure and the level of risk the Bank
Risk Measurement is willing to take (risk appetite) within risk tolerance
Risk measurement is the process used to measure the risk limits. Risk control can be carried out through hedging
exposure inherent in the Bank’s activities to compare it mechanisms and other risk mitigation methods such
with the Bank’s risk appetite, enabling the Bank to take risk as issuing guarantees, asset securitization, credit
mitigation actions and assess the adequacy of its capital derivatives, and increasing the Bank’s capital to absorb
to cover residual risks. Risk measurement is conducted potential losses.
periodically for products, portfolios, and all business
activities of the Bank. Risk measurement methods can Risk Management Information System
be quantitative and/or qualitative, using standardized The risk management information system at the Bank is
methods established by Bank Indonesia and Financial managed jointly by several Divisions at the Bank. In the
Services Authority (OJK) for risk assessment and capital early stages, the focus was on collecting and improving
calculation, as well as internally developed methods the quality of the data and risk database, which is expected
tailored to business characteristics and complexity. to be developed and applied to the risk management
The risk measurement system is evaluated and refined information system in stages so that the process of risk
periodically or as needed to ensure the appropriateness measurement and risk monitoring can be carried out in
of assumptions, accuracy, reasonableness, and data an integrated manner and can be presented in a timely
integrity, as well as the procedures used to measure manner and in accordance with regulatory provisions
risk. Stress testing complements the risk measurement apply.
system by estimating potential losses under abnormal
market conditions using specific scenarios to assess the Internal Control System
Bank's performance sensitivity to changes in risk factors
and identify significant impacts on the Bank’s portfolio. In carrying out the process of implementing effective
Stress testing is conducted regularly, with the results Risk Management, the Company completes an internal
reviewed, and appropriate actions taken if projected control system which aims to safeguard the Company’s
conditions exceed acceptable tolerance levels. These assets, ensure the availability of reliable financial
results serve as inputs when establishing or revising and managerial reporting, increase compliance with
policies and limits. statutory provisions and regulations, and reduce the
risk of losses, deviations and violations. Prudential
Risk Monitoring aspects The Company has periodically reviewed the
Monitoring systems and procedures include monitoring effectiveness of its internal control procedures and risk
the amount of risk exposure, risk tolerance, compliance management framework.
with internal limits, and stress testing results, as well as
implementation consistency with established policies The employment of a reliable and effective internal
and procedures. Monitoring results are presented in control system is the responsibility of all operational work
periodic reports submitted to management to mitigate units and supporting work units as well as the Internal
risks and take necessary actions. The Company Audit Work Unit, the process of which is described as
follows:
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3 Lines of Defense BTN 3 Lines of Defense
The 3 Lines of Defense concept, which consists of:
BoC - Audit Committee
1st Business Functions, Operational
Line Functions, and Risk Function
BoD • Carry out business unit activities in accordance
with the Bank’s strategic objectives
• Carry out unit business activities in accordance
with applicable policies
External audit
• Responsible for risks arising from business
Regulator
activities
1st Line of Defense 2nd Line of Defense 3rd Line of Defense • Carry out effective controls and procedures in
accordance with Bank policies and directions
• Control Environment • Develop and monitor • Conduct reviews and
which is conducive company risks evaluations 2nd Risk Monitoring Function, Compliance,
• Consistent • Supervision so that • Design and implemen- Line and Policy Management
implementation business functions tation of overall risk
of policies and implement risk management and
• Compliance Unit - Compliance Risk Management
procedures management and • Ensure that the first
• Risk Unit - Corporate Risk Management
• Internal control compliance policies and second layers of • Policy Unit - Policy and Procedure Manager
effective and standard defense are running
procedures • as expected
• Monitor and report
3rd Internal Audit Function
overall company risks Line
Responsible for ensuring the following:
• Compliance Unit 2nd Line Defense effectively
Risk management Audit Internal • 1st Line Defense as Risk Owner has managed
Business Functions compliance risks adequately
and Compliance
Types of Risks and Their Management The Bank’s credit and financing management is directed
towards credit and financing expansion while ensuring
In implementing risk management, the types of risks the quality of each credit and financing facility from
managed by the Bank included: the time it is granted until it is fully repaid by the debtor,
preventing them from becoming non-performing loans.
Credit Risk Effective credit management can minimize losses and
optimize the use of capital allocated for credit risk.
Credit Risk is the risk of loss due to the failure of other
parties to fulfill their obligations. Included in Credit Risk The Bank actively conducts the SME and Commercial
are the Credit Risk due to debtor failure, the Credit Risk Credit Portfolio Quality Review Forum together with the
due to the concentrated provision of funds (Credit Board of Directors, Divisions, CBC, and Branch Offices on
Concentration Risk), the Credit Risk due to counterparty a monthly basis or as requested, providing an up-to-
credit risk, the Credit Risk due to settlement failure date overview of credit positions and quality at both the
(settlement risk), and the Credit Risk due to country risk. bank-wide and segmented levels. To improve the credit
decision-making process, the Bank has also established
Credit Risk can originate from various Bank business a credit committee through Credit Committee Meetings,
activities. In most banks, lending is the largest source accompanied by a centralized credit process. For
of credit risk. In addition to credit, the Bank faces commercial credit, the Bank has implemented the
Credit Risk from various financial instruments such as Commercial Banking Center (CBC), which serves as a
securities, acceptances, interbank transactions, trade centralized commercial credit processing unit. In the
financing transactions, exchange rate transactions, and SME segment, the Bank is also implementing SPU (SME
derivatives as well as commitments and contingencies. Processing Center) as an initiative to improve the SME
credit process and management, enhance productivity,
Credit Risk Management improve centralized and objective credit decision-
As part of credit risk management, the Bank regularly making, and enable centralized monitoring. The Bank
reviews and updates its Credit and Financing Policy has also started applying Portfolio Guidelines for
Guidelines for bank credit and financing as part of the risk Wholesale Credit and is developing Portfolio Guidelines
assessment process. Credit Risk Exposure is monitored for the SME Credit and Sharia Financing segments
from the credit granting process until maturity. Credit to manage credit/financing concentration risk while
risk monitoring and control include evaluating credit risk maintaining prudence and governance principles. The
exposure against credit risk limits (Risk Appetite and Risk
Tolerance).
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Bank is developing several system models related to Market Risk
credit risk management, such as the SME Credit Scoring
Model for the SME segment, and the Early Warning Market Risk is the risk on balance sheet positions
System (EWS) for the SME, Commercial, and Corporate and administrative accounts, including derivative
Credit segments, which can predict debtor conditions transactions, due to overall changes in market
up to 12 months in advance. IT development is currently conditions, including the risk of changes in option
underway to integrate these systems into BTN’s overall prices. Market Risk includes among others interest rate
system. risk, exchange rate risk, equity risk, and commodity risk
which can be detrimental to the Bank. Market risk can
For consumer loan, the process of controlling credit originate from either the trading book position or the
risk is carried out through the Consumer iLoan system banking book position.
which is equipped with a Credit Scoring Model (CSM)
which is currently being developed at CSM Bank. The Market Risk Management
management of Col-2 and NPL consumer credit debtors BTN identifies, measures, monitors, and controls market
is carried out by the Consumer Collection, Recovery risk through the business units and/or Enterprise & ESG
& Asset Sales Work Unit while for commercial credit is Risk Management Division. One of the key processes
carried out by the Commercial Asset Management Work in market risk identification includes assessing each
Unit. product or activity categorized as a new product
or activity. For market risk management, BTN has
As a follow-up to the implementation of Pillar 1 of Basel II, established the Assets and Liabilities Committee (ALCO),
in 2023, the Bank implemented credit risk measurement which periodically reviews interest rate risks and market
by using Standardized Approach OJK Circular Letter No. risk management, particularly those derived from
24/ SEOJK.03/2021 dated October 7, 2021 concerning banking book positions.
Calculation of Risk-Weighted Assets (RWA) for Credit
Risk using the Standard Approach for Commercial To measure interest rate risk in both trading book and
Banks. banking book positions, BTN conducts sensitivity analysis
to assess the impact of market interest rate changes
In order to manage credit risk, the Bank has applied the on the Bank’s profit (loss) and equity. Additionally, to
Four Eyes Principle by segregating credit risk functions measure foreign exchange risk, BTN performs sensitivity
and business units. Commercial credit decisions consist analysis to evaluate the impact of currency exchange
of Commercial Risk and Business Units as Risk Taking rate fluctuations on BTN’s profit (loss). Specifically, for the
Units and first line as well as consumer credit decisions banking book position, BTN measures interest rate risk
consisting of the Retail Risk Division (Regional Loan using the repricing gap method, as outlined in Technical
Processing Center) and Branch Offices and Regional Guidelines No. PT.8-F.1 dated May 24, 2023, regarding the
Offices. Implementation of Interest Rate Risk Management in the
Banking Book (IRRBB). In compliance with OJK Circular
To strengthen financing risk management and control Letter No. 12/SEOJK.03/2018 dated August 21, 2018,
the composition of the Bank’s credit portfolio while concerning the Implementation of Risk Management
ensuring healthy credit portfolio growth, BTN manages and the Standardized Approach to Measuring Interest
credit risk through Portfolio Guidelines to mitigate Rate Risk in the Banking Book (IRRBB) for Commercial
concentration risk. These Portfolio Guidelines serve as Banks, BTN has adjusted its IRRBB policy and reporting in
a strategic initiative in the Bank’s financing activities, accordance with applicable regulations.
always considering the latest macroeconomic As an effort to complement market risk measurement
conditions, particularly in sectors deemed viable for using standard methods and sensitivity analysis, the
financing, including priority sectors. The guidelines Bank conducted stress testing to assess the Bank’s
also include sectoral NPL/NPF analysis and monitoring, resilience in facing extreme changes in interest rates and
sectoral credit limits, and sectoral industry prospects exchange rates, with scenarios referring to regulatory
to support the Bank’s business development while provisions and the bank’s internal scenarios. For internal
incorporating ESG considerations. Bank scenarios, at the beginning of each year, the
Enterprise Risk Management Division coordinates with
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the Stress Testing Working Group (relevant Division) Liquidity Risk
to formulate scenarios and assumptions to be used in
implementing Market Risk Stress Testing for the next 1 Liquidity Risk is the Risk resulting from the Bank’s inability
(one) year. to meet its maturing obligations from cash flow funding
sources and/or from high-quality liquid assets that can
Market risk monitoring and control includes evaluating be pledged as collateral, without disrupting the Bank’s
market risk exposure to the Bank’s internal limits (Risk activities and financial condition.
Appetite & Risk Tolerance) that have been set and
reviewed periodically to conform to the Bank’s conditions. The inability to obtain cash flow funding sources causing
In addition, in order to control or limit exchange rate risk Liquidity Risk may be caused among others by:
exposure, the Bank had set limits which include treasury 1. Inability to generate cash flow from productive
transaction limits, dealer limits, budget loss limits, stop assets or from the sale of assets, including liquid
loss/stop gain limits, as well as Net Open Position (NOP) assets; and/or
limits that are in accordance with the maximum limits 2. Inability to generate cash flow originating from
stipulated in Bank Indonesia Regulation No. 17/5/PBI/2015 fundraising, inter-bank transactions, and loans
dated May 29, 2015 concerning the Fourth Amendment received.
to PBI Number 5/13/ PBI/2003 concerning the Net Open
Position of Commercial Banks. The Bank had a Market Liquidity Risk Management
Middle Office unit in the Risk Management Work Unit As a guideline for managing liquidity risk, the Bank has
in carrying out market risk monitoring and control, Liquidity Risk Management Policy Guidelines, which are
including monitoring of predetermined limits. part of the Bank's Risk Management Policy Guidelines.
The Liquidity Risk Management Policy Guidelines
The Bank has implemented SEOJK No. 23/SEOJK.03/2022 regulate, among other things, the active oversight of
dated December 7, 2022, regarding the Calculation of the Board of Commissioners and the Board of Directors
Risk-Weighted Assets for Market Risk for Commercial in applying liquidity risk management, the liquidity risk
Banks since January 2024. management process, as well as policies, procedures,
and setting liquidity risk limits. The Bank has an Assets
For the implementation of Basel II, especially Pillar 2, and Liabilities Committee (ALCO) responsible for liquidity
the Bank submitted a report on the implementation of management and periodically reviewing liquidity risk
risk management for the Interest Rate in the Banking management within the Bank.
Book (IRRBB) and a report on IRRBB calculations to the
regulator on a quarterly basis in accordance with OJK Referring to the Liquidity Risk Management Policy
Circular Letter No. 12/SEOJK.03/2018 dated August 21, Guidelines, the Bank identifies, measures, monitors,
2018 concerning Implementation of Risk Management and controls liquidity risk. Identification of liquidity risk
and Standard Approach Risk Measurement for Interest is basically aimed at knowing the amount and trend of
Rate Risk in the Banking Book (Interest Rate Risk in The liquidity needs as well as available funding sources to
Banking Book) for Commercial Banks. meet those needs.
For Basel III implementation, the Bank: Measurement of liquidity risk in the Bank is carried out
1. Submits monthly Liquidity Coverage Ratio (LCR) by the Treasury Work Unit and the Risk Management
reports to regulators online via the OJK Online Work Unit. When measuring liquidity risk, the Company
Reporting Application (APOLO) and publishes them refers to Technical Instructions No. PT.8-F.4 , concerning
quarterly on the Bank’s website in accordance with Implementation of Liquidity Risk Management. Liquidity
OJK Regulation No. 19/2024 dated November 8, 2024, Risk measurement uses 4 (four) methods, namely stock-
on the Liquidity Coverage Ratio (LCR) Requirement based, maturity profile analysis, cash flow projections,
for Commercial Banks. and stress testing. The stock-based method is used to
2. Submits quarterly Net Stable Funding Ratio (NSFR) measure liquidity risk at the Bank using liquidity ratios,
reports to regulators online via the OJK Online the maturity profile analysis method is used to measure
Reporting Application (APOLO) and publishes them liquidity gaps and cash flow projections are used to
on the Bank’s website in accordance with OJK measure the amount and trend of liquidity needs. The
Regulation No. 20/2024 dated November 8, 2024, on Bank carries out stress testing using Bank Specific Crisis
the Net Stable Funding Ratio (NSFR) Requirement for (BSC) scenarios and General Market Crisis (GMC) stress
Commercial Banks. testing, the aim of which is to measure the adequacy
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of available liquid assets and the Bank’s ability to meet classified into several types, including internal fraud,
liquidity needs in crisis conditions. s. The Enterprise Risk external fraud, employment practices and workplace
Management Division in coordination with the Stress safety, customer-related issues, product and business
Testing Working Group (related Division) formulates the practices, physical asset damage, business disruptions
risk impact on scenarios and assumptions that will be and system failures, as well as process and execution
used in implementing Liquidity Risk Stress Testing for the errors. This also includes fraud arising from money
next 1 (one) year. laundering and terrorist financing activities. Additionally,
IT, Digital, and Cyber risks are also encompassed within
In order to maintain the availability and adequacy of operational risk.
liquid assets and to control or limit exposure so as not to
be affected by liquidity risk, the Bank regularly monitors Operational Risk Management
liquidity risk on a daily, weekly, monthly, and quarterly To implement operational risk management, the Bank
basis. Liquidity risk monitoring by the Risk Management has developed the Operational Risk Management
Work Unit is submitted to the Board of Directors and Information System (ORMIS), an integrated system
strategy evaluation is submitted to the relevant Division. with multiple operational risk management tools such
as RCSA, LED, and KRI for each work unit. This system
Monitoring and controlling liquidity risk include evaluating has already been implemented at regional offices and
liquidity risk exposure to the Bank's internal limits (Risk branch offices.
Appetite & Risk Tolerance) and predetermined Recovery
Plan trigger levels. These limits are reviewed periodically RCSA is used to carry out the process of identifying and
so that they are in line with the Bank's conditions. In measuring operational risks inherent in all Bank work
addition, the Bank monitors the Early Warning Indicator units. In completing the RCSA, all work units are required
(EWI) and reports it regularly to the Board of Directors to be able to identify and measure operational risks that
and related Work Units. are inherent in daily activities and have an impact on
achieving the work unit’s targets.
In accordance with OJK Regulation No. 5 of 2024
dated March 27, 2024, regarding the Determination of LED functions as operational risk data collection for
Supervision Status and Handling of Issues in Commercial operational risk events in Branch Offices based on 7
Banks, BTN has been monitoring liquidity indicators, (seven) types of risk events in accordance with Basel II
including the Liquidity Coverage Ratio (LCR) and Net provisions. Work Units can send data on losses due to
Stable Funding Ratio (NSFR) as mandated by OJK operational risks (loss events) online whenever there
Regulation No. 19 of 2024 dated November 8, 2024, on the is a risk event in their Work Units. The output from this
Requirement for Liquidity Coverage Ratio Compliance LED is data on accumulated bank losses in one month
for Commercial Banks and OJK Regulation No. 20 of in the form of actual loss, near miss, and potential loss
2024 dated November 8, 2024, on the Requirement for for each risk event. The results of the collected data will
Net Stable Funding Ratio Compliance for Commercial be processed and analyzed so that operational risk
Banks. exposure maps for each work unit can be identified. This
exposure map become a reference in mitigating the
Operational Risk occurrence of similar incidents by improving business
processes or adding other forms of risk mitigation.
Operational Risk is the Risk resulting from inadequate
and/ or non-functioning internal processes, human KRI is a dashboard for monitoring risk trends based
errors, system failures, and/or external events that affect on indicators. KRI can be used to detect predictive or
the Bank’s operations. Operational Risk can originate lagging risks as input for preventive or corrective action.
from HR, internal processes, systems, and infrastructure,
as well as external events. The Bank implemented a Business Continuity
Management (BCM) policy to ensure the continuity
These sources of risk can cause events that have of the Bank's operations in running the business after
a negative impact on the Bank’s operations so the being affected by operational risks originating from
emergence of these types of Operational Risk events is external factors such as natural disasters, social
a measure of the success or failure of Risk Management conflicts, and IT system failures. The BCM policy contains
for Operational Risk. Operational risk events can be systematic steps and guides employees in dealing with
emergencies, starting from pre-disaster preparedness,
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disaster response, and operational continuity plans to provisions, periodic active supervision of Information
return to normal conditions. In supporting the successful Technology (IT) has been carried out by the Board of
implementation of BCM, the Bank carried out several Directors through the Information Technology Steering
activities including: Committee forum.
1. Updating internal regulations related to Business
Continuity Management (BCM) on a regular basis Legal Risk
which clearly defines the roles and responsibilities of
each Work Unit. Legal Risk is the Risk resulting from lawsuits and/or
2. The process of internalizing all employees by weaknesses in juridical aspects. Legal risk can originate,
compiling socialization materials and conducting among others, from weaknesses in the juridical aspect
quizzes that are included in the Risk Awareness caused by weak agreements made by the Bank, the
culture program absence and/or changes in laws and regulations that
3. Conducting an assessment of the availability of cause a transaction that has been carried out by the
Working Remote Areas (WRA) by involving critical Bank to be not in accordance with the provisions, and
work units, so that the WRA owned by the Bank has an litigation processes whether arising from third party
adequate level of readiness to support operational lawsuit against the Bank or the Bank against a third
activities when a disaster occurs. party.
As digital banking services expand and cybersecurity Legal Risk Management
concerns grow, the Bank continues to strengthen its Legal Risk Identification is carried out on the factors
IT risk management system to anticipate potential that cause risk including the existence of lawsuits and
IT, Digital, and Cyber threats that may arise due to weaknesses in the juridical aspects inherent in functional
digital transformation. This is achieved through the activities of credit (provision of funds), treasury and
development of Digital Risk Management governance investment, operations and services, information system
under the supervision of DORD. technology and MIS, and human resource management.
To enhance monitoring functions and operational risk Measurement of Legal Risk is carried out by the Risk
control across branch offices, regional offices, Central Management Work Unit in coordination with the Legal
Business Commercial (CBC), and the Regional Loan Work Unit and the Credit Operational Work Unit. . Legal
Processing Center (RLPC), the Bank has deployed risk measurement is carried out by the Risk Management
Business Branch Control (BBC), Regional Business Unit in coordination with the Legal Unit and the Credit
Control (RBC), CBC Business Control (CBC-BC), and RLPC Operations Unit. The Legal Unit provides individual case
Business Control (RLPC-BC) officers. These officers serve evaluations on contingent liabilities arising from ongoing
as a 1.5-line of defense, coordinating with the Digital & litigation, while the Credit Operations Unit assesses
Operational Risk Management Unit. For operational risk the quality of credit agreement documentation (LAT).
oversight and mitigation at the head office, the Bank Parameters used for measuring legal risk include
has established an Operational Risk Control (ORC) unit potential losses due to lawsuits, contractual weaknesses
under the supervision of DORD. arising from invalid agreements, and regulatory
changes that could render the Bank’s products non-
As part of the Bank’s internal control system to foster compliant with existing regulations.
a fraud-risk-aware culture across all organizational
levels, the Bank has implemented a Special Policy Legal Risk Monitoring is carried out by the Risk
related to Fraud Risk Management Procedures and Management Work Unit by evaluating the effectiveness
has established a Fraud Risk Management Department of the implementation of policies, procedures and
under the supervision of DORD. compliance with policies, legal regulations and Bank
In addition, in order to anticipate operational risks and
ensure that Information Technology (IT) is implemented
effectively and efficiently in accordance with applicable
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limit provisions. Monitoring is carried out periodically prepared by the Corporate Strategy & Planning Work
for all Legal Risk positions. In carrying out Legal Risk Unit as an elaboration of General Policies stipulated by
control, the Legal Work Unit provides legal input and the Board of Directors.
recommendations to each division and work unit and
conducts periodic reviews of cooperation agreements Strategic Risk measurement is carried out based on the
and contracts with counterparties. In addition, the Bank achievement of the Bank's performance by comparing
has a Legal Application System (LApS) application actual results with predetermined targets. Strategic
which is designed in the form of a website and is used Risk Monitoring is carried out by the Corporate Strategy
as a register and monitoring of legal cases that occur or & Planning Work Unit on a regular basis by monitoring
are handled by the Bank, both criminal and noncriminal, the achievement of Key Performance Indicators (KPI)
so that every case that is happening, both at the branch and the Risk Management Work Unit which monitors
and progress can be monitored at the Head Office. risk exposure compared to the Bank's risk appetite
and monitors Risk Appetite and Risk Tolerance of the
The Bank has assigned personnel as Branch Legal Strategic Risk on a monthly basis. Then, the Board of
Representatives (BLR) at branch offices, who are Commissioners, Directors, and Work Units review the
responsible for various legal functions, including: basic strategy with a focus on business transformation,
1. Provide legal assistance for litigation issues infrastructure, and Human Resources as well as Review
submitted by each work unit in the context of Risk Appetite and Risk Tolerance regularly and at least
implementing Bank operations and provide legal once a year.
assistance in every legal case.
2. Represent the Bank in carrying out proceedings Furthermore, the Risk Management Work Unit monitors
in the Court, Police, Prosecutor’s Office, other legal Strategic Risk by comparing expected results with actual
institutions, and outside the court in its work area. results, evaluating work unit performance, and ensuring
3. Provide legal opinions on legal issues submitted by target achievement. In controlling Strategic Risk, the
Regional Offices, Branch Offices, and Sharia Branch Corporate Strategy & Planning Work Unit functions to
Offices related to operations in their work areas. analyze gaps between actual reports and business plan
4. Provide legal consultations on legal issues submitted targets and submit corrective steps that must be taken
by Branch Offices and Sharia Branch Offices. to the Board of Directors on a regular basis.
5. Perform legal watch functions in accordance with
Regulatory provisions. Compliance Risk
6. Manage and control legal risks within the scope of
work. Compliance Risk is the risk caused by the Bank for not
complying with and/or not implementing the applicable
laws and regulations, such as credit risk related to the
Strategic Risk Minimum Capital Requirement (KPMM), Earning Asset
Quality, Establishment of CKPN, Legal Lending Limit
Strategic Risk is the risk due to inaccuracy in making (BMPK), market risk related to the provisions of the
and/or implementing a strategic decision and failure Net Open Position (NOP), strategic risk related to the
to anticipate changes in the business environment provisions of the Annual Work Budget Plan (RKAT), and
Strategic risk arises due to the Bank’s failure to align other risks related to certain provisions. Compliance
its strategy with its vision and mission, conducting risk can also originate, among other things, from legal
incomplete strategic environmental analysis, and/ behavior, namely behavior or activities of the Bank
or inconsistencies in strategic planning across that deviate from or violate the provisions and/or laws
different levels. Strategic risk also emerges from the and regulations, and organizational behavior, namely
Bank’s inability to anticipate changes in the business behavior or activities of the Bank that deviate or conflict
environment, including technological advancements, with generally accepted standards.
macroeconomic conditions, market competition
dynamics, and regulatory changes from the government, Compliance Risk Management
Bank Indonesia, the Financial Services Authority (OJK), The management of the Bank’s compliance risk is carried
and other relevant authorities. out by the Risk Management Work Unit in coordination
with the Compliance and Governance Division/CMGD.
Strategic Risk Management The Compliance Work Unit monitors the Bank’s report
Strategic Risk identification is carried out based on submission obligations to external parties and reviews
Strategic Risk factors in certain functional activities, internal regulations periodically and continuously so that
such as credit, treasury, and investment activities as they remain relevant to applicable external regulations.
well as operations and services through a business plan The Bank has an internal application, namely the
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Regulatory Compliance & Monitoring System (CRMS), preventing Reputation Risk, scpecifically related to
to make it easier for all BTN employees to access all customer relationshops. Reputation Risk identification is
external regulations and to function as a reminder conducted on risk factors inherent in certain functional
to work units on the obligation to submit reports to activities, such as credit provision (provision of funds),
Regulators. To minimize the potential for compliance fund raising, treasury and investment, operations and
risk, the Bank placed Regional Compliance Supervisory services, information technology systems and MIS, and
Officers (RCSO) in Regional Offices to evaluate the Human Capital.
compliance level of Branch Offices in carrying out
operational activities. Along with the enactment of the As part of the reputation risk identification process, BTN
Personal Data Protection Act, the Compliance Work Unit has implemented the SPN (Customer Complaint System)
formed a Data Privacy sub-unit, and a gap analysis application and conducts monitoring of all mass media
on the readiness of the Bank in implementing the said (both print and electronic, at local and national levels).
provisions had been carried out. The Compliance Work The Bank records all news reports related to the Bank,
Unit monitors and reports compliance risk that occurs to whether direct (straight news) or indirect (mentions). The
the Bank’s Directors on a regular basis. Compliance Risk SPN application is integrated with Branch Offices and the
measurement is carried out on potential losses caused Contact Center. The Customer Complaint Management
by non-compliance and the Bank’s inability to comply Unit, as the administrator of SPN, follows up on customer
with applicable external regulations. The indicators/ complaints and resolves them in accordance with the
parameters used in measuring Compliance Risk include established Service Level Agreement (SLA).
the type, the significance, and the frequency of violations
against applicable regulations or the track record of The Reputation Risk Measurement is performed
bank compliance, the behavior underlying the violation, according to the results of an assessment of the factors
and violations of generally accepted standards. affecting the Company’s reputation, including customer
complaints and reporting about the Company. The
In order to control Compliance Risk, the Risk Management Bank’s Reputation Risk is managed by the Corporate
Work Unit and the Compliance Work Unit were assigned Secretary Division (CSD) work unit that manages news
with evaluating the effectiveness of the implementation about the Company which is published in the print
of Compliance Risk management by periodically and electronic mass media and the Service Quality &
monitoring all types of activities that have the potential Network Division (SQND) who manages complaints from
to cause Compliance Risk. the customer.
Reputation Risk In order to monitor Reputation Risk and ensure customer
satisfaction, the Company’s SPN (Customer Complaints
Reputation Risk is the Risk resulting from a decrease in System) functions to support the management of
the stakeholder trust level originating from a negative services and online customer complaint handling
perception of the Bank. Reputation Risk can originate between parties regarding problems in Branch Offices
from various Bank business activities as follows: and Headquarters. Reputation Risk monitoring is also
1. Events that have damaged the Bank’s reputation, conducted by the Enterprise Risk Management Division
for example, the influence of the reputation of the (ERMD) by reminding and providing recommendations
owner of the Bank and related companies, product for improvement to the Reputation Risk Management
complexity and Bank business cooperation, negative Division of CSD and SQND according to the assessment
publicity about the Bank, violations of business of reputation risk profile parameters.
ethics, and customer complaints.
2. Other matters that may lead to Reputation Risk, for Strengthening the Implementation of risk
example, weaknesses in governance, corporate Culture
culture, and business practices of the Bank.
Strengthening the implementation of risk culture as
Reputation Risk Management part of maintaining commitment and ensuring that
All employees, including business unit management the risk culture policy is understood and implemented
and Bank supporting activities, are part of the Risk by all management and employes of the Bank, so the
Management implementation for Reputation Risk, risk culture implementation strategy must be in line with
considering that reputation is the resul of all of the the Bank’s risk management implementation strategy.
Bank’s business activities. The role of the Business The Bank determines a risk culture implementation
Unit Management is to identify the Reputation Risk roadmap per year according to the level maturity to be
that occurs in the business activity and/or activities achieved, monitoring the implementation of risk culture
of the unit and as a front liner in developing and by measuring the maturity level of risk culture at least
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once a year by the internal team and once every three coordination between the Risk Management Work
years by an independent team (external party). The Unit and the Internal Audit Work Unit.
Bank reviews its risk culture policy at least once a year. 6. Strengthening operational risk control through
Several programs for implementing and improving the various activities such as seminars, workshops, and
Bank’s risk culture are: risk outlook sessions.
1. The Risk Economic Outlook is an annual routine 7. Internalizing risk management culture through
agenda which discusses strategies for determining socialization, training, and e-learning on risk culture
risk appetite and risk tolerance. This forum aims to for all employees via BTNbest, with comprehension
provide an understanding of risk awareness to the levels measured through quizzes.
Board of Commissioners and Directors so that they 8. The Bank has an operational risk control system
can make the right strategic decisions. throughout the Bank’s network. The Bank has
2. The Bank actively conducts Portfolio Quality Review implemented awareness regarding the use of the
Forums attended by Directors, Divisions, CBC, Branch ORMIS application as a form of implementing risk
Offices as an effort to provide the latest picture of management throughout the branch office network.
credit position and quality both bankwide and per 9. To enhance risk awareness among Human Resources
credit segmentation. (HR), the bank organizes an annual Culture Day
3. Conduct visits and awareness in the context of event by inviting external speakers. The Culture Day
implementing data cleansing to improve the quality event aims to promote a risk-aware culture as an
of the loss event database at Bank BTN. integral part of operational and business processes,
4. Fostering a culture of compliance, this activity as well as to instill a value-driven orientation of the
is carried out with an approach through the risk management function towards business goals.
implementation of each business process which 10. Carrying out risk awareness of potential fraud
must always be guided by applicable internal and vulnerabilities through Fraud Risk Assessment (FRA)
external rules and regulations as well as SOPs. within the scope of all Work Units. The FRA method
5. Implementing continuous prevention so that there is carried out based on OJK Circular Letter No. 39/
are no significant weaknesses in the first line defense POJK.03/2019 concerning Implementation of Anti-
process and making corrective action plans in Fraud Strategy which is described as follows:
INVE
ON S
TI
Information, Evidance,
TI
C
Identify and Find Fraud
GA
DETE
Document, Sanctions
Events
TION
Special Audit, Event Flow,
Whistleblowing, Surprise
Documentary Evidence,
Audit, Surveilance
Violation of SOP, Reporting
System/FDS
of Incidents
4 SAF Pillars
Reduce the potential for
Monitoring - Evaluation
fraud to occur
-TL
Corporate Culture Program,
Monitor and evaluate
PREF
RCSA, FRA, KYE, Awareness,
ON
fraud incidents and TL
Potential Vulnerabilities,
improvements
N
TI
Internal Control, Supervision
TI
E
LU
A
ON
EVA
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Risk Assessment
In accordance with the Regulation of OJK Regulation No. 18/POJK.03/2016 dated March 16, 2016, concerning the
Implementation of Risk Management for Commercial Banks and Circular Letter of OJK Circular Letter No. 34/
SEOJK.03/2016 dated September 01, 2016 concerning the Implementation of Risk Management for Commercial Banks,
Risk Management Division shall report the risk profile to OJK quarterly containing information about Credit Risk
Exposure, Market Risk, Liquidity Risk, Operational Risk, Compliance Risk, Strategic Risk, Legal Risk, and Reputation Risk. The
assessment of the risk profile covers the assessment of the Inherent Risk and the Quality Rating on the Implementation
of Risk Management in Bank’s operational activities.
Taking into account the results of self-assessment, the Company strives to maintain the Risk Profile Quarter IV 2023 to
be in Low to Moderate level. The probable loss encountered by the Bank in terms of the Inherent Risk is considered low
(Low to Moderate), with a Satisfactory rating for the Quality Rating on the Implementation of Risk Management. Details
are listed as follows:
Quality Rating on the
Types of Risk Inherent Risk Rating Implementation of Risk Risk Rating
Management
Credit Risk Moderate Satisfactory Low to Moderate
Market Risk Moderate Satisfactory Low to Moderate
Liquidity Risk Low to Moderate Satisfactory Low to Moderate
Operational Risk Moderate Satisfactory Low to Moderate
Legal Risk Low to Moderate Satisfactory Low to Moderate
Strategic Risk Low to Moderate Satisfactory Low to Moderate
Compliance Risk Low to Moderate Satisfactory Low to Moderate
Reputational Risk Low to Moderate Satisfactory Low to Moderate
Review of The Effective Risk Management Statements of the Board of Directors and/
System of Issuer or Public Company or the Board of Commissioners or Audit
Committee to Risk Management System
The risk profile assessment for both Conventional Adequacy
and Sharia banking at BTN is conducted periodically.
Throughout 2024, the assessment reflects that the risks The Company's risk management is based on good
faced by BTN (both conventional and sharia) have corporate governance with the involvement of all
been effectively managed, supporting further business organs of the Company in managing risk management.
development. In other words, risk management at This can be seen from the organizational structure
BTN has been implemented efficiently and effectively. of the Company's risk management. The Board of
An external evaluation of BTN’s Risk Management Commissioners through the Risk Monitoring Committee
effectiveness, conducted by an independent consultant meeting and the Board of Directors through the Risk
through the Risk Maturity Index (RMI), placed BTN in the Management Committee meeting are responsible
“good practice” phase. This classification meets the for periodically ensuring that the implementation of
criteria set by the Ministry of State-Owned Enterprises Risk Management has been effective and adequate in
(BUMN) under Regulation No. SK-8/DKU.MBU/12/2023, accordance with the characteristics, complexity and
which provides technical guidance on risk maturity risk profile of the Company, which is reflected in the
index assessment within state-owned enterprises effectiveness of the implementation of internal control
(BUMN). Throughout 2024, improvements have been functions, including internal audit, risk management,
made to risk management implementation based on compliance, financial and operational control functions.
recommendations from the independent Risk Maturity Based on the results of the review conducted in 2024,
Index (RMI) assessment. These enhancements aim the Board of Directors and the Board of Commissioners
to standardize risk management practices across all assessed that the risk management system had been
work units, integrating them into BTN’s processes and implemented adequately.
corporate culture.
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The Board of Commissioners and the Board of Directors Risk Management Task Force
are actively participating in mitigating the Company’s The Risk Management Unit is a work unit that directly
risks by monitoring Risk Management Implementation reports to the Director, overseeing the Risk Management
Quality, which includes risk governance, risk function, and operates independently from the
management framework, risk management process, Operational Units, which are risk-taking units, as well as
adequacy of risk management information system the Internal Audit Unit and the Compliance Unit.
and human resources, as well as the adequacy of the
internal control system. The adequacy of the Bank’s Risk The Risk & ESG Management Unit and the Operational
Management System is supported by: & Digital Risk Management Unit at BTN are each led
by a Division Head who reports directly to the Director
Risk Monitoring Committee of Risk Management. The Risk & ESG Management Unit
The Risk Monitoring Committee has the duty and comprises the Market & Liquidity Risk Management
responsibility of providing recommendations to the Board Department, Credit Portfolio Risk Management
of Commissioners, i.e. by evaluating the Company’s risk Department, Integrated Risk Management Department,
management policy guidelines (credit risks, market risks, ESG Department, and Model Validation. Meanwhile,
liquidity risks, operational risks, legal risks, strategic risks, The Operational & Digital Risk Management Unit
compliance risks, and reputation risks), evaluating the includes the Fraud Risk Management Department,
conformance between the Company’s risk management Digital Risk Management Department, Operational
policies guideline and its actual implementation, as well Risk Management Department, Regional Operational
as monitoring and evaluating the Risk Management Risk Control Department, and Operational Risk Control
Committee’s performance. . In carrying out its duties Department.
and responsibilities, the Risk Monitoring Committee is
supported by the Enterprise & ESG Risk Management Risk Management Policies and Procedures
Division, which serves as the committee’s secretariat. The Bank has had management policies in risk
The committee holds regular meetings to discuss management, which are Risk Management General
current issues, including BTN’s Quarterly Risk Profile, Policy (KUMR), which contains the minimum provisions
Bank Soundness Level, Recovery Plan, Risk Maturity required by the Regulation of Bank Indonesia/Financial
Index, and various other risk management-related Services Authority.
matters. Additionally, the committee reviews BTN’s Risk
Management Policy Guidelines, which include the Bank’s These risk management guidelines are further
Risk Appetite and Risk Tolerance framework.. complemented by internal policies, including but not
limited to Guidelines for Risk Profile Assessment Reporting
Risk Management Committee and Evaluation, Guidelines for Bank Soundness Level
The Risk Management Committee (KOMAR) actively Reporting and Assessment, and Risk Model Validation
provides recommendations to the President Director Procedures. They also encompass Guidelines for Risk
regarding risks associated with policies set by the Data Collection for the Operational Risk Management
Board of Directors. It also evaluates regulations that Information System (ORMIS), Guidelines for Liquidity
may no longer align with recent developments and Risk Measurement Processes, Guidelines for Liquidity
require adjustments. KOMAR plays an active role in Coverage Ratio (LCR) Calculation and Reporting,
assessing risks associated with new products, services, Guidelines for Market Risk Measurement Processes,
and activities, enabling the company to take necessary Interest Rate Risk Management in the Banking Book,
mitigation measures. The committee also conducts Guidelines for Stress Testing Implementation, Risk Model
evaluations of the General Risk Management Policy Validation Procedures, Liquidity Monitoring Guidelines,
(KUMR). aRisk & Control Self-Assessment (RCSA) Procedures,
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Guidelines for Recovery Plan Implementation, Internal Compliance Function
Credit Rating (ICR) Process Guidelines, Credit Scoring
Model (CSM) Implementation Guidelines, Credit The banking industry is growing increasingly complex
Authority Limits for Commercial and Consumer Loans, along with the growth of global information technology
Guidelines for Allowance for Impairment Losses (CKPN) and integration of the financial market. With intense
Calculation, Policies for Debtors Affected by Covid-19, business competition among banks, this comes as
Business Continuity Management (BCM) Policy, Business a particular challenge that the Company needs to
Continuity Plan (BCP) Technical Guidelines, Disaster address. As such, it is necessary to enforce the principle
Recovery Plan (DRP) Technical Guidelines, and Business of carefulness and take measures to mitigate risks
Impact Analysis (BIA) Technical Guidelines. associated with the Bank’s business activities, both
preventive (ex-ante) and curative (ex-post) measures.
Re-assessment of internal policies has also been Ex-ante measures may be taken by complying with
conducted to align with the most current provisions from the applicable banking principles in order to reduce or
relevant regulators, i.e. by conducting gap analysis and minimize risks in the Company’s business activities.
accommodating best practices commonly applied in
the banking industry in order to improve the quality of the The Company has always consistently executed its
application of risk management. The Risk management compliance function, i.e. a set of preventive actions
information system at the initial phases was focused on or measures. This is taken to, among others, achieve
the collection and improvement of risk database quality compliance culture across all organizational levels and
to allow gradual development and application into the all business activities in the Bank, manage compliance
risk management information system, thus allowing risks and ensure the Company’s compliance with the
integrated risk measurement and risk monitoring as well Financial Services Authority or other relevant supervisory
as timely presentation. authorities.
Organizational Structure
Compliance &
L1
Governance (CMGD)
Secretary
Compliance Compliance Compliance
L2 Data Privacy Regulatory Analysis &
Corporate AML Advisory & AML Transaction
Credit
Governance System & Analysis
Management Advisory Consulting
Compliance Compliance Governance Financial Group
Data Privacy Support - Strategic &
Regulatory and Advisory & Transaction
Analyst Structure Policy Development
Strategic Counterparty Analyst
Business Suspicious
Regional Governance
IT Compliance Aligment Transaction &
L3 Compliance Process
& Advisory Investigation
/
L4
Compliance
Governance MIS & System Transaction
Monitoring and
Analyst Development Analyst
Perfomance
Assurance &
(*) can have layer 4 (L4)
Reporting (*)
The organizational structure for compliance function implementation is determined based on Technical Guidelines No.
PT.3-A.6, regarding the Organizational Structure of the Head Office, Regional Offices, and Branch Offices. Adjustments
to the organizational structure were also made following the Steering Committee Transformation meeting on
August 13, 2024. The structure complies with OJK Regulation No. 46/POJK.03/2017, dated July 12, 2017, regarding the
Implementation of Compliance Functions in Commercial Banks. The structure, further defined in the company’s
internal policies, consists of:
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1. 1Board of Commissioners is responsible for actively 5. Any replacement of the position of Lead Director of
supervising the implementation of the Company’s Compliance Function shall always be reported to the
Compliance Function. Financial Services Authority.
2. Board of Directors is responsible for fostering and
realizing the implementation of compliance culture The 2021 GMS held on March 10, 2021, appointed Eko
across all organizational levels and business activities in Waluyo as the Director of Compliance and Legal
the Company, as well as ensuring the implementation Affairs in accordance with OJK Circular Letter No. 39/
of compliance function at the Company. SEOJK.03/2016 dated September 13, 2016, on Capability
3. Director of Compliance is a member of the Board of and Fitness Assessment for Candidates for Controlling
Directors who has been authorized by the Financial Shareholders, Candidates for Members of Board of
Services Authority to lead the Compliance Function Directors and Candidates for Members of Board of
and Compliance Task Force at the Company, and is Commissioners of Banks, Director of Compliance may
responsible for formulating strategies to encourage begin executing Compliance Function duties upon
the realization of compliance culture across the Bank approval from OJK. Mr. Eko Waluyo has passed the Fit
and is also responsible for the performance of duties and Proper Test for Director of Compliance and has
in order to ensure that the Company’s Compliance received formal approval from OJK on August 09, 2021.
Function operates properly.
4. Compliance and Governance Division is a Work Unit at Duties and Responsibilities of Lead Director of
the Head Office that serves as the Compliance Task Force Compliance Function
for the Company and is responsible for implementing
Compliance Function duties across the Company. The duties and responsibilities of the Compliance
Director in carrying out the Compliance function include
Lead Director of Compliance Function the following:
1. Formulate strategies to encourage compliance
The Director who leads the Company’s Compliance culture.
Function is the Managing Director of Compliance and 2. Propose compliance policies or compliance
Legal Affairs. Appointment, dismissal, and/or resignation principles to be stipulated by the Board of Directors.
of the Lead Director of Compliance Function has been 3. Stipulate compliance system and procedures to
set out and shall follow the procedures below: be implemented to develop the Bank’s internal
1. Appointment, dismissal, and/or resignation of the provisions and guidelines.
Lead Director of Compliance Function is specified 4. Ensure that all policies, provisions, systems, procedures,
in reference to the provisions for an appointment, and business activities operated by the Bank comply
dismissal, and/ or resignation of the member of the with the provisions of the Financial Services Authority,
Board of Directors as specified in Bank Indonesia’s Bank Indonesia, and other applicable laws and
regulations applicable to public banks, and should regulations, including Sharia principles.
pass a fit and proper test in accordance with the 5. Manage and minimize compliance risks.
applicable provisions of the Financial Services 6. Take preventive measures so that policies and/or
Authority. decisions made by the Company’s Board of Directors
2. In the event the Director of Compliance is temporarily do not deviate from the provisions of the Financial
unable to perform his/her assigned duties, the Services Authority, Bank Indonesia, and applicable
performance of such duties shall be temporarily laws and regulations, including by providing a
delegated to other Director(s) up to the Lead Director dissenting opinion in the event of policies and/ or
of Compliance resuming his/her normal duties. decisions deviating from the provisions of Financial
3. In the event the Lead Director of Compliance Services Authority, Bank Indonesia, and applicable
Function resigns or concludes his/her tenure, laws and regulations.
the Company shall immediately appoint a new 7. Perform other duties related to Compliance
Lead Director of Compliance Function. During the Function, including monitoring and maintaining
vacant period, another Director shall be appointed the Company’s compliance with the commitment
temporarily handle the duties of the Lead Director of that the Company has made to Financial Services
the Compliance Function. Authority, Bank Indonesia, and other relevant
4. In order to satisfy independence requirements, supervisory authorities.
the Director who serves as the Lead Director of the 8. Ensure that the Company’s Compliance Task Force
Compliance Function should not have a double performs effectively in executing Compliance
role as President Director and/ or other directorial Function duties.
positions that may impair his/her independence.
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9. Coordinate with Sharia Supervisory Board regarding The Compliance and Governance Division is led by a
the implementation of the Compliance Function of Division Head who has satisfied the specified criteria
the Sharia Business Unit in accordance with Sharia as the head of Compliance Function Task Force, as
principles. specified in OJK Regulation No. 46/POJK.03/2017 dated
10. Act as a coordinator for the stipulation of Compliance July 12, 2017, on Implementation of Compliance Function
Function to all business units to achieve good for Public Banks. Appointment and/or dismissal of the
corporate governance Head of Compliance and Governance Division shall
. always be reported to the Financial Services Authority
in accordance with the criteria specified in compliance
Compliance Task Force related to internal policies, as follows:
1. Satisfying independence requirements as set out in
The role of the Company’s Compliance Unit, as regulated the provisions of the Financial Services Authority.
under OJK Regulation No. 46/POJK.03/2017, concerning 2. Possessing a deep understanding of the provisions
the Implementation of Compliance Functions in of the Financial Services Authority, Bank Indonesia,
Commercial Banks, is carried out by the Compliance and other applicable laws and regulations.
and Governance Division. This is further detailed in 3. Not performing other duties beyond Compliance
Technical Guidelines No. PT.3-A.6 dated September Function.
14, 2023, regarding the Organizational Structure of the 4. Highly committed to implementing and fostering a
Head Office, Regional Offices, and Branch Offices, as compliance culture.
well as the structural changes based on the Steering
Committee Transformation meeting held on August
13, 2024. The organizational changes place the Profile of Head of Compliance Task Force
Compliance and Governance Division (CMGD) under the
coordination of the Director overseeing the Compliance The Company’s Board of Directors has appointed
Function, ensuring its independence from business and Harman Soesanto as the Head of the Compliance Unit,
operational units, risk management units involved in effective January 15, 2024, as per the Board of Directors
decision-making for the Company’s business activities, Decree No. 11/DIR/2024 dated January 15, 2024. His
treasury units, finance and accounting units, logistics appointment has been reported to the Financial Services
and procurement units, and information technology Authority (OJK).
management units.
Educational Background
• Bachelor’s Degree in Economics/Management – Brawijaya University
• Master’s Degree in Management/Economics – University of Indonesia
Certification
• Banking Risk Management Certification Level 4
• Senior Credit Officer Certification
Work Experience
• Regional Office Head - Regional Office 5 (2022)
• Regional Office Head - Regional Office 6 (2023)
• Compliance and Governance Division Head (2024)
Legal Basis for Appointment
Board of Directors Decree No. 11/DIR/2024 dated January 15, 2024, appointing
Harman Soesanto as Head of the Compliance Unit.
Harman Soesanto
Head of Compliance Unit
Indonesian citizen,
54 years ols as of December 2024,
domiciled in Jakarta.
PT Bank Tabungan Negara (Persero) Tbk 723
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Duties and Responsibilities of Compliance h. Ensure Operational and Reporting Management
Function related to the Implementation of AML and CFT in
the Central Office.
The duties and responsibilities of the Compliance and
Governance Division in executing compliance function Compliance Function’s Competencies
is as follows: Development
1. Develop measures to encourage the realization of
compliance culture across all business units in the The Compliance Unit’s human resources have
Company and across all organizational levels. extensive experience in credit, operations, systems, and
2. Coordinate with other units in performing procedures. Currently, the Compliance Unit is supported
identification, measurement, monitoring, and control by personnel holding Risk Management Certifications as
of compliance risks in reference to the provisions of the follows:
Financial Services Authority on the Implementation of - Risk Management Certification Level 4: 14 employees
Risk Management for Public Banks. - Risk Management Certification Level 5: 36 employees
3. Assess and evaluate the effectiveness, adequacy, - Risk Management Certification Level 6: 1 employee
and conformance of policies, provisions, systems,
or procedures implemented in the Bank to the To ensure the availability of highly qualified personnel
applicable laws and regulations. within the Compliance Unit for effective task execution,
4. Review and/or provide recommendations on update various training programs and educational activities
and refinement of policies, provisions, systems, were conducted from January to December 2024, as
or procedures implemented in the Company to detailed below:
maintain conformance to the provisions of the
Financial Services Authority, Bank Indonesia, and
other applicable laws and regulations, including Number of
Type of Training and Education
Participants
sharia principles.
5. Take necessary measures to ensure that all policies, Classroom / Virtual Classroom
provisions, systems, procedures, and business
Aligning Strategy Execution With 1
activities operated by the Bank comply with the Environmental, Social and Governance (ESG)
provisions of the Financial Services Authority, Bank
Assessment for Junior Integrity Builder (API) 18
Indonesia, and other applicable laws and regulations. Certification
6. Perform other duties related to Compliance Function, BOD Sharing Session SDP 2024 4
including:
BTN Leadership Forum 2 - 2024 2
a. Ensure the Company’s compliance with the
commitment made to the Financial Services BTN Millenial Leaders II - Kickoff 1
Authority and/or other relevant supervisory Business Performance Through Effective 1
authorities. Coaching for Leaders
b. Conduct socialization for all employees regarding Coaching & Strategic Business Leaders 2
matters related to Compliance Function,
Millenial Leaders 2 "crafting leadership and 1
particularly in terms of applicable regulations future skill for next leaders"
from relevant regulators. BOD Talks & Meet The Expert -"Evolving in 6
c. Act as a contact person for compliance issues for Finance: Leadership, Transformation, and
Future of Banking in Indonesia"
both internal and external parties.
d. Ensure business process in Compliance Expert Talk Session "Empowering Woman 1
Leadership to Strengthen Leadership
Task Force has been in accordance with the Capability"
certification standard ISO 9001:2015 System
Expert Talk Session with Vice Minister of 3
Quality Management. Foreign Affairs, Mr. Pahala Mansury - “Crafting
Executive Savvy in Global Business Mindset”
e. Implementing ISO 37301:2021 on Compliance
Management Systems. Expert Talk Session "Empowering Women in 2
Leadership with Purpose and Impact"
f. Ensure the implementation and results of self-
assessment of corporate governance based Identification of Suspicious Financial 4
Transactions and Determination of Predi-cate
on regulations of OJK in the Holding entity, Crimes 2024
Subsidiary, the Sharia Business Unit in Bank BTN
Internalization of AML-CFT and PPPSPM 10
to ensure the Company’s quality process. Management
g. Ensure the assessment of good corporate Officer Development Program (ODP) Batch 63 1
governance implementation by third parties/
AML-CFT & PPPSPM Training 12
independents in terms of achieving the
Company’s goal.
724 PT Bank Tabungan Negara (Persero) Tbk
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Number of Number of
Type of Training and Education Type of Training and Education
Participants Participants
AML-CFT and PPPSPM Training Related to 8 Webinar FKDKP "Active Participation in 6
Individual Risk Assessment (IRA) 2024 Preventing Green Financial Crime in the
Financial Industry"
Training on Understanding and Documenting 8
Beneficial Owner (BO) Data OJK Webinar “Connecting The Dots” 1
Operation Series Training: New HCIS Cloud for 1 OJK Webinar - How to Mitigate Transition and 1
Key Users Physical Risks in the Financial Sector
Organization Design Training 1 OJK Webinar - Building Leadership Based on 3
Spirituality: A Holistic Approach to Growth and
SOP Development Training with AI 1 Business Sustainability
Presentation Skills Training 1 OJK Webinar - Enhancing Corporate 1
Performance through Artificial Intelligence
Credit Officer Certification Preparation 1
OJK Webinar - Handling Cyber Crimes, 6
Risk Management Certification Preparation 14 Including Online Gambling, as a Predicate
Level KKNI 4 Offense of Money Laundering
Sustainable Financing Training for Syndicated 5 OJK Webinar - The Role of Innovative Credit 2
Loans Scoring (ICS) in Expanding Access to Funding
Basic Sharia Banking Education (PDPS) 1 OJK Webinar "The Role of the P2SK Law in 1
Deterring Illegal Financial Service Ac-tors"
Risk Maturity Index (RMI) Evaluator Training) 1
Webinar OJK "Opportunities and Challenges 2
Preparing for Merger, Acquisition, and 1 in Personal Data Protection for Transactions in
Integration: Journey Towards a Seamless the Digital Era"
Transition
Webinar OJK - Forum for Strengthening GRC 1
Consumer Credit Process New Decision Engine 1 Functions: "Synergy and Collaboration with
and Personal Loan Ministries/Institutions and Stakeholders for
Dissemination of the Latest Internal Audit
AML-CFT and PPPSPM Refresher for High-Risk 6 Standards"
Customers
Webinar OJK "Strategies to Prevent Cyber 4
Risk Management Level KKNI 4 Refresher - 1 Attacks"
E-Learning Method
Webinar OJK - Navigating The Half: “Year 9
Risk Management Level KKNI 5 Refresher - 20 Roadmap To Success”
E-Learning Method
Workshop Indonesia Privacy Leader Summit: 3
Seminar “Financial Strategy for The Youth and 1 Two Years of the Personal Data
Gen Z in Embracing Indonesia Emas 2045”
Workshop ASEAN Corporate Governance 4
Internal Credit Consumer Level Staff 1 Scorecard (ACGS) 2024
Certification
Workshop on Recording of Personal Data 2
Risk Management Competency Test Level 8 Processing (ROPA) and Personal Data Privacy
KKNI 4 Impact Assessment (DPIA)
Supervisor Development Program (SDP) 5 Young Leaders Talk "Leading with Impact, 5
Crafting Your Success Story"
Talent Acceleration Program II - Kickoff 2
Online / Self Learning
Talent Acceleration Program 2 "Leadership 2
Session" Compliance Excellence August 2024 Edition 52
- Procedures for Implementing Anti-Money
Webinar on Retirement Planning: “Education 1 Laundering, Counter-Terrorism Financing, and
on Old Age Security (JHT) and Em-ployee Prevention of Prolifera-tion of Weapons of
Welfare for a Healthy and Happy Retirement” Mass Destruction (AML, CFT, and PFWMD)
Webinar on Retirement Planning: "Education 1 Compliance Excellence April 2024 Edition - 50
on Defined Benefit Pension Plans and Financial Government VA Services
Planning"
Compliance Excellence February 2024 Edition - 51
Webinar on Building a Privacy-First Culture in 1 Security & Digital Risk Awareness
Workplace : The Role of Human Capital in Data
Protection Compliance Excellence January 2024 Edition 50
- Special Policy & Technical Guide-lines for
Webinar FKDKP "Ensuring Compliance 2 Accounting Activities
of Financial Service Business Actors in
Supporting Inclusive Economy through Compliance Excellence July 2024 Edition - 51
Supervision, Financial Education, and Special Policy on Conflict of Interest Guidelines
Consumer Protection in the Complexity of
Financial Products" Compliance Excellence June 2024 Edition - 51
Prohibition of Gambling Activities
Webinar FKDKP "Handling Banking Crimes 15
with the Enforcement of the P2SK Law & OJK
Regulation 16 of 2023"
PT Bank Tabungan Negara (Persero) Tbk 725
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Corporate
Governance
Number of
Work Program and Implementation of
Type of Training and Education Compliance Function Duties
Participants
Compliance Excellence March 2024 Edition - 51 Referring to OJK Regulation No. 46/POJK.03/2017
Gratification Control Program and SMAP ISO
37001:2016 Policy dated July 12, 2017, concerning the Implementation
of Compliance Functions in Commercial Banks, the
Compliance Excellence May 2024 Edition - 51
Foreign Exchange Transactions (BranchFX) at compliance function is a series of ex-ante (preventive)
Branch Office
actions or steps to ensure that policies, regulations,
Compliance Excellence October 2024 Edition - 52 systems, and procedures, as well as business activities
Bancassurance Product Marketing
conducted by BTN, comply with OJK regulations, banking
Compliance Excellence September 2024 52 regulators, and applicable laws, including sharia
Edition - Data Privacy Awareness
principles for UUS. It also ensures BTN’s compliance with
ESG (Environment, Social & Governance) 50 commitments made to the Financial Services Authority
Awareness Internalization
(OJK), Bank Indonesia (BI), the Financial Transaction
Internalization of IT Regulations 51
Reports and Analysis Center (PPATK), and/or other
Internalization of Public Information Disclosure 44 relevant supervisory authorities.
(KIP)
Internalization of BTN Cash Management 48 In 2024, the implementation of the Compliance Function
Services
within the Company includes the following:
Internalization of IT, Digital & Cyber Risk 49 1. Implementation of Compliance Culture
Management 2024
All employees are required and responsible for
Internalization of the New Grading System at 48
fostering a culture of compliance. The compliance
BTN
culture is continuously developed to enhance
Internalization of the SLE Index Achievement 50
2024 awareness of compliance in performing tasks
and activities within each work unit. The Company
Internalization of Customer Data Management 45
(CIF) has formulated strategies to promote a culture
of compliance at all levels of the organization and
Internalization of Commercial Credit Recovery 51
and Resolution across all business activities consistently and
sustainably through the following initiatives:
Internalization of Legal Clinic Podcast 2024 50
a) Internalization of Bank Internal Regulations
Internalization of Corporate Loan Process 47
This program encourages employees to read and
Internalization of Respectful Workplace (RWP) 41 stay updated on internal regulations to ensure
2024
they understand and comply with all issued
Internalization of Sahabat Transformasi 36 and applicable provisions. This initiative aims to
Episode 2
strengthen the Company’s Compliance Culture
Internalization of Transformation 2024 42 and serves as a preventive measure against
Understanding Internal Regulations - BTN 50 fraud. The objective is to improve employees’
Internal Regulation Architecture
understanding by encouraging them to read
Refreshment BTN Property 2024 24 internal regulations, ensuring they are aware of
Refreshment BTN Smart Residence 32 and adhere to all relevant provisions while also
preventing fraud.
Security Awareness BTN - Fordigi 2024 1
b) Compliance Index
Socialization of Digital Risk Awareness & Cyber 19 This system is designed to monitor the
Trends
effectiveness of compliance programs in
Socialization of Profitability Measurement 16
System
mitigating compliance risks. The Compliance
Index parameters include regulatory sanctions,
Socialization of Easy in BTN Smart Residence 21
Program fraud reports, corporate culture scores,
Compliance Excellence scores, overdue but
Socialization of Umbrella Campaign Bale by 49
BTN unresolved audit findings, and the completion
percentage of Branch Business Control (BBC)
Total Participants of Education & Training 1605
reports).
726 PT Bank Tabungan Negara (Persero) Tbk
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The purpose of implementing the Compliance e) Compliance Excellence
Index is to measure, monitor, and control Compliance Excellence is the Company’s
the Compliance Culture in each work unit to strategy for providing refresher training and/or
strengthen compliance awareness, minimize internalization of regulations to all employees,
regulatory sanctions, reduce fraud, enhance fostering a strong compliance culture at all levels
corporate culture, improve understanding of the organization. The content of Compliance
of internal regulations through Compliance Excellence is based on significant and recurring
Excellence, reinforce the Bank’s commitment to audit findings, operational risk findings from the
resolving audit findings, and mitigate operational Regional Business Center and Branch Business
risks by ensuring the completion of Branch Control, new regulations from regulators, newly
Business Control (BBC) reports. issued internal bank regulations, and disciplinary
c) Branch Visits sanctions imposed by the Human Capital Unit.
The Company has conducted visits to Branch
Offices and Sharia Branch Offices to ensure The objectives of Compliance Excellence include
compliance implementation within Work internalizing and refreshing regulations for all
Units, execution of the Anti-Money Laundering employees while evaluating the role of supervisors
(AML), Counter-Terrorism Financing (CFT), and as compliance role models. This initiative helps
Prevention of the Proliferation of Weapons of cultivate a strong compliance culture, ensures
Mass Destruction (PFWMD) programs, and the employees share a common understanding of
control of gratuities. The purpose of branch visits internal regulations, and addresses key factors
is to verify that the Compliance Culture, AML, contributing to non-compliance. By raising
CFT, and PFWMD programs, and gratuity controls compliance awareness, the program provides
are well understood and properly implemented. strategic solutions to enhance adherence to
Additionally, these visits serve to gather feedback regulations. Sepanjang periode Tahun 2024, telah
and necessary information for evaluating future dilaksanakan Throughout 2024, Compliance
Compliance Culture programs. Excellence programs have been implemented
d) Optimization of the Active Role of Regional and attended by all employees, as detailed
Compliance Officers (RCO) below
The Company is committed to optimizing :
the role and active involvement of Regional
Compliance Officers (RCOs), who are responsible No. Month Materi
for monitoring and evaluating operational
Refresher on Special Policies and
compliance implementation and ensuring 1. January Technical Guidelines for Accounting
compliance culture within Branch Offices and Activities
Sharia Branch Offices. 2. February Security & Digital Risk Awareness
Gratification Control Program and SMAP
RCOs act as the Second Line of Defense at 3. March
ISO 37001:2016 Policy
Regional Offices, assisting in building and
4. April BTN Government VA Services (B-GOV VA)
monitoring compliance risk controls within their
Foreign Exchange Transactions
designated regions. This includes internalizing 5. May
(BranchFX) at Branch Offices
the Compliance Index at Branch and Sharia
6. June Prohibition of Gambling Activities
Branch Offices, conducting compliance function
implementation internalization, overseeing the Special Policy on Conflict of Interest
7. July
Guidelines
execution of AML, CFT, and PFWMD programs, and
controlling gratuities. RCOs also collaborate with Procedures for Implementing Anti-
Money Laundering, Coun-ter-Terrorism
the Regional Business Center or Branch Business 8. August Financing, and Prevention of Proliferation
Control to enhance compliance control related of Weapons of Mass Destruction (AML,
CFT, and PFWMD)
to internal oversight and optimize the use of the
Compliance Dashboard. 9. September Data Privacy Awareness
10. October Bancassurance Product Marketing
11. November BTN Current Account Products
BTN Compliance Management System
12. December
ISO 37301:2021
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Corporate
Governance
(KKB), as well as activities related to IT service
f) Compliance Broadcast
Compliance Broadcast is an initiative to foster providers and/or electronic banking product
and establish a compliance culture at all issuance, regarding the obligation to report
levels of the organization and the Company’s new product development realization to the
business activities while enhancing the regulator.
internalization and literacy of external 4) The Company has continuously developed
regulations among all employees. The types
the Compliance Dashboard to enhance
of content broadcasted include external
compliance by adding parameters and
regulations, feedback from Compliance
increasing dashboard utility. The parameters
Excellence implementation, and posters with
compliance-related messages. of the Compliance Dashboard are focused
on identifying potential compliance risks,
The objective of this program is to internalize particularly those arising from non-compliance
new regulations for all employees and with laws and regulations, including sharia
enhance literacy on compliance, gratuities, principles for Sharia Commercial Banks (BUS)
and AML, CFT, and PFWMD.
and Sharia Business Units (UUS).
2. Management of Bank Compliance Risk
The management of compliance risk is carried out
The Bank has gradually optimized the use
continuously to strengthen the compliance culture
in all business activities and organizational levels of the Compliance Dashboard to mitigate
of the Company while mitigating the Company’s compliance risks by requesting confirmation
Compliance Risk. and verification of compliance dashboard
a) Compliance Risks Faced data parameters. This ensures that relevant
One of the impacts of compliance risk exposure work units can take preventive measures to
is the possibility of sanctions such as fines and
minimize operational and compliance risks
written warnings from regulators, including
while mitigating violations of established
the Financial Services Authority (OJK), Bank
regulations.
Indonesia (BI), the Financial Transaction Reports
and Analysis Center (PPATK), and/or other 3. Bank Compliance with Regulatory Provisions and
relevant regulators. Other Laws
b) Compliance Risk Mitigation Efforts The Company has taken preventive measures to
1) The Compliance Unit, in coordination ensure that all business and operational processes
with the Reporting Responsibility Unit, comply with legal provisions, prevent compliance
Data Support Unit, and Data Owner Unit,
risks, and support sound and sustainable business
conducts discussions and coordination
growth. The Bank has established internal
related to adjustments and improvements
regulations and standard operating procedures
in reporting data. This step aims to minimize
potential compliance risks by reviewing and for all employees to foster a Compliance Culture,
synchronizing data, as well as validating the ensuring that business activities align with applicable
mapping of data sources to prevent errors in regulations and adhere to prudential principles.
reporting.
2) The Company has implemented a go-live Efforts made by the Company include:
enhancement of the Compliance Regulatory a) Internalization of New Regulatory Provisions
Management System (CRMS), which includes The Company has internalized the latest
an additional reminder feature for reporting regulations issued by regulators throughout 2024
obligations via WhatsApp to each PIC and through internal memos and email broadcasts to
Division Officer before the reporting deadline. all work units and employees, ensuring that every
3) Reminders are sent via WhatsApp and email new regulation is understood and complied
notifications to the proposing divisions for the with. This initiative ensures that each work unit
Implementation of New Bank Products (PPB) adheres to newly issued regulatory provisions
and New Activities for the Bank’s Interest and confirms that all business and operational
728 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
activities are conducted in compliance with laws d) Compliance in Office Network Expansion and
and regulations. These regulatory provisions New Bank Product Implementation
are uploaded to the Compliance Regulatory The company, through the Compliance Unit,
Management System (CRMS) as a reference and oversees and monitors the completeness of
regulatory database accessible to employees. document requirements through a compliance
b) Internal Guidelines Evaluation checklist related to the plans for opening and
The Company conducts periodic evaluations of relocating office networks, as well as the Provision
internal guidelines at least once a year, adjusting of New Bank Products (PPB). Additionally, the
as needed and aligning with changes or updates Compliance Unit also serves as a liaison with the
in regulations issued by regulators. The evaluation Regulator to consult on the Provision of New Bank
process includes analyzing the impact of new Products (PPB) and New Activities for the Bank’s
regulations on the Company’s business and Interests (KuKB) in relation to obtaining permits
operational processes, proposing necessary from the Financial Services Authority (OJK) and
adjustments to internal policies and procedures, Bank Indonesia (BI). This implementation ensures
and ensuring that work units responsible that any issues faced by the Applicant Division
for policy management conduct reviews of can be promptly resolved and that the submitted
regulatory provisions to be incorporated into the licensing documents comply with the Regulator’s
Company’s internal regulations. provisions.
e) Implementation of Compliance Function in Credit
The evaluation is conducted based on a Processes
three-pillar assessment process, involving the The Company implements the Compliance
Compliance Unit, Risk Management, and Legal Function in commercial credit business
Unit, reviewing internal regulations that include processes, including during the Pre-Credit
General Policies, Special Policies, and Technical Committee Meeting (Pre-RKK) and Credit
Guidelines. This ensures alignment with the latest Committee Meeting (RKK) through Compliance
internal company regulations and compliance Credit Consulting. Additionally, compliance
with OJK, BI, PPATK, and other relevant legal opinions/reviews are provided regarding
requirements, including Sharia Principles for the fulfillment of requirements related to the Legal
Sharia Business Unit. Lending Limit (BMPK), debtor and business
c) Compliance Review and Opinion on Business legality, and the legality of financed projects
and Operational Activities during the Pre-RKK and RKK meetings.
To ensure that all internal policies, systems, f) Implementation of Law No. 27 of 2022 on Personal
and procedures comply with applicable laws Data Protection (UU PDP)
and regulations, the Compliance Unit conducts The Company has implemented Law No. 27 of
compliance reviews and assessments of 2022 on Personal Data Protection (UU PDP) to
proposed new policies, systems, and procedures ensure compliance and alignment of business
(updates) or developments of existing processes with regulatory requirements. This
procedures. This includes compliance reviews initiative reflects the Company’s commitment to
of new product/service development or new safeguarding customer data privacy, enhancing
activities. The compliance review and opinion data security, fulfilling legal requirements,
process ensures that any product and/or activity ensuring that customer data is protected from
development, service facility enhancement, unauthorized access and data breaches, and
and internal policy adjustments do not violate building customer trust and a strong reputation.
regulatory provisions and comply with applicable
legal requirements.
PT Bank Tabungan Negara (Persero) Tbk 729
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Follow-up actions on UU PDP implementation monitors work units to ensure compliance with
include: all required commitments. These commitments
1) Internalization of Personal Data Protection may originate from OJK, BI, PPATK, and/or other
Provisions to enhance awareness and relevant authorities, as well as mandatory
understanding among all employees through reporting obligations as stipulated by the
workshops, sharing sessions, and periodic applicable regulatory provisions. The results of
e-learning programs. monitoring compliance with these commitments
2) Coordination with Data Protection Officers are regularly reported in the compliance report
to OJK and the President Director, with copies
(DPOs) at other financial institutions through
sent to the Board of Commissioners.
a Data Protection Officer Forum, ensuring
b) In implementing prudential banking principles,
that the Company’s Personal Data Protection
The Company monitors the level of compliance
program aligns with industry standards.
with these principles to ensure that there are no
3) Development of Special Policies and Technical
violations and/or breaches in their application.
Guidelines on Personal Data Protection,
Compliance is reflected in key banking ratios,
establishing benchmarks for Personal Data
including the Minimum Capital Adequacy
Processing, including Consent from Personal
Requirement (KPMM), Legal Lending Limit (BMPK),
Data Subjects, Fulfillment of Data Subject
Minimum Reserve Requirement (GWM), and Net
Rights, Recording of Data Processing Activities
Open Position (PDN).
(ROPA) and Data Privacy Impact Assessment c) The Company consistently monitors its
(DPIA), Handling Personal Data Protection commitments to OJK, BI, PPATK, and/or other
Failures, Third-party cooperation involving supervisory authorities regarding the resolution of
personal data exchange, and anctions for commitments related to external audit findings.
non-compliance with UU PDP and related This is done through the Internal Audit Unit (SKAI)
regulations. and the Compliance Unit (SKK), which have been
g) Implementation of Compliance Function in the and will continue to monitor relevant divisions
Sharia Business Unit (UUS) to ensure timely follow-up and completion of
The Company ensures Sharia Compliance in the commitments related to overdue external audit
Islamic Business Unit (UUS) in coordination with findings. The Company also ensures that all
the Sharia Supervisory Board (DPS). The Director remaining findings are addressed promptly,
of Human Capital, Compliance, and Legal, along without waiting for their official due dates.
with the Compliance Unit, collaborates with DPS d) The Company has monitored and taken follow-
through coordination meetings held at least up actions on requests for information and/
once a year. or data from OJK and BI as part of the Bank
Supervision process. Through coordination with
the relevant work units and while maintaining
The Compliance Function at UUS ensures that
data confidentiality principles, the Bank has
internal compliance policies adhere not only to
responded to and provided all requested
conventional banking regulations but also to
information and/or data within the required
Sharia principles. This guarantees that all UUS
deadlines set by OJK and BI.
products and services fully comply with Sharia
5. Implementation of Personal Data Protection
guidelines.
The Company recognizes that Personal Data
4. Bank Compliance with Commitments to Regulators
Protection is a fundamental human right, as stated
a) The Company consistently strives to fulfill all
in the 1945 Constitution of the Republic of Indonesia
commitments to OJK, BI, PPATK, and/or other
and Law No. 27 of 2022 on Personal Data Protection.
relevant authorities. To ensure compliance with
the commitments required by regulators and
In conducting all business processes, services, and
competent authorities, the Company, through
activities involving personal data, BTN is committed
the Compliance Unit, coordinates with relevant
to fulfilling its obligations as a data controller and/
divisions to assign responsibilities for reporting
or data processor in a trustworthy and responsible
obligations arising from new regulations issued by
manner. The Bank prioritizes the rights of Data
the regulators. The Compliance Unit continuously
730 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Subjects to ensure BTN’s compliance with the protection policies so they can be applied across
applicable laws and regulations all business lines of the Bank.
. 2. Workshop: BTN organizes workshops to
Personal Data Protection Officer and Active implement personal data protection controls
Management Oversight under the established framework and applicable
The Company established the Data Privacy regulations.
Department, which serves as the personal data 3. Campaign: BTN runs campaigns on Personal
protection officer under the Compliance Unit within Data Protection through its digital channels
the Directorate of Human Capital, Compliance & to ensure that all customers are aware of the
Legal, and is actively supervised by the Board of importance of Personal Data Protection.
Directors through various internal forums. The Data
Privacy Department plays a role in Developing Personal Data Protection Framework and
frameworks, and policies, and implementing personal Implementation
data protection programs. To ensure comprehensive In carrying out personal data protection activities, the
implementation of personal data protection controls Company has established a framework aligned with
Bank-wide, the data Privacy Department regularly applicable regulations and relevant best practices,
coordinated with other relevant units, including: as outlined in the following policy documents:
· Information Technology Security unit, to ensure 1. Personal Data Protection Policy.
the Security of Personal Data being processed, 2. Customer and Community Protection Policy.
reducing the risk of cyberattacks and personal
data protection failures. According to these policies, all Personal Data
· Information Technology Development Unit, Subjects (including customers, prospective
to ensure compliance with the Personal Data customers, employees, prospective employees,
Protection Law (UU PDP) in all BTN applications third parties, and other individuals) interacting
and websites. with The Company are required to complete and
· Data Management Unit, to ensure personal provide consent for the processing of their Data. The
data processing follows the principle of data Company also facilitates Personal Data Subjects
minimization and implements data privacy by in exercising their rights, such as accessing and
design. requesting corrections/updates to their Personal
· Customer Service Unit, to ensure the fulfillment Data and withdrawing consent for the processing
of personal data subject rights and to address of Personal Data, provided it does not conflict with
inquiries related to Personal Data. applicable regulations.
· Risk Management and Legal Unit, to ensure risk
mitigation for personal data processing carried For the processing of personal data carried out
out by The Company. by The Company or external parties, the Bank
· Business Unit, to ensure the implementation of implements control measures, including the
the Personal Data Protection Law (UU PDP) across provision of Records of Processing Activities (ROPA),
all BTN products and services.. Data Protection Impact Assessments (DPIA), Non-
Disclosure Agreements (NDA), and cooperation
Building a Sustainable Culture of Personal Data agreements that strongly protect and limit the
Protection at BTN processing of personal data of Data Subjects related
The Company actively implements awareness to The Company.
programs for all employees regarding personal data .
protection, which include: Transparency in Personal Data Management
1. Dissemination, Internalization, and Training: As a form of transparency to Data Subjects
The Company regularly conducts socialization regarding the types of personal data collected, the
and training programs to build awareness about processing duration, and the purposes of personal
personal data protection. These are delivered data processing, The Company has published a
through various media and are mandatory for privacy policy accessible at www.btn.co.id/privacy-
all BTN employees. Additionally, The Company policy, and other The Company digital platforms.
ensures the internalization of personal data
PT Bank Tabungan Negara (Persero) Tbk 731
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Governance
Other Compliance Functions 3. Integrated Governance Risk and Compliance
The implementation of Integrated Governance
The Company also continuously improves its business Risk and Compliance (GRC) in the company is in
processes as part of compliance activities, including: line with the company’s transformation blueprint,
1. ISO 37001:2016 Anti-Bribery Management System aiming to achieve an integrated GRC through the
In implementing ISO 37001:2016 Anti-Bribery practice of governance, risk management, and
Management System (ABMS), the Compliance Unit compliance in a unified manner. In the GRC Index
Assessment, an assessment method will be carried
serves as the Anti-Bribery Compliance Function
out for each work unit using measurement tools
(FKAP) with responsibilities including: overseeing
such as Key Performance Indicators. Each work unit
the design and implementation of ABMS, providing
will have a GRC Index, which serves as an indicator
guidance and instructions to employees regarding
for the integrated application of governance, risk
ABMS, ensuring ABMS compliance with applicable management, and compliance aspects. Bank has
standard requirements, and reporting ABMS prepared a Governance, Risk, and Compliance
performance to the Governing Body and Top roadmap 2025-2029 designed to strengthen
Management. The Company has successfully the organization’s ability to meet regulatory
maintained its ISO 37001:2016 Certification for the requirements, manage risks effectively, and
scope of Surveillance): Procurement and Fixed Asset ensure good corporate governance. This initiative
Management Division (PFAD), Commercial Banking integrates governance oversight, risk management,
Division (CMBD), Corporate Banking Division (CBD), and compliance processes to support sustainable
business growth and operational resilience.
SME Restructuring in (West Java Regional Office,
4. Implementation of the Compliance Work Unit’s Role
Jakarta II Regional Office, East Java Bali Nusra
in Personal Data Protection (Data Privacy)
Regional Office, Sumatra Regional Office, Sulawesi
The company understands that personal data
Maluku Papua Regional Regional Office, Central
protection is a fundamental human right, as outlined
Java DIY Regional Office), Wholesale Credit Risk in the 1945 Constitution of the Republic of Indonesia
Division (WRD), Small Medium Enterprise Banking and Law No. 27 of 2022 on Personal Data Protection.
Division (SMBD), and Commercial Banking Center
(Jakarta Raya, Bintaro Jaya, Bekasi, and Bandung). In carrying out all business processes, and activities
To maintain the ISO 37001:2016 ABMS certification, that involve personal data, the company is
a Surveillance Audit was conducted from October committed to fulfilling its obligations as the controller
7 to 11, 2024, by the Certification Body, resulting in and/or processor of personal data with integrity and
BTN successfully retaining its ISO 37001:2016 ABMS responsibility. Additionally, the company prioritizes
the fulfillment of personal data subjects’ rights
certification. Additionally, an audit was conducted
to ensure compliance with applicable laws and
by the Certification Boady for an extended scope
regulations
covering the Credit Operation Division (COD),
5. Business Competition Compliance Program
resulting in the Company successfully obtaining
The company has officially established the Business
certification for the extended scope. As a result, the Competition Compliance Program, as determined by
Company now holds ISO37001:2016 ABMS certification the Business Competition Supervisory Commission
for a total of 16 functional units. (KPPU) on December 13, 2024. This program aims
2. ISO 37301:2021 Compliance Management System to ensure that the company conducts its business
The company obtained ISO 37301:2021 Compliance processes under the principles of fair business
Management System certification on December competition.
30, 2022, with the scope of implementation in
the Compliance & Governance Division. The The steps that have been implemented by the
scope includes compliance functions, corporate company are as follows
governance, and anti-money laundering. The :
implementation of the ISO Compliance Management a. Improving the Business Ethics and Behavior
System provides guidance and a standardized Code of Conduct by adding elements related to
framework, as well as improvements in compliance business competition through the Joint Decree
business processes. To maintain ISO 37301:2021, a of the Board of Commissioners and Board of
Surveillance audit was conducted in 2024, and the Directors regarding the Business Ethics and
company successfully retained the ISO 37301:2021 Behavior Code of Conduct.
Compliance Management System certification.
732 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
b. Developing a Special Policy on Business Anti-Money Laundering (AML),
Competition Compliance Procedures, Number Counter-Terrorism Financing (CTF),
KK.6-J regarding Business Competition and Prevention of the Proliferation of
Compliance Procedures. Weapons of Mass Destruction (PFWMD)
c. Signing the Integrity pact for business Program
Competition compliance by the President
Director. The Company implemented Anti-Money Laundering
d. Appointing a person responsible for business (AML), Counter-Terrorism Financing (CFT), and
competition compliance. Prevention of the Proliferation of Weapons of Mass
e. Identifying and mitigating risks related to Destruction (PFWMD) programs in customer recognition
potential violations of articles in Law No. 5 of 1999. activities by referring to regulations and legislation. As
f. Conducting socialization, counseling, and part of the efforts to encourage the effectiveness of
training on business competition compliance implementing the AML, PPT, and PFWMD programs and
for all employees as a mandatory part of the to comply with regulatory requirements, the Company
business competition program. established a Special Work Unit (UKK) for AML, CFT, and
g. Establishing a supervision scheme in the form PFWMD at the Head Office. The implementation of the
of a hierarchical structure to effectively monitor AML, CFT, and PFWMD programs in Regional Offices and
the implementation of the Business Competition Branch Offices is the responsibility of each Regional
Compliance Program as outlined in the Business Office Head and Branch Manager.
Competition Compliance Procedures.
h. Establishing an internal reporting mechanism for Organizational Structure in the
suspected violations of the Business Competition Implementation of AML, CFT, and PFWMD
Law through a whistleblowing system (WBS).
i. Developing monitoring and evaluation efforts The implementation of the AML and PPT program is
to identify early potential failures in the carried out by the Special Work Unit (UKK) AML, CFT, and
implementation of the Compliance Program PFWMD which is structurally under the Compliance Work
or to detect behaviors that violate the Business Unit (SKK) of the Head Office and is directly responsible
Competition Law. to the Director who is in charge of the compliance
function which can be described as follows:
Lead Director of Compliance
Function
Reporting on the implementation of
AML, CFT, and PFWMD programs Branch Office
Head Office UKK
CMGD Head
Reporting on the Branch
implementation of Regional Office Manager
AML, CFT, and PFWMD
programs
AML Deputy Branch Sub-Branch
Financial Institution AML Advisory Manager Head
Transactions Regional Office
Custodian Unit and/ & System
& Analysis Head
or Wali Amanat Department Ensuring the
Department
implementation of AML,
CFT, and PFWMD
Customer
Deputy
Service
SBH / OSS
Supervisor
Person in charge of AML, CFT,
and PFWMD Implementation
in Regional Office (Regional
Reporting on the Compliance Specialist)
implementation of AML, CFT, Customer Customer
and PFWMD programs Service Service KCP
Coordination and supervision of
the implementation of AML, CFT,
and PFWMD
PT Bank Tabungan Negara (Persero) Tbk 733
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Governance
To implement the AML, CFT, and PFWMD programs effectively 4. Provisions related to Monitoring and Updates;
and in compliance with regulatory requirements, apart 5. Provisions related to Cross-Border Correspondent
from Special Work Unit (UKK) for AML, CFT, and PFWMD at Banking;
the Head Office, the AML, CFT, and PFWMD programs were 6. Provisions related to the implementation of Fund
also implemented at Regional Offices and Branch Offices.. Transfers;
7. Provisions related to the management of
Anti-Money Laundering and Counter- documents related to AML, CFT, and CPFWM;
Terrorism Financing Program 8. Provisions related to reporting both internal to
(AML and CFT) the bank and external to the regulators.
c. Internal Control
The implementation of the Anti-Money Laundering, Countering An effective and independent internal control system
the Financing of Terrorism, and Countering the Financing of is routinely applied to ensure compliance with the
Proliferation of Weapons of Mass Destruction (AML, CFT, and AML, CFT, and CPFWM Policies by:
CPFWM) program is carried out based on the five pillars of the 1. Adequate internal monitoring as regulated in the
implementation of the Anti-Money Laundering, Countering AML, CFT, and CPFWM Policies and Procedures;
the Financing of Terrorism, and Countering the Financing of 2. Clear authority and responsibility limits related
Proliferation of Weapons of Mass Destruction Program in the to units implementing the AML, CFT, and CPFWM
Financial Services Sector as stipulated in the Financial Services programs;
Authority Regulation (PJOK) No. 8 of 2023 regarding the 3. Independent audits are conducted to ensure the
Implementation of the Anti-Money Laundering, Countering effectiveness of the implementation of the AML,
the Financing of Terrorism, and Countering the Financing of CFT, and CPFWM program;
Proliferation of Weapons of Mass Destruction Program in the 4. Following up on all audit results both internal and
Financial Services Sector. external related to the implementation of the AML,
a. Active Supervision by the Board of Directors and CFT, and CPFWM program under the established
Commissioners timelines.
The Board of Directors and Commissioners actively d. Management Information System (MIS)
supervise the implementation of the AML, CFT, and CPFWM To monitor and identify suspicious transactions, the
program at the company to ensure that the AML, CFT, an Company continuously develops an information
CPFWM procedures are implemented effectively by: technology system, including:
1. Providing guidance on periodic reports (monthly, 1. Development of Unusual Customer Transactions
quarterly, and semi-annual) regarding the (UCT) parameters in the Bank’s AML, CFT, and
implementation of the AML, CFT, and CPFWM CPFWM applications;
program at the bank; 2. Seamless integration of the customer
2. Discussing the implementation of the AML, CFT, identification and verification system;
and CPFWM program in Board of Directors and 3. Development of a monitoring system for AML, CFT,
Commissioners meetings; and CPFWM reports;
3. Evaluating the policies and procedures related to e. Human Resources (HR)
the AML, CFT, and CPFWM program; Training and development of HR are crucial
4. Approving the Director’s report on the plan and to ensure that employees have the necessary
actual updates of customer data.. knowledge and skills to implement the AML, CFT,
b. Policies and Procedures and CPFWM programs. The Company continuously
Comprehensive policies and procedures are conducts training, internalization, and reminders on
required to identify, assess, and manage risks related the implementation of these programs to increase
to Money laundering (ML), Terrorism Financing awareness among all employees, especially those
(TF), and Proliferation Financing of Weapons of who directly interact with customers (frontliners),
Mass Destruction (PFWMD), which are reviewed employees overseeing the implementation of the
periodically. The provisions related to AML, CFT, and programs, and those involved in preparing reports to
CPFWM regulate the following matters: PPATK an OJK. The training is conducted effectively
1. Provisions related to the identification and and interactively as follows:
verification of prospective customers, customers, 1. Thematic refreshment of AML, CFT, and CPFWM for
and WIC; employees using print or digital media through
2. Provisions related to the implementation of internal Bank platforms;
Transaction Suspension and Transaction Delay; 2. Internalisasi Awareness APU, CFT dan PFWMD
3. Provisions related to the implementation of the 2024.
closure of business relationships and transaction
rejection
734 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
a) Training of Trainer and audits from the 2023 AML and CFT thematic
The Bank organizes a Training of Trainers audit.
(TOT) activity to enhance understanding of
the implementation of AML, CFT, and CPFWM Additionally, surprise reviews are carried
programs among employees who interact out periodically at Branch Offices to assess
with customers and/or WIC, such as customer employees’ understanding and evaluate the
service representatives. The expected output effectiveness of the implementation of AML, CFT,
of this activity is that the internalization and CPFWM programs.
process can be continuously carried out by
the participants to other employees, ensuring Submission of Reports and Data to Regulators and/or
that the understanding of AML, CFT, and Law Enforcement Officials
CPFWM programs is disseminated effectively, a. Submitting Financial Transaction Reports to the
consistently, and interactively. Center for Financial Transaction Reports and Analysis
b) Training on Beneficial Owner (BO) (PPATK) as follows:
The bank organizes training sessions on a. Cash Transaction Report (LTKT)
Beneficial Ownership (BO) to improve b. Suspicious Transaction Report (LTKM)
employees’ understanding of the c. International Funds Transfer Instruction Reports
implementation of AML, CFT, and CPFWM (LTKL)
programs, particularly in the execution of d. Integrated Service User Information System
Customer Due Diligence (CDD) processes for Report (SIPESAT) PT Bank Tabungan Negara
prospective customers, current customers, (Persero) Tbk 637 2023 Annual Report
and WIC with a Beneficial Owner (BO). b. Conveying Data/Information Compliance to the Law
c) Training on Understanding and Implementing Enforcement & Regulatory Officials as follows:
AML, CFT, and CPFWM Programs for High-Risk a. Information System for AML and CFT Program
Customers. (SIGAP) to the Financial Services Authority (OJK)
The Company organizes sessions to b. Anti-Money Laundering (AML) and Counter-
increase employees’ understanding in Terrorism Financing (CFT) report via Online
performing Customer Due Diligence (CDD) Reporting Application (APOLO)
and Enhance Due Diligence (EDD) on high- c. Information System for Suspected Terrorism
risk customers, enhancing vigilance against Financing (SIPENDAR) to the Center for Financial
Money Laundering, Terrorism Financing, and Transaction Reports and Analysis (PPATK)
Proliferation Financing. d. Electronic Data Exchange Application
3. AMOLA Office Battle BTN 2024 Report (PEDAL) to the Corruption Eradication
The AMOLA Office Battle BTN 2024 is a quiz Commission (KPK)
competition on AML, CFT, and CPFWM between e. Fulfillment of data requests by the Supervisory
all Branch Offices (Conventional and Sharia) and Regulatory Agency (LPP) and other Law
from each Regional Office. The participants Enforcement Officials (APGAKUM), namely
of the AMOLA Office Battle BTN 2024 are teams the Police, National Narcotics Agency (BNN),
consisting of three people, and each team must Prosecutor’s Office.
include representatives from the Customer c. Submitting reports related to the Implementation
Service Supervisor and Customer Service Staff at of General Elections and Regional Head Elections
each Branch Office. This activity aims to improve to the Center for Financial Transaction Reports and
competence and understanding of AML, CFT, and Analysis (PPATK) as follows:
CPFWM programs, as well as to enhance self- a. Monitoring the Special Campaign Fund Account
awareness regarding the importance of fostering (RKDK).
a culture of compliance in the implementation of b. Screening of political party treasurers, central,
AML, CFT, and CPFWM programs. and regional management boards.
4. Branch Visit dan Surprise Review c. Screening of the Permanent Candidate List (DCT)
Branch visits are conducted to increase of General Election and Regional Head Election
awareness at Branch offices by internalizing the participants submitted by PPATK.
program at these locations, considering factors d. Submitting all reports and requests for information
such as the distribution of Financial Transaction related to the implementation of the 2024 General
Reports (LTKM), documentation of Beneficial Election and Regional Head Election .
Owner data, incomplete CIF, high-risk customers,
PT Bank Tabungan Negara (Persero) Tbk 735
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Governance
Risk Assessment of AML, CFT, and CPFWM
The Company has conducted periodic and continuous risk assessments for Money Laundering (TPPU), Terrorism
Financing (TPPT), and Proliferation Financing of Weapons of Mass Destruction (PFWMD). In 2024, the Bank conducted
an Individual Risk Assessment (IRA) to identify, assess, and understand the risks related to TPPU, TPPT, and PPPSPM in
relation to customers, countries, or geographical areas, products, services, transactions, or distribution networks.
Financial Integrity Rating Assessment by PPATK
The Financial Integrity Rating (FIR) indicates the level of commitment, implementation, and compliance of the
reporting party with Indonesia’s Anti-Money Laundering and Counter Financing of Terrorism AMLCFT) regime. In 2024,
the Company received a “Very Good” category in the FIR, ranking above the average FIR for KBMI 3 and exceeding the
average FIR for general banking financial service providers.
Active Participation of the Bank in the AML, CFT, and CPFWM Programs Organized by Regulators/Government, including:
1. Partnership in the National Movement for the 22nd Year of the AML, CFT Regime in Indonesia;
2. Active Role in Surveys and performance Effectiveness Index Assessments by PPATK in efforts to prevent and combat
Money Laundering (TPPU) and Terrorism Financing (TPPT);
3. Participation in the Collaborative Analysis Team (CAT), a collaboration for information exchange between the
public sector, including PPATK, reporting parties, regulatory and supervisory agencies (LPP), and law enforcement;
4. Participation in the Financial Transaction Fraud Handling Center (PUSAKA);
5. Involvement in the National Discussion on PPATK together with FKDKP, and other activities related to AML, CFT, and CPFWM.
6. As part of the Bank’s commitment to supporting the eradication of illegal activities, including online gambling and
account trading, the Bank has implemented an AML, CFT, system with parameters to detect Unusual Customer
Transaction (UCT) related to gambling and conducts daily cyber patrol activities
.
Legal Case
Table of Lawsuits
Total
No. Legal Case
Civil Criminal Industrial Relations
1. Already settled (has permanent legal force) 119 14 2
2. In the process of set-tlement 177 9 2
Total 296 23 4
Legal Cases Facing The Company
Table of Legal Cases Faced by the Company
Impact on
Settlement Management’s Risk and Claim
No Case/ Claim the ompany’s Verdict
Status effort Amount
Condition
Claim filed by debtor related
The Bank files a
to the settle-ment of the Supreme Court Risk of the
legal effort for
1. certificate used aas collateral Review Process Bank paying None Rp108.000.000
Supreme Court
which has not been resolved (PK) compensation
Review (PK)
by the develop-er.
Claim for compen-sation
The Bank files a
against the Bank and external Supreme Court Risk of the
legal effort for
2. parties related to the misuse Review Process Bank paying None Rp1.317.500.000
Supreme Court
of funds placed by the (PK) compensation
Review (PK)
customer.
The Bank files a
Claim filed by the fund owner Cassation Risk of the
legal effort for
3. relat-ed to the loss of funds Process in the Bank paying None Rp33.600.000.000
Supreme Court
placed in the Bank. Supreme Court compensation
Review (PK)
The Bank files a
Claim filed by the fund owner Cassation Risk of the
legal effort for
4. relat-ed to the loss of funds Process in the Bank paying None Rp30.777.210.669
Counter-Memo for
placed in the Bank. Supreme Court compensation
Cassation
736 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Lawsuits/Important Issues Faced by The 3. Investors can directly contact the Corporate
Board of Directors and Commissioners Secretary/ Investor Relations of the Company by
sending an email to investor_relations@ btn.co.id
During 2024, no current members of the Board of The Company’s Public Information Request Service
Directors and Commissioners of the Company had through the ppid.btn.co.id website and/or the BTN
either civil or criminal legal issues. PPID android application that can be downloaded
through the smartphone of information users.
Lawsuit/Important Issues Faced By 5. The company also continuously submits information
Subsidiaries disclosure reports and/ or material facts to the
Financial Services Authority and the Indonesia Stock
Until 2024, Bank BTN does not yet have a Subsidiary, so Exchange as well as through the electronic reporting
there is no information on legal issues being faced by systems spe.ojk.go.id and idxnet.co.id and the website
Subsidiaries. www.btn.co.id.
6. Information through other media, including mass
Administrative Sanctions Imposed media (press releases), internal magazines/bulletins,
onThe Company, Members of The posters, and banners.
Board of Commissioners and Directors 7. Report submissions to regulators, analyst meetings,
by The Capital Market Authority and press conferences, and so on Information through
Other Authorities other media, including mass media (Press Releases),
internal magazines/ bulletins, posters and banners.
The Company strives to fulfill its responsibilities and In addition to more specified information about the
comply with all Laws and Regulations, Regulations of the Company, the public and investors can contact:
Financial Services Authority and other Authorities that
apply to the Company. Throughout 2023, there were
no administrative sanctions imposed on the Company Corporate Secretary
that affected the continuity of the Company’s business Ramon Armando
Menara BTN
and there were no administrative sanctions imposed on
Jl. Gajah Mada No. 1, Jakarta Pusat 10130
members of the Board of Directors or members of the Telp: (021) 6336789 ext. 2003
Company’s Board of Commissioners Faks: (021) 6336719
Email: csd@btn.co.id
Access to Company Information and
Data
Investor Relations
The Company provides access to information and
data, both financial and non-financial related reports The Company always maintains a harmonious
to the public in a transparent manner through various relationship with shareholders, potential investors,
media such as websites (in two languages), mass analysts and other capital market communities
media (press releases), internal magazines/ bulletins, by holding regular activities such as meetings with
meetings with analysts, IDX official website, product analysts/investors on a national and international scale
posters and banners, corporate actions, Company as well as performance exposure to the public. The
presentation materials to the public and so on. Access Company also fulfills information disclosure obligations
to Company information regarding financial and as regulated in the Capital Market such as Disclosure
company information, among others, can be done of Material Information or Facts, Financial Statements,
through the following media: Annual Reports and Certain Shareholders Reports.
1. Website www.btn.co.id which is presented in
Indonesian and English, as well as conveys The contacts for the Company’s Investor Relations are
information regarding the following: as follows:
a. Shareholder information up to individual ultimate
owners;
b. Financial performance analysis; Investor Relations
c. Annual financial statements for the last 5 years; Winang Budoyo
PT Bank Tabungan Negara (Persero) Tbk
and Menara BTN Lt. 16, Jl. Gajah Mada No. 1
d. Profile of the Board of Commissioners and the Jakarta 10130 Indonesia
Telp : +62 21 63870107
Board of Directors. Email : investor_relations@btn.co.id
2. For more information, customers can contact BTN Website : https://www.btn.co.id/Investor-Relation-Home
Call 1500 286 or email btncontactcenter@btn.co.id
or csd@btn.co.id.
PT Bank Tabungan Negara (Persero) Tbk 737
Page 307
Corporate
Governance
Profile of Investor Relations Head
Educational Background
• S1 Bachelor of Economics – Universitas Indonesia
• S2 Master of Economic Studies – University of Queensland
Certification
-
Work Experience
• Investor Relations & Research Division Head and Chief Economist BTN
(2020 – present)
• Investor Relations Department Head and Chief Economist BTN (2018 –2020)
Legal Basis for Appointment
21/KUASA/DIR/2020 dated April 28 2020
Winang Budoyo
Investor Relations Head
Indonesian Citizen,
55 years ols as of December 2024,
domiciled in Bekasi.
Investor Relation’s Duty and Responsibilities 5. Supporting the reporting process to regulators to
fulfil the compliance functions in accordance with
Relations actively organizes meeting forums with applicable regulations.
analysts, investors, rating agencies and other capital 6. Managing the Bank’s performance communication
market communities to ensure that information activities to the public, Bank Investors, and the
disclosure can be carried out properly. The authority of Capital Market.
Investor Relations following the Special Policy (KK) 9-AA 7. Ensuring the quality of data communicated in terms
is as follows: of validity, accuracy, and sources of information
1. Manage all communication activities with analysts, to provide appropriate information regarding the
investors and the capital market community to company’s performance and prospects to investors
provide an overview of the company’s performance as well as optimizing investment in the Bank.
and prospects to analysts and investors. 8. Proactively providing information to the capital
2. Managing all communication activities with markets community and seeking opinions on
analysts and investors, including the capital market strategic matters.
community starting from communicating Bank BTN’s 9. Managing the procurement of Investor Relations
performance and developing an appropriate image, Communication Activities and meetings with other
to carrying out communication programs to the stakeholders regarding the delivery of company
capital market community to provide an overview business and financial information to provide
of the company’s performance and prospects to company prospects to investors in optimizing
analysts and investors. investment in Bank BTN.
3. Ensure that the quality of data collected regarding 10. Preparing presentation materials for Investor
business performance and prospects is valid and Relations communication activities.
accurate data to be communicated to the investor 11. Providing Bank data and information regarding Bank
community and capital market community in order performance through the Investor Relations website
to optimize investment in the Company. Manage and to provide easier and wider access, in which the
ensure accurate data collection activities to support information includes:
analysis and modeling to optimize investment in the a. Monthly and quarterly financial reports, Liquidity
company. Sufficiency Ratio Report (LCR), Net Stable Funding
4. Managing the availability of reports related to investor Report (NSFR), Risk Exposure and Capital Report,
responses, valuation, and stock performance to the Entity Financial Report, and Leverage Ratio
Board of Directors to provide opinions in preparing Report following the Financial Services Authority
the company’s business and financial strategies. (OJK) requirements as a banking company in
Indonesia.
738 PT Bank Tabungan Negara (Persero) Tbk
Page 308
2024
Annual Report
b. Publication of consolidated financial reports
Date Rating Agency
every quarter and audited for the year-end
period in accordance with the Financial Services June 20, 2024 Pefindo
Authority (OJK) requirements as a public September 19, 2024 Fitch Ratings
company as well as presentation materials for
November 20, 2024 Moody’s
the Analyst Meeting.
c. Annual Report which is a comprehensive report
for the public and stakeholders on Bank BTN’s 3. Interactions and discussions with investors and
performance achievements, business, and other analysts in conference meetings or non-deal
activities. roadshows throughout the year..
The basic principles used by Investor Relations in
communicating with the capital market community are: Date Activities
1. Fair disclosure of information by taking into
January 12, 2024 UBS Banks Day
account the principles of equitable treatment and
transparency. Local Non-Deal Roadshow with CGS
January 22-26, 2024
International
2. Information is provided by adhering to the
Virtual Regional Small cap Book
precautionary principle and taking into account the January 30, 2024
Conference with RHB Securi-ties
applicable confidentiality provisions in the banking
Regional Non-Deal Roadshow with
sector. February 19 - 22, 2024
CGS International
EFG one-on-one Conference Forum
The public exposure methods used are as follows: March 4, 2024
with EFG Hermes
1. Direct, which includes: General Meetings of
March 6, 2024 Mandiri Investment Forum
Shareholders, Public Expose, Non Deal Roadshow,
Europe Non-Deal Roadshow with UBS
Investor Conference, Press Conference, 1-on-1 April 15 - 19, 2024
Global Securities
Meetings, Group Meetings, Conference Call, Branch
Local Non-Deal Roadshow with BNI
Visits and Site Visits. May 6 - 8, 2024
Sekuritas
2. Indirect, which includes Annual Reports, Published
13 - 14 May 2024 Macquarie Asia Conference 2024
Financial Statements, Press Releases, Website,
Broadcast Media (TV, Newspaper, Online Media), June 10, 2024 Macquarie Asean Banks Day Tour
Social . June 13, 2024 CLSA Asean Forum
August 27, 2024 Public Expose Live 2024
Implementation of Investor Relations Duties
August 28, 2024 Macquarie ASEAN Conference 2024
A. Investor Relations Activity September 23 - 27, Europe Non-Deal Roadshow with UBS
2024 Global Securities
In 2024, activities and interactions of the Investor
Relations unit with investors, analysts, rating agencies, September 25, 2024 UBS Mid Caps Day 2024
and capital market communities, are as follows: Regional Non-Deal Roadshow with
October 23 - 25, 2024
UBS Global Securities
1. 4 (Four) Analyst Meetings throughout the year.
Australia Non-Deal Roadshow with
October 28 - 29, 2024
UBS Macquarie Securities
Date Topic Description November 5, 2024 Site Visit Investor
Nomura Verdhana Indonesia
February 12, Analyst Meeting Video Conference November 7, 2024
Conference 2024
2024 FY23 (audited) Call
Local Non-Deal Roadshow BRI
Analyst Meeting Video Conference December 11 - 12, 2024
April 25, 2024 Danareksa Sekuritas
1Q24 (unaudited) Call
Analyst Meeting Video Conference
July 25, 2024
1H24 (unaudited) Call Throughout 2024, the Company has fulfilled offline
Analyst Meeting and online conference calls from capital market
November 28, Video Conference
9M24 (limited communities, some involving the Board of Directors or
204 Call
review)
the Investor Relations unit.
2. Organizing Annual Reviews with national and
international rating agencies which were held 3
(three) times a year.
PT Bank Tabungan Negara (Persero) Tbk 739
Page 309
Corporate
Governance
Participant Number of Activi-ties
Media Exposure
Analyst 84 From January to December 31, 2024, the company
Local Investors 58 got wide positive media coverage in print, online,
and electronic mass media. Throughout the year, the
Foreign Investors 103
Company has distributed 107 (a hundred and seven)
Rating Agency 3 press releases to mass media and 88 (eighty-eight)
Total 248 official photo news sent to the press. Therefore in the
same period, the company got high exposure with
more than 25.603 media coverage and 24.600 from the
The Investor Relations Unit periodically submits reports whole coverages are positive coverage. In total, 94% of
on the development of the Company’s shares, including the coverage was published by online media such as
unusual market activities, and reports related to inputs, Kompas.com, kontan.co.id, bisnis.com, poskota.co.id,
responses and expectations of investors, analysts and detik.com.
and other capital market communities towards the
Company’s business development and performance
improvement.
Distribution of BTN News Media Categories
Electronic Media (TV) : 347 Coverage
Print Media : 1.318 Articles
1%
5%
Electronic Media (Radio) : 1 Broadcast
Print Media : 1.318 Articles
Online media : 23.937 Articles
Electronic Media (TV) : 347 Coverage
Electronic Media (Radio) : 1 Broadcast
Online media : 23.937 Articles
94%
TOP 10 BTN Media
Print Media Online Media Electronic Media (TV)
Kontan 402 kontan.co.id 835 IDX CHANNEL 84
Bisnis
198 bisnis.com 535 CNBC Indonesia 33
Indonesia
Investor
165 poskota.co.id 474 VOI 31
Daily
Rakyat
118 detik.com 411 Kontan TV 31
Merdeka
Neraca 77 msn.com 404 Garuda TV 20
Media
64 idxchannel.com 401 Inews TV 20
Indonesia
Koran
35 kompas.com 349 Metro TV 16
Jakarta
Jawa Pos 34 cnbcindonesia,com 338 CNNIndonesia 12
Majalah
29 emitennews.com 296 Liputan 6 7
Info Bank
Solopos 26 wartaekonomi.com 271 Indosiar 6
740 PT Bank Tabungan Negara (Persero) Tbk
Page 310
2024
Annual Report
Press Release
No. Date Title
1. January 5, 2024 With Rp 174 Million Prize, BTN Holds Journalism and Photo Awards Ahead of 74th Anniversary.
2. January 7, 2024 Collaborating with AMC, Bank BTN Successfully Cuts Nearly IDR 900 Billions of NPL
3. January 8, 2024 35 Years Mortgage Scheme Will Offer Convenience for Millennials and Gen Z
4. January 9, 2024 Strong Commitment to Implement ESG, Bank BTN Excels in Sustainable Transformation
Encouraging the Implementation of ESG, Bank BTN Becomes a Member of United Nations Environment
5. January 15, 2024
Programme Financial Initiative (UNEP FI)
6. January 24, 2024 BTN Syariah Assets Are Expected To Exceed Idr 50 Trillion
7. January 25, 2024 BTN Projects That the Property Sector in 2024 Will be Bright
8. January 26, 2024 Launching the Travel Xperience Program, BTN Targets Priority Customer Funds to Reach IDR 57 Trillion
9. January 30, 2024 BTN Projects 12 Percent Growth in Home Sales
10. February 2, 2024 From Gen Z to Entrepreneurs Can Now Afford Houses with Syariah Scheme
11. February 2, 2024 BTN’s Steps in the Mission of Saving Bank Muamalat are Worth Appre-ciating
12. February 4, 2024 BTN has Distributed IDR 52 Trillion to Informal Sectors
13. February 6, 2024 Celebrating 74th Anniversary, BTN Launch “Serba 74” Promo
14. February 12, 2024 A Successful Transformation, BTN Gains IDR 3.5 Trillion Profits
15. March 3, 2024 Coming Up with New Logo, BTN Gains More Confident
16. March 6, 2024 BTN’S Annual Agm Shares Idr 700.19 Billion Dividend
17. March 9, 2024 LAUNCHING CONTACTLESS VISA DEBIT CARD, BTN IS OPTIMIST TO REACH 20% TRANSACTIONS
18. March 10, 2024 The Jakarta International Marathon 2024 Will Be Held on the DKI Jakarta Anniversary Date
19. March 13, 2024 Launching 4 New Features, BTN Mobile Gets More Ambitious This Year
20. March 22, 2024 Aiming At The Emerging Affluent Segment, BTN Launches BTN Prospera
21. March 26, 2024 BTN Held State-Owned Enterprise (BUMN) Safari Ramadhan 2024 Pro-gram
22. March 27, 2024 Welcoming Eid, BTN Prepares Idr 39.44 Trillion Cash Supply
23. March 28, 2024 BTN Supports Flood Victims in Central Java
24. April 3, 2024 BTN Board of Directors Held Safari Ramadan Simultaneously in Various Regions
25. April 17, 2024 Accelerating Employee Development, BTN Ranks in the Top 3 for Career Development
26. April 25, 2024 In Quarter I - 2024, BTN Credit Distribution and Financial Performance Reached IDR 344.2 Trillion
Collaborating With Corruption Eradication Commission (Kpk), Btn Strengthens Employee Family
27. April 26, 2024
Integrity
28. May 2, 2024 Celebrating Kartini Day: BUMN Srikandi Conduct Education Session Re-garding Property Investment
29. May 5, 2024 Consistently Carrying Out Its Role, BTN Wins Best Savings Bank Award
30. May 8, 2024 Come Across the Potentials of Property Industry in Cirebon, BTN Relo-cates its Branch Office
Due To Fraudulent Investments In Btn, Ombudsman Invites The Financial Service Authority (Ojk),
31. May 8, 2024 Indonesia Deposit In-Surance Corporation (Idic), And The Ministry Of State-Owned Enterprises
(Bumn)
32. May 21, 2024 Encouraging non-subsidized mortgage (KPR), BTN Officially Opens Three Sales Centers in Three Big Cities.
Driving the Revolution Through AI, BTN Maximizes Digital Transfor-mation and Focuses on Customer-
33. May 22, 2024
Centricity
34. May 24, 2024 Collaborating with Volunteers from Bakti BUMN, BTN Fights Bullying
35. May 26, 2024 BTN Syariah Recognized as Indonesia’s Best Domestic Islamic Bank
36. May 30, 2024 BTN Aims Business Development Potentials in ITS
37. June 10, 2024 BTN Wins 2 Awards for Best Corporate Emission Reduction Transparency 2024
38. June 11, 2024 BTN JAKIM 2024 Proud to Get the title World Athletics Label Road Races
39. June 4, 2024 Runners High Enthusiasms Got BTN JAKARTA INTERNATIONAL MARA-THON (JAKIM) 2024 Tickets Sold Out
PT Bank Tabungan Negara (Persero) Tbk 741
Page 311
Corporate
Governance
No. Date Title
The President Appreciates BTN’s Involvement In Building The Future Of The Nation In Indonesia’s New
40. June 5, 2024
Capital City (Ikn)
41. June 13, 2024 BTN Prepares Strong Human Resources in IT to Face the Development of AI Technology
For a Healthy Jakarta, Local Government Encourages Citizens to Support the International Marathon
42. June 13, 2024
Event."
43. June 18, 2024 Jakarta International Marathon 2024 is On Going, See 36 Roads That Will be Closed
As the Jakarta International Marathon (JAKIM) 2024 is Held, Here are the Parking Spots and Public
44. June 18, 2024
Transportation
45. June 19, 2024 Kemenparekraf Supports BTN JAKIM 2024
46. June 21, 2024 BTN Jakim Racers Pick Their Race Pack Before The Closing To-Morrow
47. June 22, 2024 Celebrating Jakarta's Anniversary, Btn Launches Qris Trans-Action Promo “Serba Idr 497” In BTN Jakim
48. June 23, 2024 BTN Jakarta International Marathon 2024 Successfully Held
49. June 28, 2024 BTN Takes Note On On Track Achievement Starting From May 2024
50. June 30, 2024 Getting More Innovative, BTN Launches 3 New Feature In Btn Mobile
51. July 4, 2024 BTN Gets the ABF Wholesale Banking Awards 2024
52. July 4, 2024 BTN Prioritas Gain ABF Retail Banking Awards 2024
53. July 11, 2024 BTN Embraces Young Developers to Reduce Housing Backlog
54. July 15, 2024 Encouraging The Economic Growth At Pidie, BTN Opens The Syariah Office Branch
55. July 19, 2024 BTN Gains Euromoney Awards For Exellence 2024
56. July 23, 2024 ID FOOD Collaborates with BTN to Tackle Stunting Issue
57. July 25, 2024 Financial Performance in Semester I/2024: Credits and Financing in BTN Reach IDR 352 Trillions
Winning the Asean Risk Champion Award 2024, BTN Outstands Asean Corporations In Risk
58. July 29, 2024
Management
59. July 31, 2024 Boosting Credit Distribution, BTN Held A Mass Credit Agree-Ment
60. August 2, 2024 BTN Syariah and PP Muhammadiyah Strengthen Their Collaboration
61. August 15, 2024 Consistently Applying Sustainable Banking, BTN Win Esg Initia-Tives Awards (Eia) 2024
62. August 23, 2024 Developing Property Potential In Sumatera, BTN Invites Stu-Dents In Pekanbaru To Become Developers
63. August 27, 2024 On Track Pergormance, A New Scheme Of Subsidy Is Required To Reduce The Housing Backlog
64. August 29, 2024 BTN Spares Financing Support For 150.000 Low-Emission Houses
65. August 29, 2024 Improving efficiency and transparency, BTN Implements E2E Procure-ment
66. September 4, 2024 National Customer Day: BTN Improves Its Service As Transac-Tional Bank
BTN Gets High Appreciation as Encouraging the Rumah Murah (Cheap Housing) Program Despite
67. September 7, 2024
the Increase of BI Rate
68. September 11, 2024 To Improve the Services, BTN Expands Network to Campuses
69. September 13, 2024 In August 2024, BTN Notes on Credit Distribution as Committed
BTN and Syailendra Capital Collaborates and Launch 2 Reksa Dana Unggulan Products in BTN Mobile
70. September 26, 2024
Feature and Distributed by BTN Pro-fessional Staff
71. September 27, 2024 From 2020-2024, BTN Assets Increases By 26%
72. September 29, 2024 Leading In Creativity And Esg Innovation, BTN Wins The Idea-Ward 2024
BTN Mobile App, A Pioneer in Mortgage digitalization in Indonesia with Integrated House Searching
73. September 30, 2024
feature
742 PT Bank Tabungan Negara (Persero) Tbk
Page 312
2024
Annual Report
No. Date Title
To Improve the MSME Kriya Sector, the State-Owned Enterprise Busi-ness (BUMN) Held “BerKRIYAsi”
74. October 7, 2024
in Jakarta and Makassar
75. October 9, 2024 Wins the ARA 2023, BTN Rank Increases
76. October 15, 2024 Encouraging BUMN to be Super Learner, BTN Commits to Provides High Quality Human Resources
77. October 16, 2024 Collaborating With Amartha, BTN Expands Financial Support For Msme
78. October 17, 2024 BTN Offer 74% Discount In “Umkm Bekriyasi” Bazaar In Sarinah
79. October 17, 2024 Genjot Pembiayaan Perumahan
80. October 17, 2024 Improving Human Resource Quality, BTN Creates Learning Center in Bandung
81. October 18, 2024 Networking with Quality Talents, BTN Strengthens its Partnership with Top Universities
82. October 18, 2024 Proposing the Ecofriendly Concept, BTN Conducted Groundbreaking in Gandul Ecopark
83. October 19, 2024 A Complete Support Kit from BTN to MSME, from Financing to BUMN MSME Bazaar in Sarinah
84. October 20, 2024 3 Million Homes Program Boosts Economy, People Have More Chance to Own a House
Overseeing 3 Million Houses Program, BTN And Unnes Col-Laborates To Prepare High Quality Human
85. October 23, 2024
Resources In Digital Era
86. October 24, 2024 “BerKRIYAsi” event in Makassar Shows BTN Consistency in Supporting the Development of MSME
87. October 24, 2024 BTN is Committed to Protect Personal Information of Its Customers
88. October 29, 2024 Gojek Driver Partners in Bogor, Yogyakarta, dan Semarang have Their Dream House
89. November 5, 2024 Supported by KPR, BTN is Optimistic that Credit Growth is on Target
90. November 7, 2024 BTN and UNTAN Strengthen Strategic Collaboration to Reach Indonesia Emas 2045
91. November 8, 2024 To 3 Ministers, BTN Board Of Directors Presented The Solution Of 3 Million House Program Achievements
92. November 12, 2024 Innovative In Esg Leads BTN To Win The Global Retail Banking Innovation Awards 2024
93. November 13, 2024 Aiming to the Emerging Affluent Segment, BTN Launches BTN Prospera Debit Card
94. November 14, 2024 Targeting Cheap Funds, BTN Partners with UPN Veteran Yogyakarta
95. November 19, 2024 Cost of Funds Still High, Banks Experience Profit Pressure
96. November 22, 2024 Implementing Esg Champion, BTN Got Green Building CertifiCation
97. November 26, 2024 To Boost Innovation in Housing Business, BTN Held Housingpreneur Competition
98. November 29, 2024 High Cost Of Fund Causes BTN Credits And Third-Party Funds Grow Above The Industry
99. November 29, 2024 3 Million House Program Got Support Across Ministries
100. December 10, 2024 Celebrating KPR 48Th Anniversary, BTN Offers 3.48% Interest
Ara, the Minister of Housing and Residential Areas Compliments the Ministry of State-Owned
101. December 12, 2024 Enterprises (BUMN), Within 2 Months of Prabowo’s Governmental Period, 30.000 House Units Financial
Has been Distributed.
102. December 13, 2024 Near Christmas and New Year, BTN Provides Cash as Many as IDR 20.37 Trillions
103. December 15, 2024 Celebrating KPR 48Th Anniversary, BTN Held Bale (Super App) Soft Launching
Dahsyat Baru 2 Bulan, Pemerintahan Prabowo Sudah Salurkan Pem-biayaan 30.000 Unit Rumah
104. December 15, 2024
Gebrakan 2 Bulan Pemerintahan Prabowo, Salurkan Pembiayaan 30.000 Unit Rumah
105. December 27, 2024 Going on with the Transformation, BTN Improves the Human Resource Quality using the AI
106. December 30, 2024 BTN Syariah Embraces Sun Life Indonesia And Launched Salam Berkah Amanah Insurance
107. December 31, 2024 A Solid Performance, BTN Records Credits and Third Party Fund (DPK) Increases in November 2024
PT Bank Tabungan Negara (Persero) Tbk 743
Page 313
Corporate
Governance
Media Briefing/Press Conference
No. Month Activity Media Briefing and Press Conference Theme Title
Press Conference on 2023
1. February 12, 2024 Successful Transformation, BTN Records IDR 3.5 Trillion Profit
Performance Presentation
Press Conference: Launching of
2. March 3, 2024 BTN Launches New Logo
New Logo
3. March 6, 2024 Press Conference: AGMS Results BTN Agms Distributes Idr 700.19 M Dividend
4. March 9, 2024 Press Conference: BTN Jakim 2024 BTN Jakim 2024 Ready To Implement 3S
Press Conference: BTN Prospera
5. March 22, 2024 BTN Prospera Launched, Targetting Idr 8 Trillion In Cheap Funds
Launched
Breaking Fast with Managing Help Reduce Backlog, Btn Proposes New Scheme For Subsidized
6. April 4, 2024
Editor Mortgage
Press Conference on Ombudsman
7. May 8, 204 and BTN Explanation Regarding BTN Invites Customers To Take Legal Course
Customer Fund Claims
Press Conference on the
8. June 23, 2024 BTN Jakim 2024 Successful
Implementation of BTN Jakim 2024
Public Expose Online public expose Performance On Track New Subsidy Scheme Needed To Reduce
9. August 27, 2024
activity with idx and media Housing Backlog
Media Coverage & Doorstep
BTN Prepares Financing Support For 150,000 Low-Emission
10. August 29, 2024 Groundbreaking of Low Emission
Houses
Houses in Bekasi, West Java
Launch and Press Conference
BTN-Syailendra Capital Synergy, Presents Two Leading Mutual
11. September 26, 2024 of BTN and Syailendra Capital
Fund Products
Cooperation
Coverage and Doorstep with Three
Ministers, BTN President Director Together With Three Ministers, BTN's Director Explains Solutions
12. November 8, 2024
Explains Solutions to Achieve 3 To Achieve The Three Million Houses Program
Million Houses Program
Coverage and Doorstep Cross-
13. November 29, 2024 Ministry Dialogue for 3 Million The 3 Million Houses Program Gets Cross-Ministry Support
Houses Program
Coverage and Doorstep of Mass
Minister Ara Praises Ministry Of Soes, In 2 Months Of Prabowo
14. December 12, 2024 KPR Contract in Pondok Taktakan
Government BTN Distributes 30,000 Mortgage Units
Banten
Media Briefing Sneak Peak Bale
15. December 13, 2024 Availability of Natanru Holiday Cash
By BTN
Coverage and Doorstep of KPR
16. December 15, 2024 BTN Holds Soft Launching of Bale
Anniversary -48
Bulletin
Volume Theme
Paras I Edition 2024 Bank BTN New Spirit
Paras II Edition 2024 A Home for Best Talents in Indonesia
Paras III Edition 2024 BTN ESG Strategy in Creating Harmony
Paras IV Edition 2024 BTN Towards 3 Million House Program of Asta Cita
744 PT Bank Tabungan Negara (Persero) Tbk
Page 314
2024
Annual Report
Transparency In Report Submission
The Company fulfills its obligations to Stakeholders and OJK in accordance with the provisions, including related to
transparency and publication of financial and non-financial conditions as follows:
- Other information aimed at supporting information disclosure, financial education and services to the public BTN
Financial Literacy and Inclusion
- Report on the Implementation of Financial Literacy and Inclusion Activities in 2024: reported every semester.
During 2024, various Financial Literacy and Inclusion activities that had been reported to the regulators (BI and OJK)
were as followS:
Activity
Period
No. Province Regency/City
(Month) Type of
Activity Name
Activity
The Special Capi-tal Administrative City
1. January Market Outlook 2024 (Jakarta) Conventional
Region of Jakarta of Central Jakarta
2. January East Java Surabaya City Market Outlook 2024 (Surabaya) Conventional
3. March Central Java Sukoharjo Regency Hajj Planning Education from an Early Age sharia
Financial Education for debtors / prospective
4. March East Java Malang City debt-ors who are members of the MSME Conventional
entrepreneur association
Financial Planning for Investment in Preparation
5. February South East Sula-wesi Baubau City Conventional
for Retirement
Financial Planning for Investment in Preparation
The Special Re-gion
6. June Yogyakarta City for Retirement - Socialization of Financial Conventional
of Yogyakar-ta
Services and Asabri Program
Socialization of Financial Literacy for Lecturers
7. June East Java Jember Regency and Employees of the University of Jember Conventional
Education Institute
Socialization of Financial Literacy for Lecturers
The Special Capi-tal Administrative City
8. February and Employees of UIN Jakarta Educational sharia
Region of Jakarta of Central Jakarta
Institutions
Socialization of financial management for
9. February North Maluku Ternate City students receiving Indonesia Smart College
Card (KIPK)
The Special Capi-tal Administrative City KCP Agung Sedayu Status Improvement (Office
10. March Conventional
Region of Jakarta of North Jakarta Network Addition)
11. June West Java Bekasi Regency Outlet Relocation (Office Network Addition) Conventional
12. June Banten Serang Regency Outlet Relocation (Office Network Addition) Conventional
Banyuwangi
13. June East Java Outlet Relocation (Office Network Addition) Conventional
Regency
14. June Central Java Klaten Regency Outlet Relocation (Office Network Addition) Conventional
15. June North Maluku Ternate City Outlet Relocation (Office Network Addition) Conventional
16. June West Java Karawang Regency Outlet Relocation (Office Network Addition) Conventional
17. June Central Java Semarang Regency Outlet Relocation (Office Network Addition) Conventional
18. June West Java Karawang Regency Outlet Relocation (Office Network Addition) Conventional
Early Hajj Saving Education for Kindergarten
The Special Capi-tal Administrative City
19. September Chil-dren at KCP BTN Syariah Jakarta Kebon sharia
Region of Jakarta of West Jakarta
Jeruk
The Special Capi-tal Administrative City
20. September Ministry of Finance UMKM Bazaar Conventional
Region of Jakarta of Central Jakarta
The Special Capi-tal Administrative City Socialization of Hajj and Umrah programs &
21. September sharia
Region of Jakarta of South Jakarta indi-vidual sharia investments SMPN 104
22. September Banten Tangerang Regency Financial Education to Majels Ta'lim Tangerang Conventional
PT Bank Tabungan Negara (Persero) Tbk 745
Page 315
Corporate
Governance
Activity
Period
No. Province Regency/City
(Month) Type of
Activity Name
Activity
The Special Capi-tal Administrative City
23. September Socialization of Purwaganda Conventional
Region of Jakarta of North Jakarta
The Special Capi-tal Administrative City
24. September Literacy Party at Taman Ismail Marzuki Conventional
Region of Jakarta of Central Jakarta
The Special Capi-tal Administrative City
25. September MSME Socialization at Fresh Market PIK Conventional
Region of Jakarta of North Jakarta
South Tangerang Financial Socialization at Trek Mandone Gen 8
26. September Banten Conventional
City Showcase Event
South Tangerang Socialization to the Public, Notary Community &
27. September Banten Conventional
City BPN at Jawara RUN 2024
28. September West Java Bogor City Socialization of Kawungluwuk Savings Conventional
29. September West Java Depok City Socialization of Savings at SDIT An Nahl Conventional
30. September West Java Bogor City Socialization of QRIS to MSMEs Conventional
31. September West Java Bogor Regency Socialization of Future Preparation Savings Conventional
The Special Capi-tal Administrative City
32. September Socialization of Savings at the Subdistrict Office Conventional
Region of Jakarta of East Jakarta
The Special Capi-tal Administrative City Socialization of Savings, Credit, and Cashless
33. September Conventional
Region of Jakarta of East Jakarta Pay-ments
Socialization of Savings at LabSchool UNW
34. September Central Java Semarang Regency Conventional
Ungar-an
35. September Central Java Semarang Regency Socialization of Savings at UNAKI Conventional
Financial Management Socialization with the
36. September East Java Malang City Conventional
Ma-lang Big Market Traders Association (P3BM)
37. September East Java Surabaya City Financial Socialization with Developer Partners Conventional
Banyuwangi Financial Socialization with Banyuwangi Prison
38. September East Java Conventional
Regency Officers
39. September East Java Madiun City Financial Socialization with PDAM Madiun Conventional
40. September East Java Malang City Socialization of QRIS & BPJS Conventional
41. September East Java Mojokerto City Socialization of Saving Habits Conventional
Financial Education and Banking System
42. September West Java Bekasi Regency Regula-tion for Students of MM2100 Industrial Conventional
Partners
Socialization of QRIS Usage as a Payment
43. September West Java Bekasi City System at the SD Al-Azhar 23 Jatikramat Conventional
Canteen
Socialization of QRIS Usage as a Payment
44. September West Java Karawang Regency Conventional
System at the UNSIKA Business Center Canteen
45. September South East Sula-wesi Kendari City Beauty Contest for BLU (Public Service Agency) Conventional
46. September North Maluku Ternate City Socialization of Financial Management Conventional
Socialization of Transactional Ease Using Bank
47. September Maluku Ambon City Accounts and Payment Methods for Education Conventional
Fees
Socialization of Fund and Financing Products
48. September Bengkulu Bengkulu City at the Women’s Correctional Facility Class II B sharia
Bengkulu
49. September Riau Pekanbaru City Socialization of Fund and Financing Products sharia
50. September Riau Pekanbaru City Socialization of Fund and Financing Products sharia
51. September East Java Surabaya City Audience with the Surabaya District Court Conventional
The Special Capi-tal Administrative City Kompas Gramedia Cup – Kompas Gramedia
52. September Conventional
Region of Jakarta of Central Jakarta Cup Sports Area, Palmerah Selatan
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2024
Annual Report
Activity
Period
No. Province Regency/City
(Month) Type of
Activity Name
Activity
The Special Capi-tal Administrative City Sharing Session with the Government
53. September Conventional
Region of Jakarta of Central Jakarta Investment Center
The Special Re-gion
54. September Yogyakarta City Workshop on Open Banking with UNS Conventional
of Yogyakar-ta
The Special Capi-tal Administrative City
55. September Smart Investment Talk Conventional
Region of Jakarta of South Jakarta
56. September East Kalimantan Balikpapan City Outreach Program - BTN Greets Conventional
Outreach Program - Socialization of KUR with
57. September Central Kaliman-tan Palangkaraya City Conventional
KADIN KALTENG
Outreach Program - Socialization of MLT
58. September East Kalimantan Samarinda City Conventional
Program with BPJS TK for Mining Employees
Outreach Program - Socialization of MLT
59. September East Kalimantan Balikpapan City Conventional
Program with BPJS TK for Doctors & Nurses
60. September South Kaliman-tan Banjarbaru City Outreach Program - BTN Greets Conventional
61. Sept mber South Kaliman-tan Banjarbaru City Socialization with APJI DPC Banjarbaru Conventional
62. September West Kalimantan Pontianak City BTN Greets - Socialization with MSMEs Conventional
63. September Central Kaliman-tan Palangkaraya City BTN Greets - Outreach Program for MSMEs Conventional
Socialization of MLT Program with PT Borneo
64. September Central Kaliman-tan Palangkaraya City Conventional
Makmur Lestari
65. September West Kalimantan Pontianak City BTN Greets - Socialization with MSMEs Conventional
66. September West Kalimantan Pontianak City BTN Greets - Socialization with MSMEs Conventional
Socialization with HIPMI Kalsel Province -
67. September South Kaliman-tan Banjarbaru City Conventional
Discus-sion on Musda Sponsors and MOU
Socialization of MLT Program and Bank Products
68. September East Kalimantan Samarinda City Conventional
with Employees of PT Buran Nusa Respati
Socialization with the Employee Cooperative of
69. September South Kaliman-tan Banjarbaru City Conventional
PT Adaro Indonesia in Tanjung City
Socialization with DPC Hiswana Migas
70. September East Kalimantan Samarinda City Conventional
Samarinda
Socialization of MLT Program and Bank Products
71. September East Kalimantan Samarinda City Conventional
with Employees of PT Multindo Prima Teknik
72. September East Kalimantan Samarinda City Outreach Program - BTN Greets Conventional
Socialization of MLT with BPJS Employment at PT
73. September South Kaliman-tan Banjarmasin City Conventional
Indonesia Prima Equipment
Socialization of MLT with BPJS Employment at
74. September South Kaliman-tan Banjarmasin City Conventional
Hotel Galaxy
75. September Central Kaliman-tan Palangkaraya City New Student Acceptance at SD Percobaan Conventional
76. September South Kaliman-tan Banjarmasin City PKKMB at Kalimantan Polytechnic Conventional
Socialization of Products and Savings to SMAN
77. September South Kaliman-tan Banjarmasin City Conventional
10 Banjarmasin
Socialization of Products and Savings to SMK
78. September South Kaliman-tan Banjarmasin City Conventional
ISPI Kayutangi
Barito Kuala Socialization of Products and Savings to SMPN
79. September South Kaliman-tan Conventional
Regency 1 Alalak
Socialization of Products and Savings to UT
80. September Maluku Kota Ambon City Conventional
Ambon Students
81. September National Education on Fraud Methods Conventional
82. September National Education on Saving and Investment Conventional
83. September National BTN Marketbeat Edition September 2024 Conventional
PT Bank Tabungan Negara (Persero) Tbk 747
Page 317
Corporate
Governance
Activity
Period
No. Province Regency/City
(Month) Type of
Activity Name
Activity
Banyuwangi Socialization of KUMK & KUR to BPJS PKFI Banyu-
84. September East Java Conventional
Regency wangi Clinic
Banyuwangi
85. September East Java Socialization of KUMK & KUR to BPC Gapensi Conventional
Regency
Banyuwangi Socialization of KUMK & KUR to SRC Banyuwangi
86. September East Java Conventional
Regency Community
Seminar HIPMI Fest Batam Vol.3 Rising Star of
87. September Riau Archipelago Batam City Conventional
Economic 2045
Serbu Perumahan dan Warung (SARUNG) SCPU
88. September Riau Archipelago Batam City Conventional
Team
89. September Riau Archipelago Batam City SME Program: Kamis Laris Conventional
Bandar Lampung
90. September Lampung KUR Serbu CFD (Car Free Day) Conventional
City
Bandar Lampung
91. September Lampung Bigland Partner Gathering Conventional
City
92. September South Sumatera Palembang City Pusri Investment Week Conventional
93. September South Sumatera Palembang City Apersi Housing Expo at Palembang Square Mall Conventional
Training on Marketing & Digitalization for
94. September Riau Archipelago Bintan Regency Conventional
Tourism MSMEs at Hotel Hello Bintan
Socialization of KUR & Merchant Acquisition at
95. September Jambi Jambi City Conventional
Jambi University
FinExpo 2024 Seminar & Talkshow - Cuan Terus
96. October East Kalimantan Balikpapan City Conventional
with Bale by BTN
97. October East Kalimantan Balikpapan City FinExpo 2024 - Open Booth by BTN Conventional
98. October East Kalimantan Balikpapan City Sharia Financial Fair (Syafif) sharia
Socialization of Saving Culture from an Early
99. September Banten Tangerang Regency Age to Kiddy Mind Cisauk Kindergarten Conventional
Students and Parents
100. September Banten Tangerang Regency Saving Week at Al-Hanif Islamic Kindergarten Conventional
Socialization of Savings to Students & Teachers
101. September South Kalimantan Tanah Laut Regency Conventional
of SMPN 2 Pelaihari
Socialization of Savings to Students & Teachers
102. September South Kalimantan Tanah Laut Regency Conventional
of SMPN 1 Jorong
Socialization of Savings to Students & Teachers
103. September South Kalimantan Banjarmasin City Conventional
of SMPN 12 Banjarmasin
104. September National Opening of BTN Syariah Savings Accounts sharia
Consumer Financing Distribution (Sharia
105. September National sharia
Mortgage & Secured Financing)
Consumer Financing Distribution (Sharia Subsi-
106. September National sharia
dized Mortgage)
107. September National Commercial Financing Distribution BTN Syariah sharia
108. September Aceh Banda Aceh City Socialization of Hajj Planning sharia
109. September East Java Malang City Santri Services - MAN 1 Malang sharia
110. September South Sumatera Palembang City Introduction of Sharia Products at Property Expo sharia
Introduction of Sharia Products at Mangkualam
111. September West Java Karawang Regency sharia
Asri Sakura Land Project Opening
The Special Capital Administrative City Introduction of Sharia Products at Developer
112. September sharia
Region of Jakarta of Central Jakarta Gath-ering
Introduction of Sharia Products to ISPI Developer
113. September West Java Bekasi City sharia
Marketing
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2024
Annual Report
Activity
Period
No. Province Regency/City
(Month) Type of
Activity Name
Activity
Introduction of Sharia Products to Working Visit
114. September West Java Bekasi City of Commission VI of the Indonesian Parliament sharia
(DPR RI)
Introduction of Sharia Products to MUSDA REI
115. September Central Java Semarang City sharia
JATENG
116. September West Java Bekasi City Introduction of Sharia Products to Kalindo Land sharia
Introduction of Products to Developers in the
117. September Central Java Surakarta City sharia
Solo Area
South Tangerang Introduction of Sharia Products to PT. Bintang
118. September Banten sharia
City Indo Lestari Developers
Introduction of Sharia Products to PT. Artharaya
119. September West Java Karawang Regency sharia
Agung
Expert Lecture on Sharia Banking Department -
120. September Banten Serang City sharia
UIN Sultan Maulana Hasanuddin
APERSI Goes to Campus - Muhammadiyah
121. September East Java Malang City sharia
Univer-sity of Malang
The Special Capi-tal Administrative City
122. September Developer Gathering - Pullman Hotel Jakarta sharia
Region of Jakarta of Central Jakarta
Audience with BTN Syariah x Muhammadiyah
123. September East Java Surabaya City sharia
East Java Regional Management
Sharing of KPR Products and Hajj Preparation
124. September West Java Ciamis Regency with PT Graha Medina Cipta at Ciamis Religious Conventional
Court
125. September South Kaliman-tan Banjarmasin City Outreach Program - BTN Greets MSMEs Conventional
126. September South Kaliman-tan Banjarmasin City Outreach Program - BTN Greets MSMEs Conventional
127. September South Kaliman-tan Banjarmasin City Outreach Program - BTN Greets MSMEs Conventional
128. September South Kaliman-tan Banjarmasin City Outreach Program - BTN Greets MSMEs Conventional
Socialization of Savings for KIPK Recipients at
129. September Gorontalo Gorontalo City Conventional
Gorontalo State University in 2024
Financial Education Socialization for Employees
130. September South Sulawesi Makassar City Conventional
of RSIA Ananda Makassar
Socialization of Education Fee Payment
131. September North Maluku Ternate City Conventional
Procedures at Khairun University
Financial Literacy Socialization to the
132. September South East Sula-wesi Kendari City Conventional
Government of North Buton
BTN Market Beat Edition October 2024 (BTN
133. October National Conventional
YouTube)
Education on the Risks of Using Public Wi-Fi
134. October National Conventional
(BTN Instagram)
135. October National Education on Fraud Methods (BTN Instagram) Conventional
Public Lecture on Overcoming Economic and
136. October Central Java Semarang City Digi-tal Disruptions: Strategies for Students in Conventional
this Era
137. October East Java Surabaya City Jatim Inclusion Festival 2024 Conventional
138. October South Sulawesi Makassar City Financial Expo Sulselbar Conventional
Financial Education at Brebes Regional General
139. October Central Java Brebes Regency Conventional
Hospital
140. October Aceh Banda Aceh City Videotron Boosts BTN KCS Banda Aceh Conventional
141. October National Education on Online Loans (BTN Instagram) Conventional
142. October West Java Sukabumi City Socialization of Savings at SMKN 1 Cibadak Conventional
PT Bank Tabungan Negara (Persero) Tbk 749
Page 319
Corporate
Governance
Activity
Period
No. Province Regency/City
(Month) Type of
Activity Name
Activity
143. October West Java Bogor Regency Socialization of Savings at MTS Ash Sholeh Conventional
Kota Adm. Jakarta
144. October DKI Jakarta MAG RUN 2024 Conventional
Utara
Socialization of KAR, KUR, Savings, and
145. October Banten Kota Tangerang E-deposito at Balaraja Regional General Conventional
Hospital
Socialization of Champion Savings at Al Hikmah
146. Oct ber Banten Kota Tangerang Conventional
Foundation Students
Socialization of Simple Savings at the School
The Special Capi-tal Administrative City
147. October Committee and Parents of SD Srengseng 5, Conventional
Region of Jakarta of West Jakarta
West Jakarta by Puri CBD KCP
The Special Capi-tal Administrative City
148. October Saving Together at SD Srengseng 5 School Conventional
Region of Jakarta of West Jakarta
Socialization of Champion Savings at ITS NU
149. October Central Java Pekalongan City Conventional
Pek-alongan
Socialization of Police Pensioner Savings in Pur-
150. October Central Java Kudus Regency Conventional
wodadi
Socialization of Financial Digitalization to NU
151. October Central Java Kudus Regency Conventional
Ad-ministrators
Socialization of Financial Digitalization to PN
152. October Central Java Kudus Regency Conventional
Ku-dus
South Tangerang Socialization of Savings to Students at SMK
153. October Banten Conventional
City Sasmita Jaya Banten
Opening QRIS Accounts & Socialization of QRIS
154. October West Java Depok City Conventional
Monitoring, and Payment Gateway VA in Stages
Socialization of Savings, QRIS, EDC, and KUR at
155. October DKI Jakarta City of Jakarta Adm. Conventional
the Mitra Gathering Event by Kompas Gramedia
Financial Education & Savings "Juara" to
156. October Central Java Magelang City Conventional
Students of Stimik Bina Patria Magelang
Education & Account Opening for Students in
157. October Central Java Banyumas Regency Conventional
Pur-wokerto
The Special Capi-tal Administrative City
158. October Videotron Campaign at KCS BTN Harmoni Conventional
Region of Jakarta of Central Jakarta
The Special Capi-tal Administrative City
159. October Videotron Campaign at Bintaro Conventional
Region of Jakarta of South Jakarta
The Special Capi-tal Administrative City Manage Your Finances at Sekolah Ekumene
160. October Conventional
Region of Jakarta of North Jakarta Chris-tian High School
The Special Capi-tal Administrative City Socialization of Savings "Juara" and Olob at SMK
161. October Conventional
Region of Jakarta of West Jakarta Assa'adatul Abdiyah
Signing of PKS (Cooperation Agreement)
162. October Banten Tangerang Regency between the Ministry of Religious Affairs and the Conventional
Madrasah Education Section
The Special Capi-tal Administrative City Socialization of Savings, QRIS, and KPR at the
163. October Conventional
Region of Jakarta of Central Jakarta Sales Gathering of Relife Property, Astana Group
Financial Literacy - Ngobrol Pintar (Smart
The Special Capi-tal Administrative City
164. October Talk) on Investments by the Deposit Insurance Conventional
Region of Jakarta of South Jakarta
Corporation (LPS)
Socialization of Fund Products and Financing at
165. September North Sumatera Medan City sharia
TK Khalifah Medan
Socialization of Fund Products and Financing at
166. September North Sumatera Medan City sharia
PTPN Regional Office 4, North Sumatra Province
Socialization of Fund Products and Financing at
167. September North Sumatera Medan City sharia
Bappelitbang, North Sumatra Province
750 PT Bank Tabungan Negara (Persero) Tbk
Page 320
2024
Annual Report
Activity
Period
No. Province Regency/City
(Month) Type of
Activity Name
Activity
168. October North Sumatera Medan City Audiences with the Stabat District Court Conventional
169. October West Java Garut Regency Audiences with the Garut District Court Conventional
The Special Capi-tal Administrative City
170. October Audiences with the West Jakarta District Court Conventional
Region of Jakarta of West Jakarta
171. October West Java Bogor Regency Mini Bank at SMK Negeri 1 Bojong Gede Conventional
172. October West Java Bogor Regency Mini Bank at SMK Wirabuana 1 Citayam Conventional
Financial Education for Supporting Partners
National
173. November of Credit/Financing (Notary/PPAT and KJPP Conventional
Partners)
GENCARKAN: Financial Planning and
174. November West Sumatera Pariaman City Conventional
Management at the University of West Sumatra
GENCARKAN: Socialization on Avoiding Loan
175. November Jambi Sarolangun Regency Sharks and Illegal Online Loans, and Protecting Conventional
Personal Data
Socialization of Fund Products and Financing at
176. November West Sumatera Pariaman City Conventional
the University of West Sumatra
Socialization Related to Banking at SMKN 1 Ter-
177. November North Maluku Ternate City Conventional
nate
The Special Re-gion Socialization of Children's Savings Early On to
178. November Sleman Regency Conventional
of Yogyakar-ta Stu-dents at Green School Yogyakarta Day 1
The Special Re-gion Socialization of Children's Savings Early On to
179. November Sleman Regency Conventional
of Yogyakar-ta Stu-dents at Green School Yogyakarta Day 2
The Special Re-gion Socialization of Financial Management to
180. November Sleman Regency Conventional
of Yogyakar-ta Students at UPN Veteran Yogyakarta
The Special Capi-tal Administrative City Socialization of Financial Management at the
181. November Conventional
Region of Jakarta of Central Jakarta Uni-versity of Prof. Dr. Moestopo
Socialization of Financial Management at SMP N
182. November West Java Bogor Regency Conventional
1 Gunung Putri
Socialization of Digital Payment Systems (QRIS)
183. November West Java Depok City Conventional
to CGE Traders
Socialization of Saving to Students at SDN
184. November West Java Bogor Regency Conventional
Bojong 2
The Special Capi-tal Administrative City Socialization of Financial Management to
185. November Conventional
Region of Jakarta of Central Jakarta Students at SMAN 7 Jakarta
The Special Capi-tal Administrative City
186. November Saving Together at SMAN 92 Jakarta Conventional
Region of Jakarta of North Jakarta
The Special Capi-tal Administrative City
187. November Saving Together at SDN 15 Klender Conventional
Region of Jakarta of East Jakarta
The Special Capi-tal Administrative City
188. November Saving Together at SDN 15 Klender Conventional
Region of Jakarta of East Jakarta
Financial Management Socialization for
189. November West Java Bogor Regency Conventional
Students at SMK Mulya Buana
Financial Management Socialization for
190. November Banten Tangerang City Conventional
Students at SMKN 5 Tangerang City
191. December Bali Badung Regency GENCARKAN at SMK Triatma Jaya Dalung Conventional
192. December West Nusa Tenggara Bima Regency GENCARKAN at Universitas Nggusuwaru Bima Conventional
Financial Digitalization Socialization at STAI
193. November Central Java Demak Regency Conventional
Islam-ic Centre Demak
Financial Digitalization Socialization at STAI
194. November Central Java Kudus Regency Conventional
Islam-ic Centre Demak
Saving Awareness for Students at SMK Mulya
195. December West Java Bogor Regency Conventional
Bu-ana
PT Bank Tabungan Negara (Persero) Tbk 751
Page 321
Corporate
Governance
Activity
Period
No. Province Regency/City
(Month) Type of
Activity Name
Activity
Saving Awareness for Students at SMKN 5
196. December Banten Tangerang City Conventional
Tange-rang City
The Special Capital Administrative City Financial Literacy Socialization for Students at
197. November Conventional
Region of Jakarta of East Jakarta SMAN 167 Jakarta
Financial Literacy Socialization for Students at
The Special Capital Administrative City
198. November SMA Suluh Jakarta Pasar Minggu Open Booth Conventional
Region of Jakarta of South Jakarta
with KCP Tebet
Financial Literacy Socialization for Students at
The Special Capital Administrative City
199. November SMA Suluh Jakarta Pasar Minggu Open Booth Conventional
Region of Jakarta of South Jakarta
with UIN Syarif Hidayatullah
South Tangerang Sharia Ecofest 2024 at the Faculty of Economics
200. November Banten Conventional
City and Business, UIN Syarif Hidayatullah
The Special Capital Administrative City Financial Literacy Socialization for Students at
201. November Conventional
Region of Jakarta of Central Jakarta SMK Poncol
The Special Capital Administrative City Financial Literacy Socialization for Students at
202. November Conventional
Region of Jakarta of East Jakarta SDN 11 Pisangan
The Special Capital Administrative City Financial Literacy Socialization for Students at
203. November Conventional
Region of Jakarta of South Jakarta SMK Kemala Bhayangkari Jakarta
Financial Literacy Socialization for Students at
204. November West Java Bekasi Regency Conventional
Bright Bambini Playhouse
The Special Capital Administrative City Financial Literacy Socialization for Students at
205. November Conventional
Region of Jakarta of South Jakarta SMA Sumbangsih
The Special Capital Administrative City Financial Literacy Socialization for Students at
206. November Conventional
Region of Jakarta of East Jakarta Event Management, FEB UNJ
The Special Capital Administrative City Financial Literacy Socialization for Students at
207. November Conventional
Region of Jakarta of South Jakarta SMK Bakti Idhata
The Special Capital Administrative City Financial Literacy Socialization for Students at
208. November Conventional
Region of Jakarta of South Jakarta SMPN 149
209. November West Java Depok City Saving Money at KB/TK Montessori Depok Conventional
The Special Capital Administrative City
210. November Open Booth at SMPN 149 Jakarta Conventional
Region of Jakarta of South Jakarta
The Special Capital Administrative City Financial Education and Inclusion at SMK Idata
211. November Conventional
Region of Jakarta of South Jakarta Bhakti
Saving Awareness Campaign for Students at
212. November Banten Tangerang City Conventional
SMK Grafika
South Tangerang BTN Solutions Socialization with PT AVIARY JAYA
213. November Banten Conventional
City LESTARI
The Special Capital Administrative City Enhancing Financial Literacy: Understanding
214. November Conventional
Region of Jakarta of North Jakarta Mu-tual Funds and Their Importance
The Special Capital Administrative City Saving Awareness for Simple Savings,
215. November Conventional
Region of Jakarta of West Jakarta Champion, and Mobile Banking at SMK YMIK 3
The Special Capital Administrative City Summarecon EXPO Event at Gapoy Mall Kelapa
216. November Conventional
Region of Jakarta of North Jakarta Gading
The Special Capital Administrative City
217. November Fresh Market Event Conventional
Region of Jakarta of West Jakarta
The Special Capital Administrative City
218. November Community Event at Walet Cluster PIK Conventional
Region of Jakarta of North Jakarta
The Special Capital Administrative City
219. November BTN Smart Residence Socialization Conventional
Region of Jakarta of Central Jakarta
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2024
Annual Report
Activity
Period
No. Province Regency/City
(Month) Type of
Activity Name
Activity
The Special Capital Administrative City
220. November BTN Merchant Socialization Conventional
Region of Jakarta of Central Jakarta
South Tangerang
221. November Banten Education and Socialization at SMP 28 Conventional
City
South Tangerang Education and Socialization at SMPN 2 Kelapa
222. November Banten Conventional
City Dua
Socialization & Education on Savings Products
223. November Banten Serang City Conventional
for SMK PGRI 1
BTN Solutions Socialization with the Serang Dis-
224. November Banten Serang City Conventional
trict Court
GENCARKAN: TJSL, Socialization on the Dangers
225. December West Kalimantan Landak Regency of Online Gambling & Online Loans to Students Conventional
of SMK N 1 Mandor
GENCARKAN: Socialization on Saving from an
226. December Central Kalimantan Kapuas Regency Conventional
Early Age to Students at SD Katolik Santo Paulus
GENCARKAN: Bank Goes to School: Kanaan
227. December West Kalimantan Kubu Raya Regency Conventional
Chris-tian School in Kubu Raya
GENCARKAN: Socialization on the Dangers of
228. December Central Kalimantan South Barito Regency Online Gambling and Online Loans to Students Conventional
at MAN Barito Selatan
GENCARKAN: Socialization of BTN Savings SIAP! A
229. December South Sulawesi Gowa Regency Conventional
Plan for the Future
GENCARKAN: Socialization on the Dangers of
230. December Gorontalo Gorontalo Regency Conventional
Online Gambling to Students at SMA Wira Bhakti
Pangkajene Regency GENCARKAN: BTN Solutions Socialization at the
231. December South Sulawesi Conventional
and Archipelago Pangkajene Religious Court
Education on Digital Fraud Schemes via
232. December National Conventional
Instagram by BTN
Socialization on the Use of Virtual Accounts
The Special Capi-tal Administrative City
233. November for Online SPP Payments with the Dirgantara sharia
Region of Jakarta of North Jakarta
Founda-tion
The Special Capi-tal Administrative City Hajj Planning for Teachers, Staff, and
234. November sharia
Region of Jakarta of West Jakarta Educational Committees at Nuruzzahra
The Special Capi-tal Administrative City
235. October Audience with the West Jakarta District Court Conventional
Region of Jakarta of West Jakarta
The Special Capi-tal Administrative City Opening of Accounts at the Director General of
236. December Conventional
Region of Jakarta of North Jakarta the Judiciary
237. December West Java Sukabumi Regency Audience with the Sukabumi Religious Court Conventional
Public Lecture at UNTAN (Tanjungpura
238. November West Kalimantan Pontianak City Conventional
University)
GENCARKAN: Digital Financial Ecosystem
Tulungagung Man-agement and Socialization on Service
239. December East Java Conventional
Regency Excellence & Personal Grooming for Students at
UIN Sayyid Ali Rahmatullah
PT Bank Tabungan Negara (Persero) Tbk 753
Page 323
Corporate
Governance
Code of Conducts
The Code of Conduct is a manifestation of the Company’s commitment to ensure the application of high standard
GCG that refers to the best practices of credible and trusted banking institutions. Credibility and trust from the public,
shareholders and customers are determining factors for the development and continuity of the Company’s business.
The Company’s business activities must comply with applicable laws and regulations and uphold norms and ethics.
Awareness of good ethics implementation will enhance and strengthen the positive image of the Company and make
it recognized as a Good Corporate Citizen. Therefore, the Company always upholds its integrity by preserving and
applying the Code of Conduct as the basis of the attitudes and actions of all Company personnel to work professionally
and ethically by using basic principles that refer to the vision, mission, and values as well as applicable internal and
external regulations.
Vision, Mission and Corporate Culture Values as The Foundation of The Code of Conduct
The Company has formulated several policies that serve as ethical and behavioral guidelines for each element of the
Company in performing business activities. The Company strives to apply ethical and behavioral standards in all of
its business activities in accordance with its vision, mission, and cultural values through the enforcement of the Code
of Conduct.
Vision and Mission Business Ethics Standards
Code of Conduct Perseroan
Cultural Values Standards of Conduct
VISION
“To be The Best Mortgage Bank in Southeast
Asia by 2025 ”
MISSION
To actively support the government in To increase shareholder value by
1 4
advancing the wellbeing of Indonesians focusing on sustainable profitability
through home ownership. growth as a blue chip company with solid
risk management principles.
To realize the life dreamed by millions of
2
Indonesians through the provision of a
To become the financial partner
decent home. 5
to stakeholder within the housing
ecosystem by providing end-to-end
To become the one of home of Indonesia’s solutions and excellent service through
3 digital innovation
best talent.
754 PT Bank Tabungan Negara (Persero) Tbk
Page 324
2024
Annual Report
Corporate Culture Values
Corporate culture values are reflected in the AKHLAK culture as the Company’s core values and consist of 18 core
behavioral guidelines as follows:
Culture Value Main Conduct AKHLAK
Hold fast to the • Fulfill promises and commitments;
Trust trust given • Take responsibility for the decisions, tasks
and actions
• taken;
• Adhere to moral and ethical values.
Continue to learn to • Increase self-competence to respond to ever-
Competent develop capabilities changing
• challenges;
• Help others learn;
• Completing tasks of the highest quality
Caring for each • Respect everyone regardless of background;
Harmonious other and respecting • Likes to help others;
differences • Building a conducive work environment.
Dedicated and • Maintaining the good name of fellow employees,
Loyal prioritizing the leaders,
interests of the nation • BUMN and the State;
and state • Willing to make sacrifices to achieve a greater
goal;
• Obey the Leaders as long as it does not conflict
with law
• and ethics.
Continue to innovate • Quickly adjust to become better;
Adaptive and be enthusiastic • Continuously making improvements following
in moving or facing technological
change • developments;
• Act proactively
Build synergies • Providing opportunities for various parties to
Collaborative contribute;
• Open in working together to produce added
value;
• Mobilizing the use of various resources for
common goals.
Contents of The Code of Conduct
The Code of Conduct contains ethical and behavioral standards for the Company as a business entity and all its
elements in interacting with various internal and external interested parties. The application of the Code of Conduct
aims to realize ideal behaviors that develop into a work culture based on the noble values believed by the Company.
The Code of Conduct is summarized into 4 chapters which are briefly described as follows:
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This Code of Conduct is the codification or a compilation of policies, employee regulations, and
agreements that have been jointly established between the Company and employees who will influence,
shape, and set forth the standards of behavior, both for Management and employees in performing all
business activities.
The implementation of the Code of Conduct, either Compliance or Non-Compliance, becomes one of the
01. Introduction aspects assessed in the employee’s performance appraisal. Therefore, the Code of Conduct will always
be used as a guideline in the formulation of policies, manuals/procedures and management practices in
the Company. The consistent application of the Code of Conduct will demonstrate the Company’s efforts
in upholding noble business values and ethics in conducting business, while simultaneously reinforcing
the principles of Good Corporate Governance.
1. Ethics within The Employees
a. Equal Treatment of Employees
b. Employee Duties and Activities Beyond Banking Operations
c. Restriction on Employees’ Participation in Bank’s Securities Transactions
d. Employees’ Compliance
e. Working Environment
f. Employees’ Feedback Channel
02. Business Ethics 2. Bank Ethics with Customers
Standards The Company is committed to maintaining customer satisfaction and trustby offering high-quality
products and services, providing excellent service, conducting honest and fair promotions, and
safeguarding customers’ personal data
3. Banking Ethics with Goods and Services Providers
In the procurement of goods and/or services, the Company must adhere to the principles of efficiency,
effectiveness, competition, transparency, fairness, and accountability. Additionally, the expected
ethical conduct includes responsibility, professionalism, maintaining confidentiality, avoiding conflicts
of interest, and preventing waste and abuse of authority. The selection of providers must follow a fair
and open process, and neither accepting nor offering gifts related to procurement is permitted
4. Bank Ethics with The Competitor
The Company uses competition as motivation to continuously improve performance. To this end,
the bank takes several measures, such as complying with anti-monopoly laws, conducting market
research, avoiding the abuse of dominant positions, and competing fairly by prioritizing high-quality
products and services.
5. Bank Ethics with Partner
The Company highly appreciates respect and trust in order to maintain relationship with partners
and committed to collaborate, obey the rules, achieve a maximum result, communicate intensively,
and provide fair opportunities without any discrimination Bank Ethics with Government and Bank
Regulator
6. Bank Ethics with Government and Bank Regulator
Perseroan berkomitmen mematuhi peraturan perundang-undangan yang berlaku.The Company
committed to comply with existing laws and regulations.
7. Bank Ethics with Society
The Company is committed to making a positive contribution to sustainable economic development,
with a focus on social responsibility and balancing economic, social, and environmental aspects.
8. Bank Ethics with Media
The Company utilizes the mass media as a strategic partner in promoting and building a favorable
corporate image.
9. Bank Ethics and Professional Associations
The Company fosters a collaborative relationship with professional organizations and regulatory
bodies to share information, experiences, and discuss business developments, as well as to seek
optimal solutions to common challenges.
1. Employees should consistently avoid any condition, situation or appearance of a conflict of interest or
misuse of office.
All members of the Board of Commissioners and Directors, as well as Bank employees.
03. Behavioural 2. are prohibited from giving or receiving anything for personal benefit, directly or indirectly, from
Standard Policy business partners that may influence decisions.
3. The Company is committed to healthy and ethical business competition, providing equal opportunities
and promoting sustainable business practices, in accordance with relevant laws and regulations.
4. The Bank’s organizational units and employees must comply with all applicable laws and regulations
1. Every Bank employee must report any fact of deviation from the Corporate Code of Conduct to the
Human Capital Management & Culture Specialist Division and the reporter’s identity is protected.
04. Implementation 2. The Human Capital Management & Culture Specialist Division follows up on each report and submits
the results of its study to the Board of Directors and/or Commissioners in accordance with the scope
and Enforcement of their responsibilities.
3. Ultimately, the Board of Directors and Commissioners decide on the provision of coaching actions,
disciplinary sanctions and/or corrective and preventive actions that must be implemented by direct
superiors in their respective environments.
756 PT Bank Tabungan Negara (Persero) Tbk
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Compliance With the Code of Ethics Board of Commissioners and Directors is based on the
Company’s Articles of Association and GMS resolutions.
The Code of Conduct applies to the Board of While the imposition of sanctions for employees is
Commissioners, the Board of Directors, and Employees carried out in accordance with applicable employment
in carrying out all business activities of the Company regulations. The Company’s efforts to implement and
and in interactions between the Commissioners, enforce the Code of Conduct in 2023 include:
Directors, and Employees with all stakeholders. The 1. Completion and signing of the Integrity Pact by all
formal declaration of the Code of Conduct’s applicability employees in accordance with the Code of Conduct
across all organizational levels is stipulated through the values.
Joint Decree of the Board of Commissioners Number 2. Internalization of the Code of Conduct, Gratification
01/SKPB/KOM/BTN/2024 and the Board of Directors Control and Anti-Bribery Management System
Number SKPB-01/DIR/BTN/2024 concerning the Business (SMAP) to all Employees through Digital Room for
Ethics and Conduct Guidelines (Code of Conduct) of PT E-learning Modules (DREAM).
Bank Tabungan Negara (Persero) Tbk. The Company 3. Cooperating with the KPK through the Professional
mandates the signing of a corporate statement of with Integrity (PROFIT) program which includes
commitment to the Code of Conduct, known as the competent HR to build integrity in preventing
Integrity Pact, which must be duly implemented. The corruption within the Company through participation
successful enforcement of the Code of Conduct is in training as an Integrity Building Expert (API) and in
the responsibility of all leaders within their respective collaboration campaign with the KPK on preventing
work units. Therefore, all unit leaders are required to corruption through various communication media
provide a clear understanding of the Code of Conduct’s channels.
implementation to employees within their respective 4. Implementing the Gratification Control Program
work environments.. in accordance with the established Work Plan and
reporting its results to the KPK on a quarterly basis.
Socialization of the Code of Conduct and 5. Managing gratification reports from all work units
the Enforcement Efforts and reporting them to the KPK in accordance with
the provisions.
Socialization of the Code of Conduct 6. Implementing a compliance program for fair
business competition.
The Code of Conduct is disseminated to all employees 7. Implementing ISO 37001:2016 Anti-Bribery
of the Company through the Digital Room for E-learning Management System (SMAP) as a manifestation of
Modules (DREAM) media and a Code of Conduct quiz is Business Ethics and Behavior listed in the Code of
provided to determine employee understanding of the Conduct.
Code of Conduct. Commitment to the Code of Conduct 8. Implementing the Whistleblowing System (WBS)
implementation is also stated in the Integrity Pact which program.
must be signed by all Directors, Commissioners and 9. Punishment for employees who violate business
Employees of the Company. In addition, the Code of ethics.
Conduct can also be accessed by all of the Company’s 10. Other Code of Conduct Implementation and
Stakeholders through the Company’s website. Enforcement Efforts
.
Efforts To Implement and Enforce The Code of To ensure compliance with the Code of Ethics during the
Conduct 2024 period, any suspected or actual violations of the
Code of Ethics have been audited or investigated by the
The Company provides strict and consistent sanctions Internal Audit Unit..
against violations of the Code of Conduct. The
imposition of sanctions for violations committed by the
PT Bank Tabungan Negara (Persero) Tbk 757
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Type of Sanctions of Code of Conducts
The Company classifies sanctions for each violation of the Code of Conduct in two types, namely:
1. Administrative sanctions
Construction
Sanction Category Types of Sanctions Types of Sanctions
Period
Light Letter A Verbal warning
Light Sanctions Light Letter B Written warning 3 (three) months
Light Letter C Statement of dissatisfaction
Medium Letter A Don't get vacation pay
Medium Letter B Do not get regular salary adjustments
Medium Penalty 1 (one) year
Person Grade reduction by 1 (one) grade (basic salary
Medium Letter C
adjusted)
Decreased person grade by a minimum of 2 (two) grades
Letter A Weight
(basic salary adjusted)
Heavy Sanctions Letter B Weight Termination of employment (PHK) 2 (two) years
Termination of employment and reporting to the
Letter C Weight
authorities.
2. Financial Sanctions
Financial sanctions mean compensating for all financial losses that arise as a result of a disciplinary violation.
Number of Violations and Sanctions Given
Number of Sanctions Per Year
Total
Sanction Types of
No. anctions
Category Sanctions Tahun Tahun Tahun Tahun Tahun Tahun Given
2019 2020 2021 2022 2023 2024
Light Letter A 22 23 27 14 9 11 4 61
Light
1. Light Letter B 31 15 19 28 5 15 15 67
Sanctions
Light Letter C 24 25 47 35 6 11 0 99
Medium
18 69 62 54 8 15 8 139
Letter A
Medium Medium
2. 13 53 32 21 10 12 20 75
Penalty Letter B
Medium
9 45 31 16 11 10 0 68
Letter C
Letter A
2 5 10 5 3 1 3 19
Weight
Heavy Letter B
3. 22 40 24 19 44 43 27 130
Sanctions Weight
Letter C
0 0 6 3 3 1 4 13
Weight
TOTAL 141 275 258 195 99 119 81 752
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Policy of Long-Term Performance- • LTI Vesting 2 in 2021 was granted at a maximum of 25%
based Compensation to Management of the total share purchase budget over three years,
with 15,936,000 shares purchased at an average
The policy on performance-based long-term price of Rp. 1,566.62 per share and distributed to 599
compensation for Management is regulated in Special LTI recipient employees. The shares are locked up
Policy KK 3.B dated October 31, 2023, concerning until 2025.
Remuneration. The implementation of performance- • LTI Vesting 3 in 2022 was granted at a maximum
based long-term compensation includes: of 25% of the total share purchase budget over
1. Long Term Incentive (LTI) three years, with 18,957,000 shares purchased at
Loa. Long-Term Incentives (LTI) are a compensation an average price of Rp. 1,728.50 per share and
component linked to the achievement of long-term distributed to 690 LTI recipient employees. The
performance. This reward component is variable, shares are locked up until 2026
as its implementation considers the realization of .
performance achievements. The objectives of LTI 2. Long-Term Bonus
include: The Long-Term Bonus is granted to employees at the
b. To ensure that the Bank has policy guidelines and managerial level or those holding strategic positions
procedures for granting LTI to Employees. within Person Grade 4A to 5B, with a lock-up period
c. To provide policy guidelines for Long-Term of up to three (3) years until 2026. The budget
Incentives (LTI) for Employees. allocated for the Long-Term Bonus program is Rp 100
d. To enhance the bank’s long-term performance billion, distributed to 239 employees in the form of
through accelerated work execution and the the Company’s shares.
realization of the company’s strategic initiatives. 3. Head Stock Incentive for Sub Branch Heads
e. To provide appreciation to PKWTT Employees The Stock Incentive Rewards are granted to Sub
who have contributed to the achievement of the Branch Heads (SBH) who fall under the “Productive”
Bank’s performance. and “Highly Productive” categories, based on the
f. To serve as part of the employee retention policy. criteria and parameters set by the Company. In
The Long-Term Incentive (LTI) program has been 2024, stock rewards were given to 32 SBHs, with a
in place since 2020 and is granted in three vesting total value of Rp 575,383,787, converted into 428,600
periods: vesting 1 in 2020, vesting 2 in 2021, and shares. The lock-up period is set for one (1) year.
vesting 3 in 2022. Each vesting is subject to a share
lock-up period of three years, extending until 2026. In the administration and management of shares,
including share purchases and distribution processes,
LTI is granted to employees in key positions or roles the Company collaborates with two securities firms,
that have a strategic function in aligning corporate Bahana Sekuritas and Mandiri Sekuritas.
objectives while also supervising and controlling
performance achievement in their respective Description of compensation in the form of shares is
Divisions/Regional Offices/Branch Offices. These presented in the Sub-Chapter on Governance in the
positions include structural roles such as Division Provision of Remuneration. In addition, in accordance
Head, Regional Office Head, Branch Head, Sharia with POJK Number 45 / POJK.03 / 2015 concerning the
Branch Head, Deputy/Vice Division Head, Deputy Implementation of Governance in the Provision of
Regional Manager Business, Deputy Regional Remuneration for Commercial Banks. The Company also
Manager Support, Department Head, Deputy Branch has a variable remuneration scheme that is deferred
Manager, Deputy Service Manager, Commercial (Malus) or withdraws variable remuneration that has
Banking Center (CBC) Head, CBC Manager, been paid (Clawback) to officials who are classified
Commercial Risk Head, Commercial Risk Manager, as Material Risk Takers (MRT). This has been presented
Regional Loan Processing Center (RLPC) Head, as in the Sub-Chapter on Governance in the Provision of
well as equivalent L1 and L2 positions as determined Remuneration.
by the Board of Directors.
• LTI Vesting 1 in 2020 was granted at a maximum of
50% of the total share purchase budget over three
years, with 58,983,900 shares purchased at an
average price of Rp. 958.55 per share and distributed
to 549 LTI recipient employees. The shares are locked
up until 2024.
PT Bank Tabungan Negara (Persero) Tbk 759
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Whistleblowing System Company invites all employees and other stakeholders
to participate in supervising the Company’s activities by
The Bank’s Whistleblowing System (WBS) Policy building supporting infrastructure in implementing the
is guided by Minister of State-Owned Enterprises WBS policy where the reporter can submit their report
Regulation No. PER-2/MBU/03/2023, on Guidelines through the following media:
for Governance and Significant Corporate Activities 1. PO Box 2828 JKP 10028
of State-Owned Enterprises, and Financial Services 2. Website: https://idn.deloitte-halo.com/btnsiips/
Authority Regulation (POJK) No. 12 of 2024, dated July 3. Email: btnsiips@tipoffs.info;
23, 2024, on Implementation of Anti-Fraud Strategies 4. SMS: +62 813 8870 1117
for Financial Institutions.. The Company’s WBS is part of 5. Whatsapp: +62 813 8870 1117
the internal control system in preventing the occurrence 6. Telepon: +62 21-50928882
of irregularities and purposes to detect early and 7. Faximili: +62 21-50928883
prevent the occurrence of irregularities or violations
and gradually create an open, sincere, honest and Whistleblower Protection
responsible work climate in the Company.
The Company is committed to protect to every
Submission Mechanism of Violation Reports whistleblower. Protection to the Whistleblower is provided
and WBS Channel to support the courage of the Whistleblower in reporting
alleged violations and/or if there is retaliation from the
1. In case the Reported Party is the Company’s Reported Person. For whistleblowers who submit WBS
employee up to 2 (two) levels below the Board of reports that are recognized for their accuracy and good
Directors and is not a member of the Company’s faith, the Company can provide protection guarantees
WBS Team, the Independent WBS Manager will as follows :
submit a report to the Company’s WBS Team. 1. Provision of free and confidential WBS Reporting
2. In case the reported party is a Bank employee 1 (one) Media. The reporter will get information on the status
level below the Directors and is not part of the WBS of the WBS report submitted by the Independent WBS
Team, the Independent WBS Manager will submit a Manager through the designated media.
report to the President Director. 2. Guarantee of confidentiality of the Whistleblower’s
3. If the reported party is the WBS Team, then the identity, except if there is a lawsuit that requires this
Independent WBS Manager will submit a report to identity to be disclosed before a judge.
the Main Director. 3. Protection from countermeasures from the Reported
4. If the reported party is the Board of Directors, the Person. This protection may include:
Independent WBS Manager will submit a report to a. Physical and/or psychological protection of both
the Board of Commissioners and WBS Manager of oneself and one’s family.
the Ministry of State-Owned Enterprises (BUMN). b. Protection of their property and family property
5. In case the reported party is a commissioner and/or against terror or retaliation that must be
committee under the Board of Commissioners, the experienced.
Independent WBS Manager will submit a report to c. Administrative protection in the form of
the Commissioners and Committee Members under postponement of promotion, dismissal, exclusion
the Board of Commissioners who are not related to from the workplace, inappropriate transfers,
the complaint and the WBS Manager of the Ministry including job security, etc.
of State-Owned Enterprises (BUMN) (specifically d. Legal protection, in terms of litigation process
when the reported party is the Commissioner). based on the applicable provisions.
6. In case the reported party is a joint Commissioner,
the Independent WBS Manager will submit a report The Handling of Complaints
to the WBS Manager of the Ministry of State-Owned
Enterprises (BUMN). The Company has collaborated with Corruption
7. In case the reported party is the Directors and/ Eradication Commission (KPK) of the Republic of
or Commissioners of a Subsidiary Company, the Indonesia regarding WBS handling in an effort to
Independent WBS Manager will submit a report to eradicate corruption. The collaboration purposes to
the President Director of the Bank. build and improve the effectiveness and efficiency
of handling complaints both internally and externally
In improving the Company’s values into business that are integrated in a professional, transparent,
behavior and ethics in accordance with the principles accountable manner by prioritizing confidentiality in the
of GCG, the Company collaborates with an independent context of optimizing the eradication of corruption. .
party, namely PT Deloitte Advis Indonesia (Deloitte). The
760 PT Bank Tabungan Negara (Persero) Tbk
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Every coming reports will be followed-up by WBS Team with the following mechanism:
1. If the Reported person is a Bank employee (up to 2 levels below the Board of Directors and not the WBS Team)
Reporter Independent WBS Manager WBS Team Special Audit Team Related Work Units
Start
No 7b. WBS report out
of scope
2. Input WBS
1. WBS report 4. Analysis
Application
WBS report
in scope/out 7a. WBS reportin
of scope scope
3. Classify
WBS report
5. Sufficient
Yes Yes
Information
WBS report
in scope/out
of scope
12a Provide 6. Eligible Special 8a. Follow-up 8b. Follow-up
Feedback Audit
9. Memo/other
Additional 11. Ask the reporter to documents
information complete the information No following up the
WBS report
10. Closing Status
12b. Not 13. Informing reporting Report
Providing does not provide
Feedback feedback
Finish
PT Bank Tabungan Negara (Persero) Tbk 761
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Corporate
Governance
2. the Reported Person is a Bank employee (1 level below the Board of Directors) and not the WBS Team
Reporter Independent WBS Manager President Director Special Audit Team Related Work Units
7b. WBS report
Start No out of scope
2. Input WBS
1. WBS report 4. Analysis
Application
WBS report 7a. WBS report in
in scope/out scope
of scope
3. Classify WBS
Reports
5. Sufficient
Yes Yes
Information
WBS report
in scope/out of
scope
8a. Follow-
13a. Provide 8b. Follow-up
6. Eligible Special up
Feedback Audit
9. Memo/other
12. Ask the reporter
Additional documents
to complete the
information No following up the
information
WBS report
15. Receiving
13b. Not 14. Informing reporting information
Providing does not without feedback
Feedback provide feedback
10. Directions for
11. Closing
closing the Status
Finish Status
Report
Report
762 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
3. If the Reported Person is the WBS Team
Reporter Independent WBS Manager President Director Tim Auditor Eksternal Related Work Units
7b. WBS report
Start
No out of scope
2. Input WBS
1. WBS report 4. Analysis
Application
WBS report
7a. WBS report in
in scope/out of
scope
scope
3. Classify WBS
Reports
WBS report
5. Sufficient
in scope/out
Information
of scope
Yes Yes
No
13a. Provide 6. Eligible Special
Feedback Audit 8a. Follow-up 8b. Follow-up
9. Memo/other
12. Ask the reporter
Additional documents
to complete the
information following up the
information
WBS report
13b. Not 14. Informing 15. Receiving
Providing reporting does not information
Feedback provide feedback without feedback
11. Closing 10. Directions for
Finish Status closing the Status
Report Report
PT Bank Tabungan Negara (Persero) Tbk 763
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Corporate
Governance
4. If the Reported Person is a DirectorIf the Reported Person is a Director
Independent WBS Auditor Team WBS Manager President Related Work
Reporter Dewan Komisaris
Manager External Ministry of BUMN Director Units
Start
13. WBS 15. WBS
report out of report out of
scope scope
2. Input WBS
1. WBS report 5. Analysis
Application
WBS
14. Directions
report
8. WBS report 4. WBS report in for follow-up
in scope/
in scope scope to the WBS
out of
report
scope
3.Classifying WBS
Reports
6. Sufficient
Yes No
Information
WBS report
in scope/out 16. Follow Up
of scope
19a. Provide 7. Eligible
Feedback 9. Follow Up Finished
Special Audit
18. Ask the reporter No Yes
to complete the
information
Additional
10. Memo/other
information 17. WBS report
documents
follow-up
following up
document
the WBS report
20. Informing
19b. Not reporting does not
Providing provide feedback 21. Receiving
Feedback information
without feedback
12. Closing 11. Directions for
Status closing the Status
Report Report
Finish
764 PT Bank Tabungan Negara (Persero) Tbk
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5. If the Reported Person is a Commissioner and/or Committee below the Board of Commissioners
Commissioners who
SKAI Special
are not related to the
Independent WBS Audit Team/ WBS Manager President Related Work
Reporter complaint and are not
Manager External Auditor Ministry of BUMN Director Units
members of the relevant
Team
committee
Start
13. WBS 15. WBS
report out of report out of
scope scope
2. Input WBS
1. WBS report 5. Analysis
Application
WBS
report 14. Directions
in scope/ 8. WBS report 4. WBS report in
for follow-up
out of in scope scope related to the
to the WBS
scope Board of Directors
report
3. Classify WBS
Reports
6. Sufficient
Information Yes No
WBS report 16. Follow Up
in scope/out
of scope
19a. Provide 7. Eligible
Feedback 9. Follow Up Finish
Special Audit
18. Ask the reporter No Yes
to complete the
information
Additional 10. Memo/other 17. WBS
information documents report
following up follow-up
the WBS report document
19b. Not 20. Informing
Providing reporting does not 21. Receiving
Feedback provide feedback information
without feedback
12. Closing 11. Directions for
Status closing the Status
Report Report
Finish
PT Bank Tabungan Negara (Persero) Tbk 765
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Corporate
Governance
6. If the Reported Person is a Joint Commissioner
Reporter Independent WBS Manager Ministry of BUMN
Start
4. Receive WBS results
1. WBS report 2. Input WBS Application
5. WBS in scope/out of scope report
3. Classify WBS Reports
WBS report
in scope/out of scope
6. Follow up to determine steps for handling WBS
reports according to the authority held
8.Closing Status Laporan 7. WBS Report Closing Directions
Finish
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7. If the Reported Person is a Board of Directors and/or Commissioner of a Subsidiary
Special Audit Team / President Director of
Reporter Independent WBS Manager President Director of the Bank
Subsidiary Company Audit Team Subsidiary Company
7b. WBS report
Start
out of scope
No
2. Input WBS
1. WBS report 4. Analysis
Application
WBS report 7a. WBS
in scope/out report in
of scope scope
3. Classify WBS
Reports
5. Sufficient
Information Yes Yes
WBS report
in scope/out
of scope
6. Eligible Special 8a. Follow- 8b. Follow-up
13a. Provide
Audit up
Feedback
9. Memo/other
12. Ask the reporter
Additional documents
to complete the No
information following up the
information
WBS report
15. Receiving
13b. Not 14. Informing information
Providing reporting does not without feedback
Feedback provide feedback
10. Directions for
11. Closing
closing the Status
Finish Status
Report
Report
PT Bank Tabungan Negara (Persero) Tbk 767
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Governance
Types of Violations That May be Reported (WBS) within the Company. Additionally, in managing
complaints received through the WBS channels, the
The violation in question is an act that is against the law, Company is assisted by an independent third party,
unethical/ immoral acts or other actions that can harm PT Deloitte Advis Indonesia.
the organization or stakeholders. Several examples
of violations and/or irregular practices that may be Whistleblowing System Socialization
reported based on the WBS policy include the following:
1. Behavior - Lifestyle The Bank internalized the WBS by distributing guidelines
2. Information Leakage for the Implementation of the Whistleblowing System
3. Complaints about Banking Service Products (WBS) Policy which was stipulated based on a Directors’
4. Fraud Circular Letter as well as direct sharing session
5. Conflict of Interest presentations to all leaders and employees of the Bank.
6. Abuse of Authority In addition, to reach all of the Bank’s stakeholders, the
7. Bribery/Bribery Whistleblowing System socialization was also carried
8. Gratuity out through the Bank’s website and various media,
9. Blackmail such as internal newsletters, posters, standing banners,
10. Theft/Embezzlement customer gatherings, live presentations of ethical
11. Miscellaneous Violations of Law guidelines, and WBS policies.
Violation Report Management Total Complaints and Complaints
Processes
The WBS Management Structure consists of the Person
in Charge of implementation and the WBS Team. The In 2024, a total of 162 complaints were received,
Person in Charge of implementation is the President consisting of 67 complaints submitted via SMS/
Director while the WBS Team consists of: Telephone/WhatsApp and 95 complaints received
1. Head of Internal Audit Work Unit through Email/Website/P.O. Box. Based on the
2. Deputy Head of Internal Audit Work Unit complaints received: 112 complaints were unproven,
3. WBS management Unit led by a Head of Department 8 complaints are still in the process of information
in the Internal Audit Work Unit gathering/follow-up, and 42 complaints have been
processed and/or resulted in sanctions. A detailed
The WBS Management Unit operates under the breakdown of the number of complaints forwarded for
Internal Audit Division and is responsible for handling audit in recent years is as follows:
all processes related to the Whistleblowing System
Table of WBS Complaints Forwarded to the Audit Process
Submission Method Tindak Lanjut
Report still in
The report has been Report forwarded
the process
Report processed and/or to Investigators
Years SMS/ (Audit Process/
Letter/ Email/ closed has been completed (related to
Telepon/ Reporting
PO BOX Website (not given sanctions criminal
/WA Process/
proven) (including sanctions acts general or
Cross Division
administrative) Corruption)
Process)
PO BOX SMS/ Telepon/
2020 3 2 9 0 4 10 0
2021 0 2 3 0 0 5 0
2022 0 1 1 0 2 0 0
2023 0 1 4 0 0 5 0
2024 0 0 3 0 1 2 0
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Anti-Corruption Program the ISO 37001:2016 Anti-Bribery Management System
(SMAP) Certification in SOEs. Additionally, the Company
Company is committed to eradicating corruption by has established internal policies related to anti-bribery
encouraging the effectiveness of gratituity control management, including: Special Policy No. KK. 6-E on
policies implementation, the Whistleblowing System, the Guidelines for the Anti-Bribery Management System,
Management of the Report Assets of the State dated January 1, 2023. Technical Guidelines No. PT. 6-E.1
Administrator (LHKPN), as well as the Anti-Money on the Procedures for Implementing the Anti-Bribery
Laundering Program (AML) and Counter-Terrorism Management System, dated January 1, 2023.
Financing Program (CFT). Additionally, the Company
supports the Anti-Corruption Program through various To maintain the ISO 37001:2016 Anti-Bribery Management
initiatives, including: Surveillance Certification and System (SMAP) certification, a Surveillance Audit was
Extended Scope of ISO 37001:2016 for the Anti-Bribery conducted from October 7 to October 11, 2024 covering
Management System (SMAP), Compliance Assessment the following areas : Procurement and Fixed Asset
on the implementation of ISO parameters, Participation Management Division (PFAD), Commercial Banking
in the Certification of Integrity Builders Experts (API) Division (CMBD) Corporate Banking Division (CBD), SME
and Anti-Corruption Educators Certification (PAKSI), API Restructuring at: West Java Regional Office (Kanwil Jawa
PAKSI BTN Empowerment Program, Family with Integrity Barat), Jakarta II Regional Office (Kanwil Jakarta II), East
Program, Establishment of the BTN Anti-Corruption Java, Bali, and Nusra Regional Office (Kanwil Jatim Bali
Competency Testing Center (TUK), Commemoration Nusra), Sumatra Regional Office (Kanwil Sumatera),
of International Anti-Corruption Day (Hakordia), and Sulawesi, Maluku, and Papua Regional Office (Kanwil
Integrity Assessment Survey. Sulawesi Maluku Papua), Central Java and Yogyakarta
Regional Office (Kanwil Jateng DIY), Wholesale Credit
Programs and Procedures Conducted Risk Division (WRD), Small Medium Enterprise Banking
to Resolve Corruption Practices Division (SMBD), Commercial Banking Centers in Jakarta
Raya, Bintaro Jaya, Bekasi, and Bandung
Anti-Bribery Management System
The Company successfully maintained its ISO 37001:2016
In line with its commitment to combating corruption, SMAP certification, as confirmed by the ISO 37001:2016
BTN obtained ISO 37001:2016 Anti-Bribery Management Certification Body following the surveillance audit.
System (SMAP) certification on August 11, 2020, issued Additionally, as part of its continuous improvement
by the SNI ISO 37001:2016 Certification Body for the efforts, the Company expanded the scope of ISO
implementation of ISO 37001:2016 within the Company. 37001:2016 SMAP (Extend Scope) by including the Credit
In 2024, the scope of the ISO 37001:2016 Anti-Bribery Operation Division (COD). The certification audit for this
Management System (SMAP) certification includes: expansion was conducted from October 7 to October
1. Procurement of goods and/or services at the 11, 2024, resulting in an increase in the total scope of
Procurement and Fixed Asset Management Division implementation to 16 areas under the ISO 37001:2016
(PFAD). SMAP certification.
2. Commercial Credit in the Commercial Banking Division
(CMBD) and Corporate Banking Division (CBD). To implement the effectiveness of the implementation
3. SME Credit Restructuring at the following Regional of the Anti- Bribery Management System (SMAP), the
Offices: West Java Regional Office (Kanwil Jabar) Company has an Anti-Bribery Management System
Jakarta II Regional Office (Kanwil Jakarta II) East (SMAP) organization based on SNI ISO 37001:2016
Java, Bali, and Nusra Regional Office (Kanwil consisting of Governing Body, Top Management
Jatim Bali Nusra) Sumatra Regional Office (Kanwil and Anti-Bribery Compliance Function (FKAP). In this
Sumatera) Sulawesi, Maluku, and Papua Regional case, Governing Body is the authority of the Board
Office (Kanwil Sulawesi Maluku Papua) Central Java of Commissioners while the FKAP functions in the
and Yogyakarta Regional Office (Kanwil Jateng DIY) Compliance and Governance Divisions.
4. Wholesale Credit Risk Division (WRD).
5. Small Medium Enterprise Banking Division (SMBD). The management of the Anti-Bribery Management
6. Commercial Banking Center Jakarta Raya, Bintaro System (SMAP) had been running well according to
Jaya, Bekasi and Bandung. the Guidelines for the AntiBribery Management System
7. Credit Operation Division (COD). (SMAP), including:
1. Signing of BTN’s Anti-Bribery Policy by Top
The implementation of ISO 37001:2016 Anti-Bribery Management (i.e., President Director) and the
Management System (SMAP) certification is based on the Governing Body (i.e., President Commissioner) as
Letter from the Minister of State-Owned Enterprises of the part of the Company’s Management commitment
Republic of Indonesia No. S-17/S.MBU/02/2020 regarding to anti-bribery implementation.
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2. Conducted an assessment of changes in internal extending the implementation of ISO 37001:2016
and external issues that were relevant to the anti- SMAP parameters to 115 branch offices. This initiative
bribery management system; reflects the commitment of the Board of Directors and
3. Conducted an assessment of the effectiveness of Board of Commissioners to ensuring that the Anti-
actions taken to address the risk of bribery; Bribery Management System (SMAP), which has been
4. Conducted an assessment of opportunities for successfully implemented in certified business units, is
continuous improvement of the SMAP; also applied across all operational lines and business
5. Internalizing SMAP and Whistleblowing System (WBS) units within the Company, including BTN branch offices
through various socialization media to Debtors and throughout Indonesia.
Vendors to improve the quality of SMAP;
6. Signing the Employee Integrity Pact related to SMAP SMAP parameters in branch offices is not subject to
implementation commitment which is renewed certification by an ISO Certification Body. Instead, it
annually on a regular basis; is assessed and measured through a Compliance
7. Conducted an assessment of the work unit addition Assessment, which serves as a systematic evaluation
certified by ISO 37001:2016 SMAP. method to measure the effectiveness of ISO 37001:2016
SMAP-based implementation in branch offices. The
Bank BTN is committed to performing continuous Compliance Assessment aims to: analyze the level
improvement in implementing ISO 37001:2016 Anti- of awareness and compliance in implementing the
Bribery Management System to accomplish free from Anti-Bribery Management System (SMAP) across the
corruption, collusion, and nepotism Company. The Company’s business units, provide recommendations
Bank will always invite business partners/work partners for improvement and propose enhancements to
to support the implementation of SMAP ISO 37001:2016 strengthen awareness and compliance in implementing
in the Company by signing an Integrity Pact with the SMAP. The Compliance Assessment is based on three
commitment that while working with the Company, will key principles: Adequacy of Policies and Procedures,
not practice gratituities, bribes, or other actions that Internal and External Communication, Monitoring and
violate applicable laws and regulations. Review Process. The assessment covers 115 branch
offices and evaluates their maturity level based on
The implementation of the Anti-Bribery Management specific compliance criteria, which are categorized as
System was expected to increase the trust of all Company follows:
stakeholders, including business partners/work partners
in establishing cooperation and would increase the
efficiency of business processes. As a financial institution, Maturity
Score Description
Level
the Company must enhance its reputation by ensuring
efficient business processes, adhering to Good Corporate The implementation of the Anti-
Governance (GCG) principles, and complying with Bribery Management System
0 - 10 Vulnerable (SMAP) has not been carried out
international standards such as ISO 37001:2016 Anti- consistently across all business
Bribery Management System (SMAP). units.
The implementation of the Anti-
The final result that would be obtained by the Bank, with Bribery Management System
(SMAP) has been carried
the application of ISO 37001:2016, was an increase in the >10 – 20 Reactive
out; however, it is not yet fully
consistent across all areas and
competitiveness of the Bank in the long term so that the has not become an established
Company would be healthier and grow in a sustainable work pattern or culture within the
business units.
manner. The Company had also implemented SNI ISO
9001:2015 Quality Management System, namely the The implementation of the Anti-
Bribery Management System
audit process in the Internal Audit Division, the KPR (SMAP) has been carried out
>20 – 30 Compliant
process in the Non-Subsidized Mortgage & Personal consistently; however, it remains
limited to meeting regulatory
Lending Division, business processes in the Enterprise requirements.
Risk Management Division, Compliance & Governance The implementation of the Anti-
Division and Learning Management Division. Bribery Management System
> 30 – 40 Proactive (SMAP) has been carried out
consistently and is fully integrated
COMPLIANCE ASSESSMENT ON THE IMPLEMENTATION OF into daily operations.
ISO 37001:2016 SMAP 2024 IN BRANCH OFFICES The implementation of the Anti-
As part of the improvement efforts in implementing the Bribery Management System
(SMAP) has been carried out
ISO 37001:2016 Anti-Bribery Management System (SMAP) > 40 Resilient consistently, has become an
certification across 16 certified areas, the Company organizational culture, and the
business unit has taken proactive
has undertaken development and adaptation by measures.
770 PT Bank Tabungan Negara (Persero) Tbk
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Based on the results of the Compliance Assessment 1. Determination of Certified Candidates selected by
Analysis conducted on 81 Branch Offices and 34 Sharia the Board of Directors.
Branch Offices (115 Branch Offices in total), along with 2. Internal verification conducted by the Human
confirmations through interviews with a sample of 30 Capital Management Division (HCMD).
Branch Offices and Sharia Branch Offices, the analysis 3. Socialization & Technical Guidance provided by LSP
results indicate the following: 111 Branch Offices and KPK and the Compliance and Governance Division
Sharia Branch Offices fall under the Comply category, (CMGD).
32 Branch Offices are categorized as Compliant, 4. In-depth Learning – Through e-learning from LSP
72 Branch Offices are categorized as Proactive, 7 Branch KPK.
Offices fall under the Resilient category. 5. Completion of APL-01 Form – Personal biodata form
for certification candidates.
IMPLEMENTATION OF INTEGRITY BUILDER EXPERT (API) 6. Completion of APL-02 Form – Self-assessment form
CERTIFICATION for competency evaluation.
Participation in Integrity Building Expert Certification 7. Submission of Supporting Documents
(API) was achieved to strengthen the Company’s 8. Candidate Registration through the LSP KPK
integrity system, notably in preventing corruption and registration link.
as a commitment to the Company’s cooperation with 9. Competency Assessment – Conducted offline
the Corruption Eradication Commission (KPK) in the (face-to-face).
Professional Integrity (PROFIT) program.
At the 2024 International Anti-Corruption Day (Hakordia)
API certification was certified personnel who were Commemoration Event, organized by the Corruption
competent to build a national standard integrity Eradication Commission (KPK) on December 9, 2024, at
system in efforts to eradicate and prevent corruption. Gedung Juang, Gedung Merah Putih KPK, Jakarta, the
The Bank attempts to construct an integrity system KPK awarded one of BTN’s API-certified employees the
and sustainably strengthen the integrity system, one of title of Inspirational Integrity Builder Expert (API) in the
which was through API certification. Innovative API Category 2024. The award was presented
directly by KPK Deputy Chairman, Mr. Nurul Ghufron.
The Company’s employees who had been declared
competent and received API certificates from 2019 to IMPLEMENTATION OF ANTI-CORRUPTION EXTENSION
2024 are 96 employees. Competent API certification WORKER CERTIFICATION (PAKSI)
participants in the future are expected to become The Company, in supporting programs and efforts
a trigger mechanism and could implement the to prevent corruption by the Corruption Eradication
commitments that have been made in the form of Commission (KPK), has, up until 2024, involved a total of
follow-up plans after certification, namely increasing 67 BTN employees and 6 representatives of employees’
integrity awareness, creating risk profiles, and wives from IIKPA, who have been declared competent by
mitigating them regarding activities in work areas prone the KPK’s Professional Certification Institute (LSP) in the
to corruption, encouraging the establishment and implementation of the Anti-Corruption Instructor (PAKSI)
strengthening corruption prevention policies in the work Certification. An Anti-Corruption Instructor (PAKSI) is
environment or agencies by executing internalization a certified individual with expertise in a specific field
through webinar activities and GCG socialization and of anti-corruption education and is assigned by their
Disciplinary Provisions to all employees in the work organization to carry out anti-corruption awareness
environment on a regular and continuous basis. activities within their organization and its network.
The Company participated in the Integrity Builder The Company’s participation in the implementation
Expert (API) certification organized by the Professional of the Anti-Corruption Instructor (PAKSI) certification,
Certification Institute (LSP) of the Corruption Eradication organized by the Professional Certification Institute
Commission (KPK) in 2024 under the API Muda scheme. (LSP) of the Corruption Eradication Commission (KPK)
This certification was conducted in two batches: Batch 1 in 2024, began with the e-learning process, followed by
in March 2024 Batch 2 in June 2024. From the e-learning the Training for Prospective Anti-Corruption Instructors
process to the assessment stage, the results were as (PELOPOR), and concluded with the assessment process.
follows: 4 employees were declared Competent in API The assessment was conducted using two methods:
Muda Batch 1, 7 employees were declared Competent in Remote Assessment (AJJ) or Online Method, where 21
API Muda Batch 2. employees were declared competent. Face-to-Face
Assessment at the BTN Competency Testing Center
The steps taken to participate in the Integrity Building (TUK) conducted onsite, where 16 employees were
Expert (API) certification throughout the 2024 period declared competent. In total, 37 employees successfully
were as follows: passed the PAKSI BTN certification assessment and
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were declared competent through both assessment FORMATION OF ANTI-CORRUPTION COMPETENCY TEST
methods. PLACE (TUK) BTN
The steps involved in taking part in the Anti-Corruption
Instructor (PAKSI) certification are as follows:
1. Determination of Anti-Corruption Instructor
Certification Candidates through the PELOPOR
Training Pathway by the Board of Directors.
2. Internal verification of participants from the Human In 2024, BTN’s Learning Center was officially designated
Capital Management Division (HCMD); 664 PT as the first Anti-Corruption Competency Test Center
Bank Tabungan Negara (Persero) Tbk Corporate (TUK) outside the Professional Certification Institution
Governance of the Corruption Eradication Commission (LSP KPK).
3. Socialization and Technical Guidance from LSP KPK This designation was granted by KPK based on several
and Compliance and Governance Division (CMGD); key considerations such as Active Participation in
4. Implementation of E-Learning “Basic Knowledge Certification Programs. BTN has actively engaged in the
of AntiCorruption and Integrity” which was done Integrity Builder (API) and Anti-Corruption Counselor
independently (online); (PAKSI) certification programs. The next one is Highest
5. Fill out the Registration Form for Anti-Corruption Number of Certified Employees. As a State-Owned
Extension Officer Candidate Training (ACEOCT); Enterprise (BUMN), BTN holds the record for the highest
6. Implementation of Anti-Corruption Instructor number of certified personnel, with 156 employees
Candidate Training (PELOPOR) conducted offline. holding API and PAKSI certifications. Another factor is
7. Registration of Anti-Corruption Extension Officer established API and PAKSI Forum. BTN has a structured
(ACEO) Assessment Certification through the LSP KPK API and PAKSI Forum, which plays an active role in
link; promoting integrity and anti-corruption initiatives. Then,
8. Implementation of an online Anti-Corruption Strong Collaboration with KPK. BTN maintains effective
Extension Officer Assessment (ACEO). communication and coordination with KPK in driving
anti-corruption programs. Last one is Prior Experience
In the 2024 Anti-Corruption Instructor Certification as a Competency Test Center. BTN previously served as
program, a face-to-face assessment was conducted a temporary TUK in 2020, demonstrating its capability
at Graha Learning BTN Center Tebet for the first time,. to operate as a permanent Anti-Corruption TUK. This
This was carried out alongside the inauguration of the designation is valid for three years, further reinforcing
Company’s Learning Center as the first Anti-Corruption BTN’s commitment to anti-corruption efforts. The official
Competency Testing Center outside the LSP KPK. inauguration of BTN’s Anti-Corruption TUK took place at
Graha Learning Center BTN Tebet on October 31, 2024.
INTEGRITY FAMILY The event was attended by Mr. Eko Waluyo, Director of
In order to build an anti-corruption culture within Human Capital, Compliance, and Legal BTN, alongside
families, the Integrity Family Program was implemented. Mr. Wawan Wardiana, Deputy for Education and
This program focuses on the crucial role of families Community Participation at KPK.
in instilling values of integrity and honesty, which
are considered the fundamental foundation for BTN API-PAKSI EMPLOYEE EMPOWERMENT
preventing corrupt behavior in the future. The program PROGRAM 2024
was conducted by the Company on April 26, 2024, As part of BTN’s commitment and collaboration
in collaboration with the Directorate of Community with the Corruption Eradication Commission (KPK)
Participation of the Corruption Eradication Commission in corruption prevention efforts, the company has
(KPK) at the Ballroom of Menara BTN. This event was actively participated in KPK’s Anti-Corruption Sector
attended by 40 Layer 1 Officials within the Company Certification Program (API and PAKSI Certifications)
(Division Heads, Regional Office Heads, and Branch since 2019. Currently, there are 96 BTN employees
Office Heads) along with their spouses. The primary have been certified as Integrity Builders (API) and 67
objective was to strengthen the integrity of leaders as BTN employees have been certified as Anti-Corruption
role models, starting within their own families. Counselors (PAKSI). To ensure the fulfillment of each
employee’s commitment plan during certification and
to further enhance the active role and empowerment of
API and PAKSI members in strengthening organizational
integrity, BTN has established a structured empowerment
program and mandatory action initiatives for all API and
PAKSI-certified employees.
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2024
Annual Report
1. All API and PAKSI members at BTN are required to 2. Most Active Institution in the Ministry/Agency/Local
conduct at least one activity per quarter, selecting Government Category for API PAKSI Empowerment in
from one of the following four options: 2024.
a. Initiating, Creating, Proposing, Reviewing, or 3. One of the employees received the award as an
Recommending Integrity-Related Activities, Innovative Integrity Builder (API) in 2024.
Policies, or Programs within the Bank’s Internal
Environment (example : Official assignment The implementation of the API PAKSI Empowerment
letter, Policy review documents, Meeting minutes, Program has also had a positive impact on the Company,
Internal memos or reports namely: (1) Enhancing the Culture of Integrity Among
b. Conducting Awareness Activities to Enhance Employees – Increasing employees’ understanding
Integrity (Theme: Corruption Culture, Risk of the importance of honesty, responsibility, and
Awareness, Anti-Fraud, Compliance, Signing of the accountability, (2) Corruption Prevention – Raising
Integrity Pact, etc. for employees in each work unit individual awareness to avoid involvement in corrupt
through internalization conducted onsite/online). practices, (3) Improving Corporate Governance –
(evidence: Integrity Pact, minutes of socialization Enabling the institution to implement good governance
events, documentation of socialization, invitations principles (GCG).
to socialization events, etc).
c. Conducting external dissemination of the COMMEMORATION OF INTERNATIONAL ANTI-
corruption prevention program to partners/ CORRUPTION DAY (HAKORDIA) 2024
business associates/debtors within each To commemorate International Anti-Corruption Day
work unit through socialization, letters, emails, (Hakordia), which is observed every December 9, the
and/or other media. (evidence: socialization Company organized a series of “Road to Hakordia 2024”
documentation, letters, emails, etc). activities. These initiatives aimed to disseminate anti-
d. Spreading integrity messages through personal corruption messages through various media channels,
social media (Instagram, Facebook, X (twitter), including: Corporate social media platforms (Instagram,
WhatsApp status), BTN SmartShare, writing Facebook, Twitter), Video displays on LED TVs in the
articles in BTNMagz, and/or other media.), btn lobby of Menara BTN 1, Posters featuring the Hakordia
smartshare, menulis artikel di BTNMagz, dan atau 2024 theme, WhatsApp blasts and email blasts from the
media lainnya. (evidence: documentation of Gratification Control Unit (UPG) to all employees, B-Gate
Instagram, Facebook, X (twitter), and others). (BTN Geo Attendance) notifications
2. Each API PAKSI empowerment activity is reported
through reporting media, including external reporting The Grand Celebration of International Anti-Corruption
(KPK Aksesku website) and internal reporting (a link Day (Hakordia) 2024 within the Company’s internal
provided by the company). environment was held at Menara BTN 1 on December
3. As a form of appreciation for the active role 19, 2024. The event featured various activities, including:
of employees certified as API and PAKSI in the Integrity reinforcement session by Mr. Sugiarto, Head of
organization’s integrity program, during the peak the Certification and Empowerment Task Force at LSP
event of the 2024 International Anti-Corruption Day KPK RI, Launching of the UPG (Gratification Control Unit)
(Hakordia) within the company, awards were given logo and the Forum for API PAKSI BTN Communication
to Inspirational API and PAKSI. (Forkom) logo, Screening of the 2024 Governance
Strengthening and Gratification Control Program
During the period from January to December 2024, Kaleidoscope Video Recognition Awards for Gratification
a total of 45 (forty-five) activity reports were submitted Whistleblowers, Screening of the 2024 API PAKSI BTN
by API PAKSI BTN. This serves as evidence that API PAKSI Empowerment Program Video, Recognition Awards
BTN has been actively engaged within their respective for Inspirational API PAKSI Employees, Recognition
work units in raising awareness among employees Awards for Branch Offices (KC/KCS) for their active
regarding corruption and gratuities. role in strengthening integrity. This event served as a
momentum to reinforce anti-corruption values and
Furthermore, at the 2024 International Anti-Corruption appreciate employees and branches actively promoting
Day (Hakordia) commemoration event organized by the integrity within the Company.
Corruption Eradication Commission (KPK), in recognition
of the Company’s active role in empowering employees The Gratification Whistleblower Award was presented
certified as API and PAKSI, the Company received the to three selected employees who reported gratification
following awards from KPK: cases in 2024 under the following categories:
1. Strategic Partner of KPK in the Implementation of the Whistleblower with the Highest Number of Reports,
Anti-Corruption Sector Certification in 2024. Whistleblower with the Highest Reported Nominal Value,
Inspirational Whistleblower
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At the Hakordia 2024 event, appreciation was also given Bank through written letters to each customer, debtor,
to Inspirational API PAKSI of the Year 2024 and One KC/ vendor, partner, business partner, and other third parties
KCS for its Active Role in Strengthening Integrity. These who conduct business relations with the Company.
recognitions aim to motivate employees to actively
engage in gratification control and corruption prevention MANAGEMENT OF GRATITUITY CONTROL
through gratification reporting and API certification. Company’s sincerity in supporting the eradication of
Additionally, the awards serve as an inspiration for all corruption was proved by collaborating with the KPK to
employees to become role models in their respective sign a commitment to implement the Gratituity Control
work units, reinforcing the Company’s integrity system in Program within the Company since June 25, 2014. Based
its continuous efforts to prevent corruption. on this commitment, in 2015 Company had internal
guidelines and the Gratituity Control Unit (UPG) that
played an active role in disseminating awareness and
understanding of Gratituity and Anti-Corruption Control.
The Company has established policies as guidelines
for the implementation of gratuity control within
the Company through Special Policy Number
KK.6-A, regarding Gratuity Control Procedures and
Gratification Control Technical Guidelines Number PT.6-A.1, regarding the
Implementation Guidelines for Gratuity Control. As
Gratification control is an important aspect for the an initiative to support gratuity control, these policies
Company to preserve business activities in line with regulate the following matters:
Business Ethics, which highlights the significance of a. General Provisions on Gratituity.
Integrity. The Bank enforces Gratification Control policies b. Basic Principles of Controlling Gratituity.
aimed at developing the principles of GCG values and c. Gratuity Control Activities.
instilling the importance of Integrity with all employees d. Gratituity Category.
so that business activities are constantly founded e. Gratituity Reporting Mechanism..
on Ethics and Responsibility. Gratification Control is f. Documentation, Reporting, and Monitoring of
likewise compulsory so that the business interests are Gratuities.
well maintained ethically and do not conflict with the
provisions regarding the prohibition of Gratification. Since 2019, Bank BTN had collaborated with the
Corruption Eradication Commission (KPK) in the
In line with the aim, Company implements a culture of Professional Integrity movement (PROFIT) through the
not accepting gifts or rewards from customers, debtors, following activities:
vendors, partners, work partners, and other third 1. Participation in training as an Integrity Builder (API)
parties regarding the services provided by employees and Anti-Corruption Instructors (PAKSI) to oversee
in performing their duties. It usually experiences its corruption prevention efforts.
peak in the days leading up to Religious Holidays 2. Participation in the Anti-Corruption campaign
(Eid Mubarak, Christmas/New Year). The Company collaboration program with KPK through various
consistently makes announcements through social communication media channels.
media platforms (Instagram, Facebook, X), internal 3. Self-Assessment on the Adequate Corporate
company media, advisory memos to all employees Corruption Prevention Checklist
regarding the prohibition of receiving or giving 4. Establishment of the BTN Competency Testing
gratuities, and national newspapers that reach the Center (TUK) in 2024
wider public. These announcements emphasize that the 5. Implementation of the Integrity Family Program
Board of Commissioners, Directors, and all employees 6. Commemoration of International Anti-Corruption
of the Company are fully committed to not accepting Day 2024
and/or requesting gifts or packages in any form from
or to customers, debtors, partners/vendors, business GRATIFICATION REPORTING MECHANISM
associates, or any third parties. The Company has established a gratuity reporting
mechanism as stipulated in Special Policy Number
Company also persuades all customers, debtors, KK.6-A, regarding the Gratuity Control Procedure,
partners/ vendors/work partners, and other parties who Technical Guidelines Number PT.6-A.1, regarding the
have or intend to conduct business relations with the Implementation Guidelines for Gratuity Control, and
Company to support this commitment by not giving Computer Operational Guidelines (POK) Number 01/
gifts or gifts of any kind, whether directly or indirectly. POK/CMGD/V/2024 regarding the BTN Gratuity Reporting
Notification regarding this matter is also made by the Application, with the following process flow:
774 PT Bank Tabungan Negara (Persero) Tbk
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Gratification Control Unit
1 2
UPG
Filling in form Disampaikan melalui web
via the CRMS (maksimal 10 HK sejak
website penerimaan) kepada UPG CMGD
atau (maksimal 30 HK sejak
penerimaan) kepada KPK Recapitulation
REPORTER Report
Analysis Results on
Report Recapitu-
and Review (10
lation
LAWS)
& Reviews
KPK Goal System
Verification Reviews
Completeness Document 3
The SK is handed over to the
4 Reporting Party
(7HK since established)
Managed by the
Agency
Gratification
Determination SK
State Owned Gratuities
5 (submitted 7 HK since the
decree was issued)
Verification Request for Analysis
Completeness Data and and Status
Information Determination
6
Cash Account KPKNL
Country KEMENKEU
Gratification Reporting Mechanism Figure Description: d. Use Form 4 if the gratuity is rejected, accompanied
1. Employees report the receipt of Gratification to the by photographic evidence of the rejection.
Corruption Eradication Commission (KPK) through 3. The UPG continues the Gratification report to the KPK
the UPG (d. CMPD) by filling out forms no later than within 10 working days after the Gratification report
10 working days from the date the gratification was was received by the UPG. Then the KPK handles the
received. Gratification received by the reporting Gratification report which includes the:
party is to be kept by the reporting party until a a. Verification of the comprehensiveness of the
decree from the KPK regarding the ownership status Gratification report;
of the intended gratification is issued. b. Request for additional data and information from
2. The submission of the form is conducted through the related parties;
the Compliance Regulatory Management System c. Analysis of the receipt of Gratification; and
(CRMS) at the following address: https://crms.btn. d. The determination of the ownership status of the
co.id. The form used in this Circular Letter is adjusted Gratification. The process to determine the status
according to the type of gratuity received, with the regarding the receipt of Gratification reports
following explanations: is within 30 working days after the Gratification
a. Using Form 1 if the gratuity is in the form of money report was received by the KPK in full.
or goods. 4. The KPK issues a decree regarding the status of the
b. Use Form 2, if the gratification is obtained from receipt of the gratification to the recipient/reporter
official activities. of the gratification and copies it to the UPG no later
c. Use Form 3, if the gratification is in the form of than 7 (seven) working days from the date the
foods/ drinks/parcels to welcome the holiday Decree is stipulated. If the ownership status of the
season. But if the gratification associated with gratification is determined to be managed by the
the holiday season is provided in the form agency, the gratification is submitted to the UPG to
of money/vouchers/goods then continue to be managed by the Company.
use Form 1. Other aspects that must also be 5. In terms of KPK determines the gratuity as state
considered in completing the data on the form property, the whistleblower/Recipient must hand
are the inclusion of Work Units, positions, detailed over the received gratuity to the UPG (i.e., CMGD)
descriptions regarding the chronology/events of no later than seven (7) working days from the date
the gratification referred to as well as any contact the decision letter is issued. Subsequently, the UPG
telephone numbers and e-mail addresses will transfer the gratuity to the KPK. The KPK will then
provided in the process of clarifying reports by deliver the item to the Directorate General of State
the UPG and the KPK. Assets and provide evidence of submission to the
whistleblower.
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6. In the case of gratuities in the form of money, the c. Implementation of e-learning for all company
whistleblower must deposit the money into the KPK’s employees on anti-bribery and gratuity control
account and send transfer evidence to the UPG. This through the Digital Room for E-learning Modules
evidence will be uploaded to the GOL KPK website (DREAM) in March 2024.
as part of the required documentation for gratuity d. Circulating an internal memo regarding the
reporting. prohibition of gratuities ahead of Eid al-Fitr 1445 H
to all work units in March 2024.
GRATIFICATION REPORT: ACCEPTANCE AND REJECTION e. Branch Visit by the Gratification Control Unit (UPG)
Throughout 2024, there were 96 reports of gratification as part of the internalization of Gratification at
received from the head office and branch offices, Branch Offices.
which consisted of reports concerning bribery, official f. Dissemination on the theme of gratification
gratification, and gratification of parcels in the lead-up through the installation of posters in the Banking
to religious holidays or gratification rejection. Hall of Branch Offices.
g. Socialization of anti-gratification infographic
messages regarding the prohibition of
Number of Gratification Reports in the Last 3 Years
receiving gratification ahead of Eid al-Fitr 1445
H to stakeholders through the Media Indonesia
96 newspaper in April 2024.
83 h. Socialization of infographics in the form of flyers
78
with the theme of gratification through e-mail.
i. Installation of posters with the theme of
International Anti-Corruption Day (Hakordia) on
each floor of BTN Tower I in December 2024.
j. Internalization of infographics on the theme of
2022 2023 2024 International Anti-Corruption Day (Hakordia) to
all employees through the B-Gate application,
WhatsApp blast, and email blast in December
Based on the comparison of gratuity reports over the 2024.
past three years, the number of reports in 2024 has k. Dissemination of infographics in the form of a
increased to 96. This is a positive development, as video screening with the theme of International
gratuity reporting reflects employees’ compliance with Anti-Corruption Day (Hakordia) via the LED TV in
laws and regulations. It also indicates that employees the Lobby of BTN Tower 1.
are becoming more aware of and understanding l. Dissemination of infographics on the theme of
gratuity control while demonstrating a willingness to International Anti-Corruption Day (Hakordia) to
report any gratuities received. stakeholders through social media platforms
such as Facebook, X(twitter), and Instagram in
Anti-Corruption Training and Socialization December 2024.
for Employees m. Organizing the peak event for the commemoration
Throughout 2024, the Company has carried out several of International Anti-Corruption Day within the
activities to encourage the effectiveness of gratification internal environment of the bank on December 19,
control policy implementation, such as: 2024.
1. Dissemination through various socialization media n. Awarding to Gratification Reporters with the
regarding the message of anti-gratification to the highest number of reports, the highest nominal
whole employee as well as the Company stakeholder and inspirational reporters.
through the following activities: o. Awarding of Inspirational API PAKSI.
a. Internal dissemination of anti-gratuity and p. Awarding of KC/KCS for Their Active Role in
anti-bribery messages through various digital Strengthening Integrity.
bank media to all employees, including B-Gate, q. Circulating advisories to all employees regarding
computer wallpaper ads for all employees, and gratuity control in the context of Religious Holidays
email. and the New Year in December 2024.
b. External dissemination of anti-gratuity and r. Dissemination of infographics related to the
anti-bribery messages through various media, prohibition of receiving gratuities during Christmas
including BTN’s social media (Instagram, and New Year 2025.
Facebook, Twitter), website, and national print 2. The signing of the Integrity Pact. The Company has
newspapers. an Integrity Pact signing program which is in line with
its commitment to implementing ISO 37001:2016 Anti-
776 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Bribery Management System (Sistem Manajemen of World Anti-Corruption Day Activities, Hakordia is
Anti Penyuapan, SMAP) certification. The Integrity commemorated every December 9. The KPK urges
Pact is a statement from all levels of the Company to all Ministries/Institutions to organize a series of
commit to upholding morals and integrity, protecting events for the 2024 Hakordia commemoration under
and maintaining the image, credibility, and interests the theme “Strengthen Commitment to Eradicate
of the Company by not soliciting or receiving bribes Corruption for an Advanced Indonesia.” In line with
or gratuities from parties with conflicts of interest. this, at the Hakordia Commemoration event within
The Integrity Pact is always implemented as well the Company on December 19, 2024, the Company
as possible to support the SMAP program and presented appreciation to employees who reported
gratification control. The Integrity Pact signed by gratuities and demonstrated commitment to
each employee is uploaded via the Digital Room for corruption prevention within the Company. This
E-Learning Modules (DREAM) media recognition aims to inspire other employees to
3. E-learning on Gratification Control uphold the same commitment to corruption
Internalization to all employees on Gratuity Control prevention, particularly through rejecting and
and Anti-Bribery Management System materials reporting gratuities.
was conducted through the Compliance Excellence
program in March 2024 using the Digital Room for Appreciation is given to gratification reporters in 2023
E-learning Modules (DREAM) platform. Additionally, with 3 (three) categories, namely
an evaluation of the material was carried out through a. Gratification reporting category with the highest
quizzes and feedback sessions on the provided number of reports.
content. b. Gratification reporting category with the highest
4. Report on the Work Plan for the Gratification Control nominal amount.
Program (Program Pengendalian Gratifikasi, PPG) to c. Inspirational Reporter Category.
the KPK
Based on the KPK letter regarding the Guidelines for In addition to awards for gratification reporters,
Monitoring and Evaluating the Implementation of appreciation was also given to API PAKSI Inspiratif BTN,
Gratuity Control in 2024, the Company is required to as well as appreciation to Branch Offices/Sharia Branch
submit a Gratuity Control Program (PPG) Realization Offices for their active role in Strengthening Integrity.
Report to the KPK every semester through the KPK
Gratifikasi Online (GOL) application. The Company Integrity Assessment Survey
has submitted the Semester I and II PPG Realization
Reports to the KPK with the following details: The Integrity Assessment Survey (SPI) is a survey to
a. Provisions for gratuity control within the measure the level of corruption risk conducted by
Company; the Corruption Eradication Commission. This survey
b. Report on internal and external dissemination produces recommendations for improving the
through media for anti-gratuity messaging; corruption prevention system and aims to increase
c. E-learning report on Technical Guidance for awareness of corruption risks and improve the anti-
Gratuity Control; corruption system within the Company’s internal
d. Report on independent gratuity socialization by environment. Since 2023, as a form of the Company’s
the Gratuity Control Unit (UPG); commitment to preventing corruption, the Company
e. Technical guidance on PPG implementation; has participated in the Integrity Assessment Survey
f. Report on identifying vulnerable points for conducted by the KPK and has become the first BUMN
gratuity practices; category institution to participate in this SPI survey and
g. Report on risk mitigation of vulnerable gratuity has obtained good results for improving control in the
practices; Company’s internal. The SPI survey uses a probability
h. Gratuity reporting; sampling method for multi-stakeholder internal
i. Reporting on gratuity rejections managed by respondents, external respondents, and experts. In 2024,
UPG; BTN also re-participated in the SPI survey from the KPK
j. Report on gratuity control innovations with the survey implementation starting from August -
k. Implementation of ISO 37001:2016 Anti-Bribery October 2024. The results of the 2024 SPI assessment
Management System (SMAP) certification. showed an increase in scores compared to the previous
5. In accordance with the Circular Letter of the year, including:
Corruption Eradication Commission (KPK) Number
18 of 2024 regarding the Appeal for the Organization
PT Bank Tabungan Negara (Persero) Tbk 777
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Corporate
Governance
concerning Procedures for Registration, Announcement
2023 2024
and Examination of State Officials’ Wealth Reports, in
77,92 84,36 conjunction with KPK Regulation No. 3 of 2024 concerning
SPI score assessment category description:
the Second Amendment to Regulation of the Corruption
• Vulnerable (<73). Eradication Commission Number 07 of 2016 concerning
• Alert (73-77). Procedures for Registration, Announcement and
• Guarded (78-100)
Examination of State Officials’ Wealth Reports.
Management of State Officials’ Wealth The Company’s LHKPN Management Policy
Report (LHKPN)
The Company is committed to the implementation
As a State-Owned Enterprise, the Company consistently of LHKPN’s obligations with the issuance of Special
strives to maintain compliance with the submission of Policy No. 3C concerning Personnel Regulation and
LHKPN. The basis for the provisions for Management of Administration, Chapter VII concerning Human Capital
State Official Wealth Report (LHKPN) is the Regulation of Services and Operations. Based on the Special Policy,
the Corruption Eradication Commission of the Republic Officials within the Company who are required to report
of Indonesia Number 07 of 2016 concerning Procedures LHKPN are as follows:
for Registration, Announcement and Examination of 1. Board of Directors, Board of Commissioners, and
State Officials’ Wealth Reports and Regulation of the Board of Commissioners Organs.
Corruption Eradication Commission of the Republic of 2. Head of Division/Desk (or equivalent), Head of
Indonesia Number 02 of 2020 concerning Amendments Regional Office.
to Regulation of the Corruption Eradication Commission 3. Head of Branch and Head of Sharia Branch.
of the Republic of Indonesia Number 07 of 2016
Number of LHKPN Reporting
No. Position Category Amount % Reporting
1. Board of Commissioners 8 100%
2. Board of Directors 10 100%
3. SEVP 2 100%
4. Head of Division 40 100%
5. Head of Regional Office 6 100%
6. Head of Branch 113 100%
Total Mandatory Report 179 100%
Number of
No. Year Report Type Jumlah Pelaporan %Kepatuhan
Mandatory
Reports Number of Reporting % Compliance
1. 2020 Periodic 2019 158 157 99,37%
2. 2021 Periodic 2020 162 162 100%
3. 2022 Periodic 2021 170 170 100%
4. 2023 Periodic 2022 175 175 100%
5. 2024 Periodic 2024 179 179 100%
• All BUMN officials are required to report the 2023 Periodic LHKPN online from January 1, 2024, to March 31, 2024, where
if there are BUMN officials who do not fulfill this obligation, they may be subject to administrative sanctions.
• Based on this, BTN’s Compliance Report on LHKPN Reporting is 100% or all Mandatory Reporters have completed
reporting according to the specified deadline, where the level of compliance can be maintained. (position March
31, 2024).
778 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Number of Determination (Internal Fraud) and Resolution Efforts
Number of frauds committed (Internal)
Members of the Board of
Commissioners and
Internal Fraud Permanent employee Non-Permanent employee
Members of
in 1 Year
the Board of Directors
Previous Year Current Year Previous Year Current Year Previous Year Current Year
(2023) (2024) (2023) (2024) (2023) (2024)
Total Fraud 0 0 19 23 0 1
Resolved 0 0 17 19 0 1
In the process of 0 0
resolution in the 2 4 0 0
Bank Internal
Not yet attempted 0 0
0 0 0 0
to be resolved
Has been followed 0 0
up through the 2 0 0 0
legal process
Note:
1. The number of cases in the current year is based on the Special Audit Result Report and the Initial Review Result Report for the period January - December
2024.
2. The number of cases that are “Resolved” are cases that have received a sanction decision from the Board of Directors - December 2024.
3. The number of cases that are “In the process of being resolved internally in the Company” are cases that have not received a sanction decision from the
Board of Directors until December 2024.
4. The number of cases that are “Followed up through the legal process” are cases that “have been resolved” and received a criminal sanction decision. The
legal process is followed by the Legal Division.
Provision of Funding for Social and/or takes into account the precautionary principle as well as
Political Activities the applicable laws and regulations and has complied
with Bank Indonesia regulations regarding BMPK.
Provision of Funding for Social Activities is part of the
Company’s social responsibility. Therefore, information
related to the provision of funding for social activities is Amount
described in the Social and Environmental Responsibility
No. Fund Provider Amount
section which is an integral part of this annual report. Debtor (million
rupiah)
As for providing funds for political activities, during 2024,
1. To Related Parties 21 5.247
the Company will not provide funds for political activities
or to political parties in accordance with statutory 2. To Core Debtors:
a. Individual 34 11.567.988
regulations and the Company’s code of conduct.
b. Group 86 23.372.916
Provision of Funds to Related Parties
and Provision of Large Funds Share Buyback and Bond Buyback
The Company provides funds to related parties and Selama tahun 2024, tidak terdapat buyback saham
large exposures which are made with the approval of maupun buyback obligasi.
the Company’s Board of Commissioners. The Company
has never violated the Legal Lending Limit (BMPK) during
2023. The Compliance Director through the Compliance Bank Strategic Plan
Unit constantly monitors the Company’s compliance
with the BMPK provisions and reports it to the Financial Information related to the Bank’s Strategic Plan has
Services Authority every semester. The implementation been presented in the Bank’s Strategy Sub-Chapter in
of the provision of funds by the Company to related the Management Analysis and Discussion Chapter in
parties and/or the provision of large exposure always this Annual Report.
PT Bank Tabungan Negara (Persero) Tbk 779
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Governance
Transactions Containing Conflict of The prohibition for the Company Insiders who have
Interest Insider information to buy or sell the Company’s
Securities is based on the consideration of the Principle
An explanation regarding transactions that contain of Disclosure in the Capital Market which results in the
conflict of interest is presented in the Management creation of equality of information for each party in
Discussion and Analysis Chapter of this Annual Report. making investment decisions. Insiders of a bank that
conducts transactions with other companies are also
subject to a prohibition to conduct transactions in
Internal Dispute the securities of such other companies, even though
the person concerned is not an Insider of such other
Throughout 2024, there was no internal dispute between companies. This is because information about the other
employees of the Company. company is usually obtained due to the Insider’s position
in the bank that conducts transactions with the other
company. During 2024, there was no insider trading.
Prevention of Insider Trading
As part of managing potential conflicts of interest, the Transparency of Financial and
Company has established a policy regarding Insider Non-Financial Conditions
Trading actions as regulated in Special Policy No.KK.9-
AA of 2023 concerning Investor Relations Activities. In this Explanation regarding the Transparency of Financial
provision, it is stipulated that the Company’s Insiders are and NonFinancial Conditions has been presented in the
prohibited from carrying out Insider Trading activities Sub- Chapter of Transparency for Report Submission
through purchasing or selling the Company’s Securities in the Chapter of Corporate Governance in this Annual
or other Companies that transact with the Company. Report.
The Insiders referred to are as follows:
1. Commissioners, Directors, or Employees of the
Company; Implementation of Sustainable Finance,
2. The major shareholder of the Company; Including the Implementation of Social
3. An individual who, because of his position or and Environmental Responsibility
profession or because of his business relationship
with the Company, allows that person to obtain An explanation of the application of sustainable finance,
inside information; or including the application of social and environmental
4. Parties who, within the last 6 (six) months, are no responsibility, has been explained in Bank BTN’s 2024
longer referred to in points 1, 2, and 3 above. Sustainability Report.
780 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Report of Sharia
Business Unit Governance
The Company has established a Sharia Business Unit 5 (Five) Basic Principles of the
(UUS) Management, which is designed to guide the Sharia Business Unit (UUS)
Company’s management to operate in compliance with Governance of the Company
the five basic principles of Sharia and is also targeting
broader interests. The main interests of concern here The Company consistently implements and improves
include protecting the interests of the stakeholders and the UUS management. Such means is carried out by
increasing compliance with the prevailing laws and continuously advancing its services to the customers
regulations and ethical values that apply generally to and the stakeholders according to Sharia Principles
the Islamic banking industry. which are based on 5 (five) basic principles of GCG,
namely:
Policies regarding the management of Sharia Business 1. Transparency: directness in providing material,
Units (UUS) in the Company refer to several regulations, relevant information, and transparency in the
including the following: decision-making process;
1. Law No. 21/2008 concerning Islamic Banking dated 2. Accountability: accuracy and validity of the
July 16, 2008. information presented about the effective Company
2. Bank Indonesia Regulation No. 11/10/ PBI/2009 management in accordance with the purpose;
Concerning Sharia Business Units as amended by 3. Responsibility: the Company’s management
Bank Indonesia Regulation No. 15/14/ PBI/2013. adheres to the prevailing laws and principles of a
3. Bank Indonesia Regulation No. 11/33/ PBI/2009 healthy UUS management;
Concerning the Implementation of Good Corporate 4. Professionalism: possessing competence, ability to
Governance for Sharia Commercial Banks and act objectively and free from any influence/pressure,
Sharia Business Units. and committing to developing Sharia business;
4. Bank Indonesia Circular Letter No. 12/13/ DPbS dated 5. Fairness: upholding justice and equality in
April 30, 2010 concerning the Implementation of defending the rights and satisfying the interests of
Good Corporate Governance for Sharia Commercial the stakeholders in accordance with the prevailing
Banks and Sharia Business Units. legislation.
5. Financial Services Authority Regulation No. 2 of
2024 Concerning the Implementation of Sharia
Governance for Sharia Commercial Banks and Structure of Sharia Business Unit
Sharia Business Units. (UUS) of the Company
6. Financial Services Authority Circular Letter No. 15
of 2024 Concerning the Implementation of Sharia The Company’s Sharia Business Unit (UUS) is managed
Governance for Sharia Commercial Banks and by the Director of UUS, who delegates to the Division of
Sharia Business Units. UUS and Deputy of UUS, under the supervision of the
7. Decree of the Board of Directors Number 52/SK/DIR/ Sharia Supervisory Board as outlined in the following
TPMD/2021 concerning the Organizational Structure UUS management structures graph: Report of Sharia
of the Head Office and Regional Offices. Business Unit Governance:
8. The Company’s Articles of Association.
PT Bank Tabungan Negara (Persero) Tbk 781
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Corporate
Governance
Sharia Banking
(SHAD)
Secretary
Sharia Funding Sharia Financing
Business Business
M N M M M N M
Sharia Retail Sharia Sharia
Sharia Sharia Digital M Sharia Sharia M
Funding & Sharia Wealth Sharia Mortgage Commercial
Institutional Banking Sharia Subsidized Personal Sharia
Customer Management Distribution & Secured & SME
Funding Business Funding Mortgage Banking Financing
Care Financing Financing
Business Business
Service & Service &
M M N M M Product M M M Product
Sharia Retail Sharia Wealth Sharia Digital Sharia Development Sharia Sharia Sharia Sharia Development
Sharia Management Large Subisidized Personal
Funding Banking Branch Mortgage Commercial
Legal Segmentation Institution Mortgage Financing
Business Partnership Performance Sales Financing RM
Sales Management Sales
N N M M Management Management M
Sharia Hajj, Umroh Sharia Sharia Sharia
Medium Sharia Digital M M N
Audit Management Wealth Sales Network Assistant
Institution Banking Sales Sharia Sharia Sharia
& Islamic Management & Office Commercial
Stakeholder Institutional Institutional
Related Channeling Financing RM
N Relation & Partnership & Partnership
Sharia M Relation Relation
N N
Risk Sharia Sharia SME
Sharia
Service Sales
Reimburse
Quality & Management
ment
Customer
Management
Care
Sharia
Commercial
Monitoring &
Restruct RM
Note:
M
Sharia
N New Assistant
Commercial
Monitoring &
M Modify Restruct RM
Vision and Mission of Sharia 2. Developing human capital of high quality and
Business Unit integrity as well as implementing good Corporate
Governance and Compliance;
In conducting its operations, the UUS of the Company 3. Increasing the competitive advantage with the latest
lives up to the following Vision and Mission statements: information technology;
4. Caring about the Social and Environmental interest.
Vision
“Becoming a leading Sharia Bank in housing financing
and associated industry”. Sharia Supervisory Board (DPS)
Mission In order to ensure that the Sharia Financial Institution
In achieving the vision above, the Company will (LKS) at the implementation level does not deviate
undertake the following missions: from sharia principles, in carrying out its activities the
1. Providing innovative products, programs, and Company is supervised by the Sharia Supervisory Board
featured services with a focus on housing financing (DPS) which is tasked with supervising the interests of
and associated industry with economical financing the Bank over the policies and management of the
resources;
782 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
M N M
Sharia Information Sharia Operations & Sharia Strategic,
Technology Asset Management Finance & Treasury
KCS
M N N N M N M
Sharia Sharia
Sharia IT Sharia Sharia Consumer Sharia Finance
Sharia
Strategic Sharia Digital Sharia IT Sharia IT Financing Commercial Collection Sharia Strategic Accounting
Transaction
Planning & Development Security Operation Operation & Asset Recovery & Treasury Planning & & General
Operation
Development Document Management Asset Sales Development Support
N N N N N M M
Sharia
Sharia Digital Sharia Sharia IT Sharia Sharia Sharia Sharia Sharia
Sharia Project Commercial Sharia Early
Project Security Production Business Financing Liquidity & Strategic Financial Adm
Management Asset Sales Bucket
Management Policy & Dev Service Parameter (*) Document ALM Planning & Policy(*)
RM
M N N N M N
Sharia Digital Sharia App Sharia Infras Sharia Sharia Sharia Sharia Money Sharia
Sharia Quality Sharia Middle Sharia
Application & Data & Data Settlement Financing Commercial & Capital Financial
Assurance Bucket Compliance
Management Protection Center Operation (*) Administration Asset Sales Market Reporting(*)
Assistant RM
M N N N N M
Sharia Sharia Sharia
Sharia Sharia Sharia IT Sharia Asset Sharia
Sharia Digital Reconciliation Third Party Sharia Asset Financial
Business Security Service Sales Policy
Partnership and Management Management Reconciliation
Partner Operation Operation
Support (*) Support &
N Controlling(*)
N N
N Sharia
Sharia Consumer
Sharia IT Sharia
Service Desk Financing Sharia
Core Dev Channel
Mgn Restruct Human
Operation (*)
Capital
N
Sharia IT Sharia
Non Core Dev Collection Sharia
Support Procurement
& General
Service
Board of Directors to comply with Sharia Principles and Appointment of The Sharia Supervisory
is responsible for such supervision, as well as directing, Board (DPS) Members
monitoring, and evaluating the implementation of Sharia
Governance including the implementation of sharia risk A member of the Sharia Supervisory Board must possess
management, sharia compliance, and integrated sharia several relevant qualities, including:
internal audits as well as the Bank’s strategic policies 1. Integrity, e.g.:
related to the implementation of Sharia Principles, in a. Good personality and morals.
accordance with the provisions of laws and regulations, b. Legally competent.
articles of association, and/or decisions of the GMS. c. Committed to complying with and practicing the
(Article 20 paragraph (1) and (3) POJK No. 2 of 2024 Sharia Supervisory Board Charter, sharia banking
concerning the Implementation of Sharia Governance provisions, and other prevailing regulations in a
for Sharia Commercial Banks and Sharia Business Units). professional manner.
PT Bank Tabungan Negara (Persero) Tbk 783
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Corporate
Governance
d. Committed to the development of healthy and 2. In case a member of the Remuneration and
solid sharia banking. Nomination Committee has a conflict of interest
e. Unlisted in the fit and proper no-pass list as set with a candidate for the DPS member, the reason
forth in the terms of fit and proper test regulated for disagreement must be disclosed in the
by the Financial Services Authority (OJK). recommendation.
f. Never been committing fraud (scam, 3. From this recommendation, the Board of
embezzlement, and/or other fraudulent conduct) Commissioners via the Board of Directors proposes
in banking, finance, and other areas of business, the candidate to National Sharia Council –
nor prosecuted for criminal acts (as evidenced Indonesian Ulema Council.
by a statement from the person concerned). 4. DSN-MUI determines whether to approve or
2. Competence; at least possessing related knowledge disapprove of the prospective candidates proposed
and experience in Sharia Economic Law as proven by the Board of Directors.
with approval/recommendation letter from DSN-MUI, 5. The Board of Directors must submit an approval
and general knowledge in banking and/ or financial request to Financial Service Authority (OJK) for the
sector. To improve their competency, the DPS prospective candidate.
members must be willing to continuously develop 6. OJK approves or disapproves of the prospective
through education and training. This includes an candidates.
induction program as a medium of learning about 7. The candidate who has received approval from
the Company in a relatively brief time to carry out DSN-MUI and FSA is appointed in the GMS.
their duties effectively and efficiently 8. Such an appointment before obtaining approval
3. Reputation; within at least 5 (five) years before being from the Financial Service Authority (OJK) must be
nominated and during their term of office: reported by the Company to OJK no later than 10 (ten)
a. Unlisted in the blacklist and non-performing list calendar days following the date of appointment.
managed by Financial Services Authority (OJK). 9. The candidate whose the position has yet to be
b. Having never been declared bankrupt. effective has not yet assumed their duties and
c. Having never been a shareholder, commissioner, responsibilities as a DPS member and is unable to
or director of a company and/or manager of make legally binding decisions. Consequently, they
a business entity declared guilty of causing a are not entitled to the rights and obligations of a DPS
company and/or a business entity to be declared member.
bankrupt. 10. In the event that DPS members are not appointed by
d. Having never been convicted due to a criminal the GMS within a period of 3 (three) months from the
offense against state finances and/or associated date in question, it becomes invalid.
with the financial sector.
e. Having never been a director or commissioner
whom while holding the position do the following: Structure, Number, and Composition
1) failed to conduct the annual GMS. of Sharia Supervisory Board
2) whose accountability as such director and/
or commissioner was once unacceptable to The appointment of the Company’s Sharia Supervisory
a GMS. Board has been based on the requirements of the Sharia
3) caused an OJK-licensed, approved, or Supervisory Board in accordance with OJK Regulation
registered company to fail to meet the Number 2 of 2024 concerning the Implementation of
obligation of submitting the annual report Sharia Governance for Sharia Commercial Banks and
and/ or financial statement to the OJK. Sharia Business Units, namely that members of the Sharia
Supervisory Board must have integrity, competence and
good reputation.
Procedure Appointment of Sharia
Supervisory Board (DPS) Members The composition of the DPS membership as regulated in
the Supervisory Board Charter is as follows:
The Sharia Supervisory Board (DPS) member is 1. DPS must consist of at least 2 (two) people and 3
appointed through the following stages: (three) people at most.
1. The Remuneration and Nomination Committee 2. DPS is chaired by a chairperson appointed from one
recommends member candidates to the Board of of its members.
Commissioners. 3. DPS members are appointed by GMS.
784 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Changes and Composition of the Work Guidelines, Duties, and
Sharia Supervisory Board in 2024 Responsibilities of Sharia Supervisory
Board
Information regarding the Changes and Composition
of the Sharia Supervisory Board can be seen in the DPS has a Sharia Supervisory Board Charter which was
Company Profile Chapter in the Profile of the Company’s ratified through the Decree of the Sharia Supervisory
Sharia Supervisory Board section in this Annual Report. Board No. 03/DPS-BTN/VII/2024 dated July 19, 2024. The
Sharia Supervisory Board Charter is prepared based on
sharia principles, provisions of the Articles of Association,
Profile of Sharia Supervisory Board applicable laws and regulations, Shareholder directions
and best practices. Good Corporate Governance.
Information regarding education, work experience,
DPS appointment period, concurrent positions, and The Charter serves as the guidelines for DPS in
affiliations is available in the Chapter of Company performing its duties in a more organized and effective
Profile in the Profile section of the Company’s Sharia manner. Below is the content of the charter:
Supervisory Board in this Annual Report.
General Provisions, Purpose of Charter
Chapter I Establishment
Term of Office of Sharia
Chapter II DPS Duties, Responsibility, and Authority
Supervisory Board
Chapter III Membership and Composition of the Board
1. The term of office of DPS members must be
determined to be no longer the same as the term of Chapter IV Remuneration and Facilities, Meeting, Minutes
office of members of the Board of Commissioners.
Supporting Work Unit for the Implementation
2. The Bank stipulates in its articles of association Chapter V of DPS Duties and Responsibilities
regarding: Others
Chapter VI
a. the term of office of DPS members starting from
the effective date of the appointment of DPS
members by the GMS; and
b. other conditions in fulfilling the position of DPS Duties and Responsibilities of Sharia
members. Supervisory Board
3. DPS members serve for a certain period of time and
may be reappointed after obtaining approval from The Sharia Supervisory Board is responsible to provide
the GMS, for a maximum of 2 (two) consecutive advice and suggestion to the Director of UUS and to
terms of office. monitor UUS activities so as to remain in accordance
4. DPS members who have served for 2 (two) with sharia principles. The duties and responsibilities of
consecutive terms of office may be reappointed for DPS include:
the next period as DPS members by considering: 1. Conduct supervision for the interests of the Bank
a. results of the DPS member performance on policies and the management of the Board of
assessment; Directors to ensure that they are in accordance
b. results of external reviews related to the with Sharia Principles and are responsible for such
implementation of DPS member duties; and supervision, and provide advice to the Board of
c. statements by DPS members in the GMS regarding Directors including providing sharia opinions related
the independence of the person concerned. to the Bank’s activities.
(Article 14 paragraph (1) to (4) OJK Regulation 2 2. Direct, monitor, and evaluate the implementation
of 2024) of Sharia Governance including the implementation
of sharia risk management, sharia compliance, and
integrated sharia internal audits as well as the Bank’s
strategic policies related to the implementation of
Sharia Principles, in accordance with the provisions
of laws and regulations, articles of association, and/
or decisions of the GMS.
PT Bank Tabungan Negara (Persero) Tbk 785
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3. Assess and ensure compliance with Sharia Principles b. Analyze reports submitted by and/or requested
on operational guidelines and Sharia-related from the Board of Directors, implementation
products issued by the Bank; of internal audit functions and/or compliance
4. Supervise the Bank’s new Sharia-related product functions to determine the quality of
development process to ensure that it is in implementation of Sharia Principles for fund
accordance with the DSN-MUI fatwa; raising and fund distribution activities and Bank
5. Provide sharia opinions on new products and/or service provision;
restructured financing related to Sharia by referring, c. Set the number of transaction spot checks
among others, to the DSN-MUI fatwa and provisions (sample) to be examined in view of sharia
governing the implementation of Sharia Principles principles implementation quality of each
and UUS business activities; activity.
6. Request a fatwa from DSN-MUI for new Sharia- d. Examine the spot-checked transaction
related Bank products for which there is no fatwa; document (sample) to acknowledge compliance
7. Conduct periodic reviews of the fulfillment of Sharia with sharia principles as required in the internal
Principles for the mechanism of fund collection and policies, including:
distribution of funds and Bank service provision; - The document of goods purchasing for
8. Request data and information related to Sharia the murabahah contract as proof of the
aspects from Bank work units that carry out and/ murabahah transaction.
or are related to Sharia activities in the context of - The document of customer business report
carrying out their duties; for the mudharabah/musyarakah contract
9. Carry out duties and responsibilities in accordance as a basis for yielding distribution calculation.
with the principles of Good Governance (GCG); — Availability of ownership documents for the
10. Supervise the development of new Sharia-related goods being rented, for contracts related
Bank products: to renting, including: ijarah contracts,
a. Request for clarification from the Board of ijarah muntahiya bi al tamlik contracts and
Directors and/ or relevant Company officials musyarakah mutanaqishah contracts, as
regarding the objectives and characteristics of evidence of the fulfillment of the pillars and
the new products to be promoted. conditions of ijarah.
b. Ensure the availability of fatwa from DSN-MUI for e. Conduct inspections, examinations, requests
the new products: for information and/or confirmation to UUS
1) In the case that the fatwa is available, DPS employees and/or customers to strengthen the
shall tailor the contract of such products with results of document examinations as referred to
the fatwa. in point 11.3, if necessary;
2) In the case the fatwa is not yet available, DPS f. Review the internal sharia policy in case of
shall propose to the Board of Directors to inconsistency between the principle and the
complement the new product with a fatwa. activity.
c. Review the suitability of the system and g. Provide advice on sharia over the fundraising
procedures of the new products to be promoted and distribution as well as banking services by
in compliance with sharia principles. UUS.
d. Provide advice on sharia over the new products. h. Report the DPS supervision result to OJK using
e. Evaluate the compliance with sharia principles an established format at least 2 (two) months
over the policies and procedures to manage risks following the end of each semester.
inherent in the Company’s new products and/ or i. Provide sufficient time to best perform their
activities. duties and responsibilities.
11. Supervising the UUS activities. 12. Bank Risk Management:
a. Conduct supervision of the Board of Directors’ a. Conduct an evaluation (review) of UUS risk
follow-up on audit findings or examinations management policies related to compliance
and recommendations from the Bank’s with sharia principles at least 1 (once) a year.
internal audit work unit, external auditors, the b. Carry out evaluate the responsibility of the
results of supervision by the Financial Services Board of Directors for the implementation of risk
Authority, and/or the results of supervision by management policies related to compliance
other authorities and institutions, related to the with sharia principles at least on a quarterly
implementation of Sharia Principles. basis.
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Concurrent Position Policy of Sharia Supervisory Board
DPS members are prohibited from holding concurrent positions:
1. As a member of the board of directors, member of the board of commissioners, or executive officer at a financial
institution or financial company, either a bank or non-bank;
2. As a member of the DPS at more than 1 (one) other Bank;
3. As a member of the Sharia Supervisory Board at more than 2 (two) financial institutions other than Banks;
4. As a member of the board of directors, member of the board of commissioners, sharia supervisor, or executive
officer at more than 1 (one) non-financial institution or company, whether domiciled in or outside the country.
5. In the field of functional duties at a bank financial institution and/or non-bank financial institution domiciled in or
outside the country;
6. As a public official;
7. In other positions that may give rise to a conflict of interest in carrying out duties as a member of the DPS; and/or
8. In other positions in accordance with statutory provisions.
Position at other companies/ Name of the other
Name Position
Institutions company/ institution
Chairman of
Prof. Dr. H. Muhammad Quraish Sharia
Ketua DPS CIMB Niaga
Shihab, M.A. Supervisory
Board
Member of Sharia
Member of OCBC NISP
Supervisory Board
H. Mohammad Bagus Teguh Perwira, Sharia
Lc., M.A. Supervisory
Chairman of Sharia Manulife Aset Manajemen
Board
Supervisory Board Indonesia
Member of Sharia PT Indomobil Multi Finance
Member of
Supervisory Board Indonesia Syariah
Sharia
Muhammad Faiz, Lc., M.A.
Supervisory
Member of Sharia PT Bank Tabungan Pensiunan
Board
Supervisory Board Nasional (BTPN) Syariah
Management of Conflict of Interest In 1. Make a written report submitted to the Board of
Sharia Supervisory Board Commissioners on any potential or actual conflicts of
interest which significantly influence the Company’s
The Sharia Supervisory Board members must avoid finance and the reputation of the Company, the
or prevent any potential conflict of interest. In case of Board of Commissioners, DPS, and the Board of
conflict of Interests, they are prohibited from taking Directors.
any action that could harm or reduce the profit of the 2. Not participate in the assessment process on any
Company. They must also disclose such a situation in activities inflicting such conflicts of interest.
every decision and inform the Board of Commissioners. 3. Participate in meetings, but not in the decision-
making.
The Sharia Supervisory Board members are subject
to any regulations on conflict of interests and other
regulations applicable to the Company. Whenever
encountering conflict of interest, DPS members shall:
PT Bank Tabungan Negara (Persero) Tbk 787
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Share Ownership of the Sharia Supervisory Board
Shareholding
Name Position Non-Bank
Other Other
Bank BTN Financial
Banks Companies
Institutions
Prof. Dr. H. Muhammad Quraish Chairman Nil Nil Nil Nil
Shihab, M.A.
H. Mohammad Bagus Teguh Perwira, Member Nil Nil Nil Nil
Lc., M.A.
Muhammad Faiz, Lc., M.A. Member Nil Nil Nil Nil
Implementation of DPS’s Activity Report consensus. If deliberation is not achieved, decision-
making at the DPS meeting is carried out based on
Sharia Supervisory Board Meeting Policy the majority vote.
7. Voting is generally carried out verbally, but under
The DPS meeting is a forum for deliberation between DPS certain conditions and according to mutual
members to discuss every strategic and operational agreement, voting can be carried out by closed
policy and decision in order to carry out the supervisory letter.
function, provide advice and suggestions to the Board 8. DPS members who are present at the meeting but
of Directors and UUS management in the field of sharia are not in the meeting room at the time of decision-
to comply with sharia principles. In order to make making for some reason, then the relevant voting
decisions, the DPS can ask for consideration from the rights are considered blank/not giving voting rights.
DSN-MUI if necessary. The DPS meeting is held with the 9. Each DPS member who is present has the right to
following provisions: cast 1 (one) vote.
1. DPS meetings must be held periodically at least 1 10. DPS members who are unable to attend the DPS
(one) time in 1 (one) month or 12 (twelve) times in 1 meeting must inform the DPS Chairperson of their
(one) year. In certain situations and needs. DPS can absence through the DPS Secretary.
hold meetings more than 1 (one) time in one month. 11. Meetings are held at the Bank/UUS Head Office, but
2. DPS meetings are held if attended by the majority of with certain considerations and mutual agreement,
DPS members, the implementation of DPS meetings meetings can be held at one of the branch offices
must be attended by all DPS members physically at throughout Indonesia or outside the branch office.
least 2 (two) times in 1 (one) year. 12. Meetings can be held via teleconference technology
3. DPS meeting invitations can be made in writing or (each other can hear and see each other, each
can be done via electronic media such as email, meeting participant can see and hear each other
whatsapp and others. Invitations are sent to each directly and participate in the DPS meeting.
DPS member no later than 5 (five) calendar days 13. In certain conditions where it is not possible to hold a
before the DPS meeting is held. If there is an urgent DPS meeting, then DPS decisions can be submitted in
need, invitations can be made 3 (three) calendar writing by means of circulation.
days before the DPS meeting is held. 14. All DPS decisions stated in the minutes of the
4. DPS must prepare a DPS meeting schedule for meeting are joint decisions and are binding on all
the following financial year before the end of the DPS members.
financial year. 15. Differences of opinion (dissenting opinions) that
5. DPS meetings must be held in the territory of occur in DPS meetings must be clearly stated in the
Indonesia, but if they are held outside the territory of minutes of the meeting along with the reasons for
Indonesia, the meeting decision is considered valid the differences of opinion.
only if attended by all DPS members. 16. The results of DPS meetings must be stated in the
6. Decision-making at the DPS meeting must first minutes of the meeting and properly documented.
be carried out based on deliberation to reach
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Internal Meeting Of The Sharia Supervisory Board
No. Date Meeting agenda Participant Attendance
1. January 8, 2024 • Progress of Spin Off UUS BTN Prof. Dr. H. Muhammad Quraish present
Shihab, M.A.
H. Mohammad Bagus Teguh present
Perwira, Lc., M.A.
Muhammad Faiz, Lc., M.A. present
2. February 21, 2024 • Sharia Securities (SUKUK) Assignment Transaction Prof. Dr. H. Muhammad Quraish present
Mechanism Shihab, M.A.
• Flow and Approval of Charity Funds
• UUS Performance in January 2024 H. Mohammad Bagus Teguh present
Perwira, Lc., M.A.
Muhammad Faiz, Lc., M.A. present
3. March 18, 2024 • UUS Performance in February 2024 Prof. Dr. H. Muhammad Quraish present
• Cash Waqf Linked Deposit (CWLD) Shihab, M.A.
• Auction of Goods Stored in Safe Deposit Box (SDB)”
H. Mohammad Bagus Teguh present
Perwira, Lc., M.A.
Muhammad Faiz, Lc., M.A. present
4. April 25, 2024 • Feature Development: Deposit without Bill Prof. Dr. H. Muhammad Quraish present
• UUS Performance in March 2024 Shihab, M.A.
H. Mohammad Bagus Teguh present
Perwira, Lc., M.A.
Muhammad Faiz, Lc., M.A. present
5. May 29, 2024 • Implementation of Revenue Recording and Prof. Dr. H. Muhammad Quraish present
Distribution of Sukuk Profit Sharing Shihab, M.A.
• Restructuring with Tiered Installments
• Addition of Gold Conversion Services to Gold H. Mohammad Bagus Teguh present
Savings Perwira, Lc., M.A.
• DPS Charter
• Performance of UUS BTN April 2024 Muhammad Faiz, Lc., M.A. present
6. June 19, 2024 • UUS BTN Performance Highlights May 2024 Prof. Dr. H. Muhammad Quraish present
• Pre-Realization Costs Enter Ceiling for Murabahah, Shihab, M.A.
Istishna and Musyarakah Mutanaqisah Contracts
H. Mohammad Bagus Teguh present
Perwira, Lc., M.A.
Muhammad Faiz, Lc., M.A. present
7. July 26, 2024 • New Bancassurance Partner Prof. Dr. H. Muhammad Quraish present
• Report on Charity Funds for Quarter II of 2024 Shihab, M.A.
• Highlights of BTN UUS Performance in June 2024
H. Mohammad Bagus Teguh present
Perwira, Lc., M.A.
Muhammad Faiz, Lc., M.A. present
8. August 21, 2024 • UUS BTN Performance Highlights July 2024 Prof. Dr. H. Muhammad Quraish present
• The Role of Sharia Risk Management in Supporting Shihab, M.A.
Sustainable Business Growth
H. Mohammad Bagus Teguh present
Perwira, Lc., M.A.
Muhammad Faiz, Lc., M.A. present
9. September 27, • Mechanism for Imposing Fines/Ta’zir on Prof. Dr. H. Muhammad Quraish present
2024 Commercial Financing Shihab, M.A.
• Life Insurance Using Ciputra Life
• Changes in the Provisions on Savings H. Mohammad Bagus Teguh present
Administration Fees with Mudharabah Contracts Perwira, Lc., M.A.
• Highlights of BTN UUS Performance in August 2024
• Acquisition Process of Sharia Commercial Banks Muhammad Faiz, Lc., M.A. present
10. October 29, 2024 • Transfer of Financing from UUS to BUS in the Prof. Dr. H. Muhammad Quraish present
context of Spin Off Shihab, M.A.
• MMQ and Istishna Contracts for the KPR Zero
Program Feature on KPR Indent iB and BTN iB H. Mohammad Bagus Teguh present
Property Financing Perwira, Lc., M.A.
• Conversion of Murabahah Contract Customers to
MMQ/IMBT Contracts Muhammad Faiz, Lc., M.A. present
• UUS Performance Highlights September 2024
• Submission of DPS Opinion
• Report on Charity Funds for Quarter III of 2024
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No. Date Meeting agenda Participant Attendance
11. November 19, 2024 • Recovery Plan Announcement Prof. Dr. H. Muhammad Quraish present
• BTN UUS Performance Highlights October 2024 Shihab, M.A.
• Expansion of BTN iB Sejahtera KPR Product Contract
Using Musyarakah Mutanaqisah Contract H. Mohammad Bagus Teguh present
• Recruitment of Non-Muslim Human Resources Perwira, Lc., M.A.
(SDI)
• DPS Work Plan for 2025 Muhammad Faiz, Lc., M.A. present
12. December 20, 2024 • Highlights of BTN UUS Performance November Prof. Dr. H. Muhammad Quraish present
2024 Shihab, M.A.
• Disbursement of Indent Mortgage Products Using
the Istishna Agreement Disbursed 100% in Advance H. Mohammad Bagus Teguh present
to Developers and Financing Agreements for Perwira, Lc., M.A.
Indent Mortgage Products Using the MMQ
Agreement Muhammad Faiz, Lc., M.A. present
Joint Meeting of The Board of Directors With The Sharia Supervisory Board
Throughout 2024, the Board of Directors held a Joint Board of Directors Meeting with the Sharia Supervisory Board
initiated by the Board of Directors 3 (three) times. In detail, the following table shows the Joint Board of Directors
Meeting with the Sharia Supervisory Board.
No. Meeting Date Meeting agenda Participant Attendance
1. April 25, 2024 Compliance Director Coordination Meeting with Prof. Dr. H. Muhammad Hadir
Sharia Supervisory Board Quraish Shihab, M.A.
1. Submission of Performance Review of UUS BTN
performance until December 2023;
H. Mohammad Bagus Teguh Hadir
2. Follow-up of the agreement of the previous
Perwira, Lc., M.A.
coordination meeting on September 1, 2023;
3. The results of DPS supervision activities
through the petik test conducted until Muhammad Faiz, Lc., M.A. Hadir
December 2023 at the Syariah Branch Office;
4. Submission of POJK Sharia Governance
2. August 12, 2024 a. DPS Supervisory Activities in the first semester Prof. Dr. H. Muhammad Hadir
of 2024; Quraish Shihab, M.A.
b. Sharia Opinion in 2024;
c. Sharia Petition Test Results Semester 1 Year H. Mohammad Bagus Teguh Hadir
2024; Perwira, Lc., M.A.
d. DPS Work Plan for 2024;
e. Implementation of POJK 2 Year 2024. Muhammad Faiz, Lc., M.A. Hadir
3. December 16, 2024 a. DPS Supervisory Activities Semester 2 Year Prof. Dr. H. Muhammad Hadir
2024; Quraish Shihab, M.A.
b. DPS Opinion Semester 2 Year 2024;
c. Sharia Petik Test Results Semester 2 Year 2024; H. Mohammad Bagus Teguh Hadir
d. DPS Work Plan for 2025. Perwira, Lc., M.A.
Muhammad Faiz, Lc., M.A. Hadir
Meeting of The Board of Commissioners with The Sharia Supervisor Board
Based on OJK Regulation No. 2 of 2024 dated February 16, 2024, regarding the Implementation of Sharia Governance
for Sharia Commercial banks and Sharia Business Units, Article 31 paragraph (3), banks are required to hold meetings
between the Sharia Supervisory Board and the Board of Commissioners at least once every four (4) months. The
Board of Commissioners and the Sharia Supervisory Board have agreed that these meetings will be held at least once
every four (4) months upon invitation from the Board of Commissioners. However, if necessary, the meetings may be
conducted at any time, initiated by either party or both parties.
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These meetings are conducted under the Guidelines and Code of Conduct for the Board of Commissioners and the
Charter of the Sharia Supervisory Board.
Realization of the Meetings between the Board of Commissioners and the Sharia Supervisory Board
Throughout 2024, the Board of Commissioners held meetings with the Sharia Supervisory Board 3 (three) times. Below
is a detailed table of the meetings between the Board of Commissioners and the Sharia Supervisory Board.
Table of Meetings Between the Board of Commissioners and the Sharia Supervisory Board
No. Meeting Date Meeting agenda Peserta Kehadiran
1. April 30, 2024 Implementation of OJK Regulation Number 2 of 2024 Prof. Dr. H. Muhammad Quraish present
on the Application of Sharia Governance of Sharia Shihab, M.A.
Commercial Banks and Sharia Business Units
H. Mohammad Bagus Teguh present
Perwira, Lc., M.A.
Muhammad Faiz, Lc., M.A. present
2. August 28, 2024 Supervisory Activities of the Sharia Supervisory Board Prof. Dr. H. Muhammad Quraish present
on Policies and Implementation of Sharia Principles Shihab, M.A.
as of Semester I of 2024
H. Mohammad Bagus Teguh present
Perwira, Lc., M.A.
Muhammad Faiz, Lc., M.A. present
3. December 18, 2024 1. Supervisory Activities of the Sharia Supervisory Prof. Dr. H. Muhammad Quraish present
Board on Policies and Implementation of Sharia Shihab, M.A.
Principles as of Q3 2024 and Projections through
Q4 2024 H. Mohammad Bagus Teguh present
2. Supervision Plans of the Sharia Supervisory Board Perwira, Lc., M.A.
for the Sharia Business Unit of PT Bank Tabungan
Negara (Persero) Tbk for 2025 Muhammad Faiz, Lc., M.A. present
Frequency and Attendance of Meetings
Joint Meeting with UUS Joint Meeting of the Board of Joint Meeting of the Board of
Management Directors Commissioners
Attendance Number and Jumlah dan Persentase Jumlah dan Persentase
Percentage Kehadiran Kehadiran
Name Position
Number Number Number
Number of Number of Number of
of of of
Attendance Percentage Attendance Percentage Attendance Percentage
Meeting Meeting Meeting
Prof.
Dr.H.Muhammad
Chairman 12 12 100% 3 3 100% 3 3 100%
Quraish Shihab,
M.A.
H. Mohammad
Bagus Teguh Member 12 12 100% 3 3 100% 3 3 100%
Perwira, Lc., M.A.
Muhammad Faiz,
Member 12 12 100% 3 3 100% 3 3 100%
Lc., M.A.
Frequency and Procedures of Advice-Giving Supervision of Sharia Principle Implementation in the
Capital Market for Issuers or Public Companies
In providing advice and suggestions as well as supervising the fulfillment of sharia principles, the Sharia Supervisory
Board carries out this through the issuance of fatwas, opinions, periodic reviews and meetings with the Board of
Commissioners and/or Directors and coordinating with the relevant Divisions.
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Throughout 2024, DPS has issued 27 (twenty seven)
No. Date Opinion
Sharia Supervisory Board Opinions. These DPS opinions
were issued in response to the development of UUS BTN's Internal Material on the Internal
business so that it continues to run in accordance with Control System for Financial Reports
December 9,
21 in General Policy Number KU.7
Sharia Principles. 2024
Concerning the Internal Control
System
Announcement of General Policy
December 20,
No. Date Opinion 22 No. KU.1 concerning Bank Loan or
2024
Financing
February 21, Securities Assignment Transaction
1. Announcement of Special Policy
2024 Mechanism (Sukuk) December 20,
23 No. KK.8-J on Risk Management
2024
Flow and Approval of Benevolent Procedures
February 21,
2. Funds or Funds That May Not Be
2024 Disbursement of Indent Mortgage
Recognized as Income (TBDSP Funds) December 20,
24 Using Istishna Contract is Disbursed
2024
3. March 18, 2024 Cash Waqf Linked Deposit (CWLD) 100%
Auction of Items Stored in Save December 20, Use of BTN Retail Credit Risk Division
4. March 18, 2024 25
Deposit Box (SDB) 2024 (RCRD) Organ
Response to Special Policy on iB Multi-Benefit Financing
December 20,
Consumer Financing Procedures 26 (Murabahah) for Purchasing Grave
5. March 19, 2024 2024
Subrogation, Novation Customer Plots
Transfer, and Assignment
Announcement of General Policy
December 20,
6. April 25, 2024 Deposit Without Bill 27 Number KU.2 on Treasury, Funding
2024
and Product Delivery
Implementation of Revenue
7. May 29, 2024 Recording and Distribution of Sukuk
Profit Sharing
8. May 29, 2024
Restructuring with Graduated
Installments
Performance Assessment of DPS
Addition of Gold Conversion Service
9. May 29, 2024
to Gold Savings
Procedure of Performance Assessment of DPS
Pre-Realization Costs Become
a Component of the Financing
Sharia Supervisory Board performance evaluation is
10. June 19, 2024
Ceiling for Murabahah, Istishna and carried out for a period of 1 (one) year. In the first stage,
Musyarakah Mutanaqisah Contracts
DPS members evaluate their performance using the self-
11.
September 27, Life Insurance Using CIputra Life assessment method. In the second stage, Remuneration
2024 Products
and Nomination Committee will discuss the results of the
September 27,
Proposed Changes to the Mechanism self-assessment and performance assessment of DPS
12. for Imposing Ta'zir Fines on
2024 and use them as input to the Board of Commissioners to
Commercial Financing
be subsequently determined by the Annual GMS.
Changes to the Mudharabah
September 27,
13. Savings Account Administration Fee
2024
Provisions Criteria of Performance Assessment of DPS
Addition of New Bancassurance
14. October 3, 2024
Partners The DPS performance assessment is carried out by looking
MMQ and Istishna Contracts for the at the implementation of DPS duties and responsibilities
15.
October 29, Zero Mortgage Program Feature on during 2024 which consists of 3 aspects, namely:
2024 BTN Inden iB Mortgage and BTN iB
1. Aspect of Reporting;
Property Financing
2. Aspect of Giving Consideration, Direction and
Conversion of Murabahah Contract
October 29, Supervision of Sharia Principles; and
16. Customers to MMQ and IMBT
2024
Contracts 3. Aspect of Sharia Scientific Development.
November 7,
17. Mobile Banking
2024 Party Entitled to Conduct The Assessment
Initiation of the 2025 Recovery Plan of
November 19,
18. PT. Bank Tabungan Negara (Persero), DPS conducted a self-assessment on its performance
2024
Tbk
in 2024 in the DPS internal meeting. The assessment
November 19,
Expansion of the BTN iB Sejahtera KPR is conducted by evaluating the achievement of
19. Agreement using the Musyarakah
2024 DPS performance indicators throughout 2024. In
Mutanaqisah Agreement
the evaluation process, DPS coordinates with the
November 19, Recruitment of Non-Muslim Human
20. DPS secretariat unit in terms of administration,
2024 Resources (SDI)
documentation and data so that the performance
evaluation process can be carried out accurately.
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Results of Performance Assessment of DPS
During 2024, DPS has carried out its duties and responsibilities well. In the Provision Aspect in 2024, DPS has reported on
the Supervisory Results Report of the Sharia Supervisory Board for Semester II of 2023 and Semester I of 2024 in a timely
manner. In the Provision of Consideration, Direction and Supervision of Sharia Principles Aspect, DPS has held 18 (eighteen)
DPS meetings, including 2 (two) meetings with the Enterprise Risk Management Division (ERMD), 3 (three) meetings with
the Board of Directors and 3 (three) meeting with the Board of Commissioners. DPS has issued 27 (twenty seven) sharia
recommendation opinions during 2024. For the Supervision Aspect, DPS has also conducted Sharia spot checks on the
operational activities of KCS in order to ensure the fulfillment of Sharia principles for the operations and business of UUS
BTN. The number of spot checks carried out was 13 (thirteen) KCS. In terms of the Sharia Scientific Development Aspect,
DPS has participated in a number of activities in order to improve competency related to the duties and responsibilities
of the Sharia Supervisory Board implemented by the Regulator, DSN-MUI or other educational institutions (both domestic
and foreign). This performance has met the requirements of the duties and responsibilities of the Sharia Supervisory
Board.
Remuneration and Other Facilities for DPS
The DPS Charter organizes the terms of salary or honorarium or remuneration and/or benefits for DPS members as
stipulated by GMS. In the event that the GMS delegates the Board of Commissioners to determine the amounts, the
decision will be made in the Board of Commissioners’ meeting by taking into account the recommendations from the
Remuneration and Nomination Committee.
Remuneration for Sharia Supervisory Board (DPS) in 2024
Chairman Member
Types of Remuneration
and Other Facilities In Million In Million
Person Person
Rupiah Rupiah
Remuneration
Honorarium/Salary 1 477 2 858
Routine allowance (Tj. PPh21) 1 213 2 311
Holiday Allowance 1 37 2 67
Performance Bonus 1 190 2 185
Total of Remuneration (a) 1 916 2 1,421
Post-Servise Insurance 1 210 2 245
Transportation Allowance 1 30 2 54
Total of Other Facilities (b)
Total Received (a) + (b) 1 240 2 299
Mechanism for The Resignation and Dismissal of Sharia Supervisory Board (DPS)
Members
The position in DPS shall be terminated if
1. A member’s term of office has been over in accordance with the Company’s Articles of Association.
2. A member resigns in compliance with the applicable provisions.
3. A member no longer satisfies the regulatory requirements.
4. A member passes away.
5. A member is dismissed based on the GMS decision.
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The mechanism for DPS member resignation is as Duties and Responsibilities of
follows: The UUS Director
1. A DPS member reserves the right to resign from their
position by submitting notification in writing about The Director of UUS manages UUS prudentially in
their intent to the Board of Directors before his/her accordance with the sharia principles by following
resignation. the Company’s Article of Association and GCG best
2. The Company must announce this information practices.
to the public and communicate this matter and
propose the replacement candidate to OJK at least
2 (two) working days after receiving the resignation Head of Sharia Business Division
letter and nominate replacement candidates for DPS
members. In performing the operational activity, the Director of UUS
3. If the number of DPS members is less than the is assisted by the Head of the Sharia Business Division.
minimum number as regulated in applicable Based on the Company’s Guidebook, below are the
legislation following this resignation, the Company duties and authorities of the Head of the Sharia Business
must then appoint a new DPS member according to Division:
the relevant regulation. 1. Establishing a proposal of the work plan and budget
4. A DPS member who resigns before their term of office (RKAP) on the corresponding field according to the
ends must be held responsible for their tasks during applicable terms.
their active tenure, as reported in the incoming 2. Developing a strategic plan for the UUS.
Annual GMS. 3. Formulating policies relating to the UUS.
5. Any termination and/or resignation of DPS members 4. Ensuring the secretarial function of DPS.
must be reported to OJK within 10 (ten) calendar 5. Ensuring the operation and performance of the UUS.
days after the effective date of a termination and/or 6. Managing and controlling any risks existing within
resignation. their professional context.
7. Applying GCG in the respective unit.
Director of Sharia Business unit
(UUS) of the Company Report on the Implementation of the
Company’s UUS Activities
Director of Sharia Business unit (UUS) of the Company
The Company’s Sharia Business Unit (UUS) is led by the Transparency of Financial and Non-Financial
Director of Sharia Banking who is fully responsible for Conditions, GCG Implementation Reports and
the implementation of sharia business management Internal Reporting
prudentially in accordance with the sharia principles.
The appointment of the Director is based on integrity, Throughout 2024, the Bank has published quarterly
competence, adequate financial reputation, experience financial reports both through the website www.btn.
as a bank executive officer in bank’s operations, and co.id and through newspapers, and reported them to
passing the fit and proper test as required in Bank regulators in accordance with regulations and on time.
Indonesia Regulation No. 14/6/PBI/2012 on fit and proper A recapitulation of the publication of quarterly financial
test in Sharia Banks and Sharia Business Units. reports through newspapers and online media is as
follows:
Currently, the Director of UUS Perusahaan is held by Mr.
Hirwandi Gafar who was appointed based on the Board
of Directors meeting on December 3, 2019 and has Quarterly Newspaper Date
obtained OJK approval through Letter number SR-6/
Kontan
PB.1/2021 dated March 2, 2021, through Confirmation of IV-2023 Bisnis Indonesia February 12, 2024
www.btn.co.id
the Appointment of the UUS Director of PT Bank Tabungan
Negara (Persero) Tbk. His brief profile is available in the I-2024
Bisnis Indonesia
April 26, 2024
www.btn.co.id
Company Profile Chapter in the Board of Directors Profile
section of this Annual Report. II-2024 Bisnis Indonesia July 26, 2024
III-2024 www.btn.co.id November 29, 2024
794 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
List of Consultants, Advisors or the equivalent used by UUS Bank BTN
Based on the Cooperation Agreement document between UUS BTN and consultants related to activities and operational
activities at UUS BTN, throughout 2024 UUS BTN has collaborated with several consultants, namely:
1. Hajj Financial Management Agency (BPKH) for Increasing Regular Hajj Registration Through Optimization of Hajj
and Umrah Guidance Groups (KBIHU) and Hajj Communities.
2. PT Infinetworks Global for providing SMS Gateway services.
3. PT Rintis Sejahtera for providing implementation services for the National Quick Response Code Standard (QRIS)
Including QR Cross Border and Transfer Transactions, Cash Withdrawals and Cash Deposits (TUNTAS).
Number of Deviations (Internal Fraud) that Occurred and Settlement Efforts by UU
In order to reduce internal irregularities (internal fraud) committed by management, permanent and non-permanent
employees (honorary and outsourced) related to the work processes and operational activities of UUS Bank BTN which
significantly affect the performance conditions of UUS Bank BTN, UUS Bank BTN carries out various preventive measures
against the possibility of internal fraud committed by employees.
During 2024, irregularities/fraud related to UUS work processes and operational activities can be explained in the
following table:
Number of frauds committed (Internal)
Member of the Board
of Commissioners and
Internal Fraud Permanent Employee Non-Permanent Employee
Member of the Board of
in 1 year
Directors
Previous Current year Previous Current year Previous Current year
year (2023) (2024) year (2023) (2024) year (2023) (2024)
Total Fraud - - 1 4 - -
It has been resolved - - 1 4 - -
In the process of being
- - - 0 - -
resolved internally at UUS
No solution has been
- - - 0 - -
attempted yet
It has been followed up
- - - 0 - -
through the legal process
Note:
1. The number of cases in the current year is based on the Special Audit Result Report for the period January to December 2024.
2. The number of cases that have been “Resolved” are cases that have received a sanction decision from the Board of Directors until December 2024.
3. The number of cases that are “In the process of being resolved internally at the bank” are cases that have not received a sanction decision from the
Board of Directors until December 2024.
4. The number of cases that “Have been followed up through the legal process” are cases that have had a Board of Directors Decision in the form of
criminal sanctions (criminal reporting process by the Legal Division (LGD).
Number of Legal Problems and Settlement
Amount
Efforts by UUS Legal Issues
Civil Criminal
Throughout 2024, civil and criminal legal issues faced by
UUS Bank BTN and which have been submitted through It has been completed (has
7 1
permanent legal force).
the legal process, are as follows:
In the process of being resolved. 13 2
Total 20 3
PT Bank Tabungan Negara (Persero) Tbk 795
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Corporate
Governance
In resolving legal problems faced by UUS of Bank BTN,
No. Description December 31, 2024
deliberation is always prioritized when facing disputes
with customers. However, if deliberation cannot resolve Other uses are for the
C 446.449.151
the dispute, then UUS Bank and the customer agree to public interest
resolve the dispute using arbitration or through a judicial Total Usage 446.449.151
institution based on applicable laws and regulations
Increase (Decrease) in Sources
and in accordance with Sharia Principles. 4 619.564.442
of Benevolent Funds for Use
Sources of Benevolent Funds
Non-Halal Income and Its use 5 1.086.950.101
at the End of the Period
Non-halal income obtained includes, among other
things, fines or interest income from placements with Conduct a UUS GCG Self Assessment
Bank BTN (Parent) which are used as liquidity funds for
Sharia Branch Offices. The total income earned during In order to create a healthy, prudent and resilient sharia
2024 (in full Rupiah figures) is as follows: banking industry, Bank BTN as an entity operating in
the banking sector, through its Sharia Business Unit, is
No. Description December 31, 2024 obliged to implement Good Corporate Governance
and comply with Sharia Principles. Implementation
Sources of Benevolent Funds at
1. 467,385,659 of Good Corporate Governance (GCG) is an effort to
the Beginning of the Period
protect stakeholder interests and increase compliance
2. Receipt of Benevolent Funds
with laws and regulations and ethical values generally
A Infaq - accepted in the sharia banking industry.
B Alms -
GCG implementation requires an assessment to see the
Productive benevolence
C - extent of progress towards the GCG principles that have
refunds
been implemented by the Company. This assessment is
D Fine 1,063,000,094
also useful for ensuring continuous improvement in the
E Non-halal acceptance 3,013,499 quality of GCG implementation in business processes.
Total Receipts 1,066,013,593 UUS Bank BTN has carried out a selfassessment in
accordance with BI/OJK regulations which require the
3. Use of Benevolent Funds
Bank to carry out its own assessment (internal self-
Productive Benevolent
A - assessment) on the implementation of GCG.
Fund
B Donations - The results of the Bank BTN UUS self-assessment for the
period January to December 2024 can be presented as
follows:
Weight
No. Factor Rating Mark
(%)
1. Implementation of the duties and responsibilities of the Director in charge of UUS 0.35 1.00 0.35
2. Implementation of the duties and responsibilities of the Sharia Supervisory Board 0.20 1.00 0.20
Implementation of Sharia Principles in fund-raising and fund-channeling activities
3. 0.10 2.00 0.20
and services.
Distribution of funds to core financing customers and storage of funds by core
4. 0.10 2.00 0.20
depositors
Transparency of Financial and Non-Financial Conditions, GCG Implementation
5. 0.25 2.00 0.50
Reports and Internal Reporting
Total Composite Value 1.00 1.70
Number Criteria 2
Predicate GOOD
Based on the results of the Self Assessment that we have conducted, the composite value of the Sharia Business Unit
of PT Bank Tabungan Negara (Persero) Tbk is 1.70 with a criterion of 2 and a predicate of “Good”, the composite value
is the same as the composite value of the previous year. This reflects that the Bank’s management has implemented
796 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
GCG which is generally quite good and consistent. This implementing Risk Management for Return Risk,
is reflected in the adequate fulfillment of GCG principles. considering that Returns are the result of all Sharia
If there are weaknesses in the implementation of GCG Business Unit (UUS) business activities. The role of
principles, then in general these weaknesses can be Business Unit Management, in this case the Treasury
resolved well by the Bank’s management. Department of the Sharia Business Unit (UUS), is to
identify Return Risk on Risk resulting from changes
Implementation of Compliance with Sharia in the rate of return paid by the Bank to customers,
Principles due to changes in the rate of return received by
the Bank from the distribution of funds, which can
Based on OJK Regulation Number 2 of 2024 dated influence behavior. Bank third party fund customers.
February 15, 2024, concerning the Implementation Return Risk Measurement is based on assessment
of Sharia Governance for Sharia Commercial Banks results using parameters/indicators, namely the
and Sharia Business Units, the Company through composition of third party funds, the bank’s strategy
the Board of Directors coordinates with the Sharia and performance in generating profits/revenue as
Supervisory Board regarding the implementation of well as the behavior of third party fund customers.
the compliance function towards Sharia Principles. These three indicators are used by the Treasury
In 2024, coordination meetings between the Board of Department Sharia Business Unit (UUS) in managing
Directors and the Sharia Supervisory Board were held 3 Return Risk. In order to monitor Yield Risk and ensure
(three) times to ensure that the implementation of the that the returns given to customers are maintained,
supervision function towards compliance with sharia the Sharia Banking Division (SHAD), in this case the
principles in the BTN Sharia Business Unit (UUS) both at Treasury Department, manages policies related
the Head Office and Branch Offices has been carried to special Financing Profit Sharing margins in
out properly by the Sharia Supervisory Board. Overall, coordination with business units, in this case the
the implementation of the supervisory duties of the Commercial Financing Department and Branch
Company’s Sharia Supervisory Board regarding the new Offices. Sharia.
product development process and supervision of the b. Investment Risk Management
Bank’s activities has been reported through the Sharia Investment Risk is the risk resulting from the Bank
Supervisory Board Supervision Report per 6 (six) months, sharing in the customer’s business losses financed
ending in June and December. in profit sharing based financing, whether using
the net revenue sharing method or using the
Sharia Business Unit Risk Management profit and loss sharing method. Investment Risk
Reporting Management is the management of financing risks
provided on a Profit Sharing basis which is part of
In the 2024 period, UUS has submitted a Quarterly Risk the Bank’s Risk Management Policy Guidelines for
Profile Report to OJK in accordance with the provisions, Bank Sharia Business Units (UUS) and is prepared
namely as follows: as part of the risk assessment process. Investment
1. 71/S/DIR/ERMD/I/2024 Submission of Risk Profile Risk Exposure is monitored from the Financing
Report of Bank BTN Sharia Business Unit for Quarter granting process until the Financing maturity.
IV/2023. Investment Risk Measurement uses parameters/
2. 485/S/DIR/ERMD/IV/2024 Submission of Risk Profile indicators consisting of the composition and level
Report of Bank BTN Sharia Business Unit for Quarter of concentration of profit-sharing based financing,
I/2024. the quality of profit-sharing-based financing and
3. 799/S/DIR/ERMD/VII/2024 Submission of Risk Profile external factors. These three indicators are used
Report of Bank BTN Sharia Business Unit for Quarter by the Commercial Financing Department in the
II/2024. Sharia Business Unit (UUS) in managing Investment
4. 1365/S/DIR/ERMD/X/2024 Submission of Risk Profile Risk. Monitoring and controlling investment risk
Report of Bank BTN Sharia Business Unit for Quarter includes evaluating profit sharingbased financing
III/2024. risk exposure against investment risk limits and
5. 80/S/DIR/ERMD/I/2025 Submission of UUS Bank BTN reviewing Internal Credit Rating policies between
Risk Profile Report for Quarter IV/2024. the Commercial Financing Department in the Sharia
Business Unit (UUS) together with the Wholesale
In the Sharia Business Unit, reports for risk management Credit Risk Division (WRD). Management of profit
are no different from conventional commercial banks, sharing based financing is carried out by the
but 2 (two) types of risk are added, namely: Commercial Financing Department at the Sharia
a. Return Risk Management Business Unit (UUS) and Sharia Branch Offices.
Sharia Banking Division (SHAD) employees, including
Bank business unit management, are part of
PT Bank Tabungan Negara (Persero) Tbk 797
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Corporate
Governance
Public Company Governance
Implementation Guidelines
The Company always complies with applicable regulations in implementing GCG. It includes referring to the Public
Company Governance Guidelines stipulated in OJK Regulation No. 21/POJK.04/2015 and OJK Circular Letter No. 32/
SEOJK.04/2015 concerning Public Company Governance Guidelines. The POJK regulates 5 (five) aspects, 8 (eight)
principles, and 25 (twenty-five) recommendations for the implementation of aspects and principles of good corporate
governance. Until the end of 2024, the Company has implemented all recommendations in the regulation with the
following detailed information:
No Aspects; Principles; Recommendations Comply or Explain
A. Aspek 1 : Hubungan Perusahaan Terbuka Dengan Pemegang Saham Dalam Menjamin Hak-Hak Pemegang Saham.
A.1. Aspect 1: Relationship of Public Company with Shareholders in Guaranteeing the Rights of Shareholders
A.1.1. Recommendation 1 : Public Company has technical ways a. The voting procedure in making decisions
or procedures for voting both in an on a GMS agenda item is carried out by
open and closed manner that prioritize closed voting as stated in the GMS Rules
independence and the interests of of Procedure which are disclosed to the
shareholders. public via the Company’s website.
b. The voting procedure has maintained
Explanation : Each share with issued voting rights has the independence and freedom of
one voting right (one share, one vote). shareholders.
Shareholders can exercise their voting
rights during decision-making, especially In 2024, the Company held an Annual GMS on
in making decisions through voting. March 6, 2024. All decisions were taken based
However, the mechanism for decision- on deliberation to reach consensus. In the
making through voting, both in an event that a decision based on deliberation
open and closed manner, has not been to reach consensus is not reached, a vote is
regulated in detail. Public Companies taken. Decisions are taken if approved by more
are recommended to have a voting than ½ (one half) of the total number of shares
procedure in making decisions on an with valid voting rights present at the meeting.
agenda of the GMS. The voting procedure
must maintain the independence or Voting is carried out using the following
freedom of shareholders. For ex-ample, mechanism:
voting is held openly by raising hands a. Shareholders or their proxies who abstain
following the instructions offered by the or disagree will be asked to raise their
chairman of the GMS. Meanwhile, voting hands and submit their voting cards to the
in a closed manner is carried out on officer.
decisions that require confidentiality or The Meeting Officer will collect voting cards
at the request of shareholders by using from shareholders or their proxies and then
ballots or electronic voting.. submit the voting cards to the Notary to be
counted.
c. The number of abstentions and dissenting
votes is calculated with the valid votes cast
at the Meeting and the difference is the
number of affirmative votes.
d. Shareholders with valid voting rights who
do not cast a vote (abstain) are deemed
to have cast the same vote as the majority
of shareholders who cast a vote.
e. The notary will calculate and convey the
results of the voting on the proposed
Meeting decisions submitted.
Comply
A.1.2. Recommendation 2 : All members of the Board of Directors and In organizing the GMS, the Company always
the Board of Commissioners of Public complies with all applicable provisions. During
Company participate in the Annual GMS. the implementation period of the Annual GMS
on March 6, 2024, all members of the Board
Explanation : The presence of all members of the Board of Directors and Board of Commissioners
of Directors and members of the Board of including members of the Audit Committee
Commissioners of Public Company has may attend the Annual GMS.
an aim. It is to ensure that every member
of the Board of Directors and members Comply
of the Board of Commissioners can pay
attention, explain, and directly answer
the problems that occur or the questions
asked by shareholders related to the
agenda in the GMS.
798 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
No Aspects; Principles; Recommendations Comply or Explain
A.1.3. Recommendation 3 : A summary of GMS minutes is available The Company provides a summary of the
on the Website of the Public Company minutes of the GMS in Indonesian and English
for at least one (1) year. through the Company’s website www.btn.
co.id in the Investor Relations menu, as well
Explanation : Based on the provisions in Article 34 as in print media and through the IDXnet and
paragraph (2) of the Financial Services OJK E-reporting electronic reporting systems,
Authority Regulation Num-ber 32/ namely on March 7, 2024 for the 2023 Annual
POJK.04/2014 concerning the Plan and GMS.
Implementation of the General Meeting
of Shareholders of Public Companies, Comply
Public Companies are required to
make a summary of GMS minutes in
Indonesian and foreign languages (at
least in English), and announced 2 (two)
working days after the GMS is held to
the public, one of which is through the
Public Company Website. The availability
of a summary of GMS minutes on the
Public Company Website provides an
opportunity for shareholders who are
absent to easily and quickly obtain
important information about the GMS
implementation. Therefore, the provision
on the minimum period of availability
of a summary of GMS minutes on the
Website is intended to provide sufficient
time for shareholders to obtain such
information.
A.2. Principle 2: Improving the Quality of Public Company Communication with Shareholders or Investors.
A.2.1. Recommendation 4 : Public Company possesses a The Company has a communication policy
communication policy with Shareholders with shareholders or investors referring to the
or Investors. Investor Relations Policy which includes analyst
meetings, public exposes, investor meetings,
Explanation : The existence of communication Annual Reports and so on.
between the Public Company and
shareholders or investors is intended for Technical Instruction Number PT.9-AD.9
the shareholders or investors to get a concerning Bank Communication Management
clearer understanding of the information of PT Bank Tabungan (Persero) Tbk
that has been published to the public,
such as periodic reports, the disclosure Comply
of information, business conditions or
prospects and performance, as well as
the implementation of public company
governance. In addition, shareholders or
investors can also submit suggestions
and opinions to the management of the
Public Company. The communication
policy with shareholders or investors
shows the Public Company’s
commitment to communicating with
shareholders or investors. The policy
may include strategies, programs, and
communication execution timing, as well
as guidance that supports shareholders
or investors to participate in such
communications.
A.2.2. Recommendation 5 : The Public Company discloses the The Company has disclosed its communication
communication policy of the Public policy with shareholders or investors on the
Company with Sharehold-ers or Company’s website (www.btn.co.id) Investor
Investors on the Company Website. Relations menu - Investor Relations Policy
Guidelines.
Explanation : Disclosure of communication policy
is a form of transparency on the Comply
commitment of the Public Company to
providing equality to all shareholders or
investors regarding the implementation
of communication. The disclosure of
information also aims to increase the
participation and role of shareholders
or inves-tors in implementing the Public
Company communication program.
PT Bank Tabungan Negara (Persero) Tbk 799
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Corporate
Governance
No Aspects; Principles; Recommendations Comply or Explain
B. Aspect 2: Board of Commissioners’ Function and Role
B.1. Principle 3: Strengthening membership and composition of the Board of Commissioners
B.1.1. Recommendation 6 : Determination of the number of The determination of the number of members
members of the Board of Commissioners of the Board of Commissioners has considered
by considering the Public Company’s the Company’s conditions including
condition. characteristics, capacity, and size, as well as
the achievement of objectives and fulfillment
Explanation : The number of members of the Board of the bank’s business needs referring to the
of Commissioners may affect provisions of the Regulator. The number of
the effectiveness of the Board of members of the Board of Commissioners
Commissioners’ duties. The number of is currently considered sufficient and in
the Board of Commissioners members in accordance with OJK Regulation Number 33/
a Public Company must be determined POJK.04/2014 concerning the Board of Directors
by referring to the provisions of the and Board of Commissioners of Issuers or
applicable laws and regulations. The Public Companies or equal to the number of
Board of Commissioners members members of the Board of Directors.
consist of at least two people based on
the requirements of the Financial Ser-
vices Authority (FSA) Regulation Number Comply
33/POJK.04/2014 concerning the Board
of Directors and Board of Commissioners
of Issuers or Public Companies.
In addition, it is also necessary to
consider the condition of the Public
Company. It includes characteristics,
capacity, and size, as well as achieving
goals and fulfilling different business
needs among Public Companies.
However, if the number of the Board of
Commissioners members is too large, it
could interfere with the effectiveness of
the implementation of the functions of
the Board of Commissioners.
B.1.2. Recommendation 7 : Determination of the composition of The composition of the members of the
members of the Board of Commissioners Board of Commissioners takes into account
considering the diversity of expertise, the diversity of expertise, knowledge and
knowledge, and experience required. experience required as disclosed in the
Diversity of the Composition of the Board of
Explanation : The composition of the Board of Commissioners section of this Annual Report.
Commissioners is a combination of
characteristics both in terms of the
organs of the Board of Commissioners Comply
and members of the Board of
Commissioners individually, following
the needs of the Public Company.
These characteristics can be reflected
in the determination of the expertise,
knowledge, and experience needed
in implementing supervisory duties
and providing advice by the Board of
Commissioners of a Public Company.
The composition that considers the
needs of the Public Company is a positive
matter, primarily related to decision-
making in the context of implementing
the supervisory function carried out by
considering various broader aspects.
800 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
No Aspects; Principles; Recommendations Comply or Explain
B.2. Principle 4: Improving the Implementation Quality of Duties and Responsibilities of the Board of Commissioners.
B.2.1. Recommendation 8 : The Board of Commissioners has in The Board of Commissioners has a self-
place a Self- Assessment policy that assessment policy as stated in the Joint
assesses the perfor-mance of the Board Decree on the Working Relations of the Board
of Commissioners. of Commissioners and the Board of Directors of
the Company in the Joint Decree of the Board of
Explanation : The Board of Commissioners’ self- Commissioners No. 01/SKB/KOM/BTN/2024 and
assessment policy is a guideline the Board of Directors No. SKB-01/DIR-BTN/2024,
used as a form of accountability for Chapter V Performance Evaluation which is
collegial assessment of the Board described in the Board of Commissioners’
of Commissioners’ performance. performance assessment section in this
Selfassessment is intended to be Annual Report and the Company’s website
carried out by each member to assess (www.btn.co.id) Investor Relations menu - GCG
the implementation of the Board of - Crossreference ASEAN CG Scorecard - SKB.
Commissioners’ performance in a
collegial manner. Self-assessment is Comply
not used to evaluate the individual
performance of each mem-ber of
the Board of Commissioners. With
this self-assessment, each member
of the Board of Commis-sioners is
expected to improve the performance
of the Board of Commissioners on an
ongoing basis. The policy can include
assessment activities carried out along
with their purposes and objectives, the
periodic implementation time, and the
benchmarks or assessment criteria used
following the recom-mendations given
by the nomination and remuneration
function of a Public Company. The
existence of this function has been
required in the Financial Services
Authority Regulation Number 34/
POJK.04/2014 concerning the Nomination
and Remuneration Committee of Issuers
or Public Companies.
B.2.2. Recommendation 9 : Self-Assessment policies assessing The self-assessment policy for assessing the
the performance of the Board of performance of the Board of Commissioners
Commissioners are to be disclosed is disclosed in the Board of Commissioners
through the Annual Report of the Public performance assessment section of this
Company. Annual Report.
Explanation : The disclosure of the self-assessment Comply
policy on the performance of the
Board of Commissioners is carried out
not solely to fulfill the transparency
aspect as a form of accountability for
implementing the board’s duties. In
addition, it also provides assurance,
especially to shareholders or investors,
as at-tempts need to be made to
improve the performance of the Board
of Commissioners. With this disclo-
sure, shareholders or investors know
the check and balance mechanism
for the performance of the Board of
Commissioners.
PT Bank Tabungan Negara (Persero) Tbk 801
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Corporate
Governance
No Aspects; Principles; Recommendations Comply or Explain
B.2.3. Recommendation 10 : The Board of Commissioners has a policy The Company has a policy in the Guidelines
regarding the resignation of members of and Work Procedures of the Board of
the Board of Commissioners if involved in Commissioners in the Decree of the Board of
financial crimes. Commissioners Number 18/KOM/BTN/2024
regarding the resignation and dismissal of
Explanation : The policy regarding the resignation of members of the Board of Commissioners if they
members of the Board of Commissioners are involved in actions that are detrimental
involved in financial crimes is a policy that to the Company and/or the State and if the
can increase the trust of stakeholders in person concerned is found guilty by a court
the Public Company, which will maintain decision that has permanent legal force.
the integrity of the Company. This policy
is needed to help the legal process run Comply
smoothly so that the le-gal process
does not interfere with the course of
business activities. In addition, in terms
of morality, this policy builds an ethical
culture within the Public Company. The
policy may be included in the Guidelines
or Code of Ethics applicable to the
Board of Commissioners. Furthermore,
the status of a convict is given by the
competent authority to a member of
the Board of Commissioners who is
involved in financial crimes. Financial
crimes refer to manipulation and various
forms of embezzlement in financial
services activities and Money Laundering
Crimes as referred to in Law Number 8
of 2010 concerning the Prevention and
Eradication of Money Laundering Crimes.
B.2.4. Recommendation 11 : The Board of Commissioners or The appointment and dismissal of the
the Committee that performs the Company’s Board of Directors are carried out
Nomination and Remuneration function based on the principles of professionalism
composed a Nomination succession and GCG. The Company is a State-Owned
policy for members of the Board of Enterprise (BUMN), therefore the Board of
Directors. Directors succession policy refers to the
Regulation of the Minister of State-Owned
Explanation : Based on the provisions of the Financial Enterprises No. PER-11/MBU/07/2021 concerning
Services Authority Regulation Number Requirements, Procedures for Appointment
34/ POJK.04/2014 con-cerning the and Dismissal of Members of the Board of
Nomination and Remuneration Directors of State-Owned Enterprises. In
Committee of Issuers or Public addition, as a public company, the Company’s
Companies, the committee that carries policy also refers to the Financial Services
out the nomination function has the task Authority Regulation Number 33/POJK.04/2014
of formulating the policies and criteria concerning the Board of Directors and
needed in the nomination process for Board of Commissioners of Issuers or Public
prospective members of the Board of Companies. A description of the succession
Directors. One of the policies that can policy in the Nomination process for members
support the Nomination process, as of the Company’s Board of Directors has been
referred to, is the succession policy of disclosed in the Board of Directors Succession
members of the Board of Di-rectors. Policy section of this Annual Report.
The policy on succession aims to
maintain the continuity of the process Comply
of regeneration or re-generation of
leadership in the Company to maintain
business sustainability and the
Company’s long-term goals.
802 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
No Aspects; Principles; Recommendations Comply or Explain
C. Aspect 3: Functions and Roles of the Board of Directors
C.1. Principle 5: Strengthening the Membership and Composition of the Board of Directors.
C.1.1. Recommendation 12 : Determination of the number of members The determination of the number of members
of the Board of Directors considers of the Board of Directors has considered
the Public Company’s condition and the Company’s conditions including
effectiveness in decision making. characteristics, capacity, and size, as well as
the achievement of objectives and fulfillment
Explanation : As an authorized corporate organ that of the bank’s business needs referring to
deals with the management of the the provisions of the Regulator. The number
Company, the determination of the of members of the Board of Directors has
number of Directors dramatically affects complied with the provisions of OJK Regulation
the performance of the Public Company. No. 33/POJK.04/2014 concerning the Board
Thus, the number of members of the of Directors and Board of Commissioners of
Board of Directors must be determined Issuers or Public Companies.
through careful consideration and refer
to the applicable laws and regulations. It Comply
must be based on the Financial Services
Authority Regulation Number 33 /
POJK.04 / 2014 concerning the Board of
Directors and Board of Commissioners of
Issuers or Public Companies consisting
of at least 2 (two) people. In addition, the
number of Directors must be determined
based on the need to achieve the goals
and objectives of the Public Company
and adjusted to the conditions of the
Public Company. This condition includes
the characteristics, capacity, and size
of the Public Company and how to
achieve the effectiveness of the Board of
Directors’ decision making.
C.1.2. Recommendation 13 : Determination of the composition of The composition of the Board of Directors
members of the Board of Directors members takes into account the diversity of
considers the diversity of expertise, skills, knowledge and experience required as
knowledge, and experience needed. disclosed in the Diversity of the Composition
of the Board of Directors section of this Annual
Explanation : Similar to the Board of Commissioners, Report.
the diversity of the composition of
members of the Board of Directors is a Comply
combination of desired characteristics.
This combination is in terms of the
organs of the Board of Directors and
the individual members of the Board
of Directors, following the needs of the
Public Company. It is determined by
considering the appropriate expertise,
knowledge, and experience in the division
of duties and functions of the Board of
Directors in achieving the objectives of
the Public Company. Thus, consideration
of the characteristic combination will
impact the accuracy of the nomination
process and the individual appointment
of members of the Board of Directors or
collegial Board of Directors.
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C.1.3. Recommendation 14 : Members of the Board of Directors in In the 2024 period, the Director in charge of
charge of Accounting or Finance have accounting or finance has an educational
the required expertise and/or knowledge background and work experience in finance
in accounting. with the following information:
Explanation : Financial Statements are management’s a. Education
accountability reports from managing 1. Bachelor of Economics
resources owned by a Public Company. 2. Master of Economics
They must be prepared and presented 3. Have work experience in banking
following generally accepted Financial b. Working experience
Accounting Standards in Indonesia and 1. March 2021 – currently serving as
related FSA regulations, including laws Director of Finance
and regulations in the Capital Market 2. 2015-2021 served as Head of Treasury
sector that regulate the presentation Division.
and disclosure of Public Company 3. 2015 served as Acting Regional Head,
Financial Statements. Based on the laws Regional Office I
and regulations in the Capital Market 4. 2014 served as Head of Treasury
sector that regulate the responsibility of Division.
the Board of Directors for the Financial 5. 2013 served as Head of Institutional
Statements, the Board of Directors is Banking Division.
jointly responsible for the Financial 6. 2012 served as Post Office Alliance Desk
Statements. The President Director and Head
members of the Board of Directors in The certifications held by the Director in charge
charge of accounting or finance sign the of finance/accounting can be seen in the
Financial Statements. Board of Directors Competency Development
Thus, the disclosure and preparation of section of this Annual Report.
financial information presented in the
financial statements will largely depend Comply
on the expertise and/or knowledge
of the Board of Directors, especially
members of the Board of Directors in
charge of accounting or finance. The
existence of expertise and/or knowledge
qualifications in the accounting field that
at least the members of the Board of
Directors have can ensure the process
of making the Financial Statements.
Thus, the Financial Statements can be a
reliable basis for stakeholders in making
economic decisions related to the
Public Company. Such expertise and/or
knowledge can be proven by educational
background, training certification, and/
or related work experience..
C.2. Principle 6: Improving the Quality of the Board of Directors’ Duties and Responsibilities.
C.2.1. Recommendation 15 : The Board of Directors has in place a Self- The Board of Directors has its own self-
Assessment policy used to assess the assessment policy as stated in the Joint
performance of the Board of Directors. Decree on the Working Relations of the Board
of Commissioners and the Board of Directors of
Explanation : Similar to the Board of Commissioners, the Company in 2024, Chapter IV Performance
the Board of Directors self-assessment Evaluation, and this assessment system is
policy is a guideline used as a form of summarized as a Key Performance Indicator
accountability for collegial assessment (KPI) as described in the Board of Directors’
of the Board of Directors’ performance. performance assessment section of this
Self-assessment is intended to be Annual Report and the Company’s website
carried out by each member of the Board (www.btn.co.id) Investor Relations-GCG menu
of Directors. The aim is to assess the - Crossreference ASEAN CG Scorecard.
implementation of the Board of Directors’
performance in a collegial manner. Self- Comply
Assessment is not used to evaluate the
individual performance of each member
of the Board of Directors. With this self-
assessment, each member of the Board
of Directors is expected to improve the
performance of the Board of Directors on
an ongoing basis. The policy may include
assessment activities carried out along
with their purposes and objectives, the
periodic implementation time, and the
benchmarks or assessment criteria used
following the recommendations given
by the nomination and remuneration
function of a Public Company. The
establishment of these functions has
been required in the Financial Services
Authority Regulation Number 34/
POJK.04/2014 concerning the Nomination
and Remuneration Committee of Issuers
or Public Companies.
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C.2.2. Recommendation 16 : Self-Assessment policies in order to The self-assessment policy for assessing
assess the performance of the Board the performance of the Board of Directors is
of Directors are disclosed through the disclosed in the Board of Directors’ performance
Annual Report of the Public Company. assessment section of this Annual Report.
Explanation : The disclosure of the self-assessment Comply
policy regarding the Board of Directors’
performance is carried out not solely to
fulfill the transparency aspect as a form
of accountability for implementing the
Board of Directors’ duties. In addition,
it also provides essential information
regarding the attempts to improve the
management of the Public Company.
This information is beneficial to give
assurance to shareholders or investors
regarding the existence of certainty that
the Company management continues
to be carried out in a better direction.
With this disclosure, shareholders or
investors know the check and balance
mechanism for the performance of the
Board of Directors.
C.2.3. Recommendation 17 : The Board of Directors has a policy The Company has a policy on the Guidelines
related to the resignation of members of and Work Procedures of the Board of
the Board of Directors when involved in Directors through Special Policy Number
financial crimes. KK.6-G concerning the Guidelines and Work
Procedures of the Board of Directors. related
Explanation : The policy of resignation for members to the resignation and dismissal of members
of the Board of Directors involved in of the Board of Directors if they are involved in
financial crimes is a policy that can actions that are detrimental to the Company
increase the stakeholders’ trust in the and/or the State and if the person concerned
Public Company, which in return will is found guilty by a court decision that has
maintain the Company’s integrity. permanent legal force.
This policy is needed to help the legal
process runs smoothly and so that the Comply
legal process does not interfere with the
course of business activities. In addition,
in terms of morality, this policy will build
an ethical culture within the Public
Company. The policy may be covered
by the Guidelines or Code of Ethics
applicable to the Board of Directors.
Furthermore, the status of a convict is
given by the competent authority to a
member of the Board of Commissioners
who is involved in financial crimes.
Financial crimes refer to manipulation
and various forms of embezzlement in
financial services activities and Money
Laundering Crimes as referred to in
Law Number 8 of 2010 concerning the
Prevention and Eradication of Money
Laundering Crimes.
D. Aspect 4: Stakeholder Participation
D.1. Principle 7: Upgrading corporate governance aspects through stakeholder participation.
D.1.1. Recommendation 18 : The Public Company has in place policies The Company has a policy to prevent insider
to prevent Insider Trading. trading as regulated in Special Policy Number
KK.9-AA concerning Investor Relations
Explanation : A person with insider information is Activities as can be seen on the Company’s
prohibited from conducting a Securities website (www.btn.co.id) Investor Relations
transaction using insider information as menu - Investor Relations Policy Guidelines.
referred to in the Law on Capital Market.
Public Companies can minimize the Comply
occurrence of insider trading through
prevention policies, for example, by
strictly separating confidential data
and/or information from public ones and
dividing the duties and responsibilities
for the management of such information
proportionally and efficiently.
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D.1.2. Recommendation 19 : The Public Company has in place an Special Policy No. KK.8-K regarding Fraud Risk
Anti- Corruption and Anti-Fraud policy. management procedures. As a guideline in
the implementation of Gratification Control
Explanation : Anti-corruption policies are useful for as an initiative of the national anti-corruption
ensuring that the business activities program, the Company issued instructions for
of public companies are carried out implementing gratification control guidelines
legally, prudently, and in accordance in a Special Policy Number KK.6-A concerning
with the principles of good governance. Gratification Control Procedures.
The policy can be part of a code of
conduct or in its own form. The policy Comply
may include, among others, programs
and procedures carried out to overcome
corrupt practices, kickbacks, fraud,
bribery, and/ or gratification in a Public
Company. The scope of the policy must
describe the prevention of the Public
Company against all corrupt practices,
either giving or receiving from other
parties.
D.1.3. Recommendation 20 : The Public Company has a policy in The Company has policies related to vendor
place regarding the selection and management as regulated in Special Policy
improvement of suppliers or vendor concerning Guidelines for the Implementation
ability. of Procurement of Goods and/or Services
and Technical Instructions Number PT.9-H.1
Explanation : The supplier or vendor selection policy concerning Guidelines for the Implementation
is useful to ensure that the Public of Procurement of Goods and/or Services.
Company obtains the necessary goods In general, the scope of this policy includes,
or services at competitive prices and among others, criteria for vendor selection,
good quality. Meanwhile, the policy of transparent procurement mechanisms, vendor
increasing the ability of suppliers or performance evaluation, and vendor track
vendors helps ensure that the supply records.
chain runs efficiently and effectively. The
suppliers’ or vendors’ ability to supply/ Improving supplier or vendor capabilities
provide the goods or services needed by is done by providing guidance to vendors
the Company will affect the quality of the through coordination meetings, monitoring
Company’s output. and evaluating vendor performance.
Thus, implementing these policies can The implementation of the vendor selection
guarantee the continuity of supply, both policy is carried out by managing the Bank
in terms of quantity and quality needed Partner List which can be used as a vendor
by the Public Company. The scope of database in procurement using the direct
this policy includes criteria in selecting appointment/direct selection/direct selection
suppliers or vendors, transparent method. The Special Policy above also regulates
procurement mechanisms, attempts the Standard Operating Procedure (SOP)
to improve the capabilities of suppliers for transparent procurement mechanisms
or vendors, and the fulfillment of rights through the auction/direct selection/direct
related to suppliers or vendors. The selection/direct appointment method as well
Company has policies related to the as provisions regarding work contracts with
procurement of goods and services that vendors. So that with the implementation of
contain the selection and improvement this policy, it is expected that the continuity
of supplier or vendor capabilities as of supply needed by the company can be
stated in the Procurement Guidelines guaranteed.
standards.
Comply
D.1.4. Recommendation 21 : The Public Company has a policy on The policy on the fulfillment of creditor rights
fulfilling the creditors’ rights. is used as a guideline in making loans to
creditors. The purpose of the policy is to ensure
Explanation : The policy regarding the fulfillment of the fulfillment of rights and maintain creditor
creditors’ rights is utilized as a guideline trust in the Public Company. The policy includes
in making loans to creditors. The policy considerations in making agreements, as well
aims to maintain the fulfillment of rights as follow-up in fulfilling the obligations of the
and maintain creditors’ trust in the Public Company to creditors.
Public Company. The policy includes
considerations in making agreements, Basic creditor rights policies include:
as well as follow-up actions in fulfilling a. Receive principal repayment and interest
the obligations of the Public Company to payment at the agreed time.
creditors. b. Obtain the right to a fine for late payment
of principal and interest payment.
c. Request explanation, information, and
documents and examine the Company’s
books.
For 2024, there are 2 creditors of the Company,
namely: Bilateral Loan Creditors and Bond
Creditors.
Comply
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D.1.5. Recommendation 22 : Public Company has a whistleblowing The Company has a Whistleblowing System
system policy. implementation policy regulated in Technical
Instruction Number PT.7-B.2 concerning the
Explanation : A well-prepared whistleblowing system Management of the BTN Whistleblowing System
policy will provide certainty of protection which includes the types of violations that can
to witnesses or whistleblowers for an be reported through the whistleblowing system,
indication of violations committed by how to report, protection and guarantee of
employees or management of the Public confidentiality of the reporter, handling of
Company. The implementation of these complaints, parties managing complaints,
system policies will have an impact and the results of handling and follow-up of
on the formation of good corporate complaints in accordance with OJK provisions.
governance culture. The whistleblowing Disclosure of the Whistleblowing System policy
system policy includes, among others, in question for the 2023 period is described
the types of violations that can be in the Whistleblowing System section of this
reported through the whistleblowing Annual Report.
system, the way of complaints,
protection, and guarantees of the Comply
confidentiality of the whistleblower, the
handling of complaints, the party who
manages the complaint, and the results
of handling and following up complaints.
D.1.6. Recommendation 23 : Public Company has a policy of providing Commissioners have been regulated,
long-term incentives to the Board of including:
Directors and employees. a. Special Policy No. KK.3-D concerning
Income of Directors, Board of
Explanation : Long-term incentives are incentives Commissioners, Senior Executive Vice
based on the achievement of long-term President (SEVP) and Supporting Organs of
performance. The longterm incentive the Board of Commissioners
plan assumes that the Company’s b. Special Policy Number No.KK.3-B
longterm performance is reflected by concerning Remuneration. The provision
the growth in value of the stock or other of remuneration and incentives has been
Company’s long-term targets. Long- disclosed in the Implementation of BTN
term incentives are useful to maintain Remuneration Governance section of this
loyalty and provide motivation to the Annual Report.
Board of Directors and employees
to increase their performance or The provision of remuneration and incentives
productivity, which will have an has been disclosed in the Implementation of
impact on improving the Company’s BTN Remuneration Governance section of this
performance in the long run. Annual Report.
The Board of Directors Regulation covers
The existence of a long-term incentive deferred variable-based remuneration as
policy is a real commitment of the well as Material Risk Taker as stipulated in
Public Company to encourage the the Regulation of the Ministry of SOEs No. 04/
implementation of long-term incentives MBU/2014 concerning Guidelines for Regulation
to the Board of Directors and Employees of the Minister of SOEs Number Per-04/
with conditions, procedures, and forms MBU/2014 as last amended by Regulation of the
adjusted to the long-term goals of Minister of SOEs Number Per-13/MBU/09/2021
the Public Company. The policy may dated September 24, 2021 and OJK Regulation
include, among others, the purpose Number 45/POJK.03/2015.
and objectives of providing long-term
incentives, terms and procedures for Since 2009, the Company has implemented
providing incentives, and conditions long-term incentives in the form of MESOP for
and risks that the Public Company Directors and Employees as described in the
must consider in providing incentives. Share Option section of this Annual Report.
The policy can also be included in the In 2024, the Company has implemented
remuneration policy of the existing Public performance and risk-based remuneration.
Company.
Comply
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E. Aspect 5: Disclosure of Information
E.1. Principle 8: Improving the Implementation of the disclosure of information
E.1.1. Recommendation 24 : The Public Company utilizes information The Company continuously strives to improve
technology more broadly in addition to the quality of information disclosure to
the Website as a medium for disclosing stakeholders through the use of information
information. technology, in addition to the Company’s
website, such as through social media, namely:
Explanation : The use of information technology can
be a helpful medium for the disclosure • YouTube Bank BTN,
of information. The disclosure of • Facebook BTNcoid,
information is conducted not only to • X @BankBTN,
disclose information that has been • Instagram @btn
regulated in laws and regulations • LinkedIn PT Bank Tabungan Negara
but also to disclose other information The Company also provides information
related to Public Companies that are updates to shareholders via email, conference
considered helpful for the knowledge calls and Capital Market TV IBCM Channel of
of shareholders or investors. By using the Indonesia Stock Exchange, in addition to
information technology more broadly site visit assistance by investors to BTN branch
apart from the Website, it is hoped offices, Non-Deal Roadshows, one-on-one
that the Company can extend the meetings, Analyst Meeting Public Expose.
effectiveness of disseminating company
information. Nevertheless, the use of Comply
information technology is carried out
while still considering the benefits and
costs for the Company.
E.1.2. Recommendation 25 : The Annual Report of the Public Company The Company has disclosed information
discloses the ultimate benefit of the regarding shareholders who own 5% (five
Ownership of the Public Company of at percent) or more of the Company’s shares
least 5%, in addition to the disclosure to the regulators, namely OJK and BEI. In this
of the ultimate beneficial owner of the Annual Report, the matter in question has
share ownership of the Public Company been disclosed in the Information to Investors
through the main and controlling section.
shareholders.
Comply
Explanation : Laws and regulations in the Capital
Market sector governing the submission
of Public Company annual reports have
regulated the obligation to disclose
information regarding shareholders
who own 5% (five percent) or more of
Public Company shares. In addition,
the obligation to disclose information
regarding major and controlling
shareholders of Public Companies, either
directly or indirectly, is up to the last
beneficial owner in the ownership of the
shares. In this Governance Guidelines, it
is recommended to disclose the ultimate
beneficial owner of share ownership
of a Public Company of at least 5%
(five percent), in addition to disclosing
the ultimate beneficial owner of share
ownership by major and controlling
shareholders.
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Annual Report
Governance Principles for Banks Issued by Basel
Committee on Banking Supervision
Governance Guidelines are best practice standards that can be used as a reference in implementing corporate
governance, especially in the banking sector. They include 12 principles of corporate governance that can be
summarized as follows.
Principle Description Implementation in BTN
Principle 1 The Board of Commissioners has responsibilities In the Company’s Board of Commissioners’ Rules of
Responsibilities that include: approval and oversight of the Procedure as stated in the Decree of the Board of
of the Board of implementation of business strategy, structure Commissioners No. 18/KOM/BTN/2024 concerning
Commissioners and governance mechanisms, and corporate the Guidelines and Work Procedures of the Board of
culture. Commissioners of PT Bank Tabungan Negara Tbk,
it is stated that the responsibility of the Board of
Commissioners is to provide opinions and suggestions
on the Annual Work Plan and Budget and to provide
suggestions on matters considered important by the
Company, including corporate culture.
Principle 2 Members of the Board of Commissioners must The Company's Board of Commissioners does not have
Qualifications have quality in their duties and responsibilities, both any financial relationship, management relationship,
and composition individually and collegially. They must understand share ownership and/or family relationship with
of the Board of their role in supervising and implementing other members of the Board of Commissioners, the
Commissioners. corporate governance, and be able to carry out Board of Directors and/or Controlling Shareholders
sound and objective decision-making. or relationship with the Bank, which may affect the
ability of the person concerned to act independently
as stipulated in the provisions of the Implementation
of Good Corporate Governance for Commercial Banks
and has signed an Independent Statement.
Principle 3 The Board of Commissioners must establish The Board of Commissioners has Committees under
Structure and appropriate governance structures and practices the Board of Commissioners that assist in carrying
mechanism of in carrying out their duties and periodically review out the duties of the Board of Commissioners, namely
the Board of their effectiveness. the Audit Committee, Risk Monitoring Committee and
Commissioners Remuneration and Nomination Committee.
Principle 4 Under the direction and supervision of the Board The Board of Directors manages the Company
Directors. of Commissioners, the Board of Directors can under the direction and supervision of the Board of
manage the Bank’s activities by the business Commissioners, as evidenced by the company's
strategy, risk appetite, remuneration policies, and business achievements.
other policies that have been approved by the
Board of Commissioners.
Principle 5 Within a business group, the Board of The Company's Board of Directors and Board of
Business Group Commissioners of the parent company has overall Commissioners have knowledge and understanding
Governance responsibility for the business group and for of the company's core business and main risks, as
Structure. ensuring the establishment and implementation evidenced by the passing of all Board of Commissioners
of clean governance practices related to the and Board of Directors of the Fit and Proper Test. The
structure, business, and risks of business groups Board of Directors and Board of Commissioners also
and entities. The Board of Commissioners and continue to participate in training and development to
Directors must understand the organizational improve their capabilities.
structure of the business groups and the risks they
face
Principle 6 Banks must have a quality risk management The Company carries out the Risk Identification,
Risk Management function, be independent, have quality resources Measurement, Monitoring, Risk Control Process, and
Function and have access to the Board of Commissioners. Risk Management Information System through the
Enterprise Risk Management and Digital Operation Risk
Management frameworks. The Company continuously
improves the capabilities and knowledge of all
employees, especially in terms of risk management.
The Company communicates risk management to the
Board of Commissioners through the Risk Monitoring
Committee.
Principle 7 Risks in all kinds of bank activities must be identified, In the management of the Company’s Risk
Identification of monitored, and controlled. The quality of the risk Management, risk identification, measurement and
Risk Monitoring and management and internal control infrastructure assessment have been carried out by compiling a risk
Control. must be able to keep up with changes in the Bank’s profile periodically. Risk measurement and assessment
risk profile, external risk conditions, and industry have been able to run well in accordance with the
practices established Risk Management Policy which is adjusted
to the level of risk faced by BTN.
Principle 8 Effective implementation of risk governance The Risk Based Bank Rating (RBBR) assessment is
Risk requires accurate risk communication within the submitted to the Risk Management Committee every
Communication. Bank both between organizations and through semester. In addition, the results of the RBBR assessment
reporting to the Board of Commissioners and are submitted to the Board of Commissioners through
Directors the Risk Monitoring Committee.
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Principle Description Implementation in BTN
Prinsip 9 The Board of Commissioners is responsible for The Board of Commissioners ensures the
Obedience overseeing management related to the Bank’s implementation of good corporate governance in
compliance risk. The Board of Commissioners every business activity and corporate governance
must establish a compliance function and provide policy, including the implementation of compliance.
approval for policies and processes for identifying, Compliance risk assessments in RBBR are reported to
assessing, monitoring and reporting, and providing the Board of Commissioners every 6 (six) months to
advice on compliance risks. obtain feedback.
Principle 10 The internal audit function must report Internal Audit is directly responsible to the President
Internal Auditing independent assurance activities to the Board Director and communicates with the Board of
of Commissioners and must support the Board Commissioners through the Audit Committee.
of Commissioners and Directors in encouraging
the implementation of an effective governance
process and the long-term health of the Bank.
Principle 11 The Bank’s remuneration structure must support The Company's current remuneration policy is
Compensation. the implementation of corporate governance and in accordance with OJK Regulation Number 45/
risk management POJK.03/2015 concerning the Implementation of
Governance in the Provision of Remuneration for
Commercial Banks.
Principle 12 The implementation of governance by the Bank The Company makes disclosures through the BTN
Disclosure and must be carried out transparently to shareholders, website www.btn.co.id and ensures the availability
Transparency. depositors, other relevant stakeholders, and of the most updated information for stakeholders. In
market participants. addition, BTN's information disclosure is carried out
through the Annual Report, Sustainability Report and
Public Expose.
Good Corporate Governance
Assessment
The Company always attempts to apply the highest Assessment Criteria
standard of corporate governance concerning
international regulations and standards based on The indicators that become the standard for the
the principles of corporate governance developed implementation of the self-assessment include 11
by the Organization for Economic Cooperation and (eleven) parameters. They are:
1. Implementation of the duties and responsibilities of
Development (OECD), the ASEAN Corporate Governance
the Board of Directors.
Scorecard (ACGS) issued by ASEAN Capital Market
2. Implementation of duties and responsibilities of the
Forum (ACMF), Indonesian GCG Guidelines developed
Board of Commissioners.
by the National Committee on Governance Policy 3. Completeness and implementation of the duties of
(KNKG), Indonesian Banking GCG Guidelines developed the Committee.
by the KNKG and Principles for Enhancing Corporate 4. Conflict of interest handling.
Governance issued by the Basel Committee on Banking 5. Implementation of the compliance function.
Supervision, where the company has conducted 6. Implementation of the internal audit function.
governance assessment as follows: 7. Implementation of the external audit function.
8. Implementation of risk management including the
internal control system.
Self Assessment 9. Provision of funds to related parties and large
exposure.
10. Transparency of the Bank’s financial and non-
Governance Self-Assessments are carried out
financial conditions, reports on the implementation
periodically at the end of June and December each year.
of corporate governance, and internal reporting.
For 2024, the standards for implementing Governance, 11. The Bank’s strategic plan.
apart from referring to OJK Regulation Number 17 of
2023 concerning the Implementation of Governance
for Commercial Banks, to follow the provisions of OJK The Party Conducting The Assessment
Circular Letter Number 13/POJK.03/2017 concerning the
Implementation of Governance for Commercial Banks. The Company carries out a governance self-assessment
by involving the entire Board of Commissioners, Directors,
and work units related to the intended governance
assessment factors.
810 PT Bank Tabungan Negara (Persero) Tbk
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Annual Report
Assessment Results
In the assessment of the Company’s governance conducted in 2024, the results of the Self Assessment were as follows:
The results of the Corporate Governance self-assessment conducted in June 2024
Self Assessment Results of Governance Implementation
Rank Rank Definition
Reflects that the Bank’s management has implemented Governance that is generally
good. This is reflected in the adequate fulfillment of Governance principles. In the event
Individual 2 of weaknesses in the implementation of Governance principles, these weaknesses
are generally less significant and can be resolved with normal actions by the Bank’s
management.
Result of Corporate Governance Self-Assessment in December 2024.
Self Assessment Results of Governance Implementation
Rank Rank Definition
Reflects that the Bank’s management has implemented Governance that is generally
good. This is reflected in the adequate fulfillment of Governance principles. In the event
Individual 2 of weaknesses in the implementation of Governance principles, these weaknesses
are generally less significant and can be resolved with normal actions by the Bank’s
management.
From the results of the two assessments, the implementation of Corporate Governance in 2024 can be summarized
as follows:
Bank’s Name : PT BANK TABUNGAN NEGARA (PERSERO) Tbk
Position : JANUARY-DECEMBER 2024
Self Assessment Results of Governance Implementation
Rank Rank Definition
Reflects that the Bank’s management has implemented Governance that is generally
good. This is reflected in the adequate fulfillment of Governance principles. In the event
Individual 2 of weaknesses in the implementation of Governance principles, these weaknesses
are generally less significant and can be resolved with normal actions by the Bank’s
management.
ANALYSIS
In general, the implementation of Corporate Governance is good. The Bank’s management has implemented Governance principles
and has prepared a Governance Structure that supports the implementation of governance, such as organizational structure,
competent human capital, and policies as well as procedures that support the implementation of the Bank’s activities. In addition,
the Bank’s management’s efforts to make improvements have been carried out from time to time to ensure that the implementation
of governance is in line with the Bank’s business development. Improvements were made by taking into account input from the Board
of Commissioners based on the results of monitoring/review/recommendations from the Committees that support the duties and
responsibilities of the Board of Commissioners.
During the reporting period, no violations of the precautionary principle were found in fulfilling CAR, Core Capital, NOP, and NPL and
no exceedances and/or violations of LLL occurred. The Bank’s commitments related to the audits by the Financial Services Authority
(FSA) and the Audit Board of the Republic of Indonesia (BPK) have been followed up under agreed deadlines.
Objectives:
a. The assessment of governance structure aims to determine the adequacy of the Bank’s Governance structure and infrastructure
to ensure that the implementation of Good Governance produces an outcome that is in line with the expectations of the Bank’s
Stakeholders. The Governance Structure consists of the Board of Directors, Commissioners, Committees, and Work Units at the
Bank. The Governance Infrastructure consists of bank policies and procedures, management information systems as well as
main duties and functions of each organizational structure.
b. The assessment of the governance process aims to determine the effectiveness of the implementation of governance principles
supported by the adequacy of the Bank’s governance structure and infrastructure, to produce outcomes that are in line with the
expectations of all the stakeholders.
c. The assessment of governance outcomes aims to determine the quality of outcomes that meet the expectations of all the
stakeholders, which results from the implementation of good governance principles and is supported by the adequacy of the
governance structure and infrastructure.
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ANALYSIS
Outcomes consist of qualitative and quantitative aspects as follows:
a. Adequacy of report transparency.
b. Compliance with laws and regulations.
c. Customer protection.
d. Objectivity in conducting assessments or audits.
e. Bank’s performances, such as profitability, efficiency and capital and/or
f. Increase/decrease in compliance with applicable regulations, violations of LLL, and violations of provisions related to Bank reports
to the Financial Services Authority (OJK).
Based on the Governance Self-Assessment Analysis consisting of Governance Structure, Governance Process, and Governance
Outcome on each of the Governance assessment factors, it can be concluded that:
A. Governance Structure
The Governance Structure is generally adequate, as can be seen from the following summary:
1. Positive Factors
1.1 The General Meeting of Shareholders (GMS) held on March 6, 2024 granted full release and discharge (volledig acquit at
de charge) to the Board of Directors for their management actions of the Company and the Board of Commissioners for
their supervisory actions of the Company that have been carried out during the 2023 Financial Year.
1.2 Based on the General Meeting of Shareholders (GMS) for the 2023 financial year held on March 6, 2024, it was decided
that the membership of the Board of Commissioners would consist of 9 (nine) people and the Board of Directors would
consist of 11 (eleven) people.
1.3 As of December 31, 2024, all members of the Board of Commissioners and Directors have been declared to have passed
the fit and proper test by the Financial Services Authority.
1.4 In carrying out its duties and responsibilities, the Board of Directors has integrity, competence and adequate knowledge.
1.5 All members of the Board of Directors do not hold concurrent positions as Commissioners, Directors or Executive Officers
at other Banks, companies and/or institutions.
1.6 All members of the Board of Directors do not have family relationships up to the second degree with fellow members of
the Board of Directors and/or members of the Board of Commissioners or the Bank’s Controlling Shareholders.
1.7 The composition of the members of the Board of Commissioners as of December 31, 2024 is 9 (nine) members with
6 (six) of them as Independent Commissioners or 67% (sixty seven percent) of the total members of the Board of
Commissioners, this is in accordance with the provisions.
1.8 All members of the Board of Commissioners do not hold concurrent positions as stipulated in the Regulations issued by
the Regulator (OJK, BI, Ministerial Regulations and other statutory provisions).
1.9 All members of the Independent Board of Commissioners have no financial or management relationship with the Board
of Directors and/or Controlling Shareholders.
1.10 BTN has an Audit Committee, Risk Monitoring Committee and Nomination & Remuneration Committee which are
structures under the Board of Commissioners by taking into account the independence of membership in accordance
with the provisions based on the latest decision of the Board of Commissioners on:
1.10.1 Decree of the Board of Commissioners Number 10/KOM/BTN/2024 dated October 16, 2024 concerning the
Composition of Membership of the Risk Monitoring Committee of PT Bank Tabungan Negara (Persero) Tbk
1.10.2 Decree of the Board of Commissioners Number 11/KOM/BTN/2024 dated October 16, 2024 concerning the
Composition of the Remuneration and Nomination Committee of PT Bank Tabungan Negara (Persero) Tbk
1.10.3 Decree of the Board of Commissioners Number 16/KOM/BTN/2024 dated November 19, 2024 concerning the
Composition of the Audit Committee of PT Bank Tabungan Negara (Persero) Tbk
1.11 BTN Compliance Work Unit is an independent work unit or separate from the operational work unit (risk taking unit).
1.12 The Director in charge of the Compliance Function has met the independence requirements and does not hold
concurrent positions as President Director/Deputy President Director, the Director in charge of business & operations,
risk management, treasury, finance & accounting, logistics and procurement of goods/services, information technology,
internal audit, and the Director in charge of the Compliance Function of BTN has been declared to have passed the fit
and proper test from OJK.
1.13 BTN has an Internal Audit Work Unit called the Internal Audit Division (IAD) which is directly responsible to the President
Director and can communicate directly with the Board of Commissioners or the Audit Committee.
1.14 The appointment of the Public Accounting Firm (KAP) for the 2024 financial report has been determined and meets the
specified criteria.
1.15 BTN has a Risk Management Work Unit, namely the Enterprise & ESG Risk Management Division (ERMD).
1.16 The Bank has a complete funding provision policy, including monitoring tools and resolution steps and conducts periodic
policy evaluations. Policy evaluations are carried out by related divisions involving and coordinating with other divisions,
including the Compliance & Governance Division (CMGD), Enterprise & ESG Risk Management Division (ERMD), Digital &
Operation Risk Management Division (DORD), and Legal Division (LGD) through the Policy and Procedure Division (PPD)
which is then proposed to the Loan Policy Committee through the Board of Directors.
1.17 The Bank has policies and procedures regarding the procedures for implementing transparency of financial and non-
financial conditions which consist of internal and external regulations (regulators).
1.18 The Bank’s strategic plan has been formed into a Corporate Plan and a Business Plan in accordance with the Bank’s
vision and mission.
1.19 The Board of Directors has established the General Policy of the Board of Directors (KUD), namely “Becoming a Game
Changer in the Disruptive Technology Era” and has prepared 10 (ten) strategies in 2024.
2. Negative Factors
There isn’t any.
3. Identify Problems and Causes (Root Cause)
There isn’t any.
4. Strength
4.1 The Board of Commissioners, Board of Directors, and the Board of Committees under the Bank’s Board of Commissioners
have fulfilled the Governance structure and infrastructure in accordance with regulatory provisions, including the
appropriateness of the number, composition, concurrent positions, competence, reputation, integrity, independence.
4.2 The implementation of Bank Governance is supported by the structure of the Internal Audit Work Unit, Risk Management
Work Unit, and Compliance Work Unit which are independent and professional.
4.3 The Bank has complete policies and procedures as guidelines in the implementation of Bank Governance, namely related
to Handling Conflicts of Interest, Implementation of Compliance Function, Implementation of Internal Audit Function,
Implementation of Risk Management, Internal System Control, Provision of Funds to Related Parties and Provision of Large
Funds, Transparency of Financial & Non-Financial Conditions, and the Bank’s Strategic Plan.
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B. Governance Process
The Governance process is generally adequate, as can be seen from the following summary:
1. Positive Factors
1.1 The Board of Directors has established strategic policies and decisions through effective and efficient Board of Directors
Meetings which are communicated to all employees through various media such as the Digital Room for Elearning
Modules (DREAMS), PPDigital and others.
1.2 The Board of Directors has conducted routine performance reviews with all Divisions & Regional Offices, and the Board of
Commissioners is committed to conducting performance reviews with the Board of Directors on a monthly basis.
1.3 The Board of Directors has followed up on the findings and recommendations of the Internal Audit Division, External
Auditor, OJK supervision results and/or other authority supervision results.
1.4 In terms of carrying out the duties and responsibilities of the Board of Directors, in the period January-December 2024
the Board of Directors has held 213 (two hundred and thirteen) Internal Meetings.
1.5 The committees under the Board of Directors have held 483 (four hundred and eighty-three) meetings during the period
of January-December 2024. The details are as follows:
1.5.1 Asset-Liability Committee had 15 meetings.
1.5.2 Information Technology Steering Committee met 4 times.
1.5.3 Risk Management and ESG Committee met 12 times.
1.5.4 Human Capital Committee met 16 times.
1.5.5 Loan Policy Committee or financing had 10 meetings.
1.5.6 Credit Committee had 387 meetings.
1.5.7 Business Committee met 3 times.
1.5.8 Transformation Steering Committee met 31 times.
1.5.9 The Environmental, Social and Governance Committee met 5 times.
1.6 The Board of Commissioners always ensures that the principles of Corporate Governance are implemented in all of the
Bank’s business activities.
1.7 In terms of carrying out the duties and responsibilities of the Board of Commissioners, in the period January-December
2024 the Board of Commissioners has held meetings including:
1.7.1 Internal Meeting of the Board of Commissioners was conducted 53 times.
1.7.2 The Board of Commissioners and the Board of Directors met 8 times.
1.7.3 The Board of Commissioners met with the Sharia Supervisory Board 3 times.
1.8 The Committee always carries out its duties independently through regular meetings with Divisions or Work Units
regarding BTN’s operational problems and conditions.
1.9 Each Committee has carried out its functions in accordance with the provisions, including providing recommendations
according to its duties to the Board of Commissioners. In the period January-December 2024, the committees under the
Board of Commissioners have held the following meetings:
1.9.1 Audit Committee 39 times.
1.9.2 Risk Monitoring Committee 61 times.
1.9.3 Remuneration and Nomination Committee 17 times.
1.10 Improving the implementation of Corporate Culture, namely: Sales Culture, Performance Culture, Governance & Risk
Culture and Learning Culture.
1.11 BTN has submitted a report on the implementation of the duties of the Director in charge of the Compliance Function to
the regulator in a timely manner.
1.12 To ensure that every regulation to be made, the Compliance Work Unit conducts a study/review to ensure that the
regulation is in accordance with the provisions of the regulator and legislation. In the period January-December 2024,
the Compliance Work Unit has conducted a study with the following details:
1.12.1 Operational Field as many as 271 studies.
1.12.2 Credit Field as many as 122 studies.
1.12.3 Fund Field as many as 34 Studies.
1.13 In an effort to prevent corrupt practices, BTN implemented the implementation of ISO 37001:2016 Anti-Bribery Management
System (SMAP) certification. In 2024, BTN conducted an ISO surveillance audit on 15 Work Units and expanded the scope
(extend scoop) of ISO SMAP on 1-work unit of Credit Operation Division (COD).
1.14 The implementation of the BTN Whistleblowing System has used the services of a third party, namely Deloitte Consultant,
which is called WBS BTN SIIPS and BTN has collaborated with the Corruption Eradication Commission (KPK) regarding the
Integrated Corruption Crime (TPK) Whistleblowing System (WBS).
1.15 The implementation of the internal audit function has been adequate and meets stakeholders’ expectations, this is
reflected in the reports submitted by the Internal Audit Division to the Board of Commissioners through the Audit Committee
periodically (every quarter), namely the realization of the Annual Audit Plan, audit findings and recommendations, and
completion of follow-up actions on audit results.
1.16 The appointment of the Public Accounting Firm (KAP) has been in accordance with the minimum requirements set out
in accordance with the provisions and the audit implementation was carried out by an independent Public Accountant
(AP) and the recommendations of the Audit Committee through the Board of Commissioners.
1.17 The Bank has conducted monthly monitoring of Risk Appetite and Risk Tolerance including analysis of excesses and
impacts as well as recommendations and management directives in the Risk Appetite and Risk Tolerance monitoring
report which is reported monthly and submitted routinely to the Board of Directors and all Divisions.
1.18 The Board of Directors and Board of Commissioners actively supervise risk management by discussing risk limits (risk
appetite and risk tolerance) every month through meetings of the Board of Commissioners and Board of Directors.
1.19 Carrying out improvements to business and operational processes including:
1.19.1 The Bank has adjusted the BTN organizational structure after the 2024 AGM by considering the composition and
nomenclature of the Board of Directors, the formation of SEVP and new Divisions.
1.19.2 Development of the Commercial Banking Division (CMBD) organizational structure for non-housing management
in order to achieve targets and diversify the guideline portfolio as well as business development and partnerships
for the expansion of the Commercial Banking Center (CBC) business.
1.19.3 Adjustment of business processes in the Retail Funding Division (RFD) based on retail funding segmentation to
focus more on customer centric and clarify accountability.
1.19.4 Separation of Digital Banking work units that focus on sales, namely the Digital Banking Sales Division (DBSD) and
the Digital Banking Product Development Division (DBPD) in order to improve Digital Banking capabilities.
1.19.5 Separation of Institutional Funding into Large Institutional Funding (LIFD) and Mid Size Institutional Funding (MIFD)
which focus on Liquidity Buffer Customers and non-Liquidity Buffer Customers.
1.19.6 Development of Sharia Division (SHAD) organizational structure to strengthen Sharia business and IT.
1.19.7 Separation of functions in Operation Banking into two, namely Central Operations Division (CEOD) for managing
basic operational functions and Digital Operations Division (DGOD) for managing business operations and
business transactions.
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1.19.8 Separation of Risk Management functions into Digital & Operations Risk Management Division (DORD) and
Enterprise & ESG Management Division (ERMD), where Digital & Operations Risk Management Division (DORD)
manages digital risk and operational risk while Enterprise & ESG Management Division (ERMD) manages enterprise
risk and ESG management.
1.19.9 Addition of personal data protection management function in the Compliance Work Unit in the form of Data
Privacy Department.
1.19.10 Formation of Regional Digital Banking Retail at Regional Offices as a strategy to strengthen digital product sales.
1.19.11 Implementation of BPI Kring (National) which includes changes in business processes through the Regional Loan
Processing Center (RLPC).
1.19.12 Implementation of the National Phase 1 Decision Engine as a loan decision tool.
1.19.13 The SME Micro Business Loan BTN Laku business process has been scaled up in all Regional Offices.
1.19.14 Implementation of the end-state phase for the MSMEs Process Centers (SPU) in the cities of Medan, Palembang,
Banjarmasin, Balikpapan, Makassar, Depok, Cirebon, and Ciputat.
1.19.15 Formation of an anti-fraud sub-committee under the Risk Management Committee to accelerate the reporting
and handling of fraud incidents.
1.20 Strengthening discipline of process and tiered control at every stage of the loan business process, in line with the increase
in low-quality loan which is quite high, and the loan granting process is carried out comprehensively by consistently
considering the 5 C’s aspects.
1.21 In decision making, BTN has formed a Loan Policy Committee and a Loan Committee so that the loan process can run
prudently.
1.22 During the January-December 2024 period, there were no violations and/or exceedances of the BMPK.
1.23 BTN has compiled, presented and transparently reported financial and non-financial conditions to stakeholders on a
monthly, quarterly, semester and annual basis by publishing on the official website including announcing the quarterly
Publication Financial Report and reporting it to the Financial Services Authority stakeholders in accordance with
applicable regulations.
1.24 BTN has a Customer Complaint System that can be used by Customers through the Contact Center, Customer Complaint
System (SPN), Customer Service or submitted through Bank officers.
1.25 The Corporate Governance implementation report has been submitted completely and on time to the Financial Services
Authority or stakeholders in accordance with applicable regulations.
1.26 The Board of Directors has communicated the Bank’s Corporate Plan and Business Plan to all levels of the organization
and Controlling Shareholders.
1.27 The Board of Commissioners has carried out its functions and duties in terms of supervision (monitoring), namely
directing, monitoring, and evaluating the implementation of the Bank’s strategic policies routinely every 1 (one) month in
a Performance Review meeting between the Board of Directors and the Board of Commissioners.
1.28 The Board of Directors routinely discusses policies and decisions related to the strategic plan through committee
meetings preceded by a pre-committee/steering committee.
2. Negative Factors
In general, internal control is adequate but is still not running optimally, resulting in fraud cases.
3. Identify Problems and Causes (Root Cause)
Overall, the Governance Process is implemented well in every business and operational activity of the Bank, however, in its
implementation, an understanding of the Standard Operating Procedure (SOP) is still required and supervision needs to be
improved.
4. Strengths
4.1 The Bank continues to strive to improve internal control through: training/internalization, sanctions for coaching,
implementation of rotation and transfer of HR.
4.2 The Bank has implemented the implementation of compliance functions according to regulations including the
implementation of the Compliance Director function, implementation of reporting to regulators, implementation of
monitoring and evaluation of compliance aspects in all work units, and programs to increase awareness and compliance
culture for all employees.
4.3 In order to implement control of gratification and bribery, BTN has a Gratification Control Unit (UPG) and ISO 37001:2016
Anti-Bribery Management System certification which is under the supervision and management of the Compliance
Division.
4.4 The Bank carries out its internal audit function well, namely including the implementation of independent supervision
functions with adequate scope of duties according to the plan (audit plan), as well as the implementation of monitoring
and reporting of audit results according to the provisions.
4.5 The Bank has implemented risk management functions in accordance with regulations, including the Implementation of
the Risk Director Function, preparing Risk Management policies including written and comprehensive Risk Management
strategies and frameworks including determining overall risk limits and per type of risk, taking into account the level of
risk taken and risk tolerance to capital adequacy. The Bank also periodically identifies, measures, monitors and controls
risks
4.6 There is an adequate process to ensure the provision of funds to related parties and the provision of large amounts
of funds (large exposure) in accordance with the principle of prudence with a mechanism for decision-making by
management independently without intervention from related parties and/or other parties
4.7 In decision-making, BTN has formed a Loan Policy Committee and a Loan Committee so that the loan process can run
prudently.
4.8 The Bank makes the Bank’s product information transparent in accordance with the provisions governing the
Transparency of Bank Product Information and develops processes in terms of managing the Use of Customer Personal
Data in accordance with laws and regulations.
4.9 The Bank is always committed to improving the quality of business processes and governance through various strategic
initiatives in accordance with the Bank’s Strategic Plan, the implementation of which is supported and monitored
periodically by the Board of Directors and there is a supervisory mechanism by the Commissioners.
C. Governance Outcome
The results of governance are generally adequate, which can be seen from the following summary:
1. Positive Factors
1.1 The Board of Commissioners and the Board of Directors have been accountable for the implementation of their duties to
the shareholders and have been accepted by the shareholders in the Annual GMS for the 2023 Fiscal Year held on March
6, 2024.
1.2 The Bank has improved its performance in order to realize the 2024 RKAP target by establishing an effective business
strategy.
1.3 The Financial Statements as of December 31, 2024 (Unaudited) are better than the previous year with the following
details: (in billions)
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ANALYSIS
No. Kinerja Posisi Desember 2023 Posisi Desember 2024
1. Aset 439,885 470,137
2. Laba 3,419 3,028
3. DPK 349,933 381,848
4. Kredit/Pembiayaan 333,698 357,973
5. Kualitas Kredit 3.01% 3.19%
1.4 Compliance Indicators as of December 2024
1.4.1 The CAR (Capital Adequacy Ratio) that has been formed by the Bank after calculating loan risk, operational risk,
and market risk as of December 31, 2024 is 18.15%, while the KPMM (Minimum Capital Requirement) ratio according
to the risk profile that must be formed by the Bank for the position of December 31, 2024 is 9.25%. Thus, BTN’s capital
adequacy ratio is still above the minimum limit required by the regulator in the capital provisions.
1.4.2 There was no excess or violation of the provisions of the Maximum Loan Limit (BMPK).
1.4.3 Non-Performing Loan (NPL) is 3.19% (gross).
1.4.4 The Minimum Reserve Requirement (GWM) for IDR Conventional as of December 31, 2024 is 5.38%, thus fulfilling the
minimum limit requirement of 5%. The Minimum Reserve Requirement (GWM) for Foreign Currency as of December
31, 2024 is 4.18%, fulfilling the minimum limit requirement of 4%.
2. Negative Factors
2.1 There is still a fine imposed during the period of January to December 2024 amounting to IDR 108,636,725, - (one hundred
eight million six hundred thirty six thousand seven hundred twenty five IDR) although it has improved compared to the
same period of January to December 2023, which was IDR 677,520,854, - (six hundred seventy seven million five hundred
twenty thousand eight hundred fifty four IDR).
2.2 There are still a number of violations of the provisions that result in fraud where the period January to December 2024
the number of fraud was 24 (twenty four) cases which increased compared to the period January to December 2023 as
many as 19 (nineteen) cases. However, all cases of fraud have been followed up by the relevant units.
3. Identify Problems and Causes (Root Cause)
3.1 The need to improve understanding of SOPs and strengthen supervision.
3.2 The need to improve reporting systems and infrastructure.
4. Strength
4.1 The Board of Directors has established the General Policy of the Board of Directors (KUD), namely “Becoming a Game
Changer in the Disruptive Technology Era” and has prepared 10 (ten) strategies in 2024, including:
4.1.1 Increase CASA by improving KPI tracking, virtual RM, and becoming a transactional bank for retail customers.
4.1.2 Accelerate the development of digital capabilities through the development of digital super-apps and scale-up
transactions and activation of transaction banking.
4.1.3 Expansion of high yield loan by going beyond the subsidy segment, exploring new consumers, cross selling to
mortgage customers who have paid off, and improving SME processes.
4.1.4 Build new sources of growth by offering full banking solutions and developing partnerships.
4.1.5 Increase FBI from Treasury, Corporate Banking, and Bancasurance businesses.
4.1.6 Strengthen Value Proposition and Rebranding (going beyond home/mortgage).
4.1.7 Improve collection processes and asset recovery capabilities (monitoring on & off-balance sheet, improving
collection processes, savings programs for installments, improving SME Collection processes).
4.1.8 Become an ESG Champion in the Banking Sector.
4.1.9 Attract, Develop, & Retain Best Talent by creating and redefining Employee Value Preposition (EVP) and focusing on
talent development and talent retention.
4.1.10 Smooth spin-off of BTN’s Sharia Business Unit (UUS).
4.2 BTN has prepared the 2025-2029 Corporate Long-Term Plan (RJPP) and the 2025-2027 Bank Business Plan.
Recommendations and Follow Up
Problem Follow-up
There are still a number of The Company is committed to making improvements in the implementation of the Anti-Fraud
violations of the provisions that Strategy, including:
result in fraud. 1. Prevention: Monitoring and evaluation/improvement of SAF policy prevention function.
Identification of vulnerabilities includes activities: Fraud Risk Assessment (FRA), Risk Control
Self Assessment (RCSA), RA/RT Planning, use of Fraud Risk Register.
2. Detection: Digital Fraud Monitoring & Detection: develop rules, models, customer risk profiles
for FDS accuracy and also monitor Flagged/Triggered activities on FDS, Non-Digital Fraud:
coordination, consolidation, evaluation of detection results from surprise audit programs,
surveillance systems, verification, control testing and supervision.
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Problem Follow-up
3. Investigation, Reporting, and Sanctions: Monitoring includes prevention, investigation
progress status, fraud detection results, investigation results, sanction determination,
recovery to litigation. DORD has submitted a consolidated report every 3 months to the Anti-
Fraud Sub-Committee and the Board of Commissioners. The contents of this consolidated
report include fraud detection results, investigation status and aging, investigation results,
follow-up settlement, sanction determination to litigation.
4. Monitoring, Evaluation and Follow-up, Monitoring of fraud event status, imposition of
sanctions, completion of action plans, and recovery efforts, evaluation of fraud event reports,
Preparation of preventive follow-up actions.
Assessment by External Parties
Assessment Criteria
In addition to Self-Assessment, the Company has
also consistently conducted Third Party assessments The assessment aspects of CGPI include Governance
to attain a second opinion on the quality of the GCG Structure, Governance Process, and Governance
implementation to unceasingly refine the quality of Outcome).
the GCG implementation; this includes the Corporate
Governance Perception Index survey, hereinafter Party Conducting the Assessment
abbreviated as CGPI, which is organized annually by
the Indonesian Institute for Corporate Governance The party that conducted the CGPI assessment is The
(IICG) and the GCG assessment is based on the ASEAN Indonesian Institute of Corporate Governance (IICG).
Corporate Governance Scorecard standards conducted
by the FSA and the Indonesian Institute for Corporate Rating Score
Directorship (IICD).
CGPI Score
GCG Rating - Corporate Governance 91.52
Perception Index (CGPI) Award
90.52
89.83
The Company constantly takes part in ratings and 89.62
the Corporate Governance Perception Index survey, 88.62
hereinafter abbreviated as CGPI, every year, which is
organized by the Indonesian Institute for Corporate
Governance (IICG). CGPI is a research program and
2019 2020 2021 2022 2023
rating of the quality of corporate governance with the
following assessment stages:
1. The instrument and Document Analysis Stage is The results of the CGPI assessment over the past five
conducted through the following activities: years have become a reference for companies in
a. Self Assessment. improving the implementation of GCG in a measurable
b. Document Assessment. manner. In 2024 (for the 2023 financial year assessment),
2. Observation Stage the Company recorded an increase in score compared
The observation stage is performed through to the previous year. This achievement reflects the
clarification of the assessment instruments and the Company’s commitment to continue to support the
Company’s documents’ extensiveness, executive achievement of the company’s vision and mission in a
exposure, and internal discussions. sustainable manner.
Recommendations and Follow Up
No. Recommendation Follow-up Action
Governance Structure
1. BTN needs to consider and respond to gender The structure of BTN's Board of Commissioners has taken gender
diversity within the structure of the Board of diversity into account. Currently, the Board of Commissioners consists
Commissioners. of 9 (nine) members, of which 1 (one) is a woman.
2. BTN needs to establish an organizational structure BTN updated its organizational structure in 2024, outlined in Technical
design that aligns with the company's business plan Guidelines Number PT.3-A.6 regarding the Organizational Structure of
and fills the vacancies in the functional structure that the Head Office, Regional Offices, and Branch Offices.
are under the responsibility of the Board of Directors.
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No. Recommendation Follow-up Action
3. BTN needs to periodically update its policies and To strengthen governance and eliminate regulatory overlaps while
corporate strategies through comprehensive risk- facilitating employees' daily operational activities, the Bank undertook a
based analysis related to the dynamics of the transformation, including transforming internal regulations. All existing
business and industrial environment to optimize the Internal Regulations under the old Policy and Procedure Architecture
company's potential. have been transformed into the New Policy and Procedure Architecture
with the following details:
1. 10 (ten) General Policies have been issued as Umbrella Policies for all
operational activities of the Bank.
2. 153 (one hundred fifty-three) Specific Policies (KK) have been issued
as derivative regulations of the General Policies.
3. 280 (two hundred eighty) Technical Guidelines have been issued as
derivative regulations of the Specific Policies.
4. BTN needs to optimize data governance policies that BTN has established data governance policies through Specific
comply with applicable regulations, refer to best Policy Number KK.9-M on Data Governance Guidelines and Technical
practices, and align with the Company's strategic Guidelines Number PT.9-M.1 on Data Governance Guidelines.
plan.
Governance Process
1. BTN needs to optimize the strengthening of internal The Company conducted an ICOFR Diagnostic Review with an
controls, including through the implementation of independent consultant, aimed at enhancing internal control over
Internal Control over Financial Reporting (ICOFR) to financial reporting. In implementing OJK Regulation Number 15 of 2024
enhance reporting accountability aligned with the concerning the Integrity of Bank Financial Reporting, the Company
Company’s strategic plan. currently has internal policies related to ICOFR.
2. BTN needs to optimize the implementation of Strengthening the risk culture is essential to maintaining commitment
a comprehensive risk culture and evaluate its and ensuring that the risk culture policy is understood and implemented
implementation to create a strong foundation by all management and employees. The risk culture strategy is aligned
for optimizing sustainable business growth while with the Bank’s risk management strategy. The Bank establishes an
maintaining alignment with the established risk annual risk culture roadmap aligned with the desired maturity level,
appetite. monitors the risk culture implementation by measuring risk culture
maturity levels at least once a year by internal teams and once every
three years by independent external teams. Some of BTN's risk culture
implementation and enhancement programs include:
1. Risk Economic Outlook is an annual agenda discussing strategies
for setting risk appetite and risk tolerance. This forum raises risk
awareness among the Board of Commissioners and Directors to
enable strategic decision-making
2. The Bank actively conducts Portfolio Quality Review Forums attended
by the Board of Directors, Divisions, CBC, and Branch Offices to
provide updated insights into credit positions and quality both
bankwide and per credit segment.
3. Visits and awareness programs for internal control testing and data
cleansing were conducted to improve the quality of the loss event
database at BTN.
4. Fostering a compliance culture by ensuring that every business
process adheres to applicable internal and external regulations and
SOPs.
5. Continuous preventive measures are implemented to avoid
significant weaknesses in the first line of defense, accompanied
by corrective action plans through coordination between the Risk
Management Unit and the Internal Audit Unit.
6. Operational risk control is strengthened through various activities
such as seminars, workshops, and risk outlooks.
7. Risk management culture is internalized through socialization,
training, and e-learning on risk culture for all employees via BTNbest,
with understanding levels measured through quizzes.
8. The Bank has an operational risk control system across its entire
network. BTN raised awareness of the use of the ORMIS Application
as part of risk management implementation across all branch office
networks.
9. An annual Event Culture Day is organized by BTN, inviting external
speakers to enhance risk awareness across all organizational levels.
This event integrates risk awareness into every operational and
business activity while instilling values that support achieving risk
management goals in alignment with the Bank's business objectives.
10. Risk awareness activities related to IT, Digital, and Cyber Risks are
regularly conducted, involving all employees through e-learning
and socialization via branch office visits. These activities enhance
risk understanding and awareness in IT, Digital, and Cyber areas to
support comprehensive risk management.
11. Fraud vulnerability risk awareness is conducted through Fraud Risk
Assessment (FRA) across all Work Units.
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No. Recommendation Follow-up Action
3. BTN needs to develop mitigation measures and In line with OJK Regulation 12/2024 on the Implementation of Anti-Fraud
improve work processes to prevent the occurrence Strategy (SAF) for Commercial Banks, BTN has developed a roadmap for
or recurrence of fraud, non-fraud cases, penalties/ the Anti-Fraud Strategy (SAF) for the next three years (2024-2026). This
fines, and other violations. roadmap is based on the four pillars set by Financial Services Authority
(OJK), expanded into ten aspects:
1. Organization,
2. Strategy & Policy,
3. Procedure and Governance,
4. Process,
5. Fraud Investigation
6. System,
7. Use of Data,
8. Use of Analytics,
9. Digital Channels,
10. Reporting/Training.
4. BTN needs to develop a structure and system BTN has established Special Policy No. KK.9-Z dated August 31
related to consumer/customer protection and concerning Customer and Community Protection. This policy ensures
empowerment, ensuring reliability and periodic maximum protection for customers and the public by providing clear,
evaluation of its implementation. accurate, and transparent information about products and/or services
offered by the Bank.
The implementation of BTN's consumer protection principles includes:
1. Strengthening HR and Consumer Protection Infrastructure:
Establishing a structure at each BTN Branch Office to implement
consumer protection principles seriously.
2. Strategic Planning Cycle for Financial Literacy and Inclusion
Education: BTN has developed education, literacy, and inclusion
programs aimed at consumers and the community, conducted
periodically each year to enhance Digital Inclusion Development.
3. Internal Consumer and Community Protection Regulations: Adopting
external regulations related to consumer protection (Customer
Protection, Education and Inclusion, Personal Data Protection) as
internal BTN policies to guide Bank activities.
4. Improving Complaint Services: Providing easily accessible complaint
channels and ensuring complaint handling complies with the
applicable Service Level Agreement (SLA).
5. BTN needs to ensure the reliability and security of To maintain Information Technology (IT) security, BTN focuses on three
data, networks, systems, and information technology main pillars: People, Process, and Technology. More detailed information
to safeguard against hacking risks and misuse by can be found in the Information Technology section.
unauthorized parties.
6. BTN needs to optimize the use of information The Company measures and evaluates the implementation of resilience
technology and data to periodically evaluate the and security controls to optimize information security processes,
impact of ESG implementation and sustainable including:
finance. 1. Obtaining ISO 27001:2022 Certification
To ensure that human resources, governance, and technology
comply with industry standards (International Standard
Organization), BTN has undergone the certification process and
received certification number IS 790715.
2. Achieving Cyber Security Maturity (CSM)
BTN, in collaboration with the National Cyber and Crypto Agency
(BSSN), conducted a Cyber Security Maturity (CSM) assessment
to measure the level of information security implementation and
maturity at BTN. Based on the assessment results by BSSN, BTN
achieved maturity level 5 (Optimal Implementation), indicating
well-organized and automated cybersecurity implementation,
conducted formally, consistently, periodically reviewed, and
continuously improved.
3. Implementing IT Security Index
BTN developed an IT Security Index to monitor the effectiveness of
security awareness programs aimed at fostering a Security Culture
among employees across all Work Units, mitigating risks related to
cybersecurity and information security.
818 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
No. Recommendation Follow-up Action
7. BTN needs to optimize the system and mechanism BTN is committed to ensuring that all financial products and services
for innovation management continuously, offered meet high standards of equality, security, and compliance while
considering adopting or obtaining certification mitigating potential risks. All products and services, whether new or
under ISO 56002:2019 - Innovation Management updated, are designed with customer needs in mind, including features,
System. convenience, reliability, and regulatory compliance. Before launch, all
products and services undergo thorough testing to ensure the protection
of customer personal data and secure transactions according to
established standards. This process is part of risk mitigation efforts to
prevent service disruptions and safeguard customer data integrity.
Governance Outcome
1. BTN needs to take progressive measures in handling The Bank has assigned employees in Regional Offices as Regional Legal
all ongoing legal matters and strive for optimal risk Representatives (RLR) who have the following duties and responsibilities:
mitigation for all legal disputes, as well as preventing 1. Providing legal assistance for litigation issues raised by any work
the recurrence of legal issues for the Company. unit related to the Bank's operational activities within their respective
jurisdictions.
2. Carrying out legal activities representing the Bank in court
proceedings or out-of-court settlements within their jurisdiction.
3. Providing legal opinions and consultations on litigation issues raised
by work units within their jurisdiction.
4. Performing legal watch functions within their respective regions.
2. BTN needs to evaluate follow-up actions related BTN actively involves stakeholders in the process of formulating
to relationships with all Company stakeholders to sustainability agendas by considering the Bank's social responsibility,
enhance stakeholder engagement and increase environmental concerns, and prioritizing strategic communication with
Company value. various partners. In identifying stakeholder groups, the Bank sets several
criteria to ensure constructive and mutually supportive engagement in
achieving sustainability objectives. These criteria include:
1. Influence
The stakeholders influence decisions made by BTN related to
business sustainability.
2. Dependency
BTN depends on these stakeholders, either directly or indirectly.
3. Needs
These stakeholders understand the needs, expectations, and
aspirations of each stakeholder group related to the company's
activities, products, or services.
4. Diversity
These stakeholders possess diverse characteristics, backgrounds,
and interests, which must be understood and respected to ensure
inclusive policies and decisions that fairly meet various needs.
5. Willingness to participate
hese stakeholders are willing to engage in decision-making
processes and corporate initiatives to achieve mutually beneficial
goals.
3. BTN needs to enhance the handling of complaints The Company has collaborated with the Corruption Eradication
received from various sources to build greater trust Commission (KPK) of the Republic of Indonesia concerning the handling
among the Company's stakeholders. of the Whistleblowing System (WBS) as part of the anti-corruption
effort. This collaboration aims to build and enhance the effectiveness
and efficiency of complaint handling both internally and externally,
integrating professional, transparent, and accountable mechanisms
while prioritizing confidentiality to optimize the eradication of corruption.
4. BTN needs to improve the evaluation of Social and BTN has established the ESG Committee and ESG Department
Environmental Responsibility (TJSL) measurements responsible for governance and sustainability initiatives. BTN also
with TJSL performance indicators as part of promotes responsible banking culture through sustainability training
sustainable financial disclosures. for key employees. BTN's sustainability report is prepared in accordance
with the Global Reporting Initiative (GRI) standards and verified using
AA1000 to ensure accuracy and transparency. BTN remains committed
to setting more specific sustainability targets and measuring progress
through Key Performance Indicators (KPI). With an integrated strategy,
BTN actively supports community welfare, environmental preservation,
and sustainable economic growth.
PT Bank Tabungan Negara (Persero) Tbk 819
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Corporate
Governance
GCG Assessment Based on ASEAN Score Ratings
Corporate Governance Scorecard
(ACGS) Based on the assessment results of 100 listed
companies based on the ACGS criteria carried out by
Another GCG assessment that the Company participates representatives of CG Expert and DRB Indonesia (PT RSM
in is the ASEAN Corporate Governance Scorecard, a Indonesia) in 2022 and the results were announced on
standard for measuring Governance practices agreed December 1, 2022, BTN successfully obtained awards in
upon by the ASEAN Capital Market Forum (ACMF). The the following 2 categories “Top 3 Indonesian PLCs” and
ACGS is an initiative of ASEAN countries as members of 10 (ten) listed companies in Indonesia that are included
the ACMF to support corporate governance practices to in the category “ASEAN Asset Class Thresholds.
promote ASEAN as a classy asset and increase global
investors’ confidence in the quality of companies in the Based on the results of the ASEAN Asset Class assessment
ASEAN region. in 2021 for the 2020 Fiscal Year, there were 10 Indonesian
Listed Companies with a score of 97.5 and above.
There are 3 (three) Listed Companies that received the
Assessment Criteria highest ACGS score (Top 3 Indonesia PLCs), one of which
is PT Bank Tabungan Negara (Persero) Tbk. In addition,
The ACGS assessment has 5 aspects which are the Company also received an award as a Listed
categorized into the following 2 levels: Company included in the ASEAN Asset Class category.
1. Level 1 consists of 5 parts as follows: Based on the ACGS assessment report submitted by the
- Part A: Rights of Shareholders Financial Services Authority (OJK) and the Indonesian
- Part B: Equitable Treatment of Shareholders Stock Exchange (BEI), the Company’s total score based
- Part C: Role of Stakeholders on ACGS parameters in 2021 is 111.82. This score increased
- Part D: Disclosure and Transparancy from the Company’s score at the 2019 ACGS event held
- Part E: Responsibility of the Board by ACMF with a score increase
2. Level 2 consists of Bonus and Penalty. of 1.53 points. This assessment is reviewed based on
disclosure of the Company’s governance practices
through information that is publicly available and
Parties Conducting the Assessment accessible to the general public, and includes
information contained in the annual report, website,
Each ASEAN country appoints representatives of announcements and circulars made by the Company.
the Domestic Ranking Body (DRB) and Corporate The information used in the assessment is information
Governance (CG) Experts to conduct assessments presented in English with a cut-off date of 31 August
based on ACGS parameters. In this regard, DRB and 2021. Based on the results of the 2021 ASEAN Asset Class
CG Experts from Indonesia are represented by PT RSM assessment, the Company was successfully designated
Indonesia. as a Top 3 company of Indonesian PLCs and ASEAN
Asset Class.
820 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
In the last 3 (three) year periods, BTN’s ACGS scores were as follows:
ACGS Score
113
111,82
112
111 110,29
110
109
108
107
105,63
106
105
104
103
102
2017 2019 2021
In 2024, the Company also prepared for the 2024 ACGS assessment based on the ACGS Revised Version 2 – March 2024
criteria. This indicates that the implementation of GCG within the Company has continued to improve year by year.
Level/
Corporate Governance Standart Criteria Status GAP
No. Item
Level 1
A.1 Basic Rights of Shareholders. Comply
A.2 The right to participate in decisions regarding Comply
fundamental corporate changes.
A.3 The right to participate effectively and use votes in Comply The Company has not disclosed the use of
the GMS as well as the right to obtain information independent parties (observers) to carry out/
regarding the rules that apply to the GMS. validate the vote count at the GMS.
A.4 Markets for corporate control must be allowed to Comply
function efficiently and transparently.
A.5 The exercise of ownership rights by all shareholders, Comply
including institutional investors, must be facilitated.
B.1 Voting rights and share ownership. Comply
B.2 GMS Notification - a. Disclosure of the profiles of candidates for the
Board of Commissioners and Directors is not
yet available in the GMS Invitation.
b. The invitation to the GMS does not contain
information regarding the External Auditor who
will be appointed at the GMS.
B.3 Prevent insider trading and abuse for personal gain. Comply
PT Bank Tabungan Negara (Persero) Tbk 821
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Corporate
Governance
Level/
Corporate Governance Standart Criteria Status GAP
No. Item
B.4 Related party transactions carried out by the Board of Comply
Commissioners and Directors.
B.5 Protecting minority shareholders from violations. Comply
C.1 Hak-hak pemangku kepentingan yang ditetapkan Comply
oleh hukum atau melalui perjanjian bersama harus
dihormati.
C.2 Stakeholder interests are protected by law, Comply
stakeholders must receive effective redress for any
violation of their rights.
C.3 Mengembangkan mekanisme peningkatan kinerja Comply
untuk karyawan.
C.4 Stakeholders including individual employees and Comply
their representative bodies, must be able to freely
communicate their concerns about illegal practices
or unethical actions to the Board of Commissioners
and their rights must not be compromised in doing
this.
D.1 Ownership Structure Transparency Comply
D.2 Quality of Annual Report - The Company has not disclosed the remuneration
of each member of the Board of Directors and
Board of Commissioners.
D.3 Disclosure of Related Party Transactions Comply
D.4 Relationship between Director and Board of Comply
Commissioners in Company Shares.
D.5 External Auditor and Auditor’s Report Comply
D.6 Communication Media Comply
D.7 Timely Submission/Issuance of Annual/Financial Comply
Reports
D.8 Company Website Comply
D.9 Investor Relations Comply
E.1 Board Duties and Responsibilities Comply
E.2 Board Structure Comply Not all members of the Nomination and
Remuneration Committee are independent
commissioners.
E.3 Board Process Comply
E.4 Board Position Comply
E.5 Board Performance Comply
822 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
Recommendations and Follow-up
No. Recommendation Follow-Up Action
1 Provide opportunities for all shareholders to The Company has provided opportunities for all shareholders to vote for
individually vote for candidates for the Board of candidates for the Board of Directors and/or Board of Commissioners
Directors and/or Board of Commissioners. individually. However, individual voting for each Director and/or
Commissioner was not conducted.
2 Disclose the involvement of External Stakeholders The Company has disclosed the involvement of External Stakeholders in
in exchanging views and providing suggestions exchanging views and providing suggestions on material sustainability
on material sustainability issues relevant to the issues relevant to the Company's business, as stated on the Company's
Company's business. website.
3 Ensure the Company discloses information The Company ensures the disclosure of remuneration for each member
regarding remuneration details along with the total of the Board of Commissioners. The remuneration should include the
amount paid for each member of the Board of following: 1. Fees 2. Allowances 3. Other salaries (including benefits
Commissioners in kind). The Company has disclosed detailed information on the
remuneration received by each member of the Board of Commissioners
and Directors, but has not yet disclosed the total remuneration paid.
4 Disclose that an annual performance evaluation of The Company has disclosed information on the annual performance
the Board of Directors and Board of Commissioners evaluation of the Board of Directors and Board of Commissioners for the
has been conducted in the current year. current year, as presented in the annual report.
GCG Assessment in TOP GRC 2024 1) PT Bank Tabungan Negara (Persero) Tbk as
#5 Stars, namely Systems, infrastructure, and
The Company also participated in the TOP GRC 2024 implementation related to Good Corporate
event, which is an annual corporate rating (award) Governance (GCG), Risk Management, and
activity in the field of Corporate Governance (GCG). Compliance Management, as well as the use of
Risk Management, and Compliance Management. digital technology in the company, are at a Very
The purpose of organizing TOP GRC is to encourage Excellent (Extraordinary) level, so that it greatly
the improvement of the company’s business through supports the success of GRC implementation and
the development of policies and implementation the improvement of the company’s sustainable
of Integrated GRC. The theme of TOP GRC 2024 is business performance.
“Leadership for Sustainable Impact: GRC, ESG, and 2) PT Bank Tabungan Negara (Persero) Tbk as TOP
SDGs”. In organizing the TOP GRC 2023 award, Top GRC Awards 2024 # Golden Star Trophy, namely
Business Magazine collaborated with the Indonesian Winner of TOP GRC Awards - 5 Star Predicate, for
GRC Association, IRMAPA (Indonesian Risk Management 3 consecutive years or 3 times non-consecutive,
Professional Association), ICoPI (Indonesian Compliance in 5 years.
Professional Institute), and PaGi (Indonesian Governance 3) Mr. Nixon L.P. Napitupulu (President Director of
Professional Association), and was supported by several PT Bank Tabungan Negara (Persero) Tbk) as
GCG and Risk Management consulting companies. The The Most Committed GRC Leader 2024, namely
stages that have been carried out include: This award is given to Business Leaders or
a. Implementation of the interview and question President Directors/Top Leaders in companies
and answer stages conducted by the Board of who are considered to have a high commitment
Commissioners, Board of Directors and the Top GRC in supporting the completeness of systems
2023 Jury was on June 20, 2024. and infrastructure and the success of GRC
b. On September 5, 2024, the TOP GRC 2024 awards implementation in the company.
ceremony was held, BTN successfully received 4) The Board of Commissioners of PT Bank
awards including: Tabungan Negara (Persero) Tbk as The High
Performing Board of Commissioners on GRC
2024, namely an Award to the Company’s
Board of Commissioners, which is considered
to have a high commitment in supporting the
completeness of the system and infrastructure
as well as the successful implementation of GRC
in the company.
PT Bank Tabungan Negara (Persero) Tbk 823
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Corporate
Governance
GCG Evaluation Based on GRC & − On August 30, 2024, the 2024 GRC and Performance
Performance Excellence Excellence awards ceremony was held, BTN
successfully received awards including:
The Company also participated in the GRC & Performance 1. PT Bank Tabungan Negara (Persero), Tbk as
Excellence 2023 event, an annual corporate rating The Greatest Champions Of GRC Excellence
(award) in the fields of Corporate Governance (GCG), Performance 2024 (Banking Industries).
Risk Management, and Compliance. The program aims 2. PT Bank Tabungan Negara (Persero), Tbk as The
to drive business improvement through the development Best GRC For Board Of Director 2024 (Banking
and implementation of corporate governance policies, Industries).
risk management, and compliance with regulations in 3. Mr. Nixon Napitupulu as The Best Chief Executive
an integrated manner. Stages conducted include: Officer 2024 (Banking Industries).
− Implementation of the interview and question 4. Mr. Eko Waluyo as The Best Chief Compliance
and answer stages conducted by the Board of Officer 2024 (Banking Industries).
Commissioners, Board of Directors and the 2023 GRC
& Performance Excellence Jury was on July 18, 2024.
824 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
ASEAN CG SCORECARD ASSESSMENT BY IICD 2024 Based on the assessment conducted by the Indonesian
Institute for Corporate Directorship (IICD), Bank BTN has
The ASEAN Corporate Governance Scorecard (ACGS) successfully achieved the following category:
is implemented to support efforts aimed at enhancing a. TOP 50 Companies with the Largest Market
investor confidence in the quality of companies in the Capitalization (BigCap PLCs) with Best Corporate
ASEAN region through the improvement of governance Governance Practices.
standards and practices. ACGS is participated by b. The Best Financial Sector 2024.
entities from all ASEAN jurisdictions, including Indonesia,
Malaysia, the Philippines, Singapore, Thailand, and
Vietnam. The benefits and objectives of the ASEAN CG
Scorecard are as follows:
a. The need for a reference that can be used as a guide
in preparing an effective strategy for improving
future corporate governance practices.
b. Enhancing standards and practices of corporate
governance for publicly listed companies in ASEAN.
c. Boosting global investment attractiveness for well-
governed publicly listed companies in ASEAN.
PT Bank Tabungan Negara (Persero) Tbk 825
Page 395
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY PROGRAM Throughout 2024, the Company successfully implemented the right strategies and initiatives so that the Company successfully recorded positive and sustainable achievements. Until December 2024, the Company successfully distributed 2024 Corporate Social and Environmental Responsibility (CSER) funds amounting to IDR88.96 billion, through various activities carried out in the CSER Program that support the Company in achieving Sustainable Development Goals. 826 PT Bank Tabungan Negara (Persero) Tbk
Page 396
PT Bank Tabungan Negara (Persero) Tbk 827
Page 397
Social and Environmental
Responsibility Program
The Company’s Social and Environmental Responsibility The Ministry of SOEs encourages all corporations under
– later abbreviated to CSER- of SOEs is the its supervision to support the success of the CSER of SOEs
implementation of the company’s commitment towards program to make contributions to society. The program
sustainable development. This program aims to make a focuses on three priority areas namely education,
constructive contribution to the economy, social sector environment and development of micro, small and
and environment, as well as regulation and governance medium enterprises (MSMEs). The implementation of the
in accordance with integrated and directed principles. BUMN CSER Program applies the principles of integration,
This program ought to generate measurable impacts, direction, measurable impact and accountability.
is accountable and becomes a part of the Company’s
business approach. As one of the biggest banks in The accomplishment of the Company’s CSER
housing loans (KPR) as well as a state-owned enterprise Program intends to make contributions to sustainable
(SOEs), the Company is committed to supporting development, support business in the long term and
sustainable development. Factual assistance is fulfill the expectation of related stakeholders. The
provided by the Company by conducting selected Company interprets the CSER program not only as an
financing following the principles of sustainable finance. endeavor to construct a harmonious and mutualistic
relationship with the environment, community and
The Company continues to strengthen its commitment stakeholders on local, national and global scale but also
to social and environmental responsibility through as an effort to make a positive impact and contribution
integration with the Sustainable Development to sustainable economic development. The moral duty
Goals (SDGs) and implementation of the Social and of the company is to help the business flourish and
Environmental Responsibility (CSER) program. As a form improve the domestic sustainable economy by holding
of implementation of the Minister of BUMN Regulation onto integrity values, obeying the law and constitution
PER-1/MBU/03/2023 concerning Special Assignments and upholding business ethics.
and Social and Environmental Responsibility Programs
for State- Owned Enterprises, the Company has prepared
initiatives that focus on sustainable development goals
and concern for the environment.
828 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
The TJSL program in 2024 is focused on the main pillars 4. Legal and Governance, realizing legal certainty and
based on the Regulation of the Minister of State-Owned effective, transparent, accountable and participative
Enterprises Number PER-05/MBU/04/2022 concerning governance to create security stability and achieve
the Social and Environmental Responsibility Program a state based on law.
of State-Owned Enterprises and the Regulation of the
Minister of State-Owned Enterprises of the Republic Throughout its implementation, CSER Program is in
of KPR Number PER-6/MBU/09/2022 concerning accordance with the following principles:
Amendments to the Regulation of the Minister of State- 1. Integrated, meaning that it is conducted based on
Owned Enterprises Number PER-05/MBU/04/2022 risk analysis and business processes relevant to the
concerning the Social and Environmental Responsibility stakeholders.
Program of State-Owned Enterprises and PER-01/ 2. Targeted, meaning that it goes in a clear direction to
MBU/03/2023 concerning Special Assignments and reach the Company goals.
Social and Environmental Responsibility Programs of 3. Measurable, meaning that it makes contributions
State-Owned Enterprises, namely social, environmental, and presents benefits that bring transformation or
economic, and legal and governance. added value for stakeholders and the Company.
4. Accountable, meaning that being accountable to
CSER Program was implemented in accordance with the avoid potential abuse and irregularity.
main pillars, described below:
1. Social, achieving the fulfillment of quality basic The current CSER Program is no longer referred to the
human rights fairly and equally to improve the old Corporate Social Responsibility (CSR) model that
welfare of the community. is based on charity or philanthropy activities but is
2. Environment, implementing sustainable supposed to create added value or Creating Shared
management towards natural resources and Value (CSV). CSV refers to the CSER agenda that offers
environment as the support for all lives. sustainable added value for the community and is able
3. Economy, attaining quality economic growth to present benefits for Company in line with the Focus
through sustainable employment and business and Pillars of CSER.
opportunity, innovation, inclusive industry, adequate
infrastructure, affordable clean energy and
supported by partnerships.
Differences between CSR Programs and CSER Creating Shared Value (CSV)
CSR CSER CSV
Pure social assistance Social support which offers/creates economic value for beneficiaries
Philosophy
(charity, philanthropy) and Companies
• It provides solutions to social problems, offering sustainable
Good deeds with no return
VALUE economic benefits to the community
to the Company
• BTN receives impacts from the social assistance
Benefits are bounded only
It gives social, economic and environmental impacts on the
Outcome for recipients and are not
community and is related to sustainable company business
sustainable
PT Bank Tabungan Negara (Persero) Tbk 829
Page 399
Social and Environmental
Responsibility Program
The The Company’s Commitment to
Social and Environmental Responsibility
The Company views the implementation of Social The Company provides support and contribution
and Environmental Responsibility (CSER) as a form of to the achievement of SDGs, namely development
accountability for the existence of the Company to all that prioritizes harmony between economic, social
stakeholders. The Company carries out various activities and environmental aspects. With the support and
in the CSER Program that are appropriate and relevant contribution, the Company believes that it has laid
to the Company’s business and activities as well as down a sustainable foundation, i.e. by creating long-
possible. The implementation of the TJSL program is term value which is through the creation of sustainable
carried out as a form of the Company’s participation in competitive advantage not only for the Company, but
efforts to improve the economic level of the community also for the wider community and environment and
directly affected by the economic crisis caused by the strengthening resilience.
Covid-19 pandemic, as well as part of its contribution to
sustainable development.
SDGs Pillars
SOCIAL PILLARS ECONOMIC PILLARS ENVIRONMENT PILLARS LEGAL AND
GOVERNANCE PILLARS
Sustainable Development Goals (SDGs) are a global Targets which are expected to be achieved by 2030.
action plan agreed by the world leaders, including The Company is aware of its obligation to participate
Indonesia’s. Indonesia’s commitment to realizing in the achievement of the SGDs, especially at point
Sustainable Development Goals is stipulated 11, i.e. developing decent, safe and affordable cities
through Presidential Regulation No. 59 of 2017 on the and settlements for everyone by 2030 through house
Implementation of the Achievement of Sustainable ownership financing (KPR) products for the community.
Development Goals. SDGs contains 17 Goals and 169
830 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
ESG And CSER
Program Committee
In proposing this ESG framework, strategy and roadmap, with internal participants consisting of 20 divisions,
the Company also pays attention to stakeholder which aim to be supporting validators for the proposed
involvement, including conducting benchmarking draft ESG framework, strategies and initiatives, thereby
with companies that have implemented ESG both forming an ESG framework that is in line with the
domestically and abroad and holding an ESG Workshop Company’s readiness and ambitions.
Duties and Responsibilities of the ESG Committee
The Environmental, Social and Governance (ESG) 1. Decisions on the Bank’s strategy that has an impact
Committee, which was formed to achieve Sustainable on the environment, social and governance in the
Development Goals and Climate targets, plays a ESG program and roadmap.
role in providing recommendations to the President 2. Monitoring the implementation of the Bank’s ESG
Director to formulate policies, strategies and targets strategy and roadmap.
for ESG and CSER programs that have an impact on the 3. Provide information to the Company’s management
environment, social and governance as well as facilities regarding ESG-related issues including legislation,
in carry out monitoring and decision making related to government programs, international developments,
the implementation of the Company’s ESG and CSER future business trends and climate change.
programs. 4. Monitor, evaluate and provide recommendations
on the results of ESG reports, concerned investors or
The duties of the ESG Committee is to carry out other third parties regarding ESG implementation.
evaluations and provide recommendations to the
President Director regarding ESG, among others:
Membership Structure
The ESG Committee is regulated in Special Policy No. KK.9 - D concerning Governance Procedures The Board of Directors
Committee has the following structure:
Structure Position
Chairman President director
(concurrently permanent member)
Vice President Director *)
Director in charge of Risk Management **)
Directors
Director in charge of Human Capital, Compliance & Legal
(concurrently permanent member)
Director in charge of Asset Management
Director in charge of Finance
SEVP Wholesale Banking (Permanent Member)
Directors/SEVP Other Directors/SEVPs according to the discussion material (Non-Permanent Members)
SEVP in charge of Compliance and Legal (Non-Permanent Member)
*)
Substitute Chairman I
**)
Substitute Chairman II
PT Bank Tabungan Negara (Persero) Tbk 831
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Social and Environmental
Responsibility Program
General Conditions of Social and
Environmental Responsibility Implementation
The Social and Environmental Responsibility (CSER) is a In 2024, Company has accomplished some CSER
program mandated by the Government to State-Owned agendas following the 4 (four) CSER Pillars namely Social,
Enterprises. CSER is motivated by environmental and Economy, Environment and Law and Governance and 3
social problems arose as a result of rapid development for (three) main focus, namely Education, Environment and
economic growth. Thus, the role of financial institutions is MSMEs Development. The combination of the four CSER
needed in supporting sustainable development without Pillars and three CSER focuses, Bank BTN classifies the
damaging the environment and society. CSER is seen as agendas into:
a tangible manifestation of the Company’s contribution 1. Flagship CSER Program.
to the efforts in achieving the Sustainable Development 2. Creating Shared Value (CSV) CSER Program.
Goals, by providing economic, social, environmental and 3. Collaborative CSER Program.
legal and governance benefits with more integrated,
targeted, measurable and accountable principles. The three programs aim to maintain business continuity,
For the Company, CSER gives a strategic direction in pure social and environment, branding and reputation.
developing financing portfolio for sustainable business
activities as well as changes that will be made by the The Company understands that the substance of the
Company in business processes and risk management. CSER program does not only lead to efforts to build
The changes achieved are relevant in the context of harmonious and mutually beneficial relationships with
integrating Environmental, Social, Governance (ESG) risk the environment, community and stakeholders—both
management in the Company’s business activities. locally, nationally and globally—but also leads to the
Company’s mission to have a positive impact and
contribution to sustainable economic development.
CSER Pillars, Focuses, Programs and Benefits Roadmap
4 3
SOCIAL
C
P FLAGSHIP CSER Business
S PROGRAM Continuity
I EDUCATION
E
L
R
A
ENVIRONMENT
R F
CSV CSER Pure Social &
S O Environment
MSMEs PROGRAM
DEVELOPMENT
C
C ECONOMY C
S U
E S COLLABORATIVE
ENVIRONMENT Branding &
CSER PROGRAM Reputation
R LEGAL AND E
GOVERNANCE
The Company is committed to fulfilling this responsibility
832 PT Bank Tabungan Negara (Persero) Tbk
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2024
Annual Report
by constantly running a sound business as well as carried out by the Company is expected to provide
improving programs and activities related to CSER. benefits for social and environmental development,
Various activities carried out simultaneously reflect the contribute to added value creation for the Company
Company’s contribution to sustainable development and foster the community’s micro and small businesses
goals whose implementation is based on the principles to be more resilient and independent.
of the ISO 26000 standard. Thus, the CSER program
7 Principles of ISO 26000 Standard
Consumer Human Labour Environment
Issues Right Practice
Organizational Fair Community
Governance Operating Practice Involvement
and Development
The implementation of the CSER program is oriented The Company continues to be committed to
to achieving Sustainable Development Goals (SGDs) encouraging sustainable finance through the integration
and is guided by ISO 26000, with the hope that the of Environmental, Social and Governance (ESG) aspects
implementation of CSER at SOEs is more measurable, in its operational activities. The Company’s journey in the
impactful and sustainable. The Company’s CSER ESG realm involves planning how the Company manages
program aims to: environmental impacts, addresses social issues, and
1. Provide benefits for economic, social, environmental maintains ethical governance standards in all of its
and legal and governance development for the banking operations. The Company’s implementation
Company; of sustainable finance has been carried out since 2019
2. Contribute to the creation of added value for the through the publication of the Sustainable Finance
Company in integrated, directed, measurable and Action Plan (RAKB) which refers to OJK Regulation No.
accountable manners; 51 of 2017 concerning Sustainable Financing of Financial
3. Foster micro and small businesses and the Services Institutions, Issuers and Public Companies.
surrounding communities to be more resilient and
independent. The Company as a State-Owned Enterprise (BUMN) and
one of the largest banks in Indonesia is committed to
Furthermore, the Company has also set strategic supporting the realization of sustainable development.
objectives that are beneficial, sustainable and This is realized by the Company by providing selective
supporting the streamlined operation of the Company. financing, which is in line with the principles of sustainable
This goal setting is also based on the concept of People, finance and the implementation of a sustainable Social
Planet and Profit Balance. and Environmental Responsibility Program (CSER).
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Social and Environmental
Responsibility Program
CSER programs that support Sustainable Finance include:
Program
No. Program Name Implementation
Work Unit
1. Development of public facilities and infrastructure in the form of green parks, play areas, and Corporate Secretary
Educational Play Tools (APE) in BTN Housing
2. Implementation of socialization and waste sorting in the BTN Housing environment Corporate Secretary
3. Rehabilitation of uninhabitable houses and healthy houses Corporate Secretary
4. Construction of clean water facilities, washing, bathing, toilets (MCK) and healthy sanitation Corporate Secretary
for the community
5. Implementation of tree planting in green open spaces (RTH) and public facilities Corporate Secretary
6. Training support for MSMEs to Go Digital Corporate Secretary
7. Training and provision of infrastructure to improve MSME empowerment activities Corporate Secretary
8. Training for millennials to become Young Developers at BTN Corporate Secretary
9. Development of community reading parks to eradicate illiteracy and improve reading and Corporate Secretary
writing
10. Providing scholarships to high-achieving students from underprivileged families Corporate Secretary
11. Support and cooperation with partners for the development of BTN outlets as a learning Corporate Secretary
facility
Realization of Corporate Social and Environmental Responsibility (CSER) 2024
Through the CSER program, the Company aims to pillars that encourages the Company to innovate and
have a positive impact on human social life and develop together with society. Therefore, the Company
the environment. The Company’s CSER program is continues to realize its strategic role in supporting
directed at empowering communities, improving the sustainable development and creating positive value
quality of life, and maintaining the sustainability of the for all stakeholders.
surrounding ecosystem. CSER is one of the important
In 2024, BTN received the following awards:
Media/Institution Award Date
BUMN Track 4th CSER & CSR Award 2024 July 30, 2024
1. Social Pillar (Gold)
2. Economic Pillar (Gold)
3. Environmental Pillar (Platinum)
TopBusiness 1. TOP CSR Awards 2024 on # Stars 5 May 30, 2024
2. TOP Leader on CSR Commitment 2024 (Nixon L.P. Napitupulu – President
Director)
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Annual Report
Highlights Of CSER Activities In 2024
1 Social Pillar
Growing together with the community is one of the Company’s main goals which is pursued through holding a series of activities
that contribute to improving the quality of social, cultural, religious and social welfare life. This effort is in accordance with the
achievements of SDGs 1, 2, 3, 4 and 5.
BTN Holds BTN Ramadhan Safari Event
BTN President Director, Nixon L.P. Napitupulu together with the community spread across various regions including Bandung,
Board of Directors and BTNers provided social assistance at the Makassar, Palu, Surabaya, Jakarta, Serang, Bengkulu. The
BTN Safari Ramadan event in April 2024. During this Ramadan social assistance provided was in the form of compensation
year, Company symbolically demonstrated its concern for the and support for public facilities and infrastructure.
BTN Supports
Housing Environmental Education Facilities
BTN President Director, Nixon L.P. Napitupulu together with the BTN Management
Team aided in the form of educational facilities and infrastructure in the form of
children’s play facilities in the housing complex in the Cileungsi - Bogor area in
conjunction with the BTN mortgage and Micro Business Loan Mass Contract event
in July 2024.
2 Economic Pillar
In order to achieve quality and sustainable social economic growth, the Company carries out activities to increase employment
and business opportunities. These various activities are expected to grow income and reduce poverty levels in society in
accordance with SDGs 7, 8, 9, 10, and 17.
BTN Housingpreneur
In 2024, Company will implement a program initiative designed to support the
creation of a sustainable business system related to the housing ecosystem in
the form of a series of competitions and entrepreneurial training under the name
of the BTN Housingpreneur program. The series of activities will be carried out
through roadshows in 3 (three) cities, namely Yogyakarta, Bandung, and Jakarta.
Furthermore, the selection and awarding process will be carried out in early 2025.
Volunteer Service Activities
Through BUMN volunteer service activities, Company provides support to MSMEs
in Magepanda Village, Maumere, Sikka Regency, East Nusa Tenggara to empower
MSMEs, especially Maumere’s traditional woven fabrics.
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Social and Environmental
Responsibility Program
3 Environmental Pillar
Environmental preservation is a priority for the Company. Therefore, the Company carries out natural resource and environmental
management activities which also aim to increase environmental awareness in society. This effort indirectly supports the
achievement of SDGs 6, 11, 12, 13, 14, and 15.
Coastal Area Conservation in
Environmental Conservation Efforts
To address environmental issues, Company collaborates with stakeholders such as: PPATK,
BI, OJK, Local Government, Communities in the Bali province area to plant mangroves,
release turtles and provide environmental education. The activities were carried out in the
Tanjung Benoa area, Badung - Bali. The total planting of mangrove trees was 3,000 trees
and the release of a total of 1,000 hatchlings.
Company’s TJSL budget in 2024 was allocated at IDR 88.98 billion with achievements up to December 2024 of IDR 88.96
billion or 100%.
Work Budget Plan Realization 2024
No. Field of Activity %
per Sector 2024 (IDR) (IDR)
A SOCIAL PILAR
1 SDG 1 (No Poverty) 8,000,000,000 11,045,972,420 138.1
2 SDG 2 (Without Hunger) 15,000,000,000 21,159,374,300 141.1
3 SDG 3 (Healthy and Prosperous Life) 12,000,000,000 14,845,051,673 123.7
4 SDG 4 (Quality Education) 10,000,000,000 8,645,104,300 86.5
5 SDG 5 (Gender Equality) 285,000,000 220,000,000 77.2
B ECONOMIC PILAR
1 SDG 7 (Clean and Affordable Energy) 1,000,000,000 1,205,465,000 120.5
2 SDG 8 (Decent Work and Economic Growth) 6,000,000,000 5,278,260,444 88.0
3 SDG 9 (Industry, Innovation and Infrastructure) 7,500,000,000 6,236,867,228 83.2
4 SDG 10 (Reducing the Gap) 5,000,000,000 1,445,294,797 28.9
5 SDG 17 (Partnership To Achieve Goals) 1,200,000,000 495,017,300 41.3
C ENVIRONMENT PILAR
1 SDG 6 (Clean Water and Adequate Sanitation) 2,000,000,000 95,000,000 4.8
2 SDG 11 (Sustainable Cities and Settlements) 12,000,000,000 14,900,539,959 124.2
3 SDG 12 (Responsible Consumption and Production) 500,000,000 1,079,576,859 215.9
4 SDG 13 (Addressing Climate Change) 2,300,000,000 295,078,954 12.8
5 SDG 14 (Ocean Ecosystem) 2,000,000,000 375,120,000 18.8
6 SDG 15 (Terrestrial Ecosystem) 3,000,000,000 1,592,977,380 53.1
D LAW AND GOVERNANCE PILARS
1 SDG 16 (Peace, Justice and Strong Institutions) 1,200,000,000 50,000,000 4.2
TOTAL 88,985,000,000 88,964,700,614 100.00
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Annual Report
Realization of CSER In Accordance with 3 (Three) CSER Focuses
1 Education Focus
It is hoped that CSER Company will encourage or provide positive things, such as a scholarship program for young
Indonesians so that they can get convenience and access to science and technology. Company encourages,
upgrades, or provides positive things in the field of education, such as scholarships for underprivileged and high-
achieving children, educational infrastructure, study room facilities and rehabilitation of teaching and learning
buildings.
Photos of TJSL
Education Sector in 2024
2 MSME Focus
Company Social and Environmental Responsibility (CSER) is directed to establish micro, small and medium
entrepreneurs in all areas through the provision of funding and empowerment of MSMEs. SOEs is expected
to stimulate the establishment of micro, small and medium enterprise (MSMEs) and provide funding for the
emerging micro, small and medium enterprises (MSMEs).
In achieving quality and sustainable economic growth, the Company carries out activities to increase
employment and business opportunities. These various activities are expected to grow income and reduce
poverty levels in society in accordance with the Sustainable Development Goals.
Photos of TJSL
UMKM Sector in 2024
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Social and Environmental
Responsibility Program
3 Environmental Focus
CSER of SOEs was directed to preserve the nature sustainability by synergizing between the environment, people
income and climate change. One of the programs is by planting beneficial trees, not only for greening and
oxygen supply, but also for people income and environmental conservation.
Environmental preservation is something the Company prioritizes. Therefore, the Company carries out natural
resource and environmental management activities which also aim to increase environmental awareness in
society. These efforts indirectly support the achievement of the Sustainable Development Goals.
Photos of TJSL
Environmental Sector in 2024
CSER Program Concept Of Creating Shared Value (CSV)
1 Environmental Program
Program Types of Number of
No. SDG Location
Name Assistance Beneficiaries
1. Greening in SDG Kep. Seribu, Bogor, Jakarta, Wonosobo, Semarang, Balikpapan, Provision of tree Planting
Housing 15 Pare-pare, Bengkulu, Tangerang, Karawaci, Palembang, seedlings in 29,615 trees
Semarang, Cibinong, Magelang, Padang, Malang, Tajung housing financed
Pinang, Pangkal Pinang, Medan, Banyuwangi, Denpasar, by BTN
Description of
the Impact Given to Beneficiaries
It is hoped that the tree seed assistance
provided can increase the green areas
in housing estates, making housing more
beautiful and a more comfortable place to live.
Benefits for companies
a. If a housing becomes a comfortable
residence, then it is expected that the
quality of housing in a residence will
increase and ultimately increase the
submission of mortrage to BTN and the
return of loan by the developer according
to the plan.
One House One House b. As an effort to reduce carbon emissions
One Tree Program One Tree Program and reduce air pollution.
in Karawaci area in Bogor area
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Annual Report
2 BTN Education Program
Jumlah
Program
No. SDG Location Types of Assistance Penerima
Name
Manfaat
1. Young TPB Pekanbaru and Surabaya. Providing training and introduction regarding 400
Developer 4 property to students and the public. participants
Training
Information on the impact provided to Beneficiaries
Young Developer Training Participants consisting of novice property entrepreneurs (developers) and students
Program in Surabaya gain knowledge about the property industry, which is expected to be applied in the
world of work or the students can be developers if they want to become entrepreneurs.
Company with its core business of housing financing (KPR) has a social responsibility,
especially in providing literacy to the community regarding property. One of the
targets of literacy related to property is millennials. With literacy, it is hoped that
they will be interested in working in the property world and are expected to become
young developers as BTN’s future market in accordance with BTN’s housing financing
Developer Training business.
Program in Pekanbaru
Benefits for companies
a. Introducing Company as a bank that focuses on housing to the community or as
a literacy program.
b. It is hoped that these participants, if they work in the property world, can work
together with Company in assisting the Government in fulfilling the housing
backlog to the community.
In this activity, Company also collaborated with various stakeholders. Among them are housing
associations in this case the Indonesian Real Estate Company Association (REI) as Company’s
strategic partner. Company and REI together provided materials to participants: students from
campuses that are also BTN partners and novice developers.
This developer training program for millennials housing backlog in Indonesia. In addition, it is also
aims to provide students with supplies to prepare to strengthen Bank Company’s brand awareness
themselves to become young developers who as the bank that is most concerned about housing
can later help the government in reducing the issues in Indonesia.
2022
The Millennial Developer Program Design is an Education Initiative Program to form Young Developers. The activity locations
are in Manado, Jember, Cirebon and Purwakarta in collaboration with Company Stakeholders in this case the Indonesian
Real Estate (REI).
2023
Development of Millennial Developer Design with many requests from Company Stakeholders (REI) to be implemented in
several locations with a larger number.
2024
The Young Developer Training Program is included in the ESG Champion Initiative Program through the TJSL Education
Program and becomes a BTN Sustainable Program. Furthermore, alumni of this training are invited to participate in BTN’s
first housing ecosystem entrepreneurship competition program, namely BTN Housingpreneur.
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Social and Environmental
Responsibility Program
Program Number of
No. SDG Location Types of Assistance
Name Beneficiaries
2. Taman SDG Tangerang Selatan, Bekasi, Company collaborates with Balai Pustaka to 9 elementary
Bacaan 4 Karawang, Semarang, Klaten, provide support for the creation and revitalization schools
Yogyakarta, Banyumas, Kediri. of reading parks for students in Indonesia.
Information on
the impact provided to Beneficiaries
a. Quality education to ensure inclusive and
equitable quality education and increase
lifelong learning opportunities for all.
b. TJSL Reading Garden activities as a form
of financial inclusion support for school
students.
Benefits for companies
Company collaborates with Balai Pustaka
Revitalization program Revitalization program as BTN’s partner for the implementation of
for reading parks in the for reading parks in the support for the revitalization of the reading
South Tangerang area Semarang area park room. The activity is a form of support
for financial inclusion through the BTN TJSL
Program.
3 MSME Empowerment Program
Program Number of
No. SDG Location Types of Assistance
Name Beneficiaries
1. UMKM Go SDG Jember Company supports business group infrastructure. 15 MSME
Digital 8
Information on
the impact provided to Beneficiaries
a. Facilitating MSMEs through assistance
in using banking services and providing
booths to BTN-assisted MSMEs, MSME
showcases and exhibitions in order to
improve skills and sales.
b. Encouraging MSMEs to Go Digital to
be able to adapt to developments in
consumer behavior.
Benefits for companies
Company together with the Jember Regency Government
Company supports MSME business actors
supports the efforts of UMKM Go Digital.
to increase sales by utilizing digital and BTN
Company's support for 15 UMKM Go Digital in
service products which will ultimately affect
the framework of Safari Ramadhan 2024
BTN business products and improve the MSME
economy.
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Annual Report
BTN’S Outstanding TJSL Program
Program Number of
No. SDG Location Types of Assistance
Name Beneficiaries
1. Bank Mini SDG 4 Sidoarjo, Penajem Paser Utara, Company collaborates with BTN 16 BTN Partner
Yogyakarta, Pangkal Pinang, Partner Vocational Schools for Schools
Tanjung Pinang, Pekanbaru, Assistance Support in the form of outlet
Gorontalo, Surabaya, Bandung, replicas. Construction of Mini Banks as
Kalimantan Selatan, Denpasar, a form of support for Financial Inclusion
Banyuwangi, Gresik through the BTN TJSL Program.
Bank Mini in Tanjung Pinang area Bank Mini in Pangkal Pinang area
The program is called Bank Mini, which aims to improve education sector with a very helpful impact on the learning and
financial literacy in schools. During 2024, this program has been teaching process of students through direct practice which was
implemented in more than 15 schools, continuing 30 schools in previously focused only on theory.
the previous year. The Bank Mini program has contributed to the
Information on the impact provided for Beneficiaries
a. Quality Education to ensure inclusive and equitable quality b. CSER Bank Mini activities are a form of support for Financial
education and increase lifelong learning opportunities for Inclusion and encourage school students to be able to
all. understand the flow of activities at the Bank.
Benefits for the Company
Company collaborates with Vocational and General Schools financial management by individuals and groups due to a lack
which are BTN Partners for Assistance in the form of outlet of knowledge about finance. Ineffective financial management
replicas. Construction of Mini Bank as a form of Financial has the potential to lead to inappropriate use of products
Inclusion Support through the BTN CSER Program and also as a and services, especially for people in remote areas with low
form of Financial Inclusion. economic conditions and difficult access to financial resources.
Through regulations issued by OJK Regulation No. 76/ Against this background, the Company seeks to provide
POJK.07/2016 of 2016, financial inclusion is the availability of education to this group to increase customer financial
access to various formal financial institutions, products and knowledge. Increasing customers’ ability to use products and
services in accordance with community needs and capabilities services through Bank Mini BTN.
in order to improve community welfare.
Apart from Financial Inclusion through the BTN Social and
The Company continues to strive to increase public knowledge Environmental Responsibility (CSER) Program, it is also
about finance. This effort aims to anticipate less effective implemented through the Customer Care Division for the
Financial Inclusion and Financial Literacy programs.
PT Bank Tabungan Negara (Persero) Tbk 841
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Social and Environmental
Responsibility Program
Program Number of
No. SDG Location Types of Assistance
Name Beneficiaries
2. Uninhabitable SDG 3 Tapanuli Tengah, Jawa Barat Company supports the Acceleration of the 35 units
House Eradication of Extreme Poverty by providing
home repair assistance for extremely poor
families.
Provision of Assistance for Renovating Uninhabitable Houses in
Collaboration with the Central Tapanuli Regency Government
Information on the impact provided to Beneficiaries Benefits for companies
a. Construction of houses that meet building safety Company supports the Acceleration of Extreme Poverty
requirements, minimum building area adequacy, and Eradication through the Construction of houses that meet
occupant health. building safety requirements, minimum building area adequacy,
b. Acceleration of the Eradication of Extreme Poverty through and occupant health.
Improving the Quality of Houses.
c. Healthy and Prosperous Life in ensuring a healthy life and
improving the welfare of the entire population.
CID Program Details Based on CSER Focus
No. Field Realization (IDR) Activity Categories Distribution of Aid Areas
1. Environment 12,397,865,592 - Greening of BTN Housing Environment The Company's TJSL assistance has
- Tree Seedling Planting been carried out evenly throughout the
- Mangrove Planting work areas starting from DKI Jakarta,
- Sanitation Facilities and Infrastructure Cibubur, Bekasi, Ciputat, Tangerang,
- Public Facilities and Infrastructure Karawaci, Cilegon, Tasikmalaya,
Karawang, Cirebon, Tegal, Solo,
Magelang, Yogyakarta, Kudus, Jember,
Kediri, Mulyosari, Sidoarjo, Surabaya,
Bangkalan, Malang, Jambi, Tanjung
Pinang, Pangkal Pinang, Palembang,
Bengkulu, Padang, Bandar Lampung,
Pematang Siantar, Balikpapan,
Denpasar, Mataram, Makassar, Ambon
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Annual Report
No. Field Realization (IDR) Activity Categories Distribution of Aid Areas
2. Education 10,504,767,900 - Assistance for the Development of The Company's TJSL assistance has
Educational Institutions been carried out evenly throughout the
- Assistance for Educational Facilities and working areas starting from DKI Jakarta,
Infrastructure Ciputat, Bogor, Cikarang, Cibubur, Depok,
- Assistance for BTN Partner Universities Tangerang, Karawaci, Tasikmalaya,
- Assistance for the Development Bandung, Purwakarta, Purwokerto,
of Islamic Boarding Schools and Pekalongan, Solo, Kediri, Magelang,
Madrasahs Kudus, Tegal, Semarang, Surabaya,
- Assistance for Facilities and Banyuwangi, Bangkalan, Gresik, Malang,
Infrastructure for Islamic Boarding Denpasar, Pekanbaru, Purwakarta,
Schools and Madrasahs Pangkal Pinang, Tanjung Pinang, Bandar
- Scholarship Assistance Lampung, Palembang, Jambi, Padang,
- Assistance for Public School Facilities Medan, Batam, Mataram, Panakukkang,
- Assistance for Community Reading Parks Pontianak, Banjarmasin, Makassar,
- Young Developer Training Ternate.
3. Empowerment 5,763,502,093 - MSME Training The Company's TJSL assistance has
of MSMEs - MSME Halal Certification Assistance been carried out evenly throughout the
- NIB Assistance working areas starting from DKI Jakarta,
- Farmer Group Assistance Surakarta, Jember, Tulungagung,
- Group Business Facility Assistance Sidoarjo, Kediri, Yogyakarta, Pekanbaru,
including Fishermen North Kalimantan, Pare Pare, South
- MSME Facilities and Infrastructure Sulawesi, and Jayapura.
Assistance
Performance of the
MSE Funding Program in 2024
Provisions Micro & • BTN Cooperation Agreement No. 03/PKS/
Small Business Funding Program (MSE) SMBD/X/2023 with BRI No. B.34/MBD/10/2023 dated
• SOE Minister’s Letter No. S-721/MBU/11/2022 October 13, 2023 concerning Implementation of the
concerning Cooperation in Micro and Small Business Micro and Small Business Funding Program.
Funding Programs (“MSE Program Cooperation”). • BTN Minutes No. 01/BA/SMBD/X/2023 with BRI
• Minister of State-Owned Enterprises Regulation No. No. B.751-MBD/10/2023 dated October 18, 2023
PER-1/MBU/03/2023 amendments to Minister of concerning Deposit of Funds for the Micro and Small
State-Owned Enterprises Regulation No. PER- 06/ Business Funding Program.
MBU/09/2022 concerning Special Assignments and • Minutes of BTN No. 01/BA/SMBD/VI/2024 with BRI No.
Social and Environmental Responsibility Programs B.428-MBD/06/2024 dated June 24, 2024 concerning
for State-Owned Enterprises. Deposit of Funds for Micro and Small Business
• Minister of State-Owned Enterprises Regulation No. Funding Program Phase 2.
SK-277/MBU/10/2023 concerning Implementation
Guidelines for Settlement of Problematic Sharia Source of Funds for the PUMK Program
Receivables and/or Financing in Micro and Small • Principal funds for repayment of loans from Foster
Business Funding Programs in BUMN. Partners.
• Technical Instructions I-XIV.1 concerning Work Flow • Balance of allocated PUMK Program funds until the
for Micro and Small Business Funding Programs. end of the year.
• Special Policy I-XIV concerning Micro and Small • Loan administration services/sale and purchase
Business Funding Program Products. margin/ profit sharing portion, deposit interest and/
or current account services from PUMK Program
funds.
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Social and Environmental
Responsibility Program
PUMK Cash Flow 2024
Work Plan Realization Work Plan Realization
No. Description (%) (%)
2023 2023 2024 2024
FUNDS AVAILABLE 1 2 (2 : 1) 3 4 (4 : 3)
1 Initial Balance 11,732,472,238 11,732,472,238 100% 10,970,559,980 10,970,559,980 100%
2 Loan Repayment of Fostered Partners 15,000,000,000 15,264,329,788 102% 10,000,000,000 8,501,789,249 85%
3 Refund from BUMN Distributor - - - - - -
4 PUMK Admin Service Income 1,100,000,000 1,132,613,855 103% 500,000,000 1,450,172,764 290%
5 Bank Service Income - - - - -
6 Other Income (Expenses) - 2,744,099 - - 113.765.071 -
Total Funds Available 27,832,472,238 28,132,159,980 305% 21,470,559,980 21,036,287,064 475%
FUNDS DISBURSED
7 Independent Distribution of PUMK - 9,161,600,000 - - - -
8 Collaborative Distribution of PUMK - - - - - -
9 Special Distribution of PUMK - - - - - -
10 PUMK distribution through BRI 8,000,000,000 8,000,000,000 100% 10,000,000,000 10,000,000,000 100%
Total Funds Disbursed 8,000,000,000 17,161,600,000 100% 10,000,000,000 10,000,000,000 100%
Final Balance 19,832,472,238 10,970,559,980 205% 11,470,559,980 11,036,287,064 375%
*Other income (expenses) attached are included in the Fines upon settlement *unaudited
Distribution of PUMK Program 2024
2023 2024
TARGET
IDR18 billion IDR10 billion
REALIZATION IDR17.21 billion IDR14.8 billion
ATTAINMENT 95.62% 148.5%
In connection with the Letter of the Minister of SOEs on October 13, 2023, a Cooperation/Collaboration
No. S-721/MBU/11/2022 dated November 10, 2022 Agreement was signed with PT Bank Rakyat Indonesia
concerning the Cooperation Program for Micro and (Persero) Tbk. Thus, the independent distribution of the
Small Business Funding (“PUMK Program Cooperation”), PUMK Program has been stopped until the maturity of
the cooperation.
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Distribution Composition Based on Sector
Realization of PUMK Cooperation Scheme Through BRI Based on Business Sector
No. Business Sector Year 2023 Year 2024
Number of MB Nominal (IDR) Number of MB Nominal (Rp)
1. Industrial Sector 1 25,000,000 20 601,000,000
2. Service Sector 8 281,000,000 81 2,347,000,000
3. Trade Sector 11 405,000,000 205 6,014,000,000
4. Agricultural Sector 1 30,000,000 4 45,000,000
5. Livestock Sector 0 - 11 226.000.000
6. Other 2 45.000.000 172 5.426.800.000
7. Fishery 0 - 5 190.000.000
Total 23 786.000.000 498 14.849.800.000
Distribution Composition Based on Area
Realization of PUMK Cooperation Scheme Through BRI Based on Region
No. Region Year 2023 Year 2024
Number of MB Nominal (IDR) Number of MB Nominal (IDR)
1. Bali - - 15 410,000,000
2. West Java - - 115 2,935,300,000
3. Central Java - - 63 1,760,500,000
4. East Java 4 100,000,000 52 1,517,000,000
5. West Kalimantan 2 60,000,000 10 480,000,000
6. South Sulawesi 14 476,000,000 96 2,170,000,000
7. Central Sulawesi - - 115 4,566,000,000
8. Yogyakarta 3 150,000,000 25 781,000,000
9. North Sulawesi - - 7 230,000,000
Total 23 786,000,000 498 14,849,800,000
Number of Fostered Partners and Details of Receivables until December 31, 2024
The total number of existing fostered partners of the PUMK Program in 2024 is 6,967 Debtors and the total number of
fostered partners of the cooperation scheme with PT Bank Rakyat Indonesia (Persero) Tbk in 2024 is 521 Debtors.
Quality of Cooperation Quality of Cooperation
Year 2023 Year 2024
Scheme with BRI in 2023 Scheme with BRI in 2024
Total (IDR) (%) Total (IDR) (%) Total (IDR) (%) Total (IDR) (%)
Fluent 3,452,460,063 7.00 388,990,786 0.95 786,000,000 100 13,520,127,798 98.61
Special 7,303,272,049 14.81 1,633,765,518 4.00 - - 176,209,886 1.29
Mention
Doubtful 4,950,359,453 10.04 3,483,833,821 8.53 - - 14,601,300 0.11
Lost 33,616,019,533 68.16 35,313,732,625 86.51 - - - -
Total 49,322,111,098 100 40,820,322,750 100 786,000,000 100 13,710,938,984 100
* The installment pattern on BRI distribution is adjusted to the cash flow of the fostered partner’s business so that there are 2 (two) types of patterns, namely
monthly installment patterns and one-off installments.
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Social and Environmental
Responsibility Program
Distribution of PUMK Program in 2024
The amount of PUMK Program Distribution in 2024 is IDR 14.8 billion.
1 2 3
Growing a portfolio of Accompanying and Providing distribution of
principal and interest increasing awareness of PUMK Program through
returns to increase the fostered partner businesses Cooperation/Collaboration
amount of funds that can by participating in national with PT Bank Rakyat
be distributed & international events. Indonesia (Persero) Tbk
Development of PUMK Program Partners
The implementation of coaching is carried out by means of quarterly visits (OTS) to the Fostered Partners by the BTN
Branch Office of the Fostered Partner. The monitoring and evaluation process of each Fostered Partner’s business is
important so that the business process can run sustainably.
Ternak Bebek
Name : Satrio
Region : Medan
Realization : November 3, 2021
Ceiling : IDR100,000,000
Tenor : 3 Years
Collectibility : Fluent
Bengkel Las
Name : Ismail Gafari
Region : Palangka Raya
Realization : September 27, 2022
Ceiling : IDR50,000,000
Tenor : 3 Years
Collectibility : Fluent
846 PT Bank Tabungan Negara (Persero) Tbk
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OJK
INDEX
PT Bank Tabungan Negara (Persero) Tbk 847
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OJK
Index
Criteria Explanation Page Regulations
UMUM
Annual Report is well printed The Annual Report is well printed and bound. √ POJK 29
and bound.
Annual Report must be √ POJK 29
reproduced in the form of printed
copies of documents and
electronic copies of documents.
Annual Reports are presented √ POJK 29
in Indonesian and foreign
languages
Annual Report must be √ POJK 29
published on the Issuer’s or
Public Company’s Website on
the same date as the submission
of the Annual Report to the
Financial Services Authority.
KILAS KINERJA
Summary of important financial Information includes, among others:
data contains financial
information presented in 1. Sales revenue. 21 SEOJK 16
comparative form for 3 (three)
2. Gross profit. 21
financial years or since starting
their business if the Issuer or 3. Operational profit. 22 SEOJK 9
Public Company has been
running its business activities for 4. Profit before tax. 22
less than 3 (three) years.
5. Net profit. 22
6. Profit and loss. 22 SEOJK 16
7. Total comprehensive profit (loss). 22 SEOJK 9
8. Total profit (loss) attributable to owners of the parent N/A SEOJK 16
entity and non-controlling interests.
9. Total comprehensive profit (loss). 22 SEOJK 16
10. Total comprehensive profit (loss) attributable to owners N/A
of the parent entity and non-controlling interests.
11. Earnings (loss) per share. 23 SEOJK 9
SEOJK 16
12. Total assets. 19
13. Total liabilities. 20
14. Total equity. 21
15. Third-party funds. 19 SEOJK 9
16. Loans received. 20
17. Ratio of profit (loss) to total assets. 25 SEOJK 16
18. Profit (loss) to equity ratio. 25
19. Profit (loss) to revenue/sales ratio. 25
20. Current ratio. 25
21. Liability to equity ratio. 25
22. Ratio of liabilities to total assets. 25
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Criteria Explanation Page Regulations
23. CAR ratio. 25 SEOJK 9
24. Productive assets. 25
25. Non-performing loans (NPL) ratio. 25
26. Ratio of Operating Expenses to Operating Income (BOPO). 25
27. Cost to Income Ratio(CIR). 25
28. Net Interest Margin (NIM) ratio. 25
29. Percentage of violations and exceedances of the Legal 25
Lending Limit (BMPK).
30. Statutory Reserve Ratio (GWM). 25
31. Net Open Position (NOP) Ratio. 25
32. Information and other financial ratios that are relevant 25 SEOJK 9
to the issuer or public company and the type of industry. SEOJK 16
Stock Information Information on shares for Public Companies at least SEOJK 16
contains:
1. Shares that have been issued for each quarter presented
in comparative form for the last 2 (two) financial years, at
least contain:
a. Number of outstanding shares. 26
b. Market capitalization is based on the price on the stock
exchange where the shares are listed.
c. The highest, lowest and closing share prices are based
on the price on the stock exchange where the shares
are listed.
d. Volumetrading on the stock exchange where the
shares are listed.
Information in letter b), letter c) and letter d) is only
disclosed if the shares are listed on the stock exchange.
Information is presented in the form of graphs and tables.
2. such as a stock split, reverse stock, stock dividends, 29 SEOJK 16
bonus shares, changes in the nominal value of shares,
issuance of convertible securities, and additions and
capital reduction, share information as referred to in
number 1) is added with an explanation of at least:
a. The date of implementation of the corporate action.
b. Stock split ratios, reverse stock ratios, stock dividends,
shares.
c. bonus, number of convertible securities issued, and
changes in share nominal value.
d. The number of outstanding shares before and after the
corporate action.
e. The number of effect conversions implemented (if
any).
f. Stock prices before and after corporate actions.
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Criteria Explanation Page Regulations
3. In the event of a temporary suspension of share trading 29 SEOJK 16
(suspension) and/or delisting of shares during the
financial year, the reasons for the temporary suspension
of share trading (suspension) and/or delisting of shares
(delisting) shall be explained.
4. In the event that the temporary suspension of share SEOJK 16
trading (suspension) as referred to in number 3) and/or
the process of canceling the listing of shares (delisting)
is still ongoing until the end of the Annual Report period,
the actions taken to resolve the temporary suspension
of share trading (suspension) and/or cancellation are
explained. listing of shares (delisting).
REPORT OF DIRECTORS AND BOARD OF COMMISSIONERS
Directors Report The Board of Directors’ report contains at least a brief
description of:
1. Performance of Issuers or Public Companies, at least
includes:
a. Issuer’s or Public Company’s strategy and strategic 54-55 SEOJK 9
policies (including for UUS if the Bank owns UUS) SEOJK 16
b. The role of the Board of Directors in formulating the 54 SEOJK 16
strategy and strategic policies of the Issuer or Public
Company.
c. The process carried out by the Board of Directors to 54
ensure the implementation of the Issuer’s or Public
Company’s strategy.
d. Comparison between the results achieved and those 55-56 SEOJK 9
targeted by the Issuer or Public Company. SEOJK 16
e. Obstacles faced by Issuers or Public Companies. 56
f. Organizational structure. 48 SEOJK 9
g. Main activity. 46
h. Information Technology. 49
i. Types of products and services offered, including 46-48
lending to debtors of micro, small and medium
enterprises.
j. Interest rates for raising and providing funds. 50-53
k. Economic development and target market. 50
l. Networks and business partners at home and/or 48
abroad.
m. Number, type and location of offices. 48
n. Ownership of the Board of Directors, Board of N/A
Commissioners and shareholders in the Bank’s
business group.
o. Important changes that occurred in the Bank and the N/A
Bank’s business group in the year concerned.
p. Important things that are expected to happen in the 56-57
future.
q. Human resources include the number, level of 49
education, training, and development of human
resources.
2. An overview of the business prospects of the Issuer or 56-57 SEOJK 9
Public Company. SEOJK 16
3. Implementation of Issuer or Public Company 57-59
governance.
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Report of the Board of The Board of Commissioners’ report contains at least a
Commissioners brief description of:
1. Assessment of the Board of Directors’ performance 64-67 SEOJK 16
regarding the management of Issuers or Public SEOJK 9
Companies, including oversight by the Board of
Commissioners in the formulation and implementation
of the Issuer’s or Public Company’s strategy carried out
by the Board of Directors.
2. Views on the business prospects of Issuers or Public 67
Companies compiled by the Board of Directors.
3. Views on the implementation of governance of the Issuer 68-71
or Public Company.
4. Changes in the composition of the Board of 71-72 SEOJK 9
Commissioners (if any) and reasons for the changes.
5. Frequency and method of providing advice to members 64
of the Board of Directors.
Statement Letter from Members Statement Letter from Members of the Board of Directors 80-81 SEOJK 16
of the Board of Directors and and Members of the Board of Commissioners regarding POJK 29
Members of the Board of Responsibility for the Annual Report. Statement letter from
Commissioners members of the Board of Directors and members of the
Board of Commissioners regarding responsibility for the
Annual Report is prepared in accordance with the format
of Statement Letter from Members of the Board of Directors
and Members of the Board of Commissioners regarding
Responsibility for the Annual Report.
COMPANY PROFILE
Company name and full Access to Issuers or Public Companies including branch 84-85 SEOJK 9
address offices or representative offices that enable the public to SEOJK 16
obtain information about Issuers or Public Companies,
including:
1. Address
2. Phone number
3. Email address
4. Website address
Name and address office or Contains information including:
representative office (if any)
Name and address of the branch/representative office, 86-94
including:
a. Address
b. Phone number
c. Email address
d. Website address
Notes: if the company does not have subsidiaries, branch
offices, and representative offices, so that it is disclosed.
Brief history of Issuer or Public Include among others: date/year of establishment, name, 100-101 SEOJK 9
Company change of company name (if any), and effective date of SEOJK 16
change of company name.
Notes: if the company has never changed its name, please
disclose it.
Vision, Mission and Corporate Includes: SEOJK 9
Culture SEOJK 16
1. Company Vision 102
2. Company Mission 103
3. Statement that the vision and mission have been 104
reviewed and approved by the Board of Directors/Board
of Commissioners in the financial year.
PT Bank Tabungan Negara (Persero) Tbk 851
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Criteria Explanation Page Regulations
Business activities Description of, among others: SEOJK 9
SEOJK 16
1. The company’s business activities according to the latest 106
articles of association.
2. Business Activities Undertaken. 106
3. Products and/or services produced. 107-123
Operational Area Issuer’s or Public Company’s operational area. The operational 124-125 SEOJK 16
area is the area or area where operational activities are carried
out or the scope of the company’s operational activities.
Organizational structure The organizational structure of the Issuer or Public Company 126-127 SEOJK 9
in the form of a chart, at least up to 1 (one) level below the SEOJK 16
Board of Directors including committees under the Board
of Directors (if any) and committees under the Board of
Commissioners, accompanied by names and positions.
Association Membership List of industry association memberships both on a national 128 SEOJK 16
and international scale related to the implementation of
sustainable finance.
Board of Directors Profile Profile of the Board of Directors, at least contains: 129-139 SEOJK 9
SEOJK 16
1. Name and position in accordance with the duties and
responsibilities.
2. Latest photos.
3. Age.
4. Citizenship.
5. Educational history and/or certification.
6. Position history, including information on:
a. The legal basis for appointment as a member of the
Board of Directors of the Issuer or Public Company
concerned
b. Concurrent positions, both as members of the Board
of Directors, members of the Board of Commissioners,
and/or committee members as well as other positions
both inside and outside the Issuer or Public Company.
In the event that members of the Board of Directors do
not have concurrent positions, then this is disclosed.
c. Work experience and time period both inside and
outside the Issuer or Public Company.
7. of the Board of Commissioners, major shareholders 140 SEOJK 9
and controllers, either directly or indirectly to individual SEOJK 16
owners, including names of affiliated parties. In the event POJK 13
that members of the Board of Directors have no affiliation,
the Issuer or Public Company shall disclose this. Financial
relationships and family relationships of members of
the Board of Directors and members of the Board of
Commissioners with other members of the Board of
Directors, other members of the Board of Commissioners,
and/or controlling shareholders of the Bank.
8. Changes in the composition of members of the Board of 140-143 SEOJK 16
Directors and reasons for the changes. In the event that
there is no change in the composition of the members of
the Board of Directors, this will be disclosed.
852 PT Bank Tabungan Negara (Persero) Tbk
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Profile of the Board of Profile of the Board of Commissioners, at least contains 144-153 SEOJK 9
Commissioners SEOJK 16
1. Name and position.
2. Latest photos.
3. Age.
4. Citizenship.
5. Educational history and/or certification.
6. Position history, including information on:
a. The legal basis for appointment as a member of the
Board of Directors of the Issuer or Public Company
concerned
b. Legal basis for the first appointment as a member of
the Board of Commissioners who is an independent
commissioner of the Issuer or Public Company
concerned.
c. Concurrent positions, both as members of the Board
of Directors, members of the Board of Commissioners,
and/or committee members as well as other positions
both inside and outside the Issuer or Public Company.
In the event that members of the Board of Directors do
not have concurrent positions, then this is disclosed.
d. Work experience and time period both inside and
outside the Issuer or Public Company.
7. Affiliation with other members of the Board of Directors, 154 SEOJK 9
members of the Board of Commissioners, major SEOJK 13
shareholders and controllers, either directly or indirectly to SEOJK 16
individual owners, including names of affiliated parties. In POJK 17
the event that members of the Board of Directors have no
affiliation, the Issuer or Public Company shall disclose this.
Financial relationships and family relationships of
members of the Board of Directors and members of the
Board of Commissioners with other members of the Board
of Directors, other members of the Board of Commissioners,
and/or controlling shareholders of the Bank.
8. Statement of independence of the independent N/A SEOJK 16
commissioner in the event that the independent
commissioner has served more than 2 (two) terms.
9. Changes in the composition of members of the Board of 155-56
Directors and reasons for the changes. In the event that
there is no change in the composition of the members of
the Board of Directors, this will be disclosed.
Executive officer brief profile Including the composition of executive officers along with 161-182 SEOJK 9
their positions and a summary of Curriculum Vitae.
Number of employees and Data on employee competency development that has been 182-184 SEOJK 9
employee competency carried out in the financial year consisting of parties (position SEOJK 16
development data. levels) who attended training, types of training, and training
objectives as well as equal opportunities for all employees.
Employee competency development costs that have been
incurred in the financial year.
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Criteria Explanation Page Regulations
Shareholder composition Names of shareholders and percentage of ownership at the SEOJK 9
beginning and end of the financial year, which consists of SEOJK 16
information regarding: POJK 17
1. Shareholders who own 5% (five percent) or more shares 187
of Issuers or Public Companies.
2. Members of the Board of Directors and members of the 188-189
Board of Commissioners who own shares of Issuers or
Public Companies.
In the event that all members of the Board of Directors
and/or all members of the Board of Commissioners do not
own shares, then this matter shall be disclosedthe.
3. shares by members of the Board of Directors and members of 188-189
the Board of Commissioners at the beginning and end of the
financial year, including information regarding shareholders
who are registered in the register of shareholders for the
benefit of indirect ownership by members of the Board of
Directors and members of the Board of Commissioners.
In the event that all members of the Board of Directors
and/or all members of the Board of Commissioners do
not have indirect ownership of the shares of the Issuer or
Public Company, then this matter must be disclosed.
Directors and commissioners who own Shares (Directors
and Board of Commissioners/Supervisory Board must
report to the company regarding their and/or family’s
share ownership in the company concerned and other
companies, including any changes thereto).
4. Group of public shareholders, namely groups of 187-188 SEOJK 16
shareholders who each own less than 5% (five percent) of
the shares of the Issuer or Public Company.
5. Number of shareholders and percentage of ownership at 190 SEOJK 16
the end of the financial year based on classification:
a. Ownership of local institutions.
b. Ownership of foreign institutions.
c. Local individual ownership.
d. Foreign individual ownership.
The above information can be presented in tabular form.
Major and controlling Information regarding major shareholders and controllers 190 SEOJK 9
shareholder of Issuers or Public Companies, either directly or indirectly, SEOJK 16
up to individual owners, presented in the form of a
schematic or chart.
List of associate subsidiaries, Names of subsidiaries, associated companies, joint venture 191 SEOJK 9
venture companies companies where the Issuer or Public Company has joint SEOJK 16
control of the entity (if any), along with the percentage of
share ownership, line of business, total assets, and operating
status of subsidiaries, associated companies, joint venture
companies.
For subsidiaries, information regarding the address of the
subsidiary is added.
Information related to the Bank Banks that are part of a business group and/or have 191 SEOJK 9
Business Group Subsidiaries, must add:
The structure of the Bank’s business group which includes:
a. The structure of the Bank’s business group consists of the
Bank, Subsidiaries, sister companies, Parent Entity up to
the ultimate shareholder.
b. Management linkage structure within the Bank’s business
group.
c. Shareholders acting on behalf of other shareholders. The
definition of a shareholder acting on behalf of another
shareholder is an individual shareholder or an entity that
has the common goal of controlling the Bank, based on
or not based on an agreement.
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Share listing chronology Chronology of share listing, number of shares, number of 192-195 SEOJK 16
listed shares after each corporate action, nominal value,
and offering price from the beginning of listing to the end of
the financial year as well as the name of the stock exchange
where the Issuer’s or Public Company’s shares are listed,
including stock splits ( stock split), merger of shares (reverse
stock), stock dividends, bonus shares, and changes in the
nominal value of shares, implementation of conversion
effects, implementation of capital additions and reductions
(if any).
Information on the listing of Information on the listing of other securities that are not 194-205 SEOJK 16
other securities yet due in the financial year at least contains the names of
the securities, the type of corporate action that causes a
change in the number of other
securities, year of issue, interest rate/yield, maturity date,
offering value, name of stock exchange where other
securities are listed, and
securities rating (if any).
Information on the use of public Information on the use of public accounting services (AP) 206 SEOJK 16
accounting services (AP) and and public accounting firms (KAP) and their networks/
public accounting firms (KAP) associations/alliance includes:
1. Name and address.
2. Assignment period.
3. Information on audit and/or non-audit services provided.
4. Audit and/or non-audit service fees for each assignment
given during the financial year.
5. In the event that the designated AP and KAP and their
network/ association/alliance do not provide non-audit
services, then the information shall be disclosed.
Disclosure of information on the use of AP and KAP
services and their networks/associations/alliances can be
presented in tabular form.
Name and address of supporting Names and addresses of capital market supporting 206-212 SEOJK 16
institution and/or profession. institutions and/or professions other than AP and KAP.
Awards and Certifications. Information includes, among others: 213-219 SEOJK 9
1. Name of award and/or certification (national and
international scale).
2. Year of award and/or certification.
3. Awarding and/or certification bodies.
4. Validity period (for certification).
MANAGEMENT DISCUSSION AND ANALYSIS OF THE COMPANY’S PERFORMANCE
Bank Strategic Plan 1. Long term plan (corporate plan). 230-239 SEOJK 13
2. Medium and short term plans (business plan). POJK 17
Operational review per business Operational review per business segment according to the SEOJK 9
segment type of industry of the Issuer or Public Company, at least SEOJK 16
concerning:
1. Explanation of each business segment. 260-275,
282-297
2. Performance per business segment, among others:
a. Production, which includes process, capacity, and 260-275,
development. 282-297
b. Increase/decrease in production capacity. 260-275,
282-297
c. Sales/business income. 298-300
d. Profitability. 298-300
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Description of the company’s Comprehensive financial performance which includes a SEOJK 9
financial performance comparison of financial performance in the last 2 (two) SEOJK 16
financial years (in the form of narratives and tables), an
explanation of the causes of the changes and the impact
of these changes, at least concerning:
1. Current assets, non-current assets, and total assets. 302-303,
306-308
2. Short term liabilities, long term liabilities and total 303-305,
liabilities. 308-309
3. Funding (investment and giving credit/financing). 306-307
4. Third party funds and other funding sources. 308-309
5. Equity. 306, 309-310
6. Income/sales, expenses, profit (loss), other comprehensive 310-314
income, and total comprehensive profit (loss).
7. Cash flow. 314-316
8. Basic credit interest rate. 326 SEOJK 9
Analysis of the quality of earning 326-328 SEOJK 9
assets and relevant financial
ratios.
Discussion and analysis of the Explanation of: SEOJK 16
ability to pay debts and the
collectability of the company’s 1. Ability to pay debts, both short term (liquidity) and long 317-319
receivables, by term (solvability).
presenting the calculation of
2. Receivables collectibility level. 320
the relevant ratio according to
the type
of company’s industry.
Discussion on capital structure Top explanation: SEOJK 16
and management policies
on capital structure (capital 1. Details of the capital structure (capital structure), which 330
structure policy). consists of interest-based debt/sukuk and equity.
2. Management policies on capital structure (capital 329-330
structure policies).
3. Basis for selection of management policies. 329-330
Discussion on material Explanation of: SEOJK 16
commitments for capital goods
investment (not 1. The name of the party making the bond. 331-332
funding commitments) in the
2. The purpose of the bond. 332
last financial year.
3. Source of funds expected to fulfill these ties. 332
4. The currency to be denominated. 331-332
5. The steps the company plans to take to protect against 332
risks from related foreign currency positions.
Notes: if the company has no ties related to investment in
capital goods in the last financial year to be disclosed.
Discussion on investment in Explanation of: SEOJK 9
capital goods realized in the last SEOJK 16
financial year. 1. Types of investment in capital goods. 332-333
2. The purpose of investing in capital goods.
3. Investment value of capital goods issued in the last
financial year.
Notes: if there is no realization of investment in capital
goods, so that it is disclosed.
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Description of the company’s The business prospects of Issuers or Public Companies 336-338 SEOJK 16
business prospects. are linked to industry conditions, the general economy
and international markets accompanied by quantitative
supporting data from reliable data sources.
Comparative information Comparison between targets/projections at the beginning SEOJK 16
between targets at the of the financial year with the results achieved (realization),
beginning of the financial regarding:
year with the results achieved
(realization), and targets or 1. Sales revenue. 340
projections to be achieved for
2. Profit and loss. 340
the
next year. 3. Capital structure. 340
4. Marketing. 341
5. HR Development. 341
6. Other matters deemed important by the Issuer or Public 339-340
Company.
Targets/projections to be achieved by Issuers or Public
Companies for the next 1 (one) year, regarding:
1. Sales revenue. 342
2. Profit and loss. 342
3. Capital structure. 343
4. Dividend policy. 343
5. Marketing. 344
6. HR Development. 345
7. Other matters deemed important by the Issuer or Public 342
Company.
Description of the marketing Marketing aspects of the Issuer’s or Public Company’s 240-257 SEOJK 9
aspect. goods and/or services, at least regarding marketing SEOJK 16
strategy and market share.
Description of dividends for the Description of dividends for the last 2 (two) financial years, SEOJK 16
last 2 (two) financial years. at least:
1. The dividend policy, among other things, contains 346-348
information on the percentage of the amount of
dividends distributed to net income.
2. Cash dividend payment date and/or non-cash dividend 347
distribution date.
3. Amount of dividends per share (cash and/or non-cash). 347
4. The amount of dividends per year paid. 347
Notes: if there is no distribution of dividends, please state
the reasons.
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Realization of the use of Contains descriptions of: SEOJK 16
proceeds from the public
offering (in the event that 1. Total proceeds. 348
the company is still required
2. Fund usage plan.
to submit a report on the
realization of the use of funds) 3. Details of use of funds.
4. Fund balance.
5. The date of approval of the GMS/RUPO for changes in the
use of funds (if any).
a. In the event that during the financial year, the Issuer
has an obligation to submit a report on the realization
of the use of funds, the cumulative realization of the use
of proceeds from public offerings until the end of the
financial year is disclosed.
b. In the event that there is a change in the use of funds as
stipulated in the Financial Services Authority Regulation
regarding the report on the realization of the use of
funds from a public offering, the Issuer shall explain the
change.
Note: if you do not have information on the realization of the
use of proceeds from a public offering, please disclose it.
Material information (if Contains descriptions of: 348-360 SEOJK 16
any), including investment,
expansion, divestment, business a. Date, value, and transaction object.
merger/
b. The name of the party conducting the transaction.
consolidation, acquisition,
debt/ capital restructuring, c. Nature of the affiliation relationship (if any).
material transactions, affiliated
transactions, d. Explanation of the fairness of the transaction.
and conflict of interest
transactions. e. Fulfillment of related provisions.
f. In the event that there is an affiliation relationship, apart
from disclosing the information referred to in number a)
through number f), the Issuer or Public Company also
discloses information:
1) The Board of Directors’ statement that affiliated
transactions have gone through adequate procedures
to ensure that affiliated transactions are carried out
in accordance with generally accepted business
practices, among others, carried out by fulfilling the
arm’s length principle.
2) The role of the Board of Commissioners and the audit
committee in carrying out adequate procedures to
ensure that affiliated transactions are carried out
in accordance with generally accepted business
practices, among others, is carried out by fulfilling the
arm’s length principle.
g. For affiliate transactions or material transactions which
are business activities carried out in order to generate
business income and are carried out routinely, repeatedly
and/or continuously, an explanation is added that the
affiliated transactions or material transactions are
business activities carried out in order to generate
business income and are carried out routinely, repeatedly,
and/or continuously.
In the case of affiliated transactions or material
transactions referred to have been disclosed in the annual
financial statements, information is added regarding
references to disclosure in the said annual financial
statements.
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h. For disclosure of affiliated transactions and/or conflict SEOJK 16
of interest transactions which are the result of the SEOJK 13
implementation of affiliated transactions and/or conflict
of interest transactions that have been approved
by independent shareholders, information is added
regarding the date of the GMS that approves the affiliated
transactions and/or conflict of interest transactions.
i. In the event that there are no affiliated transactions and/
or conflict of interest transactions, then this is disclosed.
Description of changes to laws The description contains, among others: SEOJK 16
and regulations on companies
in the last 1. The names of the laws and regulations that have 360-361
financial year. changed.
2. The impact (quantitative and/or qualitative) on the
company (if significant) or the statement that the impact
is not significant.
Notes: if there is no change in laws and regulations in the
last financial year, so that it is disclosed.
Description of changes The description contains, among others: SEOJK 16
in accounting policies
implemented by the company 1. Changes in accounting policies. 362-363
in the last financial year.
2. Reasons for changes in accounting policies.
3. Quantitative impact on financial statements.
Notes: If there is no change in accounting policy in the last
financial
Information on Risk Exposure Risk exposure and capital includes annual period risk 375-431 SEOJK 9
and Capital. and capital exposure reports as stipulated in part II of the
Publication Report on risk and capital exposure.
GOOD CORPORATE GOVERNANCE
GMS. Information regarding GMS resolutions in the financial year 492-508 SEOJK 16
and 1 (one) year before the financial year includes:
a. GMS resolutions in the financial year and 1 (one) year
prior to the financial year realized in the financial year.
b. GMS decisions in the financial year and 1 (one) year prior
to the financial year that have not been realized along
with the reasons for not being realized.
In the event that an Issuer or Public Company uses an
independent party in the implementation of the GMS to
carry out the vote count, it shall be disclosed regarding this
matter.
Directors. 1. Duties and responsibilities of each member of the 509-510 SEOJK 13
Board of Directors. Information regarding the duties and SEOJK 16
responsibilities of each member of the Board of Directors POJK 17
is described and can be presented in tabular form.
2. Statement that the Board of Directors has a guideline or 512 SEOJK 16
charter (charter) of the Board of Directors.
3. Policy and implementation of the frequency of meetings of 514-530 SEOJK 16
the Board of Directors, meetings of the Board of Directors
with the of Commissioners, and the level of attendance
of members of the Board of Directors at these meetings
including attendance at the GMS. Information on the level
of attendance of members of the Board of Directors at
meetings of the Board of Directors, meetings of the Board
of Directors with the Board of Commissioners or GMS can
be presented in tabular form.
PT Bank Tabungan Negara (Persero) Tbk 859
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Criteria Explanation Page Regulations
4. Training and/or competency improvement for members 531-534 SEOJK 16
of the Board of Directors:
a. Policy on training and/or competency improvement
for members of the Board of Directors, including an
orientation program for newly appointed members of
the Board of Directors (if any).
b. Training and/or competency improvement attended
by members of the Board of Directors in the financial
year (if any).
5. The Board of Directors’ assessment of the performance 534-535 SEOJK 16
of the committees that support the implementation of
the duties of the Board of Directors in the financial year
contains at least:
a. Performance appraisal procedures.
b. The criteria used include performance achievements
during the financial year, competence and attendance
at meetings.
In the event that the Issuer or Public Company does not
have a committee that supports the implementation of
the duties of the Board of Directors, this will be disclosed.
6. members of the Board of Commissioners who reach 5% 585-586 SEOJK 13
(five percent) or more of paid-up capital, which includes POJK 17
the type and number of shares in:
a. The bank in question.
b. other banks.
c. Non-bank financial institutions.
d. Other companies domiciled both inside and outside
the country.
Board of Commissioners. 1. Duties and responsibilities of the Board of 536 SEOJK 13
Commissioners. SEOJK 16
POJK 17
2. Statement that the Board of Commissioners has 540 SEOJK 16
guidelines or charter of the Board of Commissioners.
3. Policy and implementation of the frequency of meetings 546-557 SEOJK 13
of the Board of Commissioners, meetings of the Board SEOJK 16
of Commissioners with the Board of Directors and
the level of attendance of members of the Board of
Commissioners at these meetings including attendance
at the GMS. Information on the level of attendance of
members of the Board of Commissioners at meetings
of the Board of Commissioners, meetings between the
Board of Commissioners and the Board of Directors, or
GMS can be presented in tabular form.
4. Training and/or competency improvement for members 558-561 SEOJK 16
of the Board of Commissioners:
a. Policy on training and/or competency improvement for
members of the Board of Commissioners, including an
orientation program for newly appointed members of
the Board of Commissioners (if any).
b. Training and/or competency improvement attended
by members of the Board of Commissioners in the
financial year (if any).
5. Assessment of the performance of the Board of Directors 562-571 SEOJK 16
and the Board of Commissioners as well as each
member of the Board of Directors and members of the
Board of Commissioners, contains at least:
a. Procedure for implementing performance appraisal.
b. The criteria used include performance achievements
during the financial year, competence and attendance
at meetings.
b . The party making the assessment.
860 PT Bank Tabungan Negara (Persero) Tbk
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6. The Board of Commissioners’ assessment of the 572-575 SEOJK 16
performance of the Committees that support
the implementation of the duties of the Board of
Commissioners in the financial year includes:
a. Performance appraisal procedures.
b. The criteria used include performance achievements
during the financial year, competence and attendance
at meetings.
Nomination and remuneration Least load:
of the Board of Directors and
Board of Commissioners. 1. Nomination procedures, including a brief description of the 576-577 SEOJK 16
policies and nomination process for members of the Board
of Directors and/or members of the Board of Commissioners.
2. Procedures and implementation of remuneration for the SEOJK 16
Board of Directors and Board of Commissioners, including:
a. Procedure for determining remuneration for the Board 577-578
of Directors and Board of Commissioners.
b. Disclosure of indicators for determining the 578-579
remuneration of the Board of Directors.
c. The remuneration structure for the Board of Directors 578
and the Board of Commissioners such as salaries,
allowances, bonuses/ bonuses and others; And
Notes: if there are no performance bonuses, non
performance bonuses and stock options received by
each member of the Board of Commissioners and
Board of Directors, to be disclosed.
d. The amount of remuneration for each member of the Board 580-581
of Directors and members of the Board of Commissioners;
Disclosure of information can be presented in tabular form.
Sharia supervisory board, for Least load: SEOJK 16
Issuers or Public Companies
that carry out business activities a. Name. 785
based on sharia principles
b. The legal basis for the appointment of the Sharia
as stated in the articles of
Supervisory Board.
association.
c. The assignment period of the Sharia Supervisory Board.
d. Duties and responsibilities of the Sharia Supervisory Board. 785-786
e. Frequency and method of providing advice and 791-792
suggestions as well as monitoring compliance with
sharia principles in the capital market to Issuers or Public
Companies.
Audit Committee. 1. Name and title in the membership of the committee. 595-596 SEOJK 16
POJK 17
2. Age.
3. Citizenship.
4. Educational background.
5. Position history, including information on:
a. Legal basis for appointment as committee member.
b. Concurrent positions, both as members of the Board of
Commissioners, members of the board of directors, and/
or committee members and other positions (if any).
c. Work experience and time period both inside and
outside the issuer or public company.
6. Period and tenure of audit committee members.
7. Description of duties and responsibilities. 591-593
8. Audit committee independence statement. 598-597
9. Training and/or competency improvement that has been 597-599
attended in the financial year (if any).
PT Bank Tabungan Negara (Persero) Tbk 861
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Criteria Explanation Page Regulations
10. Policy and implementation of the frequency of audit 599-604 SEOJK 13
committee meetings and the level of attendance of audit SEOJK 16
committee members at these meetings. POJK 17
11. Implementation of audit committee activities in the 604-605
financial year according to what is stated in the audit
committee guidelines or charter.
Issuer or Public Company Least load:
nomination and remuneration
committee or function. 1. Name and title in the membership of the committee. 611-612 SEOJK 16
POJK 17
2. Age.
3. Citizenship.
4. Educational background.
5. Position history, including information on:
a. Legal basis for appointment as committee member.
b. Concurrent positions, both as members of the Board of
Commissioners, members of the board of directors, and/
or committee members and other positions (if any).
c. Work experience and time period both inside and outside
the issuer or public company.
6. Period and tenure of committee members.
7. Committee independence statement. 613
8. Training and/or competency improvement that has been 614-616
attended in the financial year (if any).
9. Description of duties and responsibilities. 606-608
10. Statement that already has a guideline or charter. 608-609
11. Policy and implementation of the frequency of meetings 616-620
and the level of attendance of members at these
meetings.
12. A brief description of the implementation of activities in 621
the financial year.
In the event that a nomination and remuneration
committee is not formed, it is sufficient for the Issuer or
Public Company to disclose the information referred to in
letter i) to letter l) and disclose:
1. The reasons for not forming the committee
2. Parties carrying out nomination and remuneration
functions.
862 PT Bank Tabungan Negara (Persero) Tbk
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Other committees owned by Least load: 625-626 SEOJK 16
Issuers or Public Companies in POJK 17
order to support the functions 1. Name and title in the membership of the committee.
and duties of the Board of
2. Age.
Directors (if any) and/ or
committees that support the 3. Citizenship.
functions and duties of the
Board of Commissioners. 4. Educational background.
5. Position history, including information on:
a. Legal basis for appointment as committee member.
b. Concurrent positions, both as members of the Board of
Commissioners, members of the board of directors, and/
or committee members and other positions (if any).
c. Work experience and time period both inside and
outside the issuer or public company.
6. Period and tenure of committee members.
7. Committee independence statement. 626
8. Training and/or competency improvement that has been 627-629
attended in the financial year (if any).
9. Description of duties and responsibilities. 622
10. Statement that already has a guideline or charter. 623
11. Policy and implementation of the frequency of meetings 629-636
and the level of attendance of members at these
meetings.
12. A brief description of the implementation of activities in 636-637
the financial year.
Company secretary. 1. Name. 639 SEOJK 16
2. domicile.
3. Position history, including:
a. Legal basis for appointment as company secretary.
b. Work experience and time period both inside and
outside the issuer or public company.
4. Educational background.
5. Training and/or competency improvement attended in 639-640
the financial year.
6. Brief description of the implementation of the duties of 641-642
the corporate secretary in the financial year.
Internal Audit Unit. 1. Name of the head of the internal audit unit. 646 SEOJK 16
POJK 17
2. Position history, including:
a. Legal basis for appointment as company secretary.
b. Work experience and time period both inside and
outside the issuer or public company.
3. Qualification or certification as internal audit profession
(if any).
4. Number of employees (internal auditors) in the internal 648
audit unit.
5. Training and/or competency improvement attended in 649-651
the financial year.
PT Bank Tabungan Negara (Persero) Tbk 863
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Criteria Explanation Page Regulations
6. The structure and position of the internal audit unit. 645-646
7. Description of duties and responsibilities. 647
8. A statement that the internal audit unit has guidelines or 647
charters.
9. A brief description of the implementation of the duties of 653-658
the internal audit unit in the financial year including the
policy and implementation of the frequency of meetings
with the directors, board of commissioners and/or the
audit committee.
Public Accountant. 1. The name and year of the public accountant who 698-699 POJK 17
audited the annual financial statements for the last 5
years.
2. The name and year of the public accountant who
audited the annual financial statements for the last 5
years.
3. The amount of the fee for each type of service provided
by the Public Accounting Firm in the last financial year.
4. Other services provided by the Public Accounting Firm
and public accountants in addition to auditing the
annual financial statements for the last financial year.
Notes: if there is no other service in question, so that it is
disclosed.
Description of the internal 1. Financial and operational control, as well as compliance 700-701 SEOJK 13
control system implemented by with other laws and regulations. SEOJK 16
the issuer or public company.
2. Review of the effectiveness of the internal control system. 702-
3. Statement of the Board of Directors and/or Board of 703 SEOJK 16
Commissioners regarding the adequacy of the internal
control system.
Risk management system 1. General description of the Issuer’s or Public Company’s 707-711 SEOJK 16
implemented by Issuers or risk management system. SEOJK 13
Public Companies.
2. Types of risk and how to manage them. 711-717
3. Review of the effectiveness of the Issuer’s or Public 719
Company’s risk management system.
4. Statement of the Board of Directors and/or Board of 719-721 SEOJK 16
Commissioners or the audit committee on the adequacy
of the risk management system.
Compliance function. The level of the Bank’s compliance with all provisions and 721-723 SEOJK 13
laws and regulations as well as fulfillment of commitments POJK 17
with the competent authorities.
Legal cases with a material 1. Main case/lawsuit. 736-737 SEOJK 16
impact faced by issuers or
public companies, subsidiaries, 2. Case/lawsuit settlement status.
members of the board of
3. The impact on the condition of issuers or public
directors and members of the
companies. The risks faced by the company and the
board of commissioners (if any).
nominal value of claims/lawsuits.
4. Disclosure regarding legal issues at least includes: SEOJK 13
a. the number of civil and criminal cases faced and
decisions that have permanent legal force.
b. the number of civil and criminal matters faced and still
in the process of being resolved.
Notes: in the event that the company, subsidiaries,
members of the Board of Commissioners and members of
the Board of Directors do not have important matters, this
must be disclosed.
864 PT Bank Tabungan Negara (Persero) Tbk
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Information on administrative 737 SEOJK 16
sanctions/sanctions imposed
on issuers or public companies,
board members commissioners
and members of the board
of directors, by the Financial
Services Authority
and other authorities in the
financial year (if any).
Information regarding the code 1. Principles of the code of ethics. 755-756 SEOJK 16
of ethics of Issuers or Public
Companies 2. Forms of dissemination of the code of ethics and 757
enforcement efforts
3. Statement that the code of ethics applies to members 757
of the Board of Directors, members of the Board of
Commissioners, and employees of the Issuer or Public
Company
Implementation of Governance 1. Remuneration Committee 690 POJK 45
in Providing Remuneration for a. Name of members, composition, duties and
Banks. responsibilities.
b. Number of meetings held.
c. Remuneration that has been paid to members of the
Remuneration Committee for 1 (one) year.
2. Remuneration policy formulation process which includes: 690-691
a. Review of the background and objectives of the
Remuneration policy.
b. Implementation of a review of the Remuneration policy
in the previous year, along with its improvements.
c. Mechanism to ensure that Remuneration for
Employees in the control unit is independent from the
work unit they supervise.
3. Remuneration policy coverage and its implementation 691
per business unit, per region and in subsidiaries or
branch offices located overseas
4. Remuneration is associated with risks that include: 691
a. The main type of risk (key risk) used in implementing
Remuneration.
b. Criteria for determining the main types of risk,
including for risks that are difficult to measure.
c. The impact of determining the main risk on the
Variable Remuneration policy.
d. Changes in the determination of the main types of risk
compared to last year and the reasons, if any.
5. Performance measurement is associated with 691
Remuneration which includes:
a. Review of Remuneration policies linked to performance
appraisal.
b. The method of linking individual Remuneration with Bank
performance, work unit performance and individual
performance.
c. A description of the method used by the Bank to state
that the agreed performance cannot be achieved, so
it is necessary to make adjustments to remuneration
and the amount of remuneration adjustments if this
condition occurs.
6. Remuneration Adjustment is related to Performance and 691-692
Risk which includes:
a. Policy regarding Variable Remuneration that is
deferred, the amount, and the criteria for determining
the amount.
b. The Bank’s policy regarding Variable Deferred
Remuneration which is postponed for payment
(malus), or withdrawn when it has been paid
(clawback).
7. The name of the external consultant and the duties of the 692
consultant related to the Remuneration policy, if the Bank
uses the services of an external consultant
PT Bank Tabungan Negara (Persero) Tbk 865
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Criteria Explanation Page Regulations
8. The Remuneration Package and facilities received by the 692-693
Board of Directors and Board of Commissioners include
the Remuneration structure and details of the nominal
amount.
9. Variable Remuneration includes: 693
a. Forms of Variable Remuneration along with the
reasons for choosing this form. And
b. An explanation if there are differences in the provision
of Variable Remuneration among the Directors, Board
of Commissioners and/or Employees.
10. the number of Directors, Board of Commissioners and 693
Employees who receive Variable Remuneration for 1 (one)
year, and the total amount.
11. Position and number of parties who are material risk 693-694
takers.
12. Shares optionowned by the Board of Directors, Board of 694-696
Commissioners and Executive Officers.
13. The ratio of the highest and lowest salaries 696
14. The number of beneficiaries and the total amount of 697
Variable Remuneration guaranteed unconditionally
will be given by the Bank to candidates for the Board of
Directors, candidates for the Board of Commissioners,
and/or prospective Employees during the first 1 (one)
year of work
15.The number of employees affected by termination of 697
employment and the total amount of severance paid
16.The total amount of deferred Variable Remuneration, 697
which consists of cash and/or shares or share-based
instruments issued by the Bank.
17. The total amount of deferred Variable Remuneration paid 697
for 1 (one) year.
18.Details of the amount of Remuneration given in one year 697
include:
a. Fixed or variable remuneration.
b. Deferred and non-deferred remuneration.
c. Forms of Remuneration provided in cash and/or shares
or share-based instruments issued by the Bank.
19. Quantitative information about: 697
a. The total remaining Remuneration that is still suspended,
both exposed to implicit and explicit adjustments.
a. Total reduction in Remuneration caused by explicit
adjustments during the reporting period.
b. Total reduction in Remuneration caused by implicit
adjustments during the reporting period.
A brief description of the policy In terms of compensation in the form of management 759 SEOJK 16
of providing performance- stock ownership program (MSOP) and/or employee stock
based longterm compensation ownership program (ESOP).
to management and/or The information disclosed shall contain at least:
employees owned by issuers
or public companies (if any), 1. Number of shares and/or options.
including but not limited to
2. Implementation period.
management stock ownership
programs program ownership/ 3. Eligible employee and/or management requirements.
MSOP) and/or employee stock
ownership program (ESOP). 4. The exercise price or the determination of the exercise price.
866 PT Bank Tabungan Negara (Persero) Tbk
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Criteria Explanation Page Regulations
A brief description of the 1. Share ownership of members of the Board of Directors and 586-589 SEOJK 16
Information disclosure policy members of the Board of Commissioners no later than 3
regarding (three) working days after the ownership or any change in
ownership of the shares of the Public Company.
2. Implementation of the intended policy.
Description of the 1. How to submit a violation report. 760 SEOJK 16
whistleblowing
system at the Issuer or Public 2. Protection for reporters. 760
Company.
3. The handling of complaints. 761-767
4. The party managing the complaint. 768
5. The results of handling complaints, at least: 768
a. Number of complaints received and processed in the
financial year.
b. Complaint follow-up.
In the event that an issuer or a public company does not
have a whistleblowing system, this will be disclosed.
Description of the Issuer’s 1. Programs and procedures carried out in Overcoming 769-776 SEOJK 16
or Public Company’s anti- corrupt practices, kickbacks, fraud, bribery and/or POJK 17
corruption policy. gratuities in Issuers or Public Companies.
2. Anti-corruption training/socialization for employees of 776-777
Issuers or Public Companies.
In the event that the Issuer or Public Company does not
have an anticorruption policy, the reasons for not having
the said policy will be explained.
Handling conflicts of interest 780 SEOJK 13
POJK 17
Provision of funds to related Information that needs to be disclosed is the total amount 779 SEOJK 13
parties and provision of large of debit balances for provision of funds to related parties
funds (large exposure). and to core debtors (individuals or groups) per report
position
Transparency of the Bank’s 780 SEOJK 13
financial and non-financial POJK 17
conditions that have not been
disclosed in other reports.
Other information related to 780 SEOJK 13
Bank Governance, including
owner
intervention, internal disputes or
problems that arise as a result
of
remuneration policies at the
Bank.
Number of Deviations (Internal Disclosure of irregularities (internal fraud) at least includes: 779 SEOJK 13
Fraud). 1. Number of deviations (internal fraud) that have been
resolved.
2. The number of irregularities (internal fraud) that are in
the process of being resolved internally at the bank.
3. Number of irregularities (internal fraud) that have not
been resolved internally at the bank.
4. The number of irregularities (internal fraud) that have
been followed up through the legal process.
Buy Back of Shares and/or Bank 1. Policy in buying back shares or bonds of the Bank. 779 SEOJK 13
Bonds. 2. Number of shares and/or bonds bought back.
3. Repurchase price per share and/or bond.
4. Increase in earnings per share and/or bonds.
Provision of Funds for Social Disclosure regarding the provision of funds for social 779 SEOJK 13
Activities and/or Political activities and/or political activities at least includes the
Activities During the recipient of the funds and the
Reporting Period. amount of funds provided.
PT Bank Tabungan Negara (Persero) Tbk 867
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Criteria Explanation Page Regulations
Implementation of 780 POJK 17
sustainable finance, including
implementation of social and
environmental responsibility
Implementation of Public 1. Statement regarding recommendations that have been 798-808 SEOJK 16
Company governance implemented and/or
guidelines for Issuers
that issue equity securities or 2. Explanation of recommendations that have not been
Public Companies. implemented, accompanied by reasons and alternatives
for implementation (if any).
Disclosure of information can be presented in tabular form.
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY OF THE ISSUER OR PUBLIC COMPANY
Corporate Social Responsibility 1. The information disclosed in the social and 826-846 SEOJK 16
environmental responsibility section is a Sustainability
Report as intended in Financial Services Authority
Regulation Number 51/POJK.03/2017 concerning the
Implementation of Sustainable Finance for Financial
Services Institutions, Issuers and Public Companies,
containing at least :
a) Explanation of sustainability strategy.
b) Overview of sustainability aspects (economic, social
and environmental).
c) Brief profile of the Issuer or Public Company.
d) Directors’ Explanation.
e) Sustainability governance.
f) Sustainability performance.
g) Written verification from an independent party, if any.
h) Feedback sheet for readers, if any.
i) The Issuer’s or Public Company’s response to feedback
from the previous year’s report.
2. Sustainability Report as referred to in number 1), must be
prepared in accordance with the Technical Guidelines
for Preparing Sustainability Reports for Issuers and
Public Companies as stated in Appendix II which is an
inseparable part of this Financial Services Authority
Circular Letter.
3. Sustainability Report information in number 1) can:
a) Disclosed in other relevant sections outside the social
and environmental responsibility section, such as the
Directors’ explanation regarding the Sustainability
Report disclosed in the relevant section of the
Directors’ Report; and/or
868 PT Bank Tabungan Negara (Persero) Tbk
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b) Refer to other sections outside the social and 826-846
environmental responsibility section while still referring
to the Technical Guidelines for Preparing Sustainability
Reports for Issuers and Public Companies as listed
in Appendix II which is an inseparable part of this
Financial Services Authority Circular Letter, such as the
profile Issuer or Public Company.
4. The Sustainability Report as referred to in number 1) is
an inseparable part of the Annual Report but can be
presented separately from the Annual Report.
5. In the event that the Sustainability Report is presented
separately from the Annual Report, the information
disclosed in the Sustainability Report must:
a) Contains all information as intended in number 1); And
b) Prepared in accordance with the Technical Guidelines
for Preparing Sustainability Reports for Issuers and
Public Companies as stated in Appendix II which is an
inseparable part of this Financial Services Authority
Circular Letter.
6. If the Sustainability Report is presented separately from
the Annual Report, then the social and environmental
responsibility section contains information that
information regarding social and environmental
responsibility has been disclosed in the Sustainability
Report which is presented separately from the Annual
Report.
7. Submission of a Sustainability Report which is presented
separately with the Annual Report must be submitted
simultaneously with the submission of the Annual Report.
Information
SEOJK 16 : OJK Circular Letter No. 16/SEOJK.04/2021 concerning Form and Content of Annual Reports of Issuers or
Public Companies.
SEOJK 9 : OJK Circular Letter No. 9/SEOJK.03/2020 concerning Transparency and Publication of Conventional
Commercial Bank Reports.
SEOJK 13 : OJK Circular Letter No. 13/SEOJK.03/2017 concerning Implementation of Governance for Commercial
Banks.
POJK 45 : OJK Regulation No. 45/POJK.03/2015 concerning Implementation of Governance in Providing Remuneration
for Commercial Banks.
POJK 17 : OJK Regulation 17 of 2023 concerning the Implementation of Governance for Commercial Banks
PT Bank Tabungan Negara (Persero) Tbk 869
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PT Bank Tabungan Negara (Persero) Tbk Laporan keuangan Tanggal 31 Desember 2024 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Financial statements As of December 31, 2024 and for the year then ended with independent auditors’ report
Page 440
~umn NDONESIA
SURAT PERNYATAAN DEWAN DIREKSI BOARD OF DIRECTORS' STATEMENT .
TENTANG TANGGUNG JAWAB ATAS REGARDING
LAPORAN KEUANGAN THE RESPONSIBILITY FOR
TANGGAL 31 DESEMBER 2024 THE FINANCIAL STATEMENTS
DAN UNTUK TAHUN YANG BERAKHIR PADA AS OF DECEMBER 37, 2024 AND
TANGGALTERSEBUT FOR THE YEAR THEN ENDED
PT BANK TABUNGAN NEGARA (PERSERO) Tbk PT BANK TABUNGAN NEGARA (PERSERO) Tbk
Kami, yang bertanda tangan di bawah ini: We, the undersigned below:
1. Nama Nixon L.P. Napitupulu Name
Alamat kantor PT Bank Tabungan Negara (Persero) Tbk Office address
JI. Gajah Mada No. 1 Jakarta 10130
Alamat domisili JI. Wijaya I No. 13 Domicile address or
atau sesuai KTP Kel. Petogogan, Kec, Kebayoran Baru address according to ID
Jakarta Selatan
Nomor telepon 021-6346762 Telephone number
Jabatan Direktur UtamalPresident Director Title
2. Nama Nofry Rony Poetra Name
Alamat kantor PT Bank Tabungan Negara (Persero) Tbk Offrce address
JI. Gajah Mada No. 1 Jakarta 10130
Alamat domisili JI. Taman Patra XII No. 17 Domicile address or
atau sesuai KTP Kel. Kuningan Timur, Kec. Setiabudi address according to ID
Jakarta Selatan
Nomor telepon 021-5264529 Telephone number
Jabatan Direktur Finance/Director of Finance Title
menyatakan bahwa: declare that:
Kami bertanggung jawab atas penyusunan dan .7. We are responsible for the preparation and
penyajian laporan keuangan PT Bank Tabungan presentation of the financial statements of PT Bank
Negara (Persero) Tbk; Tabungan Negara (Persero) Tbk;
2. Laporan keuangan PT Bank Tabungan Negara 2. The financial statements of PT Bank Tabungan
(Persero) Tbk telah disusun dan disajikan sesuai Negara (Persero) Tbk have been prepared and
dengan Standar Akuntansi Keuangan di Indonesia; presented in accordance with Indonesian Financial
Accounting Standards;
3. a. Semua informasi dalam laporan keuangan PT 3. a. All information in the financial statements of PT
Bank Tabungan Negara (Persero) Tbk telah Bank Tabungan Negara (Persero) Tbk have
diungkapkan secara lengkap dan benar; dan been fully disclosed in a complete and truthful
manner,' and
b. Laporan keuangan PT Bank Tabungan Negara b. The financial statements of PT Bank Tabungan
(Persero) Tbk tidak mengandung informasi atau Negara (Persero) Tbk do not contain any
fakta material yang tidak benar, dan tidak incorrect information or material fact, nor do
menghilangkan informasi atau fakta material; they omit any information or material fact;
4. Kami bertanggung jawab atas sistem pengendalian 4. We are responsible for the internal control system
internal dalam PT Bank Tabungan Negara of PT Bank Tabungan Negara (Persero) Tbk.
(Persero) Tbk.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is made truthfully.
aria, 12 Februa.ri 2025/Jakarta. February 12, 2025
~_
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METE
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ACAMX076888
Nixon L.P. Na itu ulu ~ Nofry Rony Po2tra
Direktur Utama/Press ent Director Direktur FinancelDirector of Finance
PT Bank Tabungan Negara (Persero) Tbk T +62 21 633 6789, 633 2666
Kantor Pusat E csd@btn.co.id
Menare Bank BTN www.btn.co.id
11. Gajah Mada No. 1,lakarta Pusat 10130 Indonesia NPWP:01.001.609.5-093.000
Page 441
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2024 DAN AS OF DECEMBER 31, 2024 AND
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR THEN ENDED
PADA TANGGAL TERSEBUT WITH INDEPENDENT AUDITORS’ REPORT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi Table of Contents
Halaman/Page
Laporan Auditor Independen Independent Auditor’s Reports
Laporan Posisi Keuangan.............................................. 1-6 .................................. Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss
Komprehensif Lain ................................................. 7-9 ...................... and Other Comprehensive Income
Laporan Perubahan Ekuitas .......................................... 10 - 12 ................................. Statement of Changes in Equity
Laporan Arus Kas ......................................................... 13 - 15 ........................................... Statement of Cash Flows
Catatan Atas Laporan Keuangan ................................... 16 - 336 .............................. Notes to the Financial Statements
***************************
Page 442
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen Independent Auditor’s Report
Laporan No. 00046/2.1032/AU.1/07/1681- Report No. 00046/2.1032/AU.1/07/1681-
2/1/II/2025 2/1/II/2025
Pemegang Saham, Dewan Komisaris, dan The Shareholders, the Board of Commissioners,
Direksi and the Board of Directors
PT Bank Tabungan Negara (Persero) Tbk. PT Bank Tabungan Negara (Persero) Tbk.
Opini Opinion
Kami telah mengaudit laporan keuangan PT Bank We have audited the accompanying financial
Tabungan Negara (Persero) Tbk. (“Bank”) statements of PT Bank Tabungan Negara (Persero)
terlampir, yang terdiri dari laporan posisi Tbk. (the “Bank”), which comprise the statement
keuangan tanggal 31 Desember 2024, serta of financial position as of December 31, 2024, and
laporan laba rugi dan penghasilan komprehensif the statements of profit or loss and other
lain, laporan perubahan ekuitas, dan laporan comprehensive, statement of changes in equity,
arus kas untuk tahun yang berakhir pada tanggal and statement of cash flows for the year then
tersebut, serta catatan atas laporan keuangan, ended, and notes to the financial statements,
termasuk informasi kebijakan akuntansi including material accounting policy information.
material.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial
menyajikan secara wajar, dalam semua hal yang statements present fairly, in all material respects,
material, posisi keuangan Bank tanggal the financial position of the Bank as of
31 Desember 2024, serta kinerja keuangan dan December 31, 2024, and its financial performance
arus kasnya untuk tahun yang berakhir pada and cash flows for the year then ended, in
tanggal tersebut, sesuai dengan Standar accordance with Indonesian Financial Accounting
Akuntansi Keuangan di Indonesia. Standards.
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by the
Akuntan Publik Indonesia (“IAPI”). Tanggung Indonesian Institute of Certified Public
jawab kami menurut standar tersebut diuraikan Accountants (“IICPA”). Our responsibilities under
lebih lanjut dalam paragraf Tanggung Jawab those standards are further described in the
Auditor terhadap Audit atas Laporan Keuangan Auditor’s Responsibilities for the Audit of the
pada laporan kami. Kami independen terhadap Financial Statements paragraph of our report. We
Bank berdasarkan ketentuan etika yang relevan are independent of the Bank in accordance with
dalam audit kami atas laporan keuangan di the ethical requirements relevant to our audit of
Indonesia, dan kami telah memenuhi tanggung the financial statements in Indonesia, and we have
jawab etika lainnya berdasarkan ketentuan fulfilled our other ethical responsibilities in
tersebut. Kami yakin bahwa bukti audit yang accordance with such requirements. We believe
telah kami peroleh adalah cukup dan tepat untuk that the audit evidence we have obtained is
menyediakan suatu basis bagi opini kami. sufficient and appropriate to provide a basis for
our opinion.
i
Page 443
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1032/AU.1/07/1681- Report No. 00046/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Hal audit utama Key audit matter
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance
yang paling signifikan dalam audit kami atas in our audit of the financial statements of the
laporan keuangan periode kini. Hal audit utama current period. Such key audit matters were
tersebut disampaikan dalam konteks audit kami addressed in the context of our audit of the
atas laporan keuangan secara keseluruhan, dan financial statements taken as a whole, and in
dalam merumuskan opini kami atas laporan forming our opinion thereon, and we do not
keuangan terkait, dan kami tidak menyatakan provide a separate opinion on such key audit
suatu opini terpisah atas hal audit utama matters. For the key audit matter below, our
tersebut. Untuk hal audit utama di bawah ini, description of how our audit addressed such key
penjelasan kami tentang bagaimana audit kami audit matter is provided in such context.
merespons hal tersebut disampaikan dalam
konteks tersebut.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in
diuraikan dalam paragraf Tanggung Jawab the Auditor’s Responsibilities for the Audit of the
Auditor terhadap Audit atas Laporan Keuangan Financial Statements paragraph of our report,
pada laporan kami, termasuk sehubungan dengan including in relation to key audit matter
hal audit utama yang dikomunikasikan di bawah communicated below. Accordingly, our audit
ini. Oleh karena itu, audit kami mencakup included the performance of procedures designed
pelaksanaan prosedur yang dirancang untuk to respond to our assessment of the risks of
merespons penilaian kami atas risiko kesalahan material misstatement of the accompanying
penyajian material dalam laporan keuangan financial statements. The results of our audit
terlampir. Hasil prosedur audit kami, termasuk procedures, including the procedures performed
prosedur yang dilakukan untuk merespons hal to address the key audit matter below, provide the
audit utama di bawah ini, menyediakan basis bagi basis for our opinion on the accompanying
opini kami atas laporan keuangan terlampir. financial statements.
ii
Page 444
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1032/AU.1/07/1681- Report No. 00046/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Hal audit utama (lanjutan) Key audit matter (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans and
yang diberikan dan pembiayaan/piutang syariah sharia financing/receivables
Penjelasan atas hal audit utama: Description of the key audit matter:
Seperti yang dijelaskan dalam Catatan 11 atas As described in Note 11 to the accompanying
laporan keuangan terlampir, pada tanggal financial statements, as of December 31, 2024,
31 Desember 2024, cadangan kerugian the allowance for impairment losses on loans and
penurunan nilai atas kredit yang diberikan dan sharia financing/receivables was Rp13,057,187
pembiayaan/piutang syariah adalah sebesar million. The significant accounting policies of
Rp13.057.187 juta. Kebijakan akuntansi allowance for impairment losses on loans and
signifikan untuk cadangan kerugian penurunan sharia financing/receivables are disclosed in Note
nilai atas kredit yang diberikan dan 2e to the accompanying financial statements. We
pembiayaan/piutang syariah diungkapkan dalam focused on this area due to the carrying value of
Catatan 2e atas laporan keuangan terlampir. loans and syariah financing/receivables and the
Kami berfokus pada area ini karena nilai tercatat allowance for impairment losses on loans and
atas kredit yang diberikan dan syariah financing/receivables are significant to
pembiayaan/piutang syariah dan cadangan the accompanying financial statements.
kerugian penurunan nilai atas kredit yang
diberikan dan pembiayaan/piutang syariah
adalah signifikan terhadap laporan keuangan
terlampir.
Penentuan cadangan kerugian penurunan nilai Determination of allowance for impairment losses
memerlukan pertimbangan dan memiliki requires judgement and is subject to estimation
ketidakpastian estimasi termasuk dalam uncertainty which includes determining the model
penentuan model untuk menghitung cadangan to calculate allowance for impairment losses,
kerugian penurunan nilai, identifikasi eksposur identification of credit exposures with significant
kredit yang mengalami penurunan kualitas kredit deterioration in credit quality, and determining
yang signifikan, penentuan asumsi yang assumptions used in the allowance for impairment
digunakan dalam model perhitungan cadangan losses calculation models (for exposures assessed
kerugian penurunan nilai (untuk eksposur yang on an individual or collective basis), including
dinilai secara individu atau kolektif), termasuk forward-looking macroeconomics factors.
faktor ekonomi makro berorientasi masa depan.
iii
Page 445
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1032/AU.1/07/1681- Report No. 00046/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Hal audit utama (lanjutan) Key audit matter (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans and
yang diberikan dan pembiayaan/piutang syariah sharia financing/receivables (continued)
(lanjutan)
Respons audit: Audit response:
Prosedur audit kami dalam merespons hal audit Our audit procedures address the key audit
utama tersebut di atas mencakup, antara lain: matter mentioned above included, among others:
menguji pengendalian utama atas pemberian tested the key controls over the origination,
kredit, melakukan penilaian kualitas kredit segmentation, regular internal credit quality
internal secara regular, melakukan pencatatan assessments, recording and monitoring of the
dan pengawasan kredit yang diberikan, piutang loans, murabahah receivables, istishna
murabahah, piutang istishna, pembiayaan receivables, mudharabah financing, musyarakah
mudharabah, pembiayaan musyarakah, dan financing, and funds of qardh, and general
pinjaman qardh, serta pengendalian umum atas controls over the allowance for impairment losses
sistem perhitungan cadangan kerugian system and the application controls over the
penurunan nilai dan pengendalian aplikasi atas completeness and accuracy of data flows from
kelengkapan dan keakuratan aliran data dari source systems to the allowance for impairment
sistem asal ke sistem perhitungan cadangan losses system. We also obtained understanding
kerugian penurunan nilai. Kami juga memperoleh and assessed impairment measurement
pemahaman dan menilai metodologi pengukuran methodologies, validation of allowance for
penurunan nilai, melakukan validasi model impairment losses models, and inputs, bases and
cadangan kerugian penurunan nilai, data assumptions used by the Bank in calculating the
masukan, dasar, dan asumsi yang digunakan oleh allowance for impairment losses, and tested the
Bank dalam menghitung cadangan kerugian classification into three-stage credit quality of
penurunan nilai, serta menguji tiga tahapan loan portfolios in accordance with staging criteria
kualitas kredit portofolio sesuai dengan kriteria developed by the Bank for loans, tested whether
tingkatan (staging) yang disusun oleh Bank untuk historical experience is representative of current
kredit yang diberikan, menguji apakah circumstances and of the recent losses incurred in
pengalaman historis mewakili keadaan saat ini the portfolios, and assessed reasonableness of
dan kerugian terkini yang terjadi dalam forward-looking adjustments, macroeconomic
portofolio, serta menilai kewajaran atas factor analysis, and probability-weighted multiple
penyesuaian asumsi berorientasi masa depan, scenarios for loans.
analisis faktor ekonomi makro, dan beberapa
skenario probabilitas tertimbang untuk kredit
yang diberikan.
iv
Page 446
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1032/AU.1/07/1681- Report No. 00046/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Hal audit utama (lanjutan) Key audit matter (continued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses on loans and
yang diberikan dan pembiayaan/piutang syariah sharia financing/receivables (continued)
(lanjutan)
Respons audit: (lanjutan) Audit response: (continued)
Untuk cadangan kerugian penurunan nilai yang With respect to individually assessed allowance
dinilai secara individual, kami menguji sampel for impairment losses, we tested a sample of loans
kredit yang diberikan dan pembiayaan/piutang and sharia financing/receivables to evaluate the
syariah untuk mengevaluasi identifikasi secara timely identification by the Bank of exposures with
tepat waktu oleh Bank atas eksposur yang significant deterioration in credit quality or those
mengalami penurunan kualitas kredit yang which have been impaired; for cases where
signifikan atau yang telah mengalami penurunan impairment has been identified, assessed the
nilai; untuk kasus-kasus di mana penurunan nilai Bank’s assumptions on the expected future cash
telah diidentifikasi, kami menilai asumsi Bank atas flows, including the value of realizable collateral
arus kas masa depan ekspektasian, termasuk nilai based on available market information or
agunan yang dapat direalisasikan berdasarkan valuation prepared by independent valuer. We
informasi pasar yang tersedia atau penilaian yang also checked the accuracy of the calculation of the
dilakukan oleh penilai independen. Kami juga allowance for impairment losses amount by
memeriksa keakurasian perhitungan jumlah recalculating the collective impairment
cadangan kerugian penurunan nilai dengan assessment for the entire portfolio and
melakukan perhitungan ulang berdasarkan recalculating the individual impairment
sampel, menilai apakah pengungkapan di laporan assessment on a sample basis, assessed whether
keuangan cukup dan secara memadai the financial statement disclosures are
mencerminkan eksposur Bank terhadap risiko adequately and appropriately reflecting the
kredit, dan melibatkan pakar auditor internal Bank’s exposures to credit risk, and involved our
kami untuk membantu kami dalam melakukan auditor’s internal expert to assist us in the
prosedur-prosedur di atas ketika keahlian spesifik performance of the above procedures where their
mereka diperlukan. specific expertise was required.
Informasi lain Other information
Manajemen bertanggung jawab atas informasi Management is responsible for the other
lain. Informasi lain terdiri dari informasi yang information. Other information comprises the
tercantum dalam Laporan Tahunan selain laporan information included in the Annual Report other
keuangan terlampir dan laporan auditor than the accompanying financial statements and
independen kami. Laporan Tahunan diharapkan our independent auditor’s report thereon. The
akan tersedia bagi kami setelah tanggal laporan Annual Report is expected to be made available to
auditor independen ini. us after the date of this independent auditor’s
report.
v
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The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1032/AU.1/07/1681- Report No. 00046/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Informasi lain (lanjutan) Other information (continued)
Opini kami atas laporan keuangan terlampir tidak Our opinion on the accompanying financial
mencakup Laporan Tahunan, dan oleh karena itu, statements does not cover the Annual Report, and
kami tidak menyatakan bentuk keyakinan apapun accordingly, we do not express any form of
atas Laporan Tahunan tersebut. assurance on the annual report.
Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
keuangan terlampir, tanggung jawab kami financial statements, our responsibility is to read
adalah untuk membaca Laporan Tahunan ketika the Annual Report when it becomes available and,
tersedia dan, dalam melaksanakannya, in doing so, consider whether the Annual Report
mempertimbangkan apakah Laporan Tahunan is materially inconsistent with the accompanying
mengandung ketidakkonsistensian material financial statements or our knowledge obtained in
dengan laporan keuangan terlampir atau the audit, or otherwise appears to be materially
pemahaman yang kami peroleh selama audit, misstated.
atau mengandung kesalahan penyajian material.
Ketika kami membaca Laporan Tahunan, jika When we read the Annual Report, if we conclude
kami menyimpulkan bahwa terdapat suatu that there is a material misstatement therein, we
kesalahan penyajian material di dalamnya, kami are required to communicate the matter to those
diharuskan untuk mengkomunikasikan hal charged with governance and take appropriate
tersebut kepada pihak yang bertanggung jawab actions based on the applicable laws and
atas tata kelola dan melakukan tindakan yang regulations.
tepat berdasarkan peraturan perundang-
undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the financial
laporan keuangan statements
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation
dan penyajian wajar laporan keuangan tersebut and fair presentation of the financial statements
sesuai dengan Standar Akuntansi Keuangan di in accordance with Indonesian Financial
Indonesia, dan atas pengendalian internal yang Accounting Standards, and for such internal
dianggap perlu oleh manajemen untuk control as management determines is necessary
memungkinkan penyusunan laporan keuangan to enable the preparation of financial statements
yang bebas dari kesalahan penyajian material, that are free from material misstatement,
baik yang disebabkan oleh kecurangan maupun whether due to fraud or error.
kesalahan.
vi
Page 448
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1032/AU.1/07/1681- Report No. 00046/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilities of management and those
bertanggung jawab atas tata kelola terhadap charged with governance for the financial
laporan keuangan (lanjutan) statements (continued)
Dalam penyusunan laporan keuangan, In preparing the financial statements,
manajemen bertanggung jawab untuk menilai management is responsible for assessing the
kemampuan Bank dalam mempertahankan Bank’s ability to continue as a going concern,
kelangsungan usahanya, mengungkapkan, sesuai disclosing, as applicable, matters related to going
dengan kondisinya, hal-hal yang berkaitan concern, and using the going concern basis of
dengan kelangsungan usaha, dan menggunakan accounting, unless management either intends to
basis akuntansi kelangsungan usaha, kecuali liquidate the Bank or to cease its operations, or
manajemen memiliki intensi untuk melikuidasi has no realistic alternative but to do so.
Bank atau menghentikan operasi, atau tidak
memiliki alternatif yang realistis selain
melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible
bertanggung jawab untuk mengawasi proses for overseeing the Bank’s financial reporting
pelaporan keuangan Bank. process.
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan financial statements
Tujuan kami adalah untuk memperoleh keyakinan Our objectives are to obtain reasonable assurance
memadai tentang apakah laporan keuangan about whether the financial statements taken as a
secara keseluruhan bebas dari kesalahan whole are free from material misstatement,
penyajian material, baik yang disebabkan oleh whether due to fraud or error, and to issue an
kecurangan maupun kesalahan, dan untuk independent auditor’s report that includes our
menerbitkan laporan auditor independen yang opinion. Reasonable assurance is a high level of
mencakup opini kami. Keyakinan memadai assurance, but is not a guarantee that an audit
merupakan suatu tingkat keyakinan tinggi, conducted in accordance with Standards on
namun bukan merupakan suatu jaminan bahwa Auditing established by the IICPA will always
audit yang dilaksanakan berdasarkan Standar detect a material misstatement when it exists.
Audit yang ditetapkan oleh IAPI akan selalu Misstatements can arise from fraud or error and
mendeteksi kesalahan penyajian material ketika are considered material if, individually or in the
hal tersebut ada. Kesalahan penyajian dapat aggregate, they could reasonably be expected to
disebabkan oleh kecurangan maupun kesalahan influence the economic decisions of users taken
dan dianggap material jika, baik secara individual on the basis of these financial statements.
maupun agregat, dapat diekspektasikan secara
wajar akan mempengaruhi keputusan ekonomi
yang diambil oleh pengguna berdasarkan laporan
keuangan tersebut.
vii
Page 449
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1032/AU.1/07/1681- Report No. 00046/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional skepticism throughout the audit. We also:
selama audit. Kami juga:
Mengidentifikasi dan menilai risiko kesalahan Identify and assess the risks of material
penyajian material dalam laporan keuangan, misstatement of the financial statements,
baik yang disebabkan oleh kecurangan whether due to fraud or error, design and
maupun kesalahan, mendesain dan perform audit procedures responsive to such
melaksanakan prosedur audit yang responsif risks, and obtain audit evidence that is
terhadap risiko tersebut, serta memperoleh sufficient and appropriate to provide a basis
bukti audit yang cukup dan tepat untuk for our opinion. The risk of not detecting a
menyediakan basis bagi opini kami. Risiko material misstatement resulting from fraud is
tidak terdeteksinya suatu kesalahan higher than for one resulting from error, as
penyajian material yang disebabkan oleh fraud may involve collusion, forgery,
kecurangan lebih tinggi daripada yang intentional omissions, misrepresentations, or
disebabkan oleh kesalahan, karena the override of internal control.
kecurangan dapat melibatkan kolusi,
pemalsuan, penghilangan secara sengaja,
pernyataan salah, atau pengabaian
pengendalian internal.
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on the effectiveness of
keefektivitasan pengendalian internal Bank. the Bank’s internal control.
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
viii
Page 450
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen (lanjutan) Independent Auditor’s Report (continued)
Laporan No. 00046/2.1032/AU.1/07/1681- Report No. 00046/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/2025 (continued)
Tanggung jawab auditor terhadap audit atas Auditor’s responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management's use of the going concern basis
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit
diperoleh, apakah terdapat suatu evidence obtained, whether a material
ketidakpastian material yang terkait dengan uncertainty exists related to events or
peristiwa atau kondisi yang dapat conditions that may cast significant doubt on
menyebabkan keraguan signifikan atas the Bank's ability to continue as a going
kemampuan Bank untuk mempertahankan concern. If we conclude that a material
kelangsungan usahanya. Ketika kami uncertainty exists, we are required to draw
menyimpulkan bahwa terdapat suatu attention in our independent auditor’s report
ketidakpastian material, kami diharuskan to the related disclosures in the financial
untuk menarik perhatian dalam laporan statements or, if such disclosures are
auditor independen kami ke pengungkapan inadequate, to modify our opinion. Our
terkait dalam laporan keuangan atau, jika conclusion is based on the audit evidence
pengungkapan tersebut tidak memadai, obtained up to the date of our independent
memodifikasi opini kami. Kesimpulan kami auditor’s report. However, future events or
didasarkan pada bukti audit yang diperoleh conditions may cause the Bank to cease to
hingga tanggal laporan auditor independen continue as a going concern.
kami. Namun, peristiwa atau kondisi masa
depan dapat menyebabkan Bank tidak dapat
mempertahankan kelangsungan usahanya.
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall presentation, structure,
laporan keuangan secara keseluruhan, and contents of the financial statements,
termasuk pengungkapannya, dan apakah including the disclosures, and whether the
laporan keuangan mencerminkan transaksi financial statements represent the underlying
dan peristiwa yang mendasarinya dengan transactions and events in
suatu cara yang mencapai penyajian wajar. a manner that achieves fair presentation.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan deficiencies in internal control that we identify
dalam pengendalian internal yang teridentifikasi during our audit.
oleh kami selama audit.
ix
Page 451
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen <lanjutan) Independent Auditor's Report (continued)
Laporan No. 00046/2.1032/AU.1/07/1681- Report No. 00046/2.1032/AU.1/07/1681-
2/1/II/2025 (lanjutan) 2/1/II/20z5 (continued)
Tanggung jawab auditor terhadap audit atas Auditor's responsibilities for the audit of the
laporan keuangan (lanjutan) financial statements (continued)
Kami juga memberikan suatu pernyataan kepada We also provide those charged with governance
pihak yang bertanggung jawab atas tata kelola with a statement that we have complied with
bahwa kami telah mematuhi ketentuan etika relevant ethical requirements regarding
yang relevan mengenai independensi, dan independence, and to communicate with them all
mengomunikasikan kepada pihak tersebut relationships and other matters that may
seluruh hubungan, Berta hal-hal lain yang reasonably be thought to bear on our
dianggap secara wajar berpengaruh terhadap independence, and where applicable, related
independensi kami, dan jika relevan, pengamanan safeguards.
terkait.
Dari hal-hal yang dikomunikasikan kepada pihak From the matters communicated with those
yang bertanggung jawab atas tata kelola, kami charged with governance, we determine those
menentukan hal-hal tersebut yang paling matters that were of most significance in the audit
signifikan dalam audit atas laporan keuangan of the financial statements of the current period
periode kini dan oleh karenanya menjadi hal audit and are therefore the key audit matters. We
utama. Kami menguraikan hal audit utama describe such key audit matters in our
tersebut dalam laporan auditor independen kami independent auditor's report unless laws or
kecuali peraturan perundang-undangan melarang regulation preclude public disclosure about such
pengungkapan publik tentang hal audit utama key audit matter or when, in extremely rare
tersebut atau ketika, dalam kondisi yang sangat circumstances, we determine that a key audit
jarang terjadi, kami menentukan bahwa suatu hal matter should not be communicated in our
audit utama tidak boleh dikomunikasikan dalam independent auditor's report because the adverse
laporan auditor independen kami consequences of doing so would reasonably be
karena konsekuensi yang merugikan Bari expected to outweigh the public interest benefits
mengomunikasikan hal tersebut akan of such communication.
diekspektasikan secara wajar melebihi manfaat
kepentingan publik atas komunikasi tersebut.
KAP Purwantono, Sungkoro & Surja
Christophorus Alvin Kossim
Registrasi Akuntan Publik No. AP.1681/Public Accountant Registration No. AP.1681
12 Februari 2025/February 12, 2025
Page 452
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2024 As of December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
Notes December 31, 2024 December 31, 2023 December 31, 2022
ASET ASSETS
KAS 2a,2d,4 2.105.620 2.127.489 1.661.533 CASH
2a,2d, CURRENT ACCOUNTS
GIRO PADA BANK INDONESIA 2f,5 22.739.920 18.145.761 25.416.941 WITH BANK INDONESIA
CURRENT ACCOUNTS
GIRO PADA BANK LAIN 2a,2c WITH OTHER BANKS
Pihak ketiga 2d,2e,2f 886.415 1.153.949 963.935 Third parties
Pihak berelasi 6,44 5.065.331 1.049.449 508.322 Related parties
5.951.746 2.203.398 1.472.257
Cadangan kerugian Allowance for
penurunan nilai (2.571) (1.804) (1.747) impairment losses
5.949.175 2.201.594 1.470.510
PENEMPATAN PADA BANK 2a,2c PLACEMENTS WITH BANK
INDONESIA DAN BANK LAIN 2d,2g,7,44 INDONESIA AND OTHER BANKS
Pihak ketiga 4.661.043 30.561.061 12.975.894 Third parties
Pihak berelasi 61 61 61 Related parties
4.661.104 30.561.122 12.975.955
EFEK-EFEK 2a,2c, SECURITIES
Pihak ketiga 2d,2e,2h, 19.874.205 1.454.768 873.109 Third parties
Pihak berelasi 8,44 5.489.205 3.851.105 850.059 Related parties
25.363.410 5.305.873 1.723.168
Cadangan kerugian Allowance for
penurunan nilai (787) (22.903) (2.399) impairment losses
25.362.623 5.282.970 1.720.769
OBLIGASI PEMERINTAH 2a,2c, GOVERNMENT BONDS
Pihak berelasi 2d,2h,9,44 35.475.529 35.893.929 51.964.973 Related parties
EFEK-EFEK YANG DIBELI DENGAN 2d SECURITIES PURCHASED UNDER
JANJI DIJUAL KEMBALI 2e, 2t,10 AGREEMENT TO RESELL
Pihak ketiga 175.625 - 1.434.190 Third parties
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
1
Page 453
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2024 As of December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
Notes December 31, 2024 December 31, 2023 December 31, 2022
ASET (lanjutan) ASSETS (continued)
KREDIT YANG DIBERIKAN
DAN PEMBIAYAAN/ 2c,2d,2e, LOANS AND SHARIA
PIUTANG SYARIAH 2i,2j,11,44 FINANCING/RECEIVABLES
Kredit yang diberikan Loans
Pihak ketiga 286.144.106 268.898.377 247.217.823 Third parties
Pihak berelasi 27.935.999 27.685.483 19.439.742 Related parties
314.080.105 296.583.860 266.657.565
Cadangan kerugian Allowance for
penurunan nilai (11.727.934) (14.191.536) (14.104.914) impairment losses
302.352.171 282.392.324 252.552.651
Pembiayaan/piutang syariah Sharia financing/receivables
Pihak ketiga 43.681.345 37.027.078 31.367.082 Third parties
Pihak berelasi 211.482 87.203 257.057 Related parties
43.892.827 37.114.281 31.624.139
Cadangan kerugian Allowance for
penurunan nilai (1.329.253) (1.400.428) (1.570.009) impairment losses
42.563.574 35.713.853 30.054.130
344.915.745 318.106.177 282.606.781
TAGIHAN DERIVATIF 2d DERIVATIVE RECEIVABLES
Pihak ketiga 2am,12 102.843 32.176 103.939 Third parties
TAGIHAN AKSEPTASI 2c,2d,2e ACCEPTANCES RECEIVABLES
Pihak ketiga 2k,13,44 508.190 475.821 289.206 Third parties
Pihak berelasi 433.708 68.746 131.356 Related parties
941.898 544.567 420.562
Cadangan kerugian Allowance for
penurunan nilai (1.987) (23.876) (136) impairment losses
939.911 520.691 420.426
ASET TETAP 2m,2n, PREMISES AND EQUIPMENT
Biaya perolehan/nilai revaluasi 14,35 14.059.957 12.953.746 10.599.848 Cost/revaluation value
Akumulasi penyusutan (4.883.826) (4.835.934) (4.246.045) Accumulated depreciation
9.176.131 8.117.812 6.353.803
BUNGA YANG MASIH AKAN
DITERIMA 2d,15 11.518.574 11.526.687 10.750.302 INTEREST RECEIVABLES
ASET PAJAK DEFERRED TAX
TANGGUHAN - NETO 2af,39 2.286.038 2.998.282 2.915.428 ASSETS - NET
2d,2n,2p
ASET LAIN-LAIN 2q,2am,16 4.205.664 3.235.046 2.352.762 OTHER ASSETS
TOTAL ASET 469.614.502 438.749.736 402.148.312 TOTAL ASSETS
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
2
Page 454
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2024 As of December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
Notes December 31, 2024 December 31, 2023 December 31, 2022
LIABILITAS, DANA SYIRKAH LIABILITIES, TEMPORARY
TEMPORER DAN EKUITAS SYIRKAH FUNDS AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS SEGERA 2d,2r,17 2.644.422 3.277.514 3.205.358 LIABILITIES DUE IMMEDIATELY
SIMPANAN DARI NASABAH 2c,2d,2s,44 DEPOSITS FROM CUSTOMERS
Giro 18 Demand deposits
Pihak ketiga 19.418.767 20.957.283 17.636.481 Third parties
Pihak berelasi 121.604.495 108.412.008 87.264.437 Related parties
141.023.262 129.369.291 104.900.918
Giro Wadiah 18 Wadiah demand deposits
Pihak ketiga 2.255.148 2.402.428 1.783.134 Third parties
Pihak berelasi 16.627.618 11.037.037 6.841.675 Related parties
18.882.766 13.439.465 8.624.809
159.906.028 142.808.756 113.525.727
Tabungan 19 Saving deposits
Pihak ketiga 36.777.689 37.029.999 35.656.990 Third parties
Pihak berelasi 922.460 692.162 525.339 Related parties
37.700.149 37.722.161 36.182.329
Tabungan Wadiah 19 Wadiah saving deposits
Pihak ketiga 1.520.491 1.274.456 1.192.775 Third parties
Pihak berelasi 1.441 2.136 943 Related parties
1.521.932 1.276.592 1.193.718
39.222.081 38.998.753 37.376.047
Deposito berjangka 20 Time deposits
Pihak ketiga 76.672.689 63.976.056 66.808.185 Third parties
Pihak berelasi 76.636.682 76.717.583 79.389.842 Related parties
153.309.371 140.693.639 146.198.027
Total simpanan dari nasabah 352.437.480 322.501.148 297.099.801 Total deposits from customers
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
3
Page 455
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2024 As of December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
Notes December 31, 2024 December 31, 2023 December 31, 2022
LIABILITIES, TEMPORARY
LIABILITAS, DANA SYIRKAH SYIRKAH FUNDS AND
TEMPORER DAN EKUITAS (lanjutan) EQUITY (continued)
SIMPANAN DARI BANK LAIN 2d,2t, DEPOSITS FROM OTHER BANKS
Pihak ketiga 21 70.035 91.312 136.408 Third parties
EFEK-EFEK YANG DIJUAL DENGAN 2d,2u, SECURITIES SELL UNDER
JANJI DIBELI KEMBALI 22 AGREEMENT TO REPURCHASED
Pihak ketiga 2.446.384 - - Third parties
Pihak berelasi 963.042 - - Related parties
3.409.426 - -
LIABILITAS AKSEPTASI 2c,2d,2k ACCEPTANCES PAYABLE
Pihak ketiga 23,44 251.423 320.522 302.037 Third parties
Pihak berelasi 690.475 224.045 118.525 Related parties
941.898 544.567 420.562
SURAT-SURAT BERHARGA
YANG DITERBITKAN 1c,2c, 2d, SECURITIES ISSUED
Pihak ketiga 2v,24,44 844.058 2.403.573 4.297.252 Third parties
Pihak berelasi 4.600.466 5.868.525 4.355.008 Related parties
5.444.524 8.272.098 8.652.260
PINJAMAN YANG DITERIMA 2c,2d,2w, FUND BORROWINGS
Pihak ketiga 25,44 10.132.859 11.308.799 7.365.320 Third parties
Pihak berelasi 23.352.225 22.453.290 17.455.685 Related parties
33.485.084 33.762.089 24.821.005
BUNGA YANG MASIH
HARUS DIBAYAR 2d,27 658.070 647.496 629.366 INTEREST PAYABLE
ESTIMATED LOSSES ON
ESTIMASI KERUGIAN KOMITMEN 2c,2d,2af COMMITMENTS
DAN KONTINJENSI 28,40,44 3.385 3.580 4.719 AND CONTINGENCIES
LIABILITAS IMBALAN KERJA 2c,2d,2ae EMPLOYEE BENEFITS AND
DAN LAIN-LAIN 29,42,44 2.372.168 2.951.848 7.248.985 OTHER LIABILITIES
PINJAMAN SUBORDINASI SUBORDINATED LOAN
DAN EFEK-EFEK SUBORDINASI 2c,2d,2x AND SECURITIES
Pihak ketiga 26,44 4.828.105 4.612.840 4.658.242 Third parties
Pihak berelasi 1.500.000 4.499.997 4.499.977 Related parties
6.328.105 9.112.837 9.158.219
TOTAL LIABILITAS 407.794.597 381.164.489 351.376.683 TOTAL LIABILITIES
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
4
Page 456
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2024 As of December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
Notes December 31, 2024 December 31, 2023 December 31, 2022
LIABILITIES, TEMPORARY
LIABILITAS, DANA SYIRKAH SYIRKAH FUNDS AND
TEMPORER DAN EKUITAS (lanjutan) EQUITY (continued)
DANA SYIRKAH TEMPORER TEMPORARY SYIRKAH FUNDS
SIMPANAN NASABAH 2c,2d,2aa DEPOSITS FROM CUSTOMERS
Giro Mudharabah 44,18 Mudharabah current accounts
Pihak ketiga 929.940 712.587 468.889 Third parties
Pihak berelasi 11.985 13.474 11.897 Related parties
941.925 726.061 480.786
Tabungan Mudharabah 19 Mudharabah saving deposits
Pihak ketiga 6.161.887 5.331.249 4.730.686 Third parties
Pihak berelasi 125.893 141.993 88.427 Related parties
6.287.780 5.473.242 4.819.113
Deposito berjangka Mudharabah 20 Mudharabah time deposits
Pihak ketiga 15.129.659 11.975.188 11.886.366 Third parties
Pihak berelasi 6.857.408 8.908.369 7.637.191 Related parties
21.987.067 20.883.557 19.523.557
Total simpanan nasabah 29.216.772 27.082.860 24.823.456 Total deposits from customers
SIMPANAN DARI BANK LAIN 2d,2aa DEPOSITS FROM OTHER BANKS
Giro Mudharabah 21 Mudharabah current accounts
Pihak ketiga 9.214 4.154 56 Third parties
Tabungan Mudharabah 21 Mudharabah saving deposits
Pihak ketiga 21.730 14.781 19.674 Third parties
Deposito berjangka Mudharabah 21 Mudharabah time deposits
Pihak ketiga 300 4.300 19.089 Third parties
Total simpanan dari bank lain 31.244 23.235 38.819 Total deposits from other banks
TOTAL DANA SYIRKAH TOTAL TEMPORARY
TEMPORER 29.248.016 27.106.095 24.862.275 SYIRKAH FUNDS
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
5
Page 457
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2024 As of December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/ 31 Desember 2024/ 31 Desember 2023/ 31 Desember 2022/
Notes December 31, 2024 December 31, 2023 December 31, 2022
LIABILITIES, TEMPORARY
LIABILITAS, DANA SYIRKAH SYIRKAH FUNDS AND
TEMPORER DAN EKUITAS (lanjutan) EQUITY (continued)
EKUITAS EQUITY
Modal saham - nominal
Rp500 (Rupiah penuh) Capital stock - Rp500
per saham masing-masing par value per share (full amount)
pada tanggal 31 Desember 2024, as of December 31, 2024, 2023
2023 dan 2022 and 2022, respectively
Modal dasar 20.478.432.000 Authorized capital 20,478,432,000
saham (nilai penuh) shares (full amount)
(terdiri dari 1 lembar saham seri A (consisting of 1 share of Series A
Dwiwarna dan 20.478.431.999 Dwiwarna and 20,478,431,999
lembar saham seri B) shares of series B)
masing-masing pada tanggal as of December 31, 2024, 2023
31 Desember 2024, 2023 dan 2022 and 2022, respectively
Modal ditempatkan dan disetor penuh Issued and fully paid capital
14.034.444.413 saham 14,034,444,413 shares
(nilai penuh) (terdiri dari 1 lembar (full amount) (consisting of 1
saham seri A Dwiwarna share of series A Dwiwarna
dan 14.034.444.412 lembar and 14,034,444,412 shares
Saham seri B) masing-masing of series B) as of
pada tanggal 31 Desember 2024, December 31, 2024, and 2023
dam 2023 dan 10.590.000.000 and 10.590.000.000
saham (nilai penuh) (terdiri dari shares (full amount) (consisting of
1 lembar saham seri A Dwiwarna 1 share of series A Dwiwarna
dan 10.589.999.999 lembar Saham and 10.589.999.999 shares
seri B) pada tanggal 31 Desember of series B) as of December 31,
2022 2y,30a 7.017.222 7.017.222 5.295.000 2022
Tambahan modal disetor 30b 4.418.900 4.418.900 2.054.454 Additonal paid-in capital
Dana setoran modal 30d - - 2.756.575 Capital deposit fund
Kerugian neto yang belum Net unrealized loss
direalisasi dan cadangan kerugian allowance for and
penurunan nilai atas impairment losses on
efek-efek dan obligasi pemerintah securities and government
diukur pada nilai wajar melalui at fair value through other
penghasilan komprehensif lain- comprehensive income
setelah pajak tangguhan 2h (1.107.982) (769.001) (1.193.252) net of deferred tax
Pengukuran kembali Remeasurement
program imbalan pasti - of defined benefit plan
setelah pajak tangguhan 2ae (424.015) (560.339) (409.657) - net of deferred tax
Bagian efektif lindung nilai Effective portion of
arus kas 2an,12 (44.082) (32.346) (49.301) cash flow hedge
Revaluation surplus of premises
Surplus revaluasi aset tetap 2m,14 3.565.773 3.565.773 3.508.565 and equipment
Saldo laba*) Retained earnings*)
Telah ditentukan penggunaannya 15.982.004 13.181.214 10.745.157 Appropriated
Belum ditentukan penggunaannya 2b,2z 3.164.069 3.657.729 3.201.813 Unappropriated
TOTAL EKUITAS 32.571.889 30.479.152 25.909.354 TOTAL EQUITY
TOTAL LIABILITAS, DANA TOTAL LIABILITIES,
SYIRKAH TEMPORER TEMPORARY SYIRKAH
DAN EKUITAS 469.614.502 438.749.736 402.148.312 FUNDS AND EQUITY
*) Saldo defisit sebesar Rp14.226.290 telah dieliminasi akibat kuasi- *) Accumulated losses amounted to Rp14,226,290 was eliminated
reorganisasi pada tanggal 31 Mei 2007. as a result of quasireorganization on May 31, 2007.
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
6
Page 458
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir Pada Tanggal For the Year Ended
31 Desember 2024 December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2024 2023 2022
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL FROM OPERATIONS
Pendapatan Bunga dan Interest Income and Income
Bagi Hasil 2ab,2ac from Profit Sharing
Bunga 31a 25.472.625 24.722.529 23.233.200 Interest
Profit sharing and margin
Bagi hasil dan marjin unit syariah 2ad,31b 4.068.967 3.558.723 2.674.168 from sharia unit
Total Pendapatan Bunga dan Total Interest Income and
Bagi Hasil 29.541.592 28.281.252 25.907.368 Income from Profit Sharing
Beban Bunga, Bagi Hasil Interest, Profit Sharing and
dan Bonus Bonus Expenses
Bunga 2ab,32a (15.913.459) (13.203.108) (9.866.919) Interest
Beban pendanaan lainnya (200.476) (203.317) (169.804) Other financing expenses
Bonus simpanan Wadiah 2ad,32b (153.446) (71.621) (57.558) Wadiah Bonus
Hak pihak ketiga atas bagi Third parties’ share on return
hasil Mudharabah 2ad,32b (1.781.559) (1.372.916) (815.803) of Mudharabah
Total Beban Bunga, Bagi Hasil Total Interest, Profit Sharing
dan Bonus (18.048.940) (14.850.962) (10.910.084) and Bonus Expenses
Pendapatan Bunga dan Bagi Interest Income and Income
Hasil - Neto 11.492.652 13.430.290 14.997.284 from Profit Sharing - Net
Pendapatan Operasional Lainnya Other Operating Income
Pungutan administrasi dan Administration fees and
denda atas simpanan dan penalties on
kredit yang diberikan 1.072.304 1.096.346 965.441 deposits and loans
Pendapatan dari penerimaan kredit Income from recovery of
yang dihapusbukukan 1.338.753 934.191 431.591 loans written-off
Keuntungan dari penjualan
efek-efek - neto 2h,8 932.900 6.669 - Gain on sale of securities - net
Keuntungan dari penjualan Gain on sale of government
obligasi pemerintah - neto 2h,9 49.049 541.392 - bonds – net
Keuntungan yang belum direalisasi Unrealized gain on changes
dari perubahan nilai wajar in fair value of
efek-efek - neto 2h,8 30.175 1.802 - securities - net
Keuntungan yang belum direalisasi Unrealized gain on changes
dari perubahan nilai wajar in fair value of
obligasi pemerintah - neto 2h,9 - - 55.045 bonds - net
Lain-lain 33 1.152.738 1.310.747 822.775 Others
Total Pendapatan Operasional
Lainnya 4.575.919 3.891.147 2.274.852 Total Other Operating Income
Penyisihan Kerugian Penurunan Provision for Impairment
Nilai Aset Keuangan dan Losses on Financial
Aset Non Keuangan 2d,2p,34 (1.981.495) (3.765.397) (4.017.378) and Non-financial Assets
(Penyisihan) pembalikan Estimasi (Provision for) reversal of
Kerugian Penurunan Estimated losses on
Nilai Komitmen dan Kontinjensi 28 195 1.139 (1.075) Comitment and Contingencies
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
7
Page 459
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN (lanjutan) OTHER COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir Pada Tanggal For the Year Ended
31 Desember 2024 December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2024 2023 2022
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL (lanjutan) FROM OPERATIONS (continued)
Beban Operasional Lainnya Other Operating Expenses
Umum dan administrasi 35 (4.456.861) (3.884.779) (3.754.028) General and administrative
Gaji karyawan 2ae,2c,36,44 (4.445.575) (3.982.503) (4.190.298) Salaries and employee benefits
Premi program penjaminan Premium on government’s
pemerintah 43 (729.685) (656.774) (599.991) guarantee program
Kerugian yang belum direalisasi Unrealized losses on changes
dari perubahan nilai wajar in fair value of government
obligasi pemerintah - neto 2h,9 (40.444) (5.780) - bonds - net
Kerugian dari penjualan Loss on sale of government
obligasi pemerintah - neto 2h,9 - - (266.235) bonds - net
Kerugian dari penjualan Loss on sale of government
Efek-efek - neto 2h,8 - - (234.089) securities - net
Kerugian yang belum direalisasi Unrealized losses on changes
dari perubahan nilai wajar in fair value of
efek-efek - neto 2h,8 - - (64.931) securities - net
Lain-lain 37 (589.993) (487.614) (329.308) Others
Total Beban Operasional Lainnya (10.262.558) (9.017.450) (9.438.880) Total Other Operating Expenses
LABA OPERASIONAL 3.824.713 4.539.729 3.814.803 INCOME FROM OPERATIONS
PENDAPATAN (BEBAN) BUKAN NON-OPERATING
OPERASIONAL - NETO 38 (51.872) (159.519) 60.887 INCOME (EXPENSES) - NET
LABA SEBELUM INCOME BEFORE
BEBAN PAJAK 3.772.841 4.380.210 3.875.690 TAX EXPENSE
BEBAN PAJAK 2ag,39 (765.513) (879.222) (830.617) TAX EXPENSE
LABA TAHUN BERJALAN 3.007.328 3.500.988 3.045.073 INCOME FOR THE YEAR
Penghasilan Komprehensif Lain: Other Comprehensive Income:
Akun-akun yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi to profit or loss
Surplus revaluasi aset tetap 2m,14 - 57.208 200.574 Surplus revaluation of fixed asset
Pengukuran kembali program imbalan Remeasurement of defined
pasti 2ae,41 168.301 (186.027) 59.872 benefit plan
Pajak penghasilan terkait akun-akun Income tax related to items that will
yang tidak akan direklasifikasi not be reclassified
ke laba rugi 39c (31.977) 35.345 (11.376) to profit or loss
Akun-akun yang akan direklasifikasi Items that will be reclassified
ke laba rugi to profit or loss
Bagian efektif lindung nilai Effective part of hedging-
arus kas (14.490) 20.932 (40.883) cash flow
Keuntungan (kerugian) neto yang
belum direalisasi atas perubahan nilai
efek-efek dan obligasi Net unrealized gain (loss) on
pemerintah yang diukur pada changes in value of fair value through
nilai wajar melalui other comprehensive income
penghasilan komprehensif lain 2h,8,9 (421.538) 517.528 (1.576.967) securities and government bonds
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
8
Page 460
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN (lanjutan) OTHER COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir Pada Tanggal For the Year Ended
31 Desember 2024 December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2024 2023 2022
Penghasilan Komprehensif Other Comprehensive
Lain: (lanjutan) Income: (continued)
Akun-akun yang akan direklasifikasi Items that will be reclassified
ke laba rugi (lanjutan) to profit or loss (continued)
Pajak penghasilan terkait akun-akun Income tax related to items that
yang akan direklasifikasi will be reclassified
ke laba rugi 85.311 (97.254) 307.463 to profit or loss
Total Laba Komprehensif Total Comprehensive Income
Tahun Berjalan 2.792.935 3.848.720 1.983.756 for the Year
LABA PER SAHAM EARNINGS PER SHARE
Dasar (nilai penuh) 2ai,47 214 249 288 Basic (full amount)
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
9
Page 461
The original financial statements included herein are in the Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2024 For the Years Ended December 31, 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Keuntungan
(Kerugian)
yang Belum
Direalisasi
dan Cadangan
kerugian
penurunan
nilai atas Efek
efek dan
Obligasi
Pemerintah
yang Diukur
pada nilai
wajar melalui
penghasilan
komprehensif Saldo Laba/ Retained Earnings*)
Modal lain-Neto/ Bagian
Ditempat Unrealized Pengukuran Efektif
kan dan Gain (Loss) Kembali Surplus Lindung
Disetor and allowance Program Revaluasi Nilai Arus
Penuh/ Tambahan Dana for impairment Imbalan Pasti Aset Tetap/ Kas/
Issued Modal Setoran losses on - Neto/ Revaluation Effective Telah
and Fully disetor/ Modal/ FVTOCI Remeasureme Surplus of Portion of Ditentukan
Paid Additional Deposit Securities and nt of Defined Premises and Cash Penggunaan Belum Ditentukan
Catatan/ Capital Paid-in capital Government Benefit Plan - Equipment Flow nya/ Penggunaannya/ Ekuitas/
Notes Stock Capital fund Bonds - Net Net Hedges Appropriated Unappropriated Equity
Saldo per 31 Desember 2021 5.295.000 2.054.454 - 87.817 (458.153) 3.307.991 (19.983) 8.606.555 2.532.966 21.406.647 Balance as of December 31, 2021
Total Laba (Rugi)
komprehensif tahun 2h,8 Total comprehensive
berjalan 9,12,41 - - - (1.281.069) 48.496 200.574 (29.318) - 3.045.073 1.983.756 income (loss) for the year
Dana setoran modal 30d - - 2.756.575 - - - - - - 2.756.575 Capital deposit fund
Dividen 30c - - - - - - - - (237.624) (237.624) Dividend
Pembentukan cadangan
umum dan cadangan Appropriation for general
tujuan 30c - - - - - - - 2.138.602 (2.138.602) - and special reserves
Saldo per 31 Desember 2022 5.295.000 2.054.454 2.756.575 (1.193.252) (409.657) 3.508.565 (49.301) 10.745.157 3.201.813 25.909.354 Balance as of December 31, 2022
*) Saldo defisit sebesar Rp14.226.290 telah dieliminasi akibat kuasi-reorganisasi pada tanggal 31 Mei 2007. *) Accumulated losses amounted to Rp14,226,290 had been eliminated as a result of quasi-reorganization as of May 31, 2007.
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan The accompanying notes to the financial statements form an integral part of these financial
keuangan secara keseluruhan. statements taken as a whole.
10
Page 462
The original financial statements included herein are in the Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN PERUBAHAN EKUITAS (lanjutan) STATEMENT OF CHANGES IN EQUITY (continued)
Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2024 For the Year Ended December 31, 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Keuntungan
(Kerugian)
yang Belum
Direalisasi
dan Cadangan
kerugian
penurunan
nilai atas Efek
efek dan
Obligasi
Pemerintah
yang Diukur
pada nilai
wajar melalui
penghasilan
komprehensif Saldo Laba/ Retained Earnings*)
Modal lain-Neto/ Bagian
Ditempat Unrealized Pengukuran Efektif
kan dan Gain (Loss) Kembali Surplus Lindung
Disetor and allowance Program Revaluasi Nilai Arus
Penuh/ Tambahan Dana for impairment Imbalan Pasti Aset Tetap/ Kas/
Issued Modal Setoran losses on - Neto/ Revaluation Effective Telah
and Fully disetor/ Modal/ FVTOCI Remeasureme Surplus of Portion of Ditentukan
Paid Additional Deposit Securities and nt of Defined Premises Cash Penggunaan Belum Ditentukan
Catatan/ Capital Paid-in capital Government Benefit Plan - and Flow nya/ Penggunaannya/ Ekuitas/
Notes Stock Capital fund Bonds - Net Net Equipment Hedges Appropriated Unappropriated Equity
Saldo per 31 Desember 2022 5.295.000 2.054.454 2.756.575 (1.193.252) (409.657) 3.508.565 (49.301) 10.745.157 3.201.813 25.909.354 Balance as of December 31, 2022
Total Laba (Rugi)
komprehensif tahun 2h,8 Total comprehensive
berjalan 9,12,41 - - - 424.251 (150.682) 57.208 16.955 - 3.500.988 3.848.720 income (loss) for the year
Penerbitan saham 1.722.222 2.364.446 - - - - - - - 4.086.668 Shares issuance
Dana setoran modal 30d - - (2.756.575) - - - - - - (2.756.575) Capital deposit fund
Dividen 30c - - - - - - - - (609.015) (609.015) Dividend
Pembentukan cadangan
umum dan cadangan - Appropriation for general
tujuan 30c - - - - - - 2.436.057 (2.436.057) - and special reserves
Saldo per 31 Desember 2023 7.017.222 4.418.900 - (769.001) (560.339) 3.565.773 (32.346) 13.181.214 3.657.729 30.479.152 Balance as of December 31, 2023
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan The accompanying notes to the financial statements form an integral part of these financial
keuangan secara keseluruhan. statements taken as a whole.
11
Page 463
The original financial statements included herein are in the Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN PERUBAHAN EKUITAS (lanjutan) STATEMENT OF CHANGES IN EQUITY (continued)
Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2024 For the Year Ended December 31, 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Keuntungan
(Kerugian)
yang Belum
Direalisasi
dan Cadangan
kerugian
penurunan
nilai atas Efek
efek dan
Obligasi
Pemerintah
yang Diukur
pada nilai
wajar melalui
penghasilan
komprehensif Saldo Laba/ Retained Earnings*)
Modal lain-Neto/ Bagian
Ditempat Unrealized Pengukuran Efektif
kan dan Gain (Loss) Kembali Surplus Lindung
Disetor and allowance Program Revaluasi Nilai Arus
Penuh/ Tambahan Dana for impairment Imbalan Pasti Aset Tetap/ Kas/
Issued Modal Setoran losses on - Neto/ Revaluation Effective Telah
and Fully disetor/ Modal/ FVTOCI Remeasureme Surplus of Portion of Ditentukan
Paid Additional Deposit Securities and nt of Defined Premises Cash Penggunaan Belum Ditentukan
Catatan/ Capital Paid-in capital Government Benefit Plan - and Flow nya/ Penggunaannya/ Ekuitas/
Notes Stock Capital fund Bonds - Net Net Equipment Hedges Appropriated Unappropriated Equity
Saldo per 31 Desember 2023 7.017.222 4.418.900 - (769.001) (560.339) 3.565.773 (32.346) 13.181.214 3.657.729 30.479.152 Balance as of December 31, 2023
Total Laba (Rugi)
komprehensif tahun 2h,8 Total comprehensive
berjalan 9,12,41 - - - (338.981) 136.324 - (11.736) - 3.007.328 2.792.935 income (loss) for the year
Penerbitan saham - - - - - - - - - - Shares issuance
Dana setoran modal 30d - - - - - - - - - - Capital deposit fund
Dividen 30c - - - - - - - - (700.198) (700.198) Dividend
Pembentukan cadangan
umum dan cadangan Appropriation for general
tujuan 30c - - - - - - 2.800.790 (2.800.790) - and special reserves
Saldo per 31 Desember 2024 7.017.222 4.418.900 - (1.107.982) (424.015) 3.565.773 (44.082) 15.982.004 3.164.069 32.571.889 Balance as of December 31, 2024
*) Saldo defisit sebesar Rp14.226.290 telah dieliminasi akibat kuasi-reorganisasi pada tanggal 31 Mei 2007. *) Accumulated losses amounted to Rp14,226,290 had been eliminated as a result of quasi-reorganization as of May 31, 2007.
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan The accompanying notes to the financial statements form an integral part of these financial
keuangan secara keseluruhan. statements taken as a whole.
12
Page 464
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir Pada Tanggal For the Year Ended
31 Desember 2024 December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2024 2023 2022
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan bunga, bagi hasil,
dan marjin 29.689.639 27.618.186 24.331.326 Interest, profit sharing, and margin
Pembayaran bunga dan bonus, Interest and bonus, fees and
provisi dan komisi (17.973.763) (14.892.249) (10.775.222) commissions paid
Penerimaan kredit yang telah Recoveries from loan
dihapusbukukan 1.421.221 1.011.258 503.307 debts written-off
Pembayaran pajak penghasilan
badan (912.208) (1.020.952) (1.001.324) Corporate income tax paid
Penerimaan dari surat ketetapan Recoveries from
pajak 39 - - 402.428 tax assessment letter
Pendapatan operasional lainnya 3.213.023 2.938.412 1.737.599 Other operating income
Beban operasional lainnya (9.585.564) (8.729.240) (8.633.782) Other operating expense
(Beban) pendapatan bukan Other non-operating
operasional lainnya - neto (63.538) (54.382) 13.828 (expenses) income - net
Penerimaan kas sebelum perubahan Cash receipts before changes in
aset dan liabilitas operasi 5.788.810 6.871.033 6.578.160 operating assets and liabilities
Perubahan dalam aset dan Changes in operating assets
liabilitas operasi: and liabilities:
Penurunan (kenaikan) dalam Decrease (increase) in operating
aset operasi: assets:
Efek-efek yang diukur pada nilai wajar Fair value through profit or loss
Melalui laba rugi (18.286.677) (246.380) (104.885) securities
Obligasi pemerintah yang diukur pada Fair value through profit or loss
nilai wajar melalui laba rugi 490.445 15.788.979 (4.955.939) government bonds
Tagihan akseptasi (397.331) (124.005) 33.578 Acceptance receivable
Tagihan derivatif (70.666) - - Derivative receivable
Kredit yang diberikan dan pembiayaan/ Loans and sharia financing/
piutang syariah (27.739.554) (38.484.306) (26.318.471) receivables
Aset lain-lain (136.021) (785.307) (196.503) Other assets
Kenaikan (penurunan) dalam Increase (decrease) in operating
Liabilitas operasi: liabilities:
Liabilitas segera (441.930) 74.415 (466.852) Liabilites due immediately
Simpanan dari nasabah Deposits from customer
Giro 11.653.971 24.468.372 31.538.044 Demand deposits
Giro Wadiah 5.443.299 4.814.656 3.268.857 Wadiah demand deposits
Tabungan (22.012) 1.539.832 (10.617.072) Savings deposits
Tabungan Wadiah 245.340 82.875 43.479 Savings deposits Wadiah
Deposito berjangka 12.615.733 (5.504.388) (322.562) Time deposits
Simpanan dari bank lain (21.277) (45.095) 70.400 Deposits from other banks
Liabilitas akseptasi 397.331 124.005 (33.578) Acceptance payables
Liabilitas lain-lain (416.997) (4.184.154) 654.214 Other liabilities
Dana syirkah temporer 2.141.920 2.243.821 2.094.203 Temporary syirkah funds
Kas Neto (Digunakan Untuk)/Diperoleh Net Cash (Used in)/Provided
dari Aktivitas Operasi (8.755.616) 6.634.353 1.265.073 by Operating Activities
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
13
Page 465
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir Pada Tanggal For the Year Ended
31 Desember 2024 December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2024 2023 2022
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
(Pembelian) penerimaan saat jatuh tempo
dari efek-efek (Purchase) receipt from matured
biaya perolehan diamortisasi (2.878.561) (2.868.515) 199.964 amortized cost securities
Acquisitions of premises and
Perolehan aset tetap 14 (1.634.521) (2.313.490) (1.042.464) equipment
(Pembelian) penerimaan efek-efek (Purchase) receipt in fair value
diukur pada nilai wajar melalui through other comprehensive
penghasilan komprehensif lain (31.199) (1.247.159) 381.580 income securities
(Pembelian) Penerimaan obligasi
pemerintah diukur pada nilai (Purchase)Receipt in fair value
wajar melalui penghasilan through other comprehensive
komprehensif lain (1.163.910) 2.211.325 5.714.402 income government bonds
Penerimaan (pembelian) obligasi pemerintah Receipt (purchase) of amortized cost
pada biaya perolehan diamortisasi 562.232 (1.655.566) (7.816.426) government bonds
Penempatan efek-efek yang dibeli Placement of securities purchased
dengan janji dijual kembali (20.867.689) (43.597.267) (165.520.488) under agreement to resell
Penerimaan efek-efek yang dibeli Receipt of securities purchased
dengan janji dijual kembali 20.704.263 45.031.457 165.683.898 under agreement to resell
Penjualan aset tetap 3.045 - - Sales of premises and equipment
Kas Neto digunakan untuk Net Cash used in
Aktivitas Investasi (5.306.340) (4.439.215) (2.399.534) Investing Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penerimaan atas surat Proceeds of securities
berharga yang diterbitkan 680.913 2.449.019 1.541.330 issued
Pembayaran atas
surat-surat berharga yang Payment of matured
diterbitkan jatuh tempo (3.572.500) (2.769.764) (5.263.000) securities issued
Pembayaran atas
Pinjaman subordinasi yang Payment of matured
jatuh tempo (3.000.000) - - subordinated borrowing
Penerimaan atas Proceeds from
efek-efek yang dijual dengan securities sold under
janji dibeli kembali 143.153.604 67.691.353 592.326 repurchase agreements
Pembayaran atas jatuh tempo Payments of matured
efek-efek yang dijual dengan securities sold under
janji dibeli kembali (139.744.766) (67.691.353) (592.326) repurchase agreements
Pembayaran dividen 30c (700.198) (609.015) (237.624) Payments of dividends
Penerimaan dari pinjaman Proceeds from
yang diterima 11.144.193 11.185.162 11.814.826 fund borrowings
Pembayaran dari pinjaman Payment of
yang diterima (11.385.262) (2.187.576) (9.095.884) fund borrowings
Pembayaran liabilitas sewa 29 (93.408) (81.973) (84.983) Payment of lease liabilities
Dana setoran modal - 1.330.093 2.756.575 Shares issuance
Kas Neto (Digunakan untuk)/Diperoleh Net Cash (Used in)/Provided
dari Aktivitas Pendanaan (3.517.424) 9.315.946 1.431.240 by Financing Activities
(PENURUNAN)/KENAIKAN NETO NET (DECREASE)/INCREASE
KAS DAN SETARA KAS (17.579.380) 11.511.084 296.779 CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 53.037.770 41.526.686 41.229.907 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 35.458.390 53.037.770 41.526.686 AT END OF YEAR
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
14
Page 466
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir Pada Tanggal For the Year Ended
31 Desember 2024 December 31, 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
Notes 2024 2023 2022
Rincian kas dan setara The details of cash and cash
kas akhir tahun adalah equivalents at end of year
sebagai berikut: are as follows:
Kas 2a,4 2.105.620 2.127.489 1.661.533 Cash
Current accounts with
Giro pada Bank Indonesia 2f,5 22.739.920 18.145.761 25.416.941 Bank Indonesia
Giro pada bank lain 2f,6 5.951.746 2.203.398 1.472.257 Current accounts with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank and other banks -
lain - jangka waktu jatuh tempo maturing within three
tiga bulan atau kurang months or less since
sejak tanggal perolehan 2g,7 4.661.104 30.561.122 12.975.955 the acquisition date
Total 35.458.390 53.037.770 41.526.686 Total
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
15
Page 467
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Bank a. Bank’s establishment
PT Bank Tabungan Negara (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk
(“Bank”) didirikan sebagai bank milik negara, (“the Bank”) was originally established as
semula dengan nama “Bank Tabungan Pos” a state-owned bank under the name “Bank
berdasarkan Undang-undang Darurat No. 9 Tabungan Pos” based on Martial Law No. 9 of
Tahun 1950 tanggal 9 Februari 1950. 1950 dated February 9, 1950. Subsequently,
Selanjutnya, berdasarkan Peraturan the name of the Bank was changed to “Bank
Pemerintah Pengganti Undang-undang No. 4 Tabungan Negara” based on Government
tahun 1963, nama Bank Tabungan Pos Regulation Amendment of Law No. 4 of 1963.
diubah menjadi “Bank Tabungan Negara”. The Bank started operating as a state-owned
Pada tanggal 29 April 1989, Bank mulai commercial bank on April 29, 1989.
beroperasi sebagai bank umum milik negara.
Berdasarkan Peraturan Pemerintah No. 24 Based on Government Regulation No. 24 of
Tahun 1992, status Bank diubah menjadi 1992, the status of the Bank was changed to a
perseroan terbatas milik negara (Persero). state-owned limited liability corporation
Akta pendirian Bank sebagai Persero dibuat (Persero). The Bank’s deed of establishment
dihadapan Notaris Muhani Salim, S.H., as a limited liability corporation was
No. 136 tanggal 31 Juli 1992 dan telah documented under deed No. 136 dated
disahkan oleh Menteri Kehakiman dengan July 31, 1992 of Notary Muhani Salim, S.H.,
Surat Keputusan No. C2-6587.HT.01.01. and was approved by the Ministry of Justice in
TH.92 tanggal 12 Agustus 1992, serta its Decision Letter No. C2-6587.HT.01.01.
diumumkan dalam Berita Negara No. 73 TH.92 dated August 12, 1992 and was
tanggal 11 September 1992 Tambahan published in Supplement No. 6A of State
No. 6A. Gazette No. 73 dated September 11, 1992.
Berdasarkan surat keputusan Direksi Bank Based on the Decision Letter
Indonesia No. 27/55/KEP/DIR tanggal No. 27/55/KEP/DIR dated September 23, 1994
23 September 1994, Bank memperoleh status of the Directors of Bank Indonesia, the Bank
sebagai bank devisa. obtained the status of a foreign exchange bank.
Bank telah mendapatkan persetujuan dari The Bank has obtained approval from Bank
Bank Indonesia untuk melakukan kegiatan Indonesia to conduct commercial banking
umum perbankan berdasarkan prinsip syariah activities based on sharia principles through
melalui surat No. 6/1350/DPbS tanggal letter No. 6/1350/DPbS dated December 15,
15 Desember 2004. 2004.
Bank mulai melakukan kegiatannya The Bank started its activities based on sharia
berdasarkan prinsip syariah pada tanggal principles on February 14, 2005 with the
14 Februari 2005 dengan mulai beroperasinya operation of its first sharia branch in Jakarta -
cabang syariah pertama di Jakarta - Harmoni. Harmoni.
Pernyataan keputusan Rapat Umum The decision of the Extraordinary General
Pemegang Saham Luar Biasa yang Stockholders’ Meeting to amend all of the
menyetujui perubahan seluruh Anggaran Bank’s Articles of Association to become a
Dasar PT Bank Tabungan Negara (Persero) public company was notarized under notarial
menjadi Perseroan Terbuka telah diaktakan deed No. 7 dated October 12, 2009 of Fathiah
dengan akta notaris No. 7 tanggal Helmi, S.H., The amendment was approved by
12 Oktober 2009 dari notaris Fathiah Helmi, the Ministry of Laws and Human Rights in its
S.H., Perubahan anggaran dasar tersebut letter No. AHU-49309.AH-01.02. of 2009.
mendapat persetujuan dari Menteri Hukum
dan Hak Asasi Manusia Republik Indonesia
melalui surat No. AHU-49309.AH.01.02.
Tahun 2009.
16
Page 468
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Bank (lanjutan) a. Bank’s establishment (continued)
Anggaran Dasar Bank telah mengalami The Articles of Association of the Bank has
beberapa kali perubahan. Penyesuaian been amended several times. The amendment
terakhir dinyatakan dalam Akta No. 8 tanggal was covered by Notarial Deed No. 8 dated
6 Maret 2024 yang dibuat dihadapan Ashoya March 6, 2024 of Ashoya Ratam, S.H., MKn., a
Ratam, S.H., MKn., notaris di Jakarta, notary in Jakarta, as approved in the Annual
berdasarkan keputusan Rapat Umum General Shareholders’ Meeting on March 6,
Pemegang Saham Tahunan tanggal 6 Maret 2024 and approved by the Ministry of Laws and
2024 dan telah mendapat persetujuan dari Human Rights of the Republic of Indonesia, in
Menteri Hukum dan Hak Asasi Manusia its Decision Letter No. AHU-0022194.AH.01.02
Republik Indonesia, dengan Surat Keputusan dated April 5, 2024.
No.AHU-0022194.AH.01.02 tanggal 5 April
2024.
Berdasarkan pasal 3 Anggaran Dasar Bank, According to Article 3 of the Bank’s Articles of
ruang lingkup kegiatan Bank adalah Association, the scope of the Bank’s activities
menjalankan kegiatan umum perbankan is to conduct commercial banking activities in
sesuai dengan undang-undang dan peraturan accordance with the prevailing laws and
yang berlaku, termasuk melakukan kegiatan regulations, including the Bank’s activities
Bank berdasarkan prinsip syariah. based on sharia principles.
Bank berdomisili di Jakarta dan kantor pusat The Bank is domiciled in Jakarta and its head
Bank berlokasi di Jalan Gajah Mada No. 1, office is located at Jalan Gajah Mada No. 1,
Jakarta Pusat. Central Jakarta.
Pada tanggal 31 Desember 2024, Bank As of December 31, 2024, the Bank has 117
memiliki 117 kantor cabang (termasuk 35 branch offices (including 35 sharia branch
kantor cabang syariah), 611 kantor cabang offices), 611 sub-branch offices (including
pembantu (termasuk 75 kantor cabang 75 sharia sub-branch offices) (unaudited).
pembantu syariah) (tidak diaudit).
Pada tanggal 31 Desember 2023, Bank As of December 31, 2023, the Bank has 115
memiliki 115 kantor cabang (termasuk 34 branch offices (including 34 sharia branch
kantor cabang syariah), 616 kantor cabang offices), 616 sub-branch offices (including
pembantu (termasuk 75 kantor cabang 75 sharia sub-branch offices)(unaudited).
pembantu syariah) (tidak diaudit).
Pada tanggal 31 Desember 2022, Bank As of December 31, 2022, the Bank has 110
memiliki 110 kantor cabang (termasuk 30 branch offices (including 30 sharia branch
kantor cabang syariah), 606 kantor cabang offices), 606 sub-branch offices (including
pembantu (termasuk 69 kantor cabang 69 sharia sub-branch offices), and 5 sharia cash
pembantu syariah), dan 5 kantor kas syariah offices (unaudited).
(tidak diaudit).
17
Page 469
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Rekapitalisasi b. Recapitalization
Pada tanggal 28 Mei 1999, Pemerintah On May 28, 1999, the Government issued
mengeluarkan Peraturan Pemerintah No. 52 Government Regulation No. 52 of 1999
Tahun 1999 tentang penambahan penyertaan regarding the increase in the Government’s
Pemerintah pada Bank dalam rangka capital participation in the Bank within the
Program Rekapitalikassasi yang dijalankan framework of the Government’s
oleh Pemerintah dengan nilai setinggi- Recapitalization Program for a maximum
tingginya sebesar Rp11.200.000. Pada amount of Rp11,200,000. On August 21, 2000,
tanggal 21 Agustus 2000, Pemerintah the Government issued Government
mengeluarkan Peraturan Pemerintah No. 68 Regulation No. 68 of 2000 regarding the
Tahun 2000 tentang penambahan modal increase in the Government’s capital
Pemerintah pada Bank dalam rangka participation in the Bank within the framework
Program Rekapitalisasi yang dijalankan oleh of the Government’s Recapitalization Program
Pemerintah dengan nilai setinggi-tingginya for a maximum amount of Rp2,805,000 so that
sebesar Rp2.805.000, sehingga tambahan the additional Government capital participation
penyertaan Pemerintah keseluruhan menjadi would become Rp14,005,000. The increase in
sebesar Rp14.005.000. Penambahan modal the Government participation was settled
tersebut dilakukan melalui penerbitan obligasi through the issuance to the Bank of the
rekapitalisasi Pemerintah untuk Bank sebesar government’s recapitalization bonds amounting
Rp9.803.500 dan Rp4.201.500 masing- to Rp9,803,500 and Rp4,201,500 on July 25,
masing pada tanggal 25 Juli 2000 dan 2000 and October 31, 2000, respectively.
31 Oktober 2000.
Pada tanggal 28 Februari 2001, Direksi Bank On February 28, 2001, the Bank’s Directors and
dan Menteri Keuangan menandatangani the Ministry of Finance entered into a
Kontrak Manajemen yang berisikan antara Management Contract which includes, among
lain bahwa jumlah kebutuhan rekapitalisasi others, the total final recapitalization
akhir Bank adalah sebesar Rp13.843.540 dan requirement of the Bank of Rp13,843,540 and
kelebihan obligasi rekapitalisasi sebesar the excess recapitalization bonds of Rp161,460
Rp161.460 harus dikembalikan kepada which should be returned to the Government.
Pemerintah. Pada tanggal 5 November 2001, On November 5, 2001, the Bank returned such
kelebihan obligasi rekapitalisasi tersebut excess recapitalization bonds to the
dikembalikan kepada Pemerintah. government.
Sebagai tindak lanjut dari Kontrak Manajemen As a result of the Management Contract, the
tersebut, Menteri Keuangan Republik Ministry of Finance issued Regulation
Indonesia mengeluarkan Peraturan Menteri No. 40/PMK.06/2008 dated February 29, 2008
Keuangan No. 40/PMK.06/2008 tanggal regarding the determination of the final amount
29 Februari 2008 tentang penetapan nilai of the Government’s required capital
akhir kebutuhan rekapitalisasi Bank sebesar contribution to the Bank amounting to
Rp13.843.540 dan pelaksanaan hak-hak Rp13,843,540 and implementation of the
pemerintah yang timbul sebagai akibat Government’s rights as a result of the additional
penambahan penyertaan modal negara contributed capital by the Republic of Indonesia
Republik Indonesia ke dalam modal PT Bank to the capital of PT Bank Tabungan Negara
Tabungan Negara (Persero) dalam rangka (Persero), as a limited liability company, in
program rekapitalisasi bank umum dengan relation to the commercial banks’
mengkonversi menjadi 13.843.540 lembar recapitalization program through conversion of
saham yang diterbitkan oleh Bank dengan additional capital to 13,843,540 shares of stock,
nominal Rp1.000.000 (Rupiah penuh) per which were issued by the Bank with a par value
lembar. Peraturan ini berdaya laku surut sejak of Rp1,000,000 (full Rupiah) per share. This
tanggal 31 Mei 2007. regulation was applied retroactively since
May 31, 2007.
18
Page 470
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penerbitan Surat Berharga Bank c. Issuance of Bank Securities
Bank telah menerbitkan obligasi sebanyak The Bank issued 25 (twenty-five) series of
25 (dua puluh lima) kali penerbitan, 1 (satu) bonds, 1 (one) series of subordinated bond, 1
kali penerbitan instrumen obligasi subordinasi, (one) series of global, 7 (seven) series of long
1 (satu) kali penerbitan global bond, 7 (tujuh) term notes, 2 (two) sukuk mudharabah from
kali penerbitan surat hutang jangka panjang, 2 July 25, 1989 to December 31, 2024, with the
(dua) kali penerbitan sukuk mudharabah sejak details as follows:
tanggal 25 Juli 1989 sampai dengan tanggal
31 Desember 2024 dengan rincian sebagai
berikut:
Nama Obligasi/ Jumlah Nominal/ Jangka Waktu/ Jatuh Tempo/ Tingkat Bunga/
Name of Bonds Nominal Amount Term Maturity Date Interest
Rupiah
Obligasi BTN I/ 50.000 5 tahun/years 25 Juli/ 18,75% tetap/
BTN Bonds I July 25, 1994*) fixed
Obligasi BTN II/ 50.000 5 tahun/years 1 Juni/ 16,25% tetap/
BTN Bonds II June 1,1995*) fixed
Obligasi BTN III/ 50.000 5 tahun/years 11 November/ 20,00% tetap/
BTN Bonds III November 11, 1996*) fixed
Obligasi BTN IV/ 100.000 5 tahun/years 23 Januari/ 17,00% tetap/
BTN Bonds IV January 23, 1996*) fixed
Obligasi BTN V/ 150.000 5 tahun/years 31 Juli/ 15,25% tetap untuk tahun pertama
BTN Bonds V July 31,1998*) dan kedua, mengambang untuk
tahun berikutnya hingga jatuh tempo/
15.25% fixed for first and second
years, in for remaining years
until maturity
Obligasi BTN VI/ 350.000 5 tahun/years 21 Desember/ 17,25% tetap untuk tahun pertama,
BTN Bonds VI December 21, 2000*) mengambang untuk tahun
berikutnya hingga jatuh tempo/
17.25% fixed for first year, floating
for remaining years until maturity
Obligasi BTN VII/ 200.000 5 tahun/years 22 Juli/ 17,125% tetap untuk tahun
BTN Bonds VII July 22, 2001*) pertama, mengambang untuk
tahun berikutnya hingga jatuh tempo/
17.125% fixed for first year, floating
for remaining years until maturity
Obligasi BTN VIII/ 400.000 5 tahun/years 18 Juli/ 14,15% tetap/
BTN Bonds VIII July 18, 2002*) fixed
Obligasi BTN IX/ 750.000 5 tahun/years 2 Oktober/ 12,50% tetap/
BTN Bonds IX October 2, 2008*) fixed
Obligasi BTN X/ 750.000 5 tahun/years 25 Mei/ 12,20% tetap/
BTN Bonds X May 25, 2009*) fixed
Obligasi BTN XI/ 750.000 5 tahun/years 6 Juli/ 12,00% tetap/
BTN Bonds XI July 6, 2010*) fixed
Obligasi BTN XII/ 1.000.000 10 tahun/years 19 September/ 12,75% tetap/
BTN Bonds XII September 19, 2016*) fixed
Obligasi BTN XIII A/ 300.000 3 tahun/years 29 Mei/ 11,75% tetap/
BTN Bonds XIII A May 29, 2012*) fixed
Obligasi BTN XIII B/ 300.000 4 tahun/years 29 Mei/ 12,00% tetap/
BTN Bonds XIII B May 29, 2013*) fixed
Obligasi BTN XIII C/ 900.000 5 tahun/years 29 Mei/ 12,25% tetap/
BTN Bonds XIII C May 29, 2014*) fixed
Obligasi BTN XIV/ 1.650.000 10 tahun/years 11 Juni/ 10,25% tetap/
BTN Bonds XIV June 11, 2020*) fixed
Obligasi BTN XV/ 1.300.000 10 tahun/years 28 Juni/ 9,50% tetap/
BTN Bonds XV June 28, 2021*) fixed
*) Bank telah melakukan pelunasan obligasi yang diterbitkan pada *) The Bank has made the repayment of bonds issued on maturity date.
tanggal jatuh temponya.
19
Page 471
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penerbitan Surat Berharga Bank (lanjutan) c. Issuance of Bank Securities (continued)
Bank telah menerbitkan obligasi sebanyak The Bank issued 25 (twenty-five) series of
25 (dua puluh lima) kali penerbitan, 1 (satu) bonds, 1 (one) series of subordinated bond, 1
kali penerbitan instrumen obligasi subordinasi, (one) series of global, 7 (seven) series of long
1 (satu) kali penerbitan global bond, 7 (tujuh) term notes, 2 (two) sukuk mudharabah from
kali penerbitan surat hutang jangka panjang, 2 July 25, 1989 to December 31, 2024, with the
(dua) kali penerbitan sukuk mudharabah sejak details as follows: (continued)
tanggal 25 Juli 1989 sampai dengan tanggal
31 Desember 2024 dengan rincian sebagai
berikut: (lanjutan)
Nama Obligasi/ Jumlah Nominal/ Jangka Waktu/ Jatuh Tempo/ Tingkat Bunga/
Name of Bonds Nominal Amount Term Maturity Date Interest
Rupiah
Obligasi Berkelanjutan I 2.000.000 10 tahun/years 5 Juni/ 7,90% tetap/
Tahap I BTN/ June 5, 2022*) fixed
Continuing Bonds I
Phase I BTN
Obligasi Berkelanjutan I 2.000.000 10 tahun/years 27 Maret/ 7,90% tetap/
Tahap II BTN/ March 27, 2023*) fixed
Continuing Bonds I
Phase II BTN
Obligasi Berkelanjutan II
Tahap I BTN/
Continuing Bonds II
Phase I BTN
Seri A/A Series 900.000 3 tahun/years 8 Juli/ 9,63% tetap/
July 8, 2018*) fixed
Seri B/B Series 500.000 5 tahun/years 8 Juli/ 9,88% tetap/
July 8, 2020*) fixed
Seri C/C Series 800.000 7 tahun/years 8 Juli/ 10,00% tetap/
July 8, 2022*) fixed
Seri D/D Series 800.000 10 tahun/years 8 Juli/ 10,50% tetap/
July 8, 2025 fixed
Obligasi Berkelanjutan II
Tahap II BTN/
Continuing Bonds II
Phase II BTN
Seri A/A Series 1.347.000 3 tahun/years 30 Agustus/ 8,20% tetap/
August 30, 2019*) fixed
Seri B/B Series 1.653.000 5 tahun/years 30 Agustus/ 8,75% tetap/
August 30, 2021*) fixed
Obligasi Berkelanjutan III
Tahap I BTN/
Continuing Bonds III
Phase I BTN
Seri A/A Series 1.466.000 3 tahun/years 13 Juli/ 8,30% tetap/
July 13, 2020*) fixed
Seri B/B Series 1.295.000 5 tahun/years 13 Juli/ 8,50% tetap
July 13, 2022*) fixed
Seri C/C Series 853.000 7 tahun/years 13 Juli/ 8,70% tetap/
July 13, 2024*) fixed
Seri D/D Series 1.386.000 10 tahun/years 13 Juli/ 8,90% tetap/
July 13, 2027 fixed
Obligasi Berkelanjutan III
Tahap II BTN/
Continuing Bonds III
Phase II BTN
Seri A/A Series 1.756.500 1 tahun/year 8 Juli/ 7,75% tetap/
July 8, 2020*) fixed
Seri B/B Series 1.168.000 3 tahun/years 28 Juni/ 8,75% tetap
June 28, 2022*) fixed
Seri C/C Series 1.219.500 5 tahun/years 28 Juni/ 9,00% tetap/
June 28, 2024*) fixed
*) Bank telah melakukan pelunasan obligasi yang diterbitkan pada *) The Bank has made the repayment of bonds issued on maturity date.
tanggal jatuh temponya.
**) Bank telah melakukan opsi beli kembali pada 25 Mei 2009 **) The Bank has exercised the call options on May 25, 2009
20
Page 472
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penerbitan Surat Berharga Bank (lanjutan) c. Issuance of Bank Securities (continued)
Bank telah menerbitkan obligasi sebanyak The Bank issued 25 (twenty-five) series of
25 (dua puluh lima) kali penerbitan, 1 (satu) bonds, 1 (one) series of subordinated bond, 1
kali penerbitan instrumen obligasi subordinasi, (one) series of global, 7 (seven) series of long
1 (satu) kali penerbitan global bond, 7 (tujuh) term notes, 2 (two) sukuk mudharabah from
kali penerbitan surat hutang jangka panjang, 2 July 25, 1989 to December 31, 2024, with the
(dua) kali penerbitan sukuk mudharabah sejak details as follows: (continued)
tanggal 25 Juli 1989 sampai dengan tanggal
31 Desember 2024 dengan rincian sebagai
berikut: (lanjutan)
Nama Obligasi/ Jumlah Nominal/ Jangka Waktu/ Jatuh Tempo/ Tingkat Bunga/
Name of Bonds Nominal Amount Term Maturity Date Interest
Rupiah
Obligasi Berkelanjutan IV
Tahap I BTN/
Continuing Bonds IV
Phase I BTN
Seri A/A Series 577.000 1 tahun/year 29 Agustus/ 6,75% tetap/
August 29, 2021*) fixed
Seri B/B Series 727.000 3 tahun/years 19 Agustus/ 7,80% tetap
August 19, 2023*) fixed
Seri C/C Series 196.000 5 tahun/years 19 Agustus/ 8,40% tetap/
August 19, 2025 fixed
Obligasi Berkelanjutan IV
Tahap II BTN/
Continuing Bonds IV
Phase II BTN
Seri A/A Series 600.000 3 tahun/year 24 Mei/ 5,50% tetap/
May 24, 2025 fixed
Seri B/B Series 400.000 5 tahun/years 24 Mei/ 6,00% tetap/
May 24, 2027 fixed
Obligasi Subordinasi BTN I/ 250.000 10 tahun/years 25 Mei/ 12,60% tetap untuk tahun pertama
Subordinated Bonds BTN I May 25, 2014**) sampai tahun kelima, 22,60% tetap
untuk tahun keenam sampai tahun
kesepuluh jika Bank tidak melakukan
opsi beli pada tahun kelima sejak
tanggal penerbitan/
12.60% fixed for first year until fifth
year, 22.60% fixed for sixth year
until tenth year if the Bank does not
exercise its option to buyback on the fifth
year since the issuance date
Surat Hutang Jangka Panjang BTN 10.186 16 tahun/years 17 Juni/ 1,37% tetap/
Tahap I 2021/ June 17, 2037 fixed
Long Term Notes BTN
Phase 1 2021
Surat Hutang Jangka Panjang BTN 47.740 14 tahun/years 12 Oktober/ 1,37% tetap/
Seri A 2022/ October 12, 2036 fixed
Long Term Notes BTN
Series A 2022
Surat Hutang Jangka Panjang BTN 79.379 15 tahun/years 12 April/ 0,55% tetap/
Seri B 2022/ April 12, 2037 fixed
Long Term Notes BTN
Series B 2022
Surat Hutang Jangka Panjang BTN 210.866 15 tahun/years 14 Juni/ 0,55% tetap/
Tahap I 2022. June 14, 2037 fixed
Long Term Notes BTN
Phase I 2022
Surat Hutang Jangka Panjang BTN 131.185 14 tahun/years 28 Maret/ 0,55% tetap/
Tahap II 2022/ March 28, 2037 fixed
Long Term Notes BTN
Phase II 2022
Surat Hutang Jangka Panjang BTN 35.898 14 tahun/years 28 April/ 0,55% tetap/
Tahap I 2023/ April 28, 2037 fixed
Long Term Notes BTN
Phase I 2023
Surat Hutang Jangka Panjang BTN 404.745 14 tahun/years 15 September/ 1,37% tetap/
Tahap II 2023/ September 15, 2037 fixed
Long Term Notes BTN
Phase II 2023
Surat Hutang Jangka Panjang BTN 6.242 15 tahun/years 27 December/ 0,55% tetap/
Seri A 2023/ December 27, 2038 fixed
Long Term Notes BTN Series A 2023
*) Bank telah melakukan pelunasan obligasi yang diterbitkan pada *) The Bank has made the repayment of bonds issued on maturity date.
tanggal jatuh temponya.
**) Bank telah melakukan opsi beli kembali pada 25 Mei 2009 **) The Bank has exercised the call options on May 25, 2009
21
Page 473
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penerbitan Surat Berharga Bank (lanjutan) c. Issuance of Bank Securities (continued)
Bank telah menerbitkan obligasi sebanyak The Bank issued 25 (twenty-five) series of
25 (dua puluh lima) kali penerbitan, 1 (satu) bonds, 1 (one) series of subordinated bond, 1
kali penerbitan instrumen obligasi subordinasi, (one) series of global, 7 (seven) series of long
1 (satu) kali penerbitan global bond, 7 (tujuh) term notes, 2 (two) sukuk mudharabah from
kali penerbitan surat hutang jangka panjang, 2 July 25, 1989 to December 31, 2024, with the
(dua) kali penerbitan sukuk mudharabah sejak details as follows: (continued)
tanggal 25 Juli 1989 sampai dengan tanggal
31 Desember 2024 dengan rincian sebagai
berikut: (lanjutan)
Nama Obligasi/ Jumlah Nominal/ Jangka Waktu/ Jatuh Tempo/ Tingkat Bunga/
Name of Bonds Nominal Amount Term Maturity Date Interest
Rupiah
Surat Hutang Jangka Panjang BTN 234.542 14 tahun/years 27 December/ 1,37% tetap/
Seri B 2023/ December 27, 2037 fixed
Long Term Notes BTN
Series B 2023
Surat Hutang Jangka Panjang BTN 203.351 14 tahun/years 7 Agustus/ 1,37% tetap/
Tahun 2024/ August 7, 2038 fixed
Long Term Notes BTN
2024
Surat Hutang Jangka Panjang BTN 312.678 14 tahun/years 27 Desember/ 1,37% tetap/
Tahap V 2024/ December 27, 2038 fixed
Long Term Notes BTN
Phase V 2024
Surat Hutang Jangka Panjang BTN 147.909 14 tahun/years 23 Desember/ 1,37% tetap/
Tahap VI 2024/ December 23, 2038 fixed
Long Term Notes BTN
Phase VI 2024
Sukuk BTN I Tahun 2023 92.553 15,5 tahun/years 28 Oktober/ 11,00%***
Tahap I/ October 28, 2036
Sukuk BTN Phase I 2023
Sukuk BTN I Tahun 2023 175.039 13 tahun/years 27 Desember/ 27,40%****
Tahap II/ December 27, 2036
Sukuk BTN Phase II 2023
Sukuk BTN I Tahun 2024 80.956 13 tahun/years 27 Desember/ 27,40%****
Tahap III/ December 27, 2037
Sukuk BTN Phase III 2024
Sukuk BTN I Tahun 2024 52.444 13 tahun/years 23 September/ 27,40%****
Tahap IV/ September 23, 2038
Sukuk BTN Phase IV 2024
Dolar Amerika Serikat/United States Dollar
BBTN September or Global Bond 2020/ 300.000.000 5 tahun/years 23 Januari/ 4,20% tetap/
BBTN September or Global Bond 2020 January 23, 2025 fixed
***) 11% dari pendapatan yang dibagi hasilkan dengan indikasi bagi ***) 11% of the income generated with the indication of profit sharing of
hasil sebesar 0,55% per tahun. 0.55% per year
****) 27,40% dari pendapatan yang dibagi hasilkan dengan indikasi ****) 27.40% of the income generated with the indication of profit sharing
bagi hasil sebesar 1,37% per tahun. of 1.37% per year
d. Penawaran Umum Saham Perdana (IPO) d. Initial Public Offering (IPO)
Bank telah memperoleh izin untuk melakukan The Bank obtained a permit to undertake a
Penawaran Umum sesuai dengan Public Offering based on the approval of the
persetujuan Dewan Perwakilan Rakyat House of Representatives of the Republic
Republik Indonesia yang tertuang dalam of Indonesia in its Chairman Letter
Surat Ketua Dewan Perwakilan Rakyat No. PW.01/3104/DPRRI/V/2009 dated May 29,
Republik Indonesia No.PW.01/3104/ 2009 and was enacted by the Government as
DPRRI/V/2009 tanggal 29 Mei 2009, serta stipulated by the Republic of Indonesia
penetapan dari Pemerintah sebagaimana Government Regulation No. 66 of 2009 and
tertuang dalam Peraturan Pemerintah circulated in State Gazette No. 167 dated
Republik Indonesia No. 66 tahun 2009 dan November 16, 2009 regarding the amendment
diundangkan dalam Lembaran Negara of the stock ownership structure of the State
No.167 tanggal 16 November 2009 tentang through Initial Public Offering of the shares of
Perubahan Struktur Kepemilikan Saham PT Bank Tabungan Negara (Persero).
Negara Melalui Penerbitan dan Penjualan
Saham Baru Pada PT Bank Tabungan
Negara (Persero).
22
Page 474
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Penawaran Umum Saham Perdana (IPO) d. Initial Public Offering (IPO) (continued)
(lanjutan)
Berdasarkan Surat Badan Pengawas Pasar Based on Letter No. S-10523/BL/2009 of the
Modal dan Lembaga Keuangan (BAPEPAM- Capital Market and Financial Institutions
LK) No. S-10523/BL/2009 tanggal Supervisory Agency (BAPEPAM-LK) dated
8 Desember 2009, pernyataan pendaftaran December 8, 2009, the Registration Statement
yang diajukan Bank dalam rangka IPO submitted by the Bank relating to the IPO of
sejumlah 6.353.999.999 lembar Saham Biasa 6,353,999,999 ordinary shares Series B of the
Atas Nama Seri B milik Negara Republik Republic of Indonesia and 2,360,057,000 new
Indonesia dan 2.360.057.000 lembar Saham ordinary shares Series B, at par value of Rp500
Biasa Atas Nama Seri B baru, dengan nilai (full Rupiah) per share to the public, became
nominal sebesar Rp500 (Rupiah penuh) effective on December 8, 2009. The shares
setiap saham kepada masyarakat telah which were offered to the public, were listed and
menjadi efektif pada tanggal traded on the Indonesia Stock Exchange on
8 Desember 2009. Saham yang ditawarkan December 17, 2009, with the selling price of
tersebut dicatatkan dan mulai Rp800 (full Rupiah) per share.
diperdagangkan di Bursa Efek Indonesia pada
tanggal 17 Desember 2009 dengan harga jual
Rp800 (Rupiah penuh) per saham.
Berkaitan dengan penawaran umum saham In relation to the Initial Public Offering of the
perdana, Bank telah mengimplementasikan shares, the Bank implemented the
program kepemilikan saham oleh Manajemen Management and Employee Stock Allocation
dan Karyawan (Management and Employee (MESA) program. MESA program is allocated
Stock Allocation/MESA). Program MESA with a maximum of 9.62% of the newly issued
diberikan maksimal 9,62% dari saham baru shares for registered employees as of
yang diterbitkan kepada karyawan yang December 31, 2009. The MESA Program
tercatat pada tanggal 31 Desember 2009. became effective on September 17, 2009 and
Program MESA tersebut telah efektif pada all qualified employees availed of the program
tanggal 17 September 2009 dan seluruh consisting of 226,928,500 Series B shares (with
karyawan yang memiliki kualifikasi telah par value of Rp500 per share) with a purchase
mengambil program tersebut dengan jumlah price of Rp640 per share (after share price
lembar saham biasa atas nama Seri B discount of 20% from the initial public offering
sebanyak 226.928.500 lembar (nilai nominal price of Rp800 per share) and a lock up period
Rp500 per lembar saham) dengan harga beli until six months.
Rp640 per lembar saham (setelah diskon 20%
dari harga penawaran perdana sebesar
Rp800 per lembar saham) dengan masa lock
up selama enam bulan.
Diskon harga saham untuk program MESA In relation to the Initial Public Offering of the
menjadi beban Bank di tahun 2009, yaitu share price discount for MESA program was
sebesar 20% atau Rp41.353, yang termasuk recognized as the Bank’s expense in 2009,
beban pajak penghasilan. amounting to 20% or Rp41,353 including the
income tax expense.
23
Page 475
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
e. Program Opsi Kepemilikan Saham untuk e. Management & Employee Stock Option Plan
Manajemen dan Karyawan (MESOP)
Sesuai dengan RUPS Luar Biasa tanggal 12 In accordance with the Extraordinary GMS on
Oktober 2009, pemegang saham menyetujui 12 October 2009, shareholders approved the
penerbitan saham opsi sebanyak issuance of 363,085,500 share options which
363.085.500 lembar saham yang akan will be implemented in 3 (three) stages. Stock
dilaksanakan dalam 3 (tiga) tahap. Opsi options are granted to management and
saham diberikan kepada manajemen dan employees in certain positions and titles who
karyawan pada posisi dan jabatan tertentu meet the specified requirements (Management
yang memenuhi Persyaratan yang telah & Employee Stock Option Plan (MESOP)).
ditetapkan (Management & Employee Stock
Option Plan (MESOP)).
Manajemen dan karyawan Bank telah The Bank's management and employees have
melakukan eksekusi atas opsi saham yang executed share options starting in 2011 with
dimulai tahun 2011 dengan rincian untuk details for MESOP I with the end of the option
MESOP I dengan akhir hak opsi pada tahun rights in 2014 amounting to 145,234,500,
2014 sebanyak 145.234.500, MESOP II MESOP II with the end of the option rights in
dengan akhir hak opsi pada tahun 2015 2015 amounting to 108,925,500 shares, and
sebanyak 108.925.500 lembar saham, dan MESOP III with the end of the option rights in
MESOP III dengan akhir hak opsi pada tahun 2016 amounting to 108,925,500 shares. The
2016 sebanyak 108.925.500 lembar saham. agio from the execution in 2011 was Rp94,733,
Agio yang timbul dari eksekusi tersebut untuk in 2012 it was Rp6,349, in 2013 it was
tahun 2011 adalah sebesar Rp94.733, tahun Rp232,261, in 2014 it was Rp2,372, in 2015 it
2012 adalah sebesar Rp6.349, tahun 2013 was Rp18,462, in 2016 it was amounting to
adalah sebesar Rp232.261, tahun 2014 Rp7,856.
adalah sebesar Rp2.372, tahun 2015 adalah
sebesar Rp18.462, tahun 2016 adalah
sebesar Rp7.856.
f. Penawaran Umum Saham Terbatas I f. Limited Public Offering I
Untuk memperkuat struktur permodalan, To Strengthen the capital structure, through the
melalui persetujuan Rapat Umum Pemegang approval of the Extraordinary General Meeting
Saham Luar Biasa tanggal 7 November 2012 of Shareholders on November 7, 2012 and on
dan Surat Badan Pengawas Pasar Modal dan Letter No. S-13001/BL/2012 of the Capital
Lembaga Keuangan (BAPEPAM-LK) No. S- Market and Financial Institutions Supervisory
13001/BL/2012 tanggal 6 November 2012, Agency (BAPEPAM-LK) dated November 6,
Bank melakukan Penawaran Umum Terbatas 2012, the Bank undertook a Limited Public
I (“PUT I”) dalam rangka penerbitan Hak Offering I (“LPO I”) through the issuance of pre-
Memesan Efek Terlebih Dahulu (HMETD) emptive rights of 1,512,857,500 Class B shares
sebanyak 1.512.857.500 saham Seri B with a par value per share of Rp500 (full
dengan nilai nominal sebesar Rp500 (nilai amount). Each holder of 555,000 share was
penuh) setiap saham. Setiap pemegang entitled to buy 94,943 new shares for
555.000 saham lama berhak membeli 94.943 Rp1,235.00 (full amount) per share. As a result
saham baru dengan harga Rp1.235,00 (nilai of LPO I, the Bank increased its capital by
penuh) setiap saham. Dari PUT I ini, Bank 1,512,857,500 Class B shares issued to the
meningkatkan modal sahamnya sebanyak public on December 04, 2012 and the LPO I
1.512.857.500 lembar saham Seri B yang listed in the Indonesia Stock Exchanges.
diterbitkan kepada masyarakat umum pada
tanggal 4 Desember 2012 dan terdaftar di
Bursa Efek Indonesia.
24
Page 476
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
g. Penawaran Umum Saham Terbatas II g. Limited Public Offering II
Untuk memperkuat struktur permodalan, To Strengthen the capital structure, through the
melalui persetujuan Rapat Umum Pemegang approval of the Extraordinary General Meeting
Saham Luar Biasa tanggal 18 Oktober 2022 of Shareholders on October 18, 2022 and Letter
dan surat OJK No. S-264/D.04/2022 tanggal from OJK No. S-264/D.04/2022 dated
14 Desember 2022 perihal Pemberitahuan December 14, 2022 about Notification of
Efektifnya Pernyataan Pendaftaran, Bank Effectiveness of Registration Statement, the
melakukan Penawaran Umum Terbatas II Bank undertook a Limited Public Offering II
(“PUT II”) dalam rangka penerbitan Hak (“LPO II”) through the issuance of pre-emptive
Memesan Efek Terlebih Dahulu (HMETD) rights of 3,444,444,413 Class B shares with a
sebanyak 3.444.444.413 saham Seri B par value per share of Rp500 (full amount).
dengan nilai nominal sebesar Rp500 (nilai Each holder of 100,000,000 share was entitled
penuh) setiap saham. Setiap pemegang to buy 32,525,443 new shares for Rp1,200.00
100.000.000 saham lama berhak membeli (full amount) per share. As a result of LPO II,
32.525.443 saham baru dengan harga the Bank increased its capital by 3,444,444,413
Rp1.200,00 (nilai penuh) setiap saham. Dari Class B shares issued to the public on January
PUT II ini, Bank meningkatkan modal 10, 2023 and the LPO II listed in the Indonesia
sahamnya sebanyak 3.444.444.413 lembar Stock Exchanges.
saham Seri B yang diterbitkan kepada
masyarakat umum pada tanggal 10 Januari
2023 dan terdaftar di Bursa Efek Indonesia.
h. Dewan Komisaris, Direksi, Dewan h. Boards of Commissioners, Directors, Sharia
Pengawas Syariah, Komite Audit dan Supervisory Board, Audit Committee and
Karyawan Employees
Berdasarkan Rapat Umum Pemegang Saham Based on the Bank’s The Annual General
Tahunan (RUPST) Bank tanggal 6 Maret Meeting of Shareholders (AGMS) held on
2024, dengan Akta Risalah RUPST No. 06 March 6, 2024, as stated under the Deed of
tanggal 6 Maret 2024 yang dibuat oleh Notaris AGMS Minutes No. 06 on March 6, 2024, by
Ashoya Ratam, S.H., M.Kn., susunan Dewan Notary Ashoya Ratam, S.H., M.Kn., the
Komisaris Bank adalah sebagai berikut: composition of the Bank’s Board of
Commissioners are as follows:
31 Desember 2024 December 31, 2024
Komisaris Utama/Independen Chandra M. Hamzah President/Independent Commissioner
Wakil Komisaris Utama/Independen Iqbal Latanro Vice President/Independent Commissioner
Komisaris Andin Hadiyanto Commissioner
Komisaris Herry Trisaputra Zuna Commissioner
Komisaris Himawan Arief Sugoto Commissioner
Komisaris Independen Armand Bachtiar Arief Independent Commissioner
Komisaris Independen Sentot A. Sentausa Independent Commissioner
Komisaris Independen Bambang Widjanarko* Independent Commissioner
Komisaris Independen Adi Sulistyowati* Independent Commissioner
* Diangkat sebagai anggota Dewan Komisaris PT Bank Tabungan * Appointed as a member of Board of Commissioners of PT Bank
Negara (Persero) Tbk berdasarkan hasil keputusan RUPS Tabungan Negara (Persero) Tbk based on the Annual General Meeting
Tahunan Perseroan tanggal 6 Maret 2024 dan telah efektif of Shareholders dated March 6, 2024 has effectively served since
menjabat sejak memperoleh persetujuan OJK pada tanggal 7 receiving OJK approval on October 7, 2024 based on OJK Letter No.
Oktober 2024 berdasarkan Surat OJK No. SR-438/PB.02/2024 SR-438/PB.02/2024 dated October 7, 2024.
tanggal 7 Oktober 2024.
25
Page 477
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
h. Dewan Komisaris, Direksi, Dewan h. Boards of Commissioners, Directors, Sharia
Pengawas Syariah, Komite Audit dan Supervisory Board, Audit Committee and
Karyawan (lanjutan) Employees (continued)
Berdasarkan Rapat Umum Pemegang Saham Based on the Bank’s The Annual General
Tahunan (RUPST) Bank tanggal 16 Maret Meeting of Shareholders held on March 16,
2023, dengan berita acara No. 16 yang dibuat 2023, as stated under the notarial No. 16 by
oleh Notaris Ashoya Ratam, S.H., M.Kn., Notary Ashoya Ratam, S.H., M.Kn., the
susunan Dewan Komisaris Bank adalah composition of the Bank’s Board of
sebagai berikut: Commissioners are as follows:
31 Desember 2023 December 31, 2023
Komisaris Utama/Independen Chandra M. Hamzah President/Independent Commissioner
Wakil Komisaris Utama/Independen Iqbal Latanro Vice President/Independent Commissioner
Komisaris Independen Armand Bachtiar Arief Independent Commissioner
Komisaris Independen Ahdi Jumhari Luddin** Independent Commissioner
Komisaris Independen Sentot A. Sentausa Independent Commissioner
Komisaris Andin Hadiyanto Commissioner
Komisaris Herry Trisaputra Zuna Commissioner
Komisaris Himawan Arief Sugoto Commissioner
Komisaris Mohamad Yusuf Permana* Commissioner
* Diangkat sebagai anggota Dewan Komisaris PT Bank Tabungan * Appointed as a member of Board of Commissioners of PT Bank
Negara (Persero) Tbk berdasarkan hasil keputusan RUPS Luar Tabungan Negara (Persero) Tbk based on the Annual General Meeting
Biasa Perseroan tanggal 11 Januari 2023 dan telah efektif pada of Shareholders dated January 11, 2023 and has been effective on June
tanggal 07 Juni 2023 berdasarkan Keputusan Dewan Komisioner 7, 2023 based on Financial Service Authority’s Decision No. KEPR-
OJK No. KEPR-46/D.03/2023 tanggal 07 Juni 2023. 46/D.03/2023 dated June 7, 2023.
** Berakhir masa jabatan tanggal 12 Agustus 2023 karena meninggal ** Ends of term of positions on August 12, 2023 due to passed away.
dunia.
Berdasarkan Rapat Umum Pemegang Saham Based on the Bank’s The Annual General
Tahunan (RUPST) Bank tanggal 2 Maret Meeting of Shareholders held on March 2,
2022, dengan berita acara No. 04 yang dibuat 2022, as stated under the notarial No. 04 by
oleh Notaris Ashoya Ratam, S.H., M.Kn., Notary Ashoya Ratam, S.H., M.Kn., the
susunan Dewan Komisaris Bank adalah composition of the Bank’s Board of
sebagai berikut: Commissioners are as follows:
31 Desember 2022 December 31, 2022
Komisaris Utama/Independen Chandra M. Hamzah President/Independent Commissioner
Wakil Komisaris Utama/Independen Iqbal Latanro Vice President/Independent Commissioner
Komisaris Heru Budi Hartono**** Commissioner
Komisaris Andin Hadiyanto Commissioner
Komisaris Herry Trisaputra Zuna*** Commissioner
Komisaris Himawan Arief Sugoto** Commissioner
Komisaris Independen Armand Bachtiar Arief Independent Commissioner
Komisaris Independen Ahdi Jumhari Luddin Independent Commissioner
Komisaris Independen Sentot A. Sentausa* Independent Commissioner
* Diangkat sebagai Anggota Komisaris PT Bank Tabungan Negara * Appointed as the Board of Commissioner of PT Bank Tabungan
(Persero) Tbk berdasarkan hasil keputusan RUPS Tahunan Negara (Persero) Tbk, based on the Annual General Meeting of
Perseroan tanggal 2 Maret 2022 dan telah efektif pada tanggal 8 Shareholder dated March 2, 2022 and has been effective on August
Agustus 2022 berdasarkan Keputusan Dewan Komisioner OJK 8, 2022 based on Financial Service Authority’s Decision No.
No. 31/KDK.03/2022 tanggal 8 Agustus 2022. 31/KDK.03/2022 dated August 8, 2022.
** Diangkat sebagai Anggota Komisaris PT Bank Tabungan Negara ** Appointed as the Board of Commissioner of PT Bank Tabungan
(Persero) Tbk berdasarkan hasil keputusan RUPS Tahunan Negara (Persero) Tbk, based on the Annual General Meeting of
Perseroan tanggal 2 Maret 2022 dan telah efektif pada tanggal 3 Shareholder dated March 2, 2022 and has been effective on October
Oktober 2022 berdasarkan Keputusan Dewan Komisioner OJK 3, 2022 based on Financial Service Authority’s Decision No. KEP-
No. KEP-149/D.03/2022 tanggal 3 Oktober 2022. 149/D.03/2022 dated October 3, 2022.
*** Diangkat sebagai Anggota Komisaris PT Bank Tabungan Negara *** Appointed as the Board of Commissioner of PT Bank Tabungan
(Persero) Tbk berdasarkan hasil keputusan RUPS Tahunan Negara (Persero) Tbk, based on the Annual General Meeting of
Perseroan tanggal 2 Maret 2022 dan telah efektif pada tanggal 11 Shareholder dated March 2, 2022 and has been effective on October
Oktober 2022 berdasarkan Keputusan Dewan Komisioner OJK 11, 2022 based on Financial Service Authority’s Decision No. KEP-
No. KEP-162/D.03/2022 tanggal 11 Oktober 2022. 162/D.03/2022 dated October 11, 2022.
****Berdasarkan Surat Perseroan No. 582/DIR/CSD/X/2022 perihal **** Based on Company Letter No. 582/DIR/CSD/X/2022 regarding Report
Laporan Informasi atau Fakta Material tertanggal 14 Oktober on Material Information or Facts dated October 14, 2022, Heru Budi
2022, masa jabatan Heru Budi Hartono selaku anggota Dewan Hartono's term of office as a member of the Company's Board of
Komisaris Perseroan berakhir sejak pelantikan dirinya menjadi Commissioners ended since his inauguration as Acting Governor of
Penjabat Gubernur Daerah Khusus Ibukota Jakarta pada tanggal the Special Capital Region of Jakarta on October 17, 2022. In
17 Oktober 2022. Sehubungan dengan berakhirnya masa jabatan connection with the expiration of Heru Budi Hartono, the Company will
Heru Budi Hartono tersebut, Perseroan akan menyelenggarakan hold a General Meeting of Shareholders to comply with the provisions
Rapat Umum Pemegang Saham untuk memenuhi ketentuan of the laws and regulations and the Company's articles of association.
peraturan perundang-undangan dan anggaran dasar Perseroan.
26
Page 478
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
h. Dewan Komisaris, Direksi, Dewan h. Boards of Commissioners, Directors, Sharia
Pengawas Syariah, Komite Audit dan Supervisory Board, Audit Committee and
Karyawan (lanjutan) Employees (continued)
Berdasarkan Rapat Umum Pemegang Saham Based on the Bank’s The Annual General
Tahunan (RUPST) Bank tanggal Meeting of Shareholders held on
6 Maret 2024, dengan Akta Risalah RUPST March 6, 2024, as stated under the Deed of
No. 06 tanggal 6 Maret 2024 yang dibuat oleh AGMS Minutes No. 06 on March 6, 2024, by
Notaris Ashoya Ratam, S.H., M.Kn., susunan Notary Ashoya Ratam, S.H., M.Kn., the
Direksi Bank adalah sebagai berikut: composition of the Bank’s Board of Directors
are as follows:
31 Desember 2024 December 31, 2024
Direktur Utama Nixon Lambok Pahotan Napitupulu President Director
Wakil Direktur Utama Oni Febriarto Rahardjo Vice President Director
Direktur Finance Nofry Rony Poetra Director of Finance
Direktur Assets Management Elisabeth Novie Riswanti Director of Assets Management
Direktur Human Capital, Director of Human Capital,
Compliance and Legal Eko Waluyo Compliance and Legal
Direktur Risk Management Setiyo Wibowo Director of Risk Management
Direktur Distribution and Institutional Funding Jasmin Director of Distribution and Institutional Funding
Direktur Information Technology Andi Nirwoto Director of Information Technology
Direktur Consumer Hirwandi Gafar Director of Consumer
Direktur Operations and Customer Experience Hakim Putratama Director of Operations and Customer Experience
Direktur SME and Retail Funding Muhammad Iqbal * Director of SME and Retail Funding
* Diangkat sebagai anggota Dieksi PT Bank Tabungan Negara (Persero) * Appointed as a member of Board of Directors of PT Bank Tabungan
Tbk berdasarkan hasil keputusan RUPS Tahunan Perseroan tanggal Negara (Persero) Tbk based on the Annual General Meeting of
6 Maret 2024 dan telah efektif menjabat sejak memperoleh Shareholders dated March 6, 2024 and has effectively served since
persetujuan OJK pada tanggal 8 Agustus 2024 berdasarkan Surat OJK receiving OJK approval on August 8, 2024 based on OJK Letter No. SR-
No. SR-333/PB.02/2024 tanggal 8 Agustus 2024. 333/PB.02/2024 dated August 8, 2024 .
Berdasarkan Rapat Umum Pemegang Saham Based on the Bank’s The Annual General
Tahunan (RUPST) Bank tanggal 16 Maret Meeting of Shareholders held on March 16,
2023, dengan berita acara No. 16 yang dibuat 2023, as stated under the notarial No. 16 by
oleh Notaris Ashoya Ratam, SH., MKn, Notary Ashoya Ratam, S.H., M.Kn., the
susunan Direksi Bank adalah sebagai berikut: composition of the Bank’s Board of Directors
are as follows:
31 Desember 2023 December 31, 2023
Direktur Utama Nixon Lambok Pahotan Napitupulu* President Director
Wakil Direktur Utama Oni Febriarto Rahardjo** Vice President Director
Direktur IT and Digital Andi Nirwoto Director of IT and Digital
Direktur Assets Management Elisabeth Novie Riswanti Director of Assets Management
Direktur Distribution and Funding Jasmin Director of Distribution and Funding
Direktur Risk Management Setiyo Wibowo Director of Risk Management
Direktur Consumer Hirwandi Gafar Director of Consumer
Direktur Finance Nofry Rony Poetra Director Finance
Direktur Human Capital, Director of Human Capital,
Compliance and Legal Eko Waluyo Compliance and Legal
Direktur Institutional Banking Hakim Putratama*** Director of Institutional Banking
* Menerima pengalihan tugas sebagai Direktur Utama PT Bank Tabungan * Receive assignment transfer as President Director of The Borad of Directors
Negara (Persero) Tbk, berdasarkan hasil keputusan RUPS Tahunan of PT Bank Tabungan Negara (Persero) Tbk based on the Annual General
Perseroan tanggal 16 Maret 2023 dan telah efektif pada tanggal 07 Meeting of Shareholders dated March 16, 2023 and has been effective on
Juni 2023 berdasarkan Keputusan Dewan Komisioner OJK No. KEPR- June 7, 2023 based on Financial Service Authority’s Decision No. KEPR-
44/D.03/2023 tanggal 07 Juni 2023. 44/D.03/2023 dated June 7, 2023.
** Diangkat sebagai Wakil Direktur Utama PT Bank Tabungan Negara ** Appointed as Vice President Director of PT Bank Tabungan Negara
(Persero) Tbk berdasarkan hasil keputusan RUPS Tahunan Perseroan (Persero) Tbk based on the Annual General Meeting of Shareholders dated
tanggal 16 Maret 2023 dan telah efektif pada tanggal 07 Juni 2023 March 16, 2023 and has been effective on June 7, 2023 based on Financial
berdasarkan Keputusan Dewan Komisioner OJK No. KEPR- Service Authority’s Decision No. KEPR-45/D.03/2023 dated June 7, 2023.
45/D.03/2023 tanggal 07 Juni 2023.
*** Appointed as a member of Board of Directors of PT Bank Tabungan Negara
*** Diangkat sebagai anggota Direksi PT Bank Tabungan Negara (Persero) Tbk based on the Annual General Meeting of Shareholders dated
(Persero) Tbk berdasarkan hasil keputusan RUPS Tahunan Perseroan March 16, 2023 and has been effective on July 26, 2023 based on Financial
tanggal 16 Maret 2023 dan telah efektif pada tanggal 26 Juli 2023 Service Authority’s Decision No. KEPR-83/D.03/2023 dated July 26, 2023.
berdasarkan Keputusan Dewan Komisioner OJK No. KEPR-
83/D.03/2023 tanggal 26 Juli 2023.
27
Page 479
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
h. Dewan Komisaris, Direksi, Dewan h. Boards of Commissioners, Directors, Sharia
Pengawas Syariah, Komite Audit dan Supervisory Board, Audit Committee and
Karyawan (lanjutan) Employees (continued)
Berdasarkan Rapat Umum Pemegang Saham Based on the Bank’s The Annual General
Tahunan (RUPST) Bank tanggal 2 Maret Meeting of Shareholders (AGMS) held on
2022, dengan berita acara No. 04 yang dibuat March 2, 2022, as stated under the notarial No.
oleh Notaris Ashoya Ratam, S.H., M.Kn., 04 by Notary Ashoya Ratam, S.H., M.Kn., the
susunan Direksi Bank adalah sebagai berikut: composition of the Bank’s Board of Directors
are as follows:
31 Desember 2022 December 31, 2022
Direktur Utama Haru Koesmahargyo* President Director
Wakil Direktur Utama Nixon Lambok Pahotan Napitupulu Vice President Director
Direktur Consumer Hirwandi Gafar Director of Consumer
Direktur Finance Nofry Rony Poetra Director of Finance
Direktur Human Capital, Director of Human Capital,
Compliance and Legal Eko Waluyo Compliance and Legal
Direktur Assets Management Elisabeth Novie Riswanti Director of Assets Management
Direktur IT and Digital Andi Nirwoto Director of IT and Digital
Direktur Distribution and Funding Jasmin Director of Distribution and Funding
Direktur Risk Management Setiyo Wibowo Director of Risk Management
* Berdasarkan Risalah Rapat Umum Pemegang Saham Tahunan
dengan Akta nomor 16 tertanggal 16 Maret 2023, perseroan * Based on Annual General Meeting of Shareholders with notarial
memberhentikan dengan hormat Haru Koesmahargyo selaku deed number 16 dated March 16, 2023, the company terminate
Direktur Utama Perseroan. with honor Haru Koesmahargyo as President Director.
Gaji dan kompensasi lainnya yang dibayarkan Salaries and other compensation benefits paid
kepada dewan komisaris adalah sebesar to the Board of Commissioners of the Bank
Rp76.260, Rp64.480 dan Rp51.960 masing- amounted to Rp76,260, Rp64,480 and
masing untuk tahun yang berakhir pada Rp51,960 for the years ended December 31,
tanggal 31 Desember 2024, 2023 dan 2022 2024, 2023, and 2022, respectively (Note 44b).
(Catatan 44b). Gaji dan kompensasi lainnya Salaries and other compensation benefits paid
yang dibayarkan kepada direksi adalah to the Board of Directors of the Bank amounted
sebesar Rp199.832, Rp161.529 dan to Rp199,832, Rp161,529 and Rp131,671 for
Rp131.671 masing-masing untuk tahun yang the years ended December 31, 2024, 2023, and
berakhir pada tanggal 31 Desember 2024, 2022, respectively (Note 44b).
2023 dan 2022 (Catatan 44b).
Sekretaris Perusahaan dan Kepala Divisi The Bank’s Corporate Secretary and the Head
Audit Internal Bank adalah sebagai berikut: of Internal Audit Division are as follows:
31 Desember 2024 December 31, 2024
Sekretaris Perusahaan Ramon Armando Corporate Secretary
Kepala Divisi Audit Internal Hendratno Tri Wibowo Head of Internal Audit Division
31 Desember 2023 December 31, 2023
Sekretaris Perusahaan Ramon Armando* Corporate Secretary
Kepala Divisi Audit Internal Hendratno Tri Wibowo Head of Internal Audit Division
* Diangkat berdasarkan Surat Keputusan Direksi Bank No. * Appointed based on the Bank’s Board of Directors’ Decision Letter
231/DIR/2023 tanggal 14 April 2023 dan bertindak sebagai pejabat No. 231/DIR/2023 dated April 14, 2023 and Head of Corporate
sejak tanggal 14 April 2023. Secretary Division since April 14, 2023.
28
Page 480
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
h. Dewan Komisaris, Direksi, Dewan h. Boards of Commissioners, Directors, Sharia
Pengawas Syariah, Komite Audit dan Supervisory Board, Audit Committee and
Karyawan (lanjutan) Employees (continued)
Sekretaris Perusahaan dan Kepala Divisi The Bank’s Corporate Secretary and the Head
Audit Internal Bank adalah sebagai berikut: of Internal Audit Division are as follows:
(lanjutan) (continued)
31 Desember 2022 December 31, 2022
Sekretaris Perusahaan Achmad Chaerul* Corporate Secretary
Kepala Divisi Audit Internal Hendratno Tri Wibowo** Head of Internal Audit Division
* Diangkat berdasarkan Surat Keputusan Direksi Bank No. * Appointed based on the Bank’s Board of Directors’ Decision Letter
711/DIR/2022 tanggal 7 Juli 2022 dan bertindak sebagai No. 711/DIR/2022 dated July 7, 2022 and Head of Corporate
pejabat sejak tanggal 11 Juli 2022. Secretary Division since July 11, 2022.
** Diangkat berdasarkan Surat Keputusan Direksi Bank ** Appointed based on the Bank’s Board of Directors’ Decision Letter
No. 642/DIR/2021 tanggal 26 Juli 2021 dan bertindak sebagai No. 642/DIR/2021 dated July 26, 2021 and as the Acting Task of
pejabat sejak tanggal 26 Juli 2021. Internal Audit Division Head since July 26, 2021.
Susunan Dewan Pengawas Syariah Bank, Rapat The composition of the Bank’s Sharia
Umum Pemegang Saham Tahunan (RUPST) Supervisory Board based on the Bank’s The
Bank tanggal 6 Maret 2024, dengan Akta Risalah Annual General Meeting of Shareholders
RUPST No. 06 tanggal 6 Maret 2024 yang dibuat held on March 6, 2024, as stated under Deed
oleh Notaris Ashoya Ratam, S.H., M.Kn., adalah of AGMS Minutes No. 06 on March 6, 2024,
sebagai berikut: by Notary Ashoya Ratam, S.H., M.Kn., are
as follows:
31 Desember 2024 December 31, 2024
Ketua M. Quraish Shihab Chairman
Anggota Mohammad Bagus Teguh Perwira Member
Anggota Muhammad Faiz Member
Susunan Dewan Pengawas Syariah Bank, Rapat The composition of the Bank’s Sharia
Umum Pemegang Saham Tahunan (RUPST) Supervisory Board based on the Bank’s The
Bank tanggal 16 Maret 2023, dengan berita acara Annual General Meeting of Shareholders held
No. 16 yang dibuat oleh Notaris Ashoya Ratam, on March 16, 2023, as stated under the
S.H., M.Kn., adalah sebagai berikut: notarial No. 16 by Notary Ashoya Ratam,
S.H., M.Kn., are as follows:
31 Desember 2023 December 31, 2023
Ketua M. Quraish Shihab Chairman
Anggota Mohammad Bagus Teguh Perwira Member
Anggota Muhammad Faiz* Member
* Diangkat sebagai anggota Dewan Pengawas Syariah PT Bank * Appointed as a member of the Sharia Supervisory Board of PT Bank
Tabungan Negara (Persero) Tbk berdasarkan hasil keputusan Tabungan Negara (Persero) Tbk based on the results of the
RUPS Tahunan Perseroan tanggal 16 Maret 2023, telah Company's Annual GMS decision on March 16, 2023, having
memperoleh persetujuan OJK pada tanggal 18 Oktober 2023 obtained OJK approval on October 18, 2023, based on OJK Letter
berdasarkan Surat OJK No. S-267/PB.02/2023 tanggal 18 No. S-267/PB.02/2023 dated October 18, 2023, and effective since
Oktober 2023 dan efektif sejak persetujuan Dewan Komisaris the approval of the Board of Commissioners on November 29, 2023,
tanggal 29 November 2023 berdasarkan Surat Dewan based on the Letter of the Board of Commissioners of PT Bank
Komisaris PT Bank Tabungan Negara (Persero) Tbk No. Tabungan Negara (Persero) Tbk No. 144/KOM/BTN/XI/2023 dated
144/KOM/BTN/XI/2023 tanggal 29 November 2023. November 29, 2023.
29
Page 481
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
h. Dewan Komisaris, Direksi, Dewan h. Boards of Commissioners, Directors, Sharia
Pengawas Syariah, Komite Audit dan Supervisory Board, Audit Committee and
Karyawan (lanjutan) Employees (continued)
Susunan Dewan Pengawas Syariah Bank The composition of the Bank’s Sharia
berdasarkan Rapat Umum Pemegang Saham Supervisory Board based on the Bank’s The
Tahunan (RUPST) Bank tanggal 2 Maret 2022, Annual General Meeting of Shareholders held
dengan berita acara No. 4 yang dibuat oleh on March 2, 2022, as stated under the notarial
Notaris Ashoya Ratam, S.H., M.Kn., adalah No. 4 by Notary Ashoya Ratam, S.H.,
sebagai berikut: M.Kn.,are as follows:
31 Desember 2022 December 31, 2022
Ketua M. Quraish Shihab Chairman
Anggota Mohamad Hidayat* Member
Anggota Mohammad Bagus Tegus Perwira Member
* Berdasarkan Risalah Rapat Umum Pemegang Saham Tahunan * Based on Annual General Meeting of Shareholders with notarial
dengan Akta nomor 16 tertanggal 16 Maret 2023, perseroan deed number 16 dated March 16, 2023, the company terminate with
memberhentikan dengan hormat Mohamad Hidayat selaku Anggota honor Mohamad Hidayat as Member of Sharia Supervisory Board.
Dewan Pengawas Syariah Perseroan.
Susunan Anggota Komite Audit Bank The composition of the Bank’s Audit
berdasarkan Surat Dewan Komisaris No. Committee, based on the Bank’s Board of
50/KOM/BTN/III/2024 tanggal 13 Maret 2024 Commissioners’ Decision No.
adalah sebagai berikut: 50/KOM/BTN/III/2024 dated March 13, 2024
are as follows:
31 Desember 2024 December 31, 2024
Ketua merangkap anggota Iqbal Latanro Chairman concurrently as a Member
Anggota Sentot A. Sentausa Member
Anggota Bambang Widjanarko* Member
Anggota Endang A.Suprijatna Member
Anggota Indra Jaka Aprilyanta** Member
* Diangkat sebagai anggota Dewan Komisaris PT Bank Tabungan * Appointed as a member of Board of Commissioners of PT Bank
Negara (Persero) Tbk berdasarkan hasil keputusan RUPS Tahunan Tabungan Negara (Persero) Tbk based on the Annual General
Perseroan tanggal 6 Maret 2024 dan telah efektif menjabat sejak Meeting of Shareholders dated March 6, 2024 has effectively served
memperoleh persetujuan dari Otoritas Jasa Keuangan (OJK) pada since receiving Financial Services Authority (OJK) approval on
tanggal 7 Oktober 2024 berdasarkan Surat OJK No.SR- October 7, 2024 based on OJK Letter No.SR-438/PB.02/2024 dated
438/PB.02/2024 tanggal 7 Oktober 2024. October 7, 2024
** Diangkat sebagai anggota Komite Audit PT Bank Tabungan Negara ** Appointed as a member of Audit Comittee of PT Bank Tabungan
(Persero) Tbk berdasarkan Keputusan Dewan Komisaris PT Bank Negara (Persero) Tbk based on the Decree of the Board of
Tabungan Negara (Persero) Tbk No. 15/KOM/BTN/2024 tanggal 19 Commissioners of PT Bank Tabungan Negara (Persero) Tbk No.
November 2024 tentang Pengangkatan Sdr. Indra Jaka Aprilyanta 15/KOM/BTN/2024 dated November 19, 2024 concerning the
sebagai Anggota Komite Audit PT Bank Tabungan Negara (Persero) Appointment of Mr. Indra Jaka Aprilyanta as Member of the Audit
Tbk. Committee of PT Bank Tabungan Negara (Persero) Tbk.
Susunan Anggota Komite Audit Bank The composition of the Bank’s Audit
berdasarkan Surat Dewan Komisaris No. Committee, based on the Bank’s Board of
101/KOM/BTN/VIII/2023 tanggal 14 Agustus Commissioners’ Decision No.
2023 adalah sebagai berikut: 101/KOM/BTN/VIII/2023 dated August 14,
2023 are as follows:
31 Desember 2023 December 31, 2023
Ketua merangkap anggota Iqbal Latanro Chairman concurrently as a Member
Anggota Sentot A. Sentausa Member
Anggota Andin Hadiyanto Member
Anggota Peter Eko Budi Darwito Member
Anggota Endang A.Suprijatna Member
30
Page 482
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
h. Dewan Komisaris, Direksi, Dewan h. Boards of Commissioners, Directors, Sharia
Pengawas Syariah, Komite Audit dan Supervisory Board, Audit Committee and
Karyawan (lanjutan) Employees (continued)
Susunan Anggota Komite Audit Bank The composition of the Bank’s Audit
berdasarkan Surat Dewan Komisaris No. Committee, based on the Bank’s Board of
111/KOM/BTN/XI/2022 tanggal 16 November Commissioners’ Decision No.
2022 adalah sebagai berikut: 111/KOM/BTN/XI/2022 dated November 16,
2022 are as follows:
31 Desember 2022 December 31, 2022
Ketua merangkap anggota Iqbal Latanro Chairman concurrently as a Member
Anggota Ahdi Jumhari Luddin Member
Anggota Andin Hadiyanto Member
Anggota Sentot A. Sentausa* Member
Anggota Adi Prakoso Member
Anggota Peter Eko Budi Darwito** Member
* Diangkat sebagai anggota Komite Audit PT Bank Tabungan Negara * Appointed as a member of the Bank’s Audit Committee PT Bank
(Persero) Tbk berdasarkan Surat Keputusan Dewan Komisaris Bank Tabungan Negara (Persero) Tbk based on the Board of
No. 03/KOM/BTN/2022 tanggal 17 Maret 2022 dan berlaku efektif Commissioners Decision Letter No. 03/KOM/BTN/2022 dated March
berdasarkan Surat OJK Nomor 31/KDK.03/2022 tertanggal 8 Agustus 17, 2022 and effective based on OJK Letter Number 31/KDK.03/2022
2022. dated August 8, 2022.
** Diperpanjang masa jabatan sebagai anggota Komite Audit PT Bank
Tabungan Negara (Persero) Tbk berdasarkan Surat Keputusan ** Appointed as a member of the Bank’s Audit Committee PT Bank
Dewan Komisaris Bank No. 108/KOM/BTN/XI/2022 tanggal 9 Tabungan Negara (Persero) Tbk based on the Board of
November 2022 Commissioners Decision Letter No. 108/KOM/BTN/XI/2022 dated
November 9, 2022
Berdasarkan ketentuan internal Bank, Based on the Bank’s internal policy, key
manajemen kunci Bank cakupannya adalah management consists of Board of
Dewan Komisaris, Komite Audit, Direksi, Commissioners, Audit Committee, Board of
Kepala Kantor Wilayah, Kepala Divisi, dan Directors, Regional Office Head, Division Head,
Kepala Cabang. Jumlah karyawan tetap Bank and Branch Manager. The Bank has permanent
pada tanggal 31 Desember 2024, 2023 dan employees as of December 31, 2024, 2023 and
2022 masing-masing adalah 12.697, 11.270 2022 of 12.697, 11,270 and 10,711 employees,
dan 10.711 orang. respectively.
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN POLICIES
a. Dasar Penyajian Laporan Keuangan a. Basis of Preparation of the Financial
Statements
Pernyataan Kepatuhan Statement of Compliance
Laporan keuangan pada tanggal dan untuk The financial statements as of and for the year
tahun yang berakhir pada tanggal-tanggal 31 ended December 31, 2024, 2023 and 2022
December 2024, 2023 dan 2022 disusun dan were prepared and presented in accordance
disajikan sesuai dengan Standar Akuntansi with Indonesian Financial Accounting
Keuangan di Indonesia, yang mencakup Standards, which includes the Statements and
Pernyataan dan Interpretasi yang dikeluarkan Interpretations issued by the Financial
oleh Dewan Standar Akuntansi Keuangan Accounting Standards Board of the Indonesian
Ikatan Akuntan Indonesia dan peraturan Institute of Accountants and Bapepam-LK’s
Bapepam-LK No. VIII.G.7 lampiran keputusan Regulation No. VIII.G.7, Appendix of the
Ketua Bapepam-LK No. KEP-347/BL/2012 Decision of the Chairman of Bapepam-LK
tanggal 25 Juni 2012 tentang “Penyajian dan No. KEP-347/BL/2012 dated June 25, 2012
Pengungkapan Laporan Keuangan Emiten atau regarding the “Guidelines on Financial
Perusahaan Publik”. Statements Presentations and Disclosures for
Issuers or Public Companies”.
31
Page 483
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
a. Dasar Penyajian Laporan Keuangan a. Basis of Preparation of the Financial
(lanjutan) Statements (continued)
Pernyataan Kepatuhan (lanjutan) Statement of Compliance (continued)
Laporan keuangan disusun sesuai dengan The Financial Statements is presented in
Pernyataan Standar Akuntansi Keuangan conformity with the Statement of Financial
(PSAK) No.201 (Amandemen 2019), “Penyajian Accounting Standards ("SFAS") No.201
Laporan Keuangan”. (Amendment 2019), “Presentation of Financial
Statements”.
Laporan keuangan unit syariah Bank yang The financial statements of the Bank’s sharia
didasarkan pada prinsip syariah disajikan unit have been presented in conformity with the
sesuai dengan Pernyataan Standar Akuntansi Statement of Financial Accounting Standards
Keuangan (PSAK) No. 401 (Revisi 2020) ("SFAS") No. 401 (Revised 2020) on “Sharia
tentang “Penyajian Laporan Keuangan Financial Statements Presentation”, SFAS No.
Syariah”, PSAK No. 402 (Revisi 2020) tentang 402 (Revised 2020) on “Accounting for
“Akuntansi Murabahah”, PSAK No. 404 tentang Murabahah”, SFAS No. 404 on “Accounting for
“Akuntansi Istishna”, PSAK No. 405 tentang Istishna”, SFAS No. 405 on “Accounting for
“Akuntansi Mudharabah”, PSAK No. 406 (Revisi Mudharabah”, SFAS No. 406 (Revised 2020)
2020) tentang “Akuntansi Musyarakah” dan on “Accounting for Musyarakah” and SFAS
PSAK No. 107 tentang “Akuntansi Ijarah” yang No. 407 on “Accounting for Ijarah”, which
menggantikan PSAK No. 59 tentang “Akuntansi supersede SFAS No. 59 on “Accounting for
Perbankan Syariah” yang berkaitan dengan Sharia Banking” associated with recognition,
pengakuan, pengukuran, penyajian dan measurement, presentation and disclosure for
pengungkapan untuk topik tersebut, PSAK No. the respective topics, SFAS No. 410 (Revised
410 (Revisi 2020) tentang “Akuntansi Sukuk”, 2020) on “Accounting for Sukuk”, SFAS No. 411
PSAK No. 411 tentang “Akuntansi Wa’d” dan on “Accounting for Wa’d” and other SFAS, as
PSAK lain selama tidak bertentangan dengan long as not contradict with sharia principles and
prinsip syariah dan Pedoman Akuntansi the Indonesia Sharia Banking Accounting
Perbankan Syariah Indonesia (PAPSI) (revisi Guidelines (PAPSI) (revised 2013).
2013).
Laporan keuangan telah disajikan berdasarkan The Financial Statements have been prepared
nilai historis, kecuali untuk beberapa akun yang on a historical cost basis, except for some
dinilai menggunakan dasar pengukuran lain accounts that were assessed using another
sebagaimana dijelaskan pada kebijakan measurement basis as explained in the
akuntansi dari akun tersebut. Laporan accounting policies of the account. The
keuangan disusun dengan dasar akrual, kecuali Financial Statements have been prepared on
pendapatan dari istishna dan bagi hasil dari accrual basis, except for the revenue from
pembiayaan mudharabah dan musyarakah istishna and the profit sharing from the
serta laporan arus kas. mudharabah and musyarakah financing and the
statement of cash flow.
32
Page 484
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
a. Dasar Penyajian Laporan Keuangan a. Basis of Preparation of the Financial
(lanjutan) Statements (continued)
Pernyataan Kepatuhan (lanjutan) Statement of Compliance (continued)
Laporan arus kas disusun menggunakan The statement of cash flows has been prepared
metode langsung dan arus kas dikelompokkan using direct method and the cash flows have
atas dasar aktivitas operasi, investasi dan been classified on the basis of operating,
pendanaan. Kas dan setara kas terdiri dari kas, investing and financing activities. Cash and
giro pada Bank Indonesia dan giro pada bank cash equivalents consist of cash, current
lain, penempatan pada Bank Indonesia dan accounts with Bank Indonesia and current
bank lain, Sertifikat Bank Indonesia dan accounts with other banks, placements with
Sertifikat Deposito Bank Indonesia, yang jatuh Bank Indonesia and other banks, Bank
tempo dalam waktu 3 (tiga) bulan sejak tanggal Indonesia Certificates and Deposits Certificates
perolehan, sepanjang tidak digunakan sebagai of Bank Indonesia maturing within 3 (three)
jaminan atas pinjaman yang diterima serta tidak months or less from the acquisition date
dibatasi penggunaannya. provided they are neither pledged as collateral
for borrowings nor restricted.
Mata uang penyajian yang digunakan dalam The presentation currency used in the financial
laporan keuangan adalah Rupiah (Rp), yang statements is the Indonesian Rupiah (Rp),
merupakan mata uang fungsional Bank. Angka- which is the Bank’s functional currency. Unless
angka yang disajikan dalam laporan keuangan, otherwise stated, all figures presented in the
kecuali dinyatakan lain dibulatkan dalam jutaan financial statement are rounded off to millions of
Rupiah. Rupiah.
Berdasarkan PSAK No. 51 (Revisi 2003) Based on SFAS No. 51 (Revised 2003),
tentang ”Akuntansi Kuasi-Reorganisasi”, kuasi- “Accounting for Quasi-Reorganization”, a quasi-
reorganisasi merupakan prosedur akuntansi reorganization is an accounting procedure that
yang mengatur perusahaan merestrukturisasi enables a company to restructure its equity by
ekuitasnya dengan menghilangkan defisit dan eliminating its deficit and revaluating all its
menilai kembali seluruh aset dan liabilitasnya assets and liabilities based on their fair values.
berdasarkan nilai wajar. Dengan kuasi- Under a quasi-reorganization, a company will
reorganisasi, perusahaan mendapatkan awal have a fresh start with its statement of financial
yang baik (fresh start) dengan laporan posisi position showing figures that represent present
keuangan yang menunjukkan nilai sekarang values and without the burden of a deficit
dan tanpa dibebani defisit karena defisit because the deficit has been eliminated to nil.
dieliminasikan menjadi nihil.
33
Page 485
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
b. Perubahan Kebijakan Akuntansi b. Changes in Accounting Policy
Pada tanggal 1 Januari 2024, terdapat standar On January 1, 2024, there were new standards
baru dan penyesuaian atau amendemen and adjustments or amendments for several
terhadap beberapa standar yang masih berlaku prevailing standards and effective since that
dan berlaku efektif sejak tanggal tersebut yaitu date, as follows:
sebagai berikut:
a. Pilar Standar Akuntansi Keuangan a. Pillars of Financial Accounting Standards
Standar ini memberikan persyaratan dan These standards provides requirements
pedoman bagi entitas untuk menerapkan and guidelines for entities to apply the
standar akuntansi keuangan yang benar correct financial accounting standards in
dalam menyusun laporan keuangan preparing general purpose financial
bertujuan umum. Akan ada 4 (empat) statements. There will be 4 (four) financial
standar akuntansi keuangan yang saat ini accounting standards that are currently
diterapkan di Indonesia, yaitu: applied in Indonesia, namely:
1. Pilar 1 Standar Akuntansi Keuangan 1. Pillar 1 International Financial
Internasional, Accounting Standards,
2. Pilar 2 Standar Akuntansi Keuangan 2. Pillar 2 Indonesian Financial
Indonesia (PSAK), Accounting Standards (PSAK),
3. Pilar 3 Standar Akuntansi Keuangan 3. Pillar 3 Indonesian Financial
Indonesia untuk Entitas Accounting Standards for Private
Swasta/Standar Akuntansi Keuangan Entities/Indonesian Financial
Indonesia untuk Entitas Tanpa Accounting Standards for Entities
Akuntabilitas Publik, dan without Public Accountability, and
4. Pilar 4 Standar Akuntansi Keuangan 4. Pillar 4 Indonesian Financial
Indonesia untuk Entitas Mikro Kecil dan Accounting Standards for Micro Small
Menengah. and Medium Entities.
b. Standar Akuntansi Keuangan Internasional b. International Financial Accounting
Standard
Standar ini merupakan adopsi penuh dari This standard is a full-adoption of
International Financial Reporting Standards International Financial Reporting Standards
(“IFRS”) yang diterjemahkan kata demi kata (“IFRS”) which is translated in a word-for-
dan tidak ada modifikasi dari Standar IFRS, word basis and there is no modifications
termasuk tanggal efektifnya. Entitas yang from IFRS Standards, including the
memenuhi persyaratan dapat menerapkan effective date. Entities that meet the
standar ini, sejak tanggal efektif. requirements can apply this standard, from
the effective date.
c. Nomenklatur Standar Akuntansi Keuangan c. Nomenklatur Standar Akuntansi Keuangan
Standar ini ini mengatur penomoran baru This standard regulates the new numbering
untuk standar akuntansi keuangan yang for financial accounting standards
berlaku di Indonesia yang diterbitkan oleh applicable in Indonesia issued by DSAK IAI.
DSAK IAI.
d. Amendemen PSAK No. 1, ”Penyajian d. Amendment of SFAS No. 1: “Presentation
Laporan Keuangan” tentang liabilitas jangka of Financial Statements” regarding long-
panjang dengan konvenan. Penerapan term liabilities with the convention. The
amendemen tersebut berlaku efektif sejak 1 application of the amendment is effective
Januari 2024 sesuai dengan perubahan from January 1, 2024, in accordance with
tanggal berlaku efektifnya Amendemen the change in the effective date of
PSAK No. 1 tentang ”Penyajian Laporan Amendment of SFAS No. 1 regarding
Keuangan” terkait ”Klasifikasi Liabilitas “Presentation of Financial Statements”
sebagai Jangka Pendek atau Jangka related to “Classification of Liabilities as
Panjang” yang sebelumnya berlaku efektif Short Term or Long Term” which was
sejak 1 Januari 2023 menjadi 1 Januari previously became effective from January
2024. 1, 2023, will become January 1, 2024.
34
Page 486
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
b. Perubahan Kebijakan Akuntansi (lanjutan) b. Changes in Accounting Policy (continued)
Pada tanggal 1 Januari 2024, terdapat standar On January 1, 2024, there were new standards
baru dan penyesuaian atau amendemen and adjustments or amendments for several
terhadap beberapa standar yang masih berlaku prevailing standards and effective since that
dan berlaku efektif sejak tanggal tersebut yaitu date, as follows: (continued)
sebagai berikut: (lanjutan)
e. Amendemen PSAK No. 73, “Sewa” terkait e. Amendment of SFAS No. 73: “Lease”
liabilitas sewa dalam jual dan sewa-balik. regarding liabilities in sale-and-leaseback
Amendemen tersebut mengadopsi seluruh transactions. The amendment adopts the
pengaturan dalam Amendemen IFRS 16 entire provision in IFRS Amendment 16 on
tentang “Lease” terkait “Lease Liability in a “Lease” regarding “Lease Liability in Sale
Sale and Leaseback”. Penerapan and Leaseback”. Application of this
amendemen ini dimulai untuk periode amendment commences for the period of
tahun buku yang dimulai pada atau setelah the financial year beginning on or after
tanggal 1 Januari 2024 dan penerapan January 1, 2024, and early adoption is
lebih dini diperkenankan. permitted.
f. Amandemen PSAK No. 2 “Laporan Arus f. Amendment to PSAK No. 2 “Cash Flow
Kas” dan Amandemen PSAK No. 60 Statement” and Amendment to PSAK No.
“Instrumen Keuangan: Pengungkapan 60 “Financial Instruments: Disclosures
tentang Pengaturan Pembiayaan about Supplier Financing Arrangements”.
Pemasok”. Penerapan lebih dini Early application is permitted.
diperkenankan.
Implementasi dari standar-standar tersebut The implementation of the above standards did
tidak menghasilkan perubahan substansial not result in substantial changes to the Bank’s
terhadap kebijakan akuntansi Bank dan tidak accounting policies and had no material impact
memiliki dampak yang material terhadap to the consolidated financial statements for
laporan keuangan konsolidasian di tahun current or prior financial years.
berjalan atau tahun sebelumnya.
c. Transaksi dengan pihak-pihak berelasi c. 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 SFAS No. 224,
No. 224 tentang “Pengungkapan Pihak-pihak “Related Party Disclosures”.
Berelasi”.
Suatu pihak dianggap berelasi dengan Bank The Bank considers the following as its related
jika: parties:
a) Suatu pihak yang secara langsung, atau a) A person who, directly or indirectly through
tidak langsung yang melalui satu atau lebih one or more intermediaries, (i) controls, or
perantara, suatu pihak (i) mengendalikan, is controlled by, or under common control
atau dikendalikan oleh, atau berada di with the Bank; (ii) has significant influence
bawah pengendalian bersama, dengan over the Bank; or (iii) has joint control over
Bank; (ii) memiliki pengaruh signifikan atas the Bank;
Bank; atau (iii) memiliki pengendalian
bersama atas Bank;
b) Suatu pihak yang berada dalam kelompok b) An entity which is a member of the same
usaha yang sama dengan Bank; group as the Bank;
c) Suatu pihak yang merupakan ventura c) An entity which is a joint venture of a third
bersama di mana Bank sebagai venturer; party in which the Bank has ventured in;
d) Suatu pihak adalah anggota dari personil d) A member of key management personnel of
manajemen kunci Bank; the Bank;
35
Page 487
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
c. Transaksi dengan pihak-pihak berelasi c. Transactions with related parties
(lanjutan) (continued)
e) Suatu pihak adalah anggota keluarga dekat e) A close family member of the person
dari individu yang diuraikan dalam butir (a) described in clause (a) or (d);
atau (d);
f) Suatu pihak adalah suatu program imbalan f) An entity which is a post-employment
pasca kerja untuk imbalan kerja dari Bank benefit plan for the benefit of employees of
atau entitas terkait Bank; either the Bank or an entity related to the
Bank;
g) Suatu pihak adalah entitas yang g) An entity that is controlled, jointly controlled
dikendalikan, dikendalikan bersama atau or significantly influenced, directly or
dipengaruhi signifikan oleh beberapa indirectly by the person described in clause
entitas, langsung maupun tidak langsung, (d) or (e).
individu seperti diuraikan dalam butir (d)
atau (e).
Transaksi dengan pihak-pihak berelasi Transactions with related parties are made on
dilakukan dengan syarat dan kondisi yang the term and conditions agreed by both parties
disetujui oleh kedua belah pihak dimana where such terms may not be the same as
persyaratan tersebut mungkin tidak sama transactions undertaken with third parties. All
dengan transaksi yang dilakukan dengan pihak material transactions and balances with related
ketiga. Seluruh transaksi dan saldo yang parties are disclosed in the relevant notes to the
material dengan pihak-pihak berelasi financial statements and the details have been
diungkapkan dalam catatan atas laporan presented in Note 44 of the financial
keuangan yang relevan dan rinciannya telah statements. Furthermore, material transactions
disajikan dalam Catatan 44 atas laporan and balances between the Bank and the
keuangan. Selanjutnya, saldo dan transaksi Government of the Republic of Indonesia (RI)
yang material antara Bank dan Pemerintah and other entities related to the Bank are also
Negara Republik Indonesia (RI) dan entitas lain disclosed in Note 44.
yang berelasi dengan Bank diungkapkan juga
pada Catatan 44.
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities
Aset keuangan Bank terdiri dari kas, giro pada The Bank’s financial assets consist of cash,
Bank Indonesia, giro pada bank lain, current accounts with Bank Indonesia, current
penempatan pada Bank Indonesia dan bank accounts with other banks, placements with
lain, efek-efek, obligasi Pemerintah, efek-efek Bank Indonesia and other banks, securities,
yang dibeli dengan janji dijual kembali, tagihan government bonds, securities purchased under
derivatif, tagihan akseptasi, penyertaan saham, agreement to resell, derivatives receivable,
kredit yang diberikan dan pembiayaan/piutang acceptance receivable, investment in shares,
syariah, bunga yang masih akan diterima dan loans and sharia financing/receivables, interest
aset lain-lain (tagihan kepada pihak ketiga). receivable and other assets (third party
receivables).
Liabilitas keuangan Bank terdiri dari liabilitas The Bank’s financial liabilities consist of
segera, simpanan dari nasabah, simpanan dari liabilities due immediately, deposits from
bank lain, surat-surat berharga yang diterbitkan, customers, deposits from other banks,
liabilitas derivatif, liabilitas akseptasi, pinjaman securities issued, derivatives payable,
yang diterima, pinjaman subordinasi, efek-efek acceptance payable, fund borrowings,
yang dijual dengan janji dibeli kembali, bunga subordinated loan, securities sold under
yang masih harus dibayar dan liabilitas lain-lain repurchase agreements, interest payable and
(setoran jaminan dan dana jaminan other liabilities (guarantee deposits and
pengembang). developers’ security deposits).
36
Page 488
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities (continued)
(lanjutan)
(i) Klasifikasi (i) Classification
Bank mengklasifikasikan aset keuangan The Bank classified its financial assets in
berdasarkan kategori sebagai berikut pada the following categories on initial
saat pengakuan awal: recognition:
Aset keuangan yang diukur pada nilai Financial assets held at fair value
wajar melalui laba rugi; through profit or loss (FVTPL);
Aset keuangan yang diukur pada biaya Financial assets held at amortized cost;
perolehan diamortisasi;
Aset keuangan yang diukur pada nilai Financial assets held at fair value
wajar melalui penghasilan komprehensif through other comprehensive income
lain (FVTOCI). (FVTOCI).
Aset keuangan diklasifikasikan menjadi Financial assets are classified into these
kategori tersebut di atas berdasarkan model categories based on the business model
bisnis dimana aset keuangan tersebut within which they are held, and their
dimiliki, dan karakteristik arus kas contractual cash flow characteristics.
kontraktualnya.
Model bisnis merefleksikan bagaimana The business model reflects how groups of
kelompok aset keuangan dikelola untuk financial assets are managed to achieve a
mencapai tujuan bisnis tertentu. particular business objective.
Bank melakukan pengujian karakteristik The Bank assess the contractual cash flow
arus kas kontraktual dari aset keuangan characteristics of financial assets to
yang dikelola untuk mengetahui determine the characteristics of contractual
karakteristik arus kas kontraktual berasal cash flows only from the payment of principal
hanya dari pembayaran pokok dan bunga and interest from the outstanding principal
dari jumlah pokok terutang (Solely Payment (Solely Payment of Principal and Interest or
of Principal and Interest atau Pass SPPI) Pass SPPI) that is consistent with basic
yang konsisten dengan pengaturan lending agreement. In making the
pinjaman dasar (Basic Lending Agreement). assessment, the Bank considers:
Dalam melakukan penilaian, Bank
mempertimbangkan:
Imbalan untuk nilai waktu dari uang; The time value of money element of
interest;
Leverage; Leverage;
Variabilitas pada waktu dan jumlah Variability in timing or amount of cash
arus kas; flows;
Instrumen yang terkait secara Contractually linked instruments;
kontraktual;
Pembayaran dipercepat; Prepayment;
Ketentuan kontrak tidak sah dan de Non-genuine features and de minimis.
minimis
37
Page 489
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities (continued)
(lanjutan)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan amortisasi jika kedua kondisi amortized cost if both of the following
berikut terpenuhi: conditions are met:
Aset keuangan yang dikelola dalam Financial assets are managed where
model bisnis yang bertujuan untuk the business model objectives in order
memiliki aset keuangan dalam rangka to collect the contractual cash flows;
mendapatkan arus kas kontraktual; and
dan
Arus kas kontraktual tersebut semata The contractual cash flows are solely
dari pembayaran pokok dan bunga payments of principal and interest
(SPPI). (SPPI).
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair value
melalui penghasilan komprehensif lain through other comprehensive income
(FVTOCI) jika kedua kondisi berikut (FVTOCI) if both of the following conditions
terpenuhi: are met:
Aset keuangan yang dikelola untuk Financial assets are managed to collect
mendapatkan arus kas kontraktual dan the contractual cash flows and sell the
menjual aset keuangan; dan assets; and
Arus kas kontraktual tersebut semata The contractual cash flows are solely
dari pembayaran pokok dan bunga payments of principal and interest
(SPPI). (SPPI).
Aset keuangan diklasifikasikan pada nilai Financial assets are measured at fair value
wajar melalui laba rugi (FVTPL) jika tidak through profit or loss (FVTPL) if do not
memenuhi kondisi yang disyaratkan untuk meet the conditions required to be
diukur pada biaya perolehan amortisasi measured at amortized cost or fair value
atau nilai wajar melalui penghasilan through other comprehensive income.
komprehensif lain.
(ii) Pengakuan awal (ii) Initial recognition
a. Pembelian atau penjualan aset a. Purchases or sales of financial assets
keuangan yang memerlukan that require delivery of assets within a
penyerahan aset dalam kurun waktu time frame established by regulation
yang telah ditetapkan oleh peraturan or convention in the marketplace
dan kebiasaan yang berlaku di pasar (regular way purchases) are
(pembelian secara reguler) diakui recognized on the settlement date.
pada tanggal penyelesaian.
b. Aset keuangan dan liabilitas keuangan b. Financial assets and liabilities are
pada awalnya diukur pada nilai initially recognised at fair value. For
wajarnya. Dalam hal aset keuangan those financial assets or financial
atau liabilitas keuangan tidak diukur liabilities not measured at fair value
pada nilai wajar melalui laba rugi. Nilai through profit or loss. The fair value
wajar tersebut ditambah/dikurangkan includes directly attributable
biaya transaksi yang dapat transaction costs. The subsequent
diatribusikan secara langsung. measurement of financial assets and
Pengukuran aset keuangan dan liabilities depends on their
liabilitas keuangan setelah pengakuan classification.
awal tergantung pada klasifikasinya.
38
Page 490
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities (continued)
(lanjutan)
(ii) Pengakuan awal (lanjutan) (ii) Initial recognition (continued)
Biaya transaksi hanya meliputi biaya-biaya Transaction costs only include costs that
yang dapat diatribusikan secara langsung are directly attributable to the acquisition
untuk perolehan suatu aset keuangan atau of a financial asset or issuance of a
penerbitan suatu liabilitas keuangan dan financial liability and an additional charge
merupakan biaya tambahan yang tidak that would not occur if the instrument is
akan terjadi apabila instrumen keuangan not acquired or issued. For financial
tersebut tidak diperoleh atau diterbitkan. assets, transaction costs are added to the
Untuk aset keuangan, biaya transaksi amount recognized in the initial
ditambahkan pada jumlah yang diakui recognition of the asset, while for financial
pada awal pengakuan aset, sedangkan liabilities, transaction costs are deducted
untuk liabilitas keuangan, biaya transaksi from the amount of debt recognized on
dikurangkan dari jumlah utang yang diakui initial recognition of a liability.
pada pengakuan awal liabilitas.
Biaya transaksi tersebut diamortisasi The transaction costs are amortized over
selama umur instrumen berdasarkan the terms of the instrument based on the
metode suku bunga efektif dan dicatat effective interest rate method and
sebagai bagian dari pendapatan bunga recorded as part of interest income for
untuk biaya transaksi sehubungan dengan transaction costs related to the financial
aset keuangan atau sebagai bagian dari asset or as part of interest expense for
beban bunga untuk biaya transaksi transaction costs related to financial
sehubungan dengan liabilitas keuangan. liabilities.
Bank, pada pengakuan awal, dapat The Bank, upon initial recognition, may
menetapkan aset keuangan dan liabilitas designate certain financial assets and
keuangan tertentu sebagai nilai wajar liabilities, at fair value through profit or
melalui laba rugi (opsi nilai wajar). Opsi loss (fair value option). The fair value
nilai wajar dapat digunakan hanya bila option is only applied when the following
memenuhi ketetapan sebagai berikut: conditions are met:
Penetapan sebagai opsi nilai wajar The determination of the fair value
mengurangi atau mengeliminasi option reduces or eliminates an
ketidak-konsistenan pengukuran dan accounting mismatch that would
pengakuan (accounting mismatch) otherwise arise; or
yang dapat timbul; atau
Aset keuangan dan liabilitas keuangan The financial assets and liabilities are
merupakan bagian dari portofolio part of a portfolio of financial
instrumen keuangan yang risikonya instruments, the risks of which are
dikelola dan dilaporkan kepada managed and reported to key
manajemen kunci berdasarkan nilai management on a fair value basis; or
wajar; atau
Aset keuangan dan liabilitas keuangan The financial assets and liabilities
terdiri dari kontrak utama dan derivatif consist of a host contract and an
melekat yang harus dipisahkan. embedded derivative that must be
bifurcated.
39
Page 491
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities (continued)
(lanjutan)
(ii) Pengakuan awal (lanjutan) (ii) Initial recognition (continued)
Opsi nilai wajar digunakan untuk kredit The fair value option is applied to certain
yang diberikan dan piutang tertentu yang loans and receivables that are hedged
dilindung nilai menggunakan credit with credit derivatives or interest rate spot,
derivatives atau spot suku bunga, namun but does not meet the criteria for hedge
tidak memenuhi kriteria untuk akuntansi accounting. Otherwise, the loans would
lindung nilai. Jika tidak, kredit yang be recorded at amortized cost, while the
diberikan akan dicatat menggunakan derivatives are measured at fair value
biaya perolehan diamortisasi dan derivatif through profit or loss.
akan diukur menggunakan nilai wajar
melalui laba rugi.
Opsi nilai wajar juga digunakan untuk The fair value option is also applied to
dana investasi yang merupakan bagian investment funds that are part of a
dari portofolio yang dikelola dengan basis portfolio managed on a fair value basis.
nilai wajar. Opsi nilai wajar juga digunakan Furthermore, the fair value option is
untuk structured investment termasuk applied to structured investments that
derivatif melekat. include embedded derivatives.
(iii) Pengukuran setelah pengakuan awal (iii) Subsequent measurement
Aset keuangan dalam kelompok nilai wajar Fair value through other comprehensive
melalui penghasilan komprehensif lain dan income financial assets and financial
aset keuangan dan liabilitas keuangan assets and liabilities measured at fair
yang diukur pada nilai wajar melalui laba value through profit or loss are
rugi diukur pada nilai wajarnya. subsequently measured at fair value.
Aset dan liabilitas keuangan lainnya yang Assets and other financial liabilities which
diukur pada biaya perolehan amortisasi, are measured at amortized cost, are
diukur pada biaya perolehan amortisasi measured at amortized cost using the
dengan menggunakan metode suku bunga effective interest method.
efektif.
(iv) Penghentian pengakuan (iv) Derecognition
a. Aset keuangan dihentikan a. Financial assets are derecognized
pengakuannya jika: when:
- Hak kontraktual atas arus kas yang - The contractual rights to receive
berasal dari aset keuangan cash flows from the financial assets
tersebut berakhir; atau have expired; or
40
Page 492
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities (continued)
(lanjutan)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
- Bank telah mentransfer hak-nya - The Bank has transferred its rights
untuk menerima arus kas yang to receive cash flows arising from
berasal dari aset keuangan atau the financial assets or has assumed
menanggung liabilitas untuk an obligation to pay the cash flows
membayarkan arus kas yang in full without significant delay to a
diterima tersebut secara penuh third party under a ‘pass-through
tanpa penundaan berarti kepada arrangement’; and either (a) the
pihak ketiga di bawah kesepakatan Bank has transferred substantially
pelepasan (pass-through all the risks and rewards of the
arrangement); dan antara (a) Bank asset, or (b) the Bank has neither
telah mentransfer secara transferred nor retained
substansial seluruh risiko dan substantially all the risks and
manfaat atas aset, atau (b) Bank rewards of the asset, but has
tidak mentransfer maupun tidak transferred the control of the asset.
memiliki secara substansial
seluruh risiko dan manfaat atas
aset, namun telah mentransfer
pengendalian atas aset.
Ketika Bank telah mentransfer hak When the Bank has transferred its
untuk menerima arus kas dari aset rights to receive cash flows from an
atau telah memasuki pass through asset or has entered into a pass-
arrangement dan tidak mentransfer through arrangement and has
serta tidak mempertahankan neither transferred nor retained
secara substansial seluruh risiko substantially all the risks and
dan manfaat atas aset atau tidak rewards of the asset nor
mentransfer kendali atas aset, aset transferred control of the asset, the
diakui sebesar keterlibatan Bank asset is recognized to the extent of
yang berkelanjutan atas aset the Bank’s continuing involvement
tersebut. in the asset.
Kredit yang diberikan atau aset Loans or other financial assets are
keuangan lain dihapusbukukan ketika written off when there is no realistic
tidak terdapat prospek yang realistis prospect of collection in the near
mengenai pengembalian kredit dalam future or the normal relationship
waktu dekat atau hubungan normal between the Bank and the borrowers
antara Bank dan debitur telah has ceased to exist. When a loan is
berakhir. Kredit yang tidak dapat deemed uncollectible, it is written off
dilunasi, dihapusbukukan dengan against the related allowance for
mendebit cadangan kerugian impairment losses. Subsequent
penurunan nilai. Penerimaan recoveries from loans previously
kemudian atas kredit yang telah written off, are added to the allowance
dihapusbukukan sebelumnya, jika for impairment losses account in the
pada periode berjalan dikreditkan ke statement of financial position, if
dalam akun cadangan kerugian recovered in the current year and are
penurunan nilai atas kredit yang recognized in the statement of profit or
diberikan di laporan posisi keuangan, loss and comprehensive income as
sedangkan jika setelah tanggal other operating income, if recovered
laporan posisi keuangan dikreditkan after the statement of financial
sebagai pendapatan operasional position dates.
lainnya dalam laporan laba rugi dan
penghasilan komprehensif lain.
41
Page 493
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities (continued)
(lanjutan)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
b. Liabilitas keuangan dihentikan b. Financial liabilities are derecognized
pengakuannya jika liabilitas keuangan when they are extinguished, i.e.,
tersebut berakhir, yaitu ketika liabilitas liabilities stated in the contract are
yang ditetapkan dalam kontrak discharged, cancelled or expired.
dilepaskan atau dibatalkan atau
kadaluwarsa.
Jika suatu liabilitas keuangan yang Where an existing financial liability is
ada digantikan dengan yang lain oleh replaced by another from the same
pemberi pinjaman yang sama pada lender on substantially different terms,
keadaan yang secara substansial or the terms of an existing liability are
berbeda, atau berdasarkan suatu substantially modified, such an
liabilitas yang ada yang secara exchange or modification is treated as
substansial telah diubah, seperti derecognition of the original liability
pertukaran atau modifikasi yang and the recognition of a new liability,
diperlakukan sebagai penghentian and the difference in the respective
pengakuan liabilitas awal dan carrying amounts is recognised in the
pengakuan liabilitas baru dan statement of profit or loss and other
perbedaan nilai tercatat masing- comprehensive income.
masing diakui dalam laporan laba rugi
dan penghasilan komprehensif lain.
(v) Modifikasi atas Arus Kas Aset Keuangan (v) Modifications to Cash Flow of Financial
Assets
Penilaian apakah suatu aset keuangan An assessment of whether a financial asset
telah dimodifikasi baik secara substansial has been modified substantially or not
maupun tidak substansial dilakukan oleh substantially is carried out by a business
unit bisnis yang berwenang melakukan unit authorized to modify or restructure
modifikasi atau restrukturisasi aset financial assets when the business unit
keuangan pada saat unit bisnis tersebut carries out modification or restructuring of
melakukan tindakan modifikasi atau a financial asset.
restrukturisasi atas suatu aset keuangan.
Modifikasi aset keuangan dianggap Modifications to financial assets are
substansial dan Bank akan berhenti considered substantial and the Bank will
mengakui aset keuangan awal ketika: stop recognizing the original financial
assets when:
a. Aset keuangan (atau bagiannya) a. The financial asset (or part thereof)
berakhir, yaitu jika debitur secara expires, that is, if the debtor is legally
hukum dibebaskan dari tanggung released from primary responsibility
jawab utama atas aset tersebut (atau for the asset (or part thereof), either
bagiannya), baik melalui proses hukum through legal process or by the
maupun oleh kreditur pembuatan creditor entering into a new credit
kontrak kredit baru (sebagai contoh, contract (for example, the equity
opsi equity conversion); atau conversion option); or
42
Page 494
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities (continued)
(lanjutan)
(v) Modifikasi atas Arus Kas Aset Keuangan (v) Modifications to Cash Flow of Financial
(lanjutan) Assets (continued)
b. Terdapat konversi mata uang. b. Currency conversion.
Bank kemudian akan mengukur aset The bank will then measure the modified
keuangan yang telah dimodifikasi baik financial assets either substantially or not
secara substansial maupun tidak substantially in the following manner:
substansial dengan cara berikut:
a. Modifikasi Aset Keuangan yang a. Substantial Modification of Financial
Substansial: Assets:
1. Saat arus kas kontraktual atas aset 1. When the contractual cash flows
keuangan direnegosiasi atau on a financial asset are
dimodifikasi (antara lain ketika kredit renegotiated or modified (for
direstrukturisasi) dimana example, when a credit is
renegosiasi atau modifikasi tersebut restructured) where the
menghasilkan penghentian renegotiation or modification
pengakuan aset keuangan, Bank results in derecognition of the
akan mencatat aset keuangan financial asset, the Bank will
tersebut sebagai aset keuangan record the financial asset as a
baru/modifikasian pada tanggal new/modified financial asset at
modifikasi/negosiasi. the modification/negotiation
date.
2. Selisih jumlah tercatat bruto aset 2. The difference between the gross
keuangan awal dengan nilai wajar carrying amount of the original
aset modifikasian diakui di laba rugi. financial asset and the fair value of
the modified asset is recognized in
profit or loss.
3. Pendapatan atau biaya transaksi 3. Income or costs incurred in
yang terjadi sehubungan dengan connection with a modification
kejadian modifikasi diakui sebagai event are recognized as part of the
bagian dari keuntungan atau gain or loss on the modification.
kerugian atas modifikasi tersebut.
4. Selanjutnya, Bank melakukan 4. Subsequently, the Bank
penilaian apakah aset keuangan assesses whether the
baru/modifikasian merupakan aset new/modified financial assets
yang berasal dari aset keuangan are those that arise from
memburuk. deteriorating financial assets.
5. Pengakuan pendapatan bunga atas 5. Recognition of interest income
aset yang berasal dari aset on assets originating from
keuangan memburuk ditentukan deteriorating financial assets is
berdasarkan suku bunga efektif determined based on the risk-
yang telah disesuaikan dengan adjusted effective interest rate to
risiko kredit (risk-adjusted effective discount the cash flows of
interest rate) untuk mendiskontokan modified financial assets.
arus kas aset keuangan yang telah
dimodifikasi.
43
Page 495
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities (continued)
(lanjutan)
(v) Modifikasi atas Arus Kas Aset Keuangan (v) Modifications to Cash Flow of Financial
(lanjutan) Assets (continued)
a. Modifikasi Aset Keuangan yang Tidak a. Non-Substantial Modification of
Substansial: Financial Assets:
1. Saat Bank melakukan renegosiasi 1. When the Bank renegotiates or
atau modifikasi arus kas kontraktual modifies contractual cash flows for
atas aset keuangan (antara lain financial assets (among others
ketika kredit direstrukturisasi) yang when credit is restructured) that do
tidak memenuhi kriteria modifikasi not meet the criteria for substantial
aset keuangan yang substansial di modification of financial assets
atas, maka renegosiasi atau above, the renegotiation or
modifikasi tersebut tidak modification does not result in
menghasilkan penghentian derecognition of financial assets.
pengakuan aset keuangan.
2. Jumlah tercatat bruto aset keuangan 2. The gross carrying amount of
dihitung sebesar nilai kini (net financial assets is computed at the
present value) dari arus kas net present value of modified or
kontraktual yang telah dimodifikasi renegotiated contractual cash
atau direnegosiasi yang flows discounted at the original
didiskontokan menggunakan suku effective interest rate.
bunga efektif awal.
3. Bank kemudian mengakui 3. The Bank then recognizes the gain
keuntungan atau kerugian dari or loss from the modification (i.e.
modifikasi (yaitu sebesar perubahan the change in the gross carrying
jumlah tercatat bruto aset keuangan) amount of the financial asset) in
dalam laporan laba rugi. the profit or loss.
4. Pendapatan atau biaya transaksi 4. Transaction income or costs
yang terjadi sehubungan dengan incurred in connection with a
kejadian modifikasi diakui sebagai modification event are recognized
penyesuaian terhadap jumlah as an adjustment to the carrying
tercatat aset keuangan yang telah amount of the modified financial
dimodifikasi dan diamortisasi asset and amortized over the
selama sisa jangka waktu aset remaining term of the modified
keuangan modifikasian tersebut financial asset.
44
Page 496
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities (continued)
(lanjutan)
(vi) Pengakuan pendapatan dan beban (vi) Income and expense recognition
a. Pendapatan dan beban bunga atas a. Interest income and expense on
aset keuangan yang diukur pada nilai financial assets measured at fair value
wajar melalui penghasilan through other comprehensive income
komprehensif lain serta aset keuangan as well as financial assets and
dan liabilitas keuangan yang dicatat financial liabilities recorded at
berdasarkan biaya perolehan amortized cost are recognized in the
diamortisasi, diakui pada laporan laba statement of profit or loss using the
rugi dengan menggunakan metode effective interest method.
suku bunga efektif.
Jumlah tercatat bruto aset keuangan The gross carrying amount of a
adalah biaya perolehan diamortisasi financial asset is the amortized cost of
aset keuangan sebelum disesuaikan a financial asset before adjusting for
dengan cadangan penurunan nilai. allowance for impairment.
Dalam menghitung pendapatan dan In calculating interest income and
beban bunga, tingkat bunga efektif expenses, the effective interest rate is
diterapkan pada jumlah tercatat bruto applied to the gross carrying amount
aset (ketika aset tersebut bukan aset of an asset (when the asset is not a
keuangan memburuk) atau terhadap deteriorated financial asset) or to the
biaya perolehan diamortisasi dari amortized cost of a liability.
liabilitas.
Untuk aset keuangan yang memburuk For financial assets that deteriorated
setelah pengakuan awal, pendapatan after initial recognition, interest income
bunga dihitung dengan menerapkan is calculated by applying an effective
tingkat bunga efektif terhadap biaya interest rate to the amortized cost of
perolehan diamortisasi dari aset the financial assets. If the asset no
keuangan tersebut. Jika aset tersebut longer deteriorates, the calculation of
tidak lagi memburuk, maka interest income will be calculated by
perhitungan pendapatan bunga akan applying an effective interest rate to
dihitung dengan menerapkan tingkat the gross carrying amount of the
bunga efektif terhadap nilai tercatat financial asset.
bruto dari aset keuangan tersebut.
Untuk aset keuangan yang telah For financial assets that have
memburuk pada saat pengakuan deteriorated at initial recognition,
awal, pendapatan bunga dihitung interest income is calculated by
dengan menerapkan tingkat bunga applying the effective interest rate to
efektif terhadap biaya perolehan the amortized cost of the financial
diamortisasi dari aset keuangan assets. If the asset no longer
tersebut. Jika aset tersebut tidak lagi deteriorates, the calculation of interest
memburuk, maka perhitungan income will still be calculated by
pendapatan bunga akan tetap dihitung applying the effective interest rate to
dengan menerapkan tingkat bunga the amortized cost of the financial
efektif terhadap biaya perolehan asset.
diamortisasi dari aset keuangan
tersebut.
45
Page 497
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities (continued)
(lanjutan)
(vi) Pengakuan pendapatan dan beban (vi) Income and expense recognition
(lanjutan) (continued)
b. Keuntungan dan kerugian atas aset b. Gain and losses on financial assets
keuangan (yaitu: instrumen utang (which is debt instrument hold by
yang dimiliki oleh Bank) yang diukur Bank) measured at fair value through
pada nilai wajar melalui penghasilan other comprehensive income
komprehensif lain (FVTOCI) diakui (FVTOCI) are recognized at other
dalam penghasilan komprehensif lain, comprehensive income, except
kecuali untuk kerugian penurunan losses on impairment, until those
nilai, sampai aset keuangan tersebut financial instrument derecognized,
dihentikan pengakuannya, unrealized gain and losses record on
keuntungan atau kerugian kumulatif other comprehensive income
yang telah diakui sebelumnya dalam reclassified from equity to profit and
penghasilan komprehensif lain loss as reclassification adjustment.
direklasifikasi dari ekuitas ke laba rugi
sebagai penyesuaian reklasifikasi.
Keuntungan dan kerugian atas aset Gain and losses on financial assets or
keuangan atau liabilitas keuangan financial liabilities measured at fair
yang diukur pada nilai wajar melalui value through profit or loss (FVTPL)
laba rugi (FVTPL) diakui dalam are recognized at statement of profit
laporan laba rugi, kecuali: or loss, except:
Bagian dari hubungan lindung Part of a hedging relationship;
nilai;
Investasi dalam instrumen Investments in equity
ekuitas dan Bank telah memilih instruments and the Bank has
untuk menyajikan keuntungan chosen to present gains and
dan kerugian atas investasi losses on investment in other
dalam penghasilan comprehensive income;
komprehensif lain; Financial liabilities determined to
Liabilitas keuangan yang be measured at fair value
ditetapkan untuk diukur pada through profit or loss and the
nilai wajar melalui laba rugi dan Bank is required to present the
Bank disyaratkan untuk impact of changes in credit risk
menyajikan dampak dari liabilities in other comprehensive
perubahan risiko kredit liabilitas income;
dalam penghasilan Financial assets measured at fair
komprehensif lain; value through other
Aset keuangan yang diukur pada comprehensive income and the
nilai wajar melalui penghasilan Bank is required to recognize
komprehensif lain dan Bank some changes in fair value in the
disyaratkan untuk mengakui other comprehensive income.
sebagian perubahan nilai wajar
dalam penghasilan
komprehensif lain.
46
Page 498
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities (continued)
(lanjutan)
(vi) Pengakuan pendapatan dan beban (vi) Income and expense recognition
(lanjutan) (continued)
Keuntungan atau kerugian atas aset Gain or losses on financial assets
keuangan yang diukur pada biaya measured at amortized cost and not part
perolehan amortisasi dan bukan of a hedging relationship are recognized in
merupakan bagian dari suatu hubungan the statement of profit or loss when the
lindung nilai diakui pada laporan laba financial assets are derecognized,
rugi ketika aset keuangan dihentikan reclassified, through the amortization
pengakuannya, direklasifikasi, melalui process or in order to recognize
proses amortisasi atau dalam rangka impairment gains or losses.
mengakui keuntungan atau kerugian
penurunan nilai.
Keuntungan atau kerugian dari liabilitas Gain or losses on liabilities instrument
keuangan yang diukur pada biaya measured at amortized cost and not part
perolehan amortisasi dan bukan of a hedging relationship are recognized in
merupakan bagian dari suatu hubungan the statement of profit or loss when
lindung nilai diakui dalam laporan laba liabilities instrument are derecognized and
rugi ketika liabilitas keuangan dihentikan through amortization processed.
pengakuannya dan melalui proses
amortisasi.
(vii) Reklasifikasi aset keuangan (vii) Reclassification of financial assets
Reklasifikasi aset keuangan Reclassification of financial assets is
diperbolehkan jika dan hanya jika terjadi permissible when and only when there is
perubahan dalam model bisnis untuk change in business model for managing
mengelola aset keuangan. financial assets.
Jika Bank mereklasifikasi aset keuangan If the Bank reclassifies financial assets in
sesuai dengan ketentuan di atas, Bank accordance with the above conditions, the
menerapkan reklasifikasi secara Bank applies prospective reclassification
prospektif dari tanggal reklasifikasi. from the date of reclassification. The Bank
Bank tidak menyajikan kembali does not restate gains, losses (including
keuntungan, kerugian (termasuk impairment gains or losses), or previously
keuntungan atau kerugian penurunan recognized interest.
nilai), atau bunga yang diakui
sebelumnya.
Reklasifikasi aset keuangan dari Reclassifications of financial assets from
klasifikasi biaya perolehan yang amortized cost classifications to fair value
diamortisasi ke klasifikasi nilai wajar through profit or loss are recorded at fair
melalui laba rugi dicatat sebesar nilai value. The difference between the
wajarnya. Selisih antara nilai tercatat recorded value and fair value is
dengan nilai wajar diakui sebagai recognized in profit or loss on the
keuntungan atau kerugian pada laba statement of profit or loss and other
rugi. comprehensive income.
47
Page 499
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities (continued)
(lanjutan)
(vii) Reklasifikasi aset keuangan (lanjutan) (vii) Reclassification of financial assets
(continued)
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 Reclassification of financial assets from fair
nilai wajar melalui penghasilan value classification through other
komprehensif lain ke klasifikasi nilai wajar comprehensive income to fair value
melalui laba rugi dicatat pada wajar. classification through profit or loss is
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 Reclassification of financial assets from fair
nilai wajar melalui penghasilan value classifications through other
komprehensif lain ke klasifikasi biaya comprehensive income to the amortized
perolehan yang diamortisasi dicatat pada cost classification is recorded at carrying
nilai tercatat. Keuntungan atau kerugian value. Unrealized gains or losses is
yang belum direalisasi dihapus dari ekuitas removed from equity and is adjusted
dan disesuaikan terhadap nilai wajar. against the fair value.
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 wajar. other comprehensive income are recorded
at fair value.
Reklasifikasi aset keuangan dari kelompok Reclassification of financial assets from
dimiliki hingga jatuh tempo ke kelompok held-to-maturity to available-for-sale
tersedia untuk dijual dicatat sebesar nilai category is recorded at fair value.
wajarnya. Keuntungan atau kerugian yang Unrealized gains or losses are reported in
belum direalisasi tetap dilaporkan dalam equity and are amortized using effective
ekuitas dan diamortisasi menggunakan interest method over the remaining life of
metode suku bunga efektif selama sisa the financial assets.
umur aset keuangan tersebut.
(viii) Saling hapus (viii) Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are offset
dilakukan saling hapus dan nilai bersihnya and the net amount is presented in the
disajikan dalam laporan posisi keuangan statement of financial position when, and
jika, dan hanya jika Bank memiliki hak yang only when, the Bank has a legal right to
berkekuatan hukum untuk melakukan offset the amounts and intends either to
saling hapus atas jumlah yang telah diakui settle on a net basis or to realize the asset
tersebut dan adanya maksud untuk and settle the liability simultaneously.
menyelesaikan secara neto atau untuk
merealisasikan aset dan menyelesaikan
liabilitasnya secara simultan.
48
Page 500
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities (continued)
(lanjutan)
(viii) Saling hapus (lanjutan) (viii) Offsetting (continued)
Hal yang berkekuatan hukum harus tidak The legally enforceable right must not be,
kontinjen atas peristiwa di masa depan dan contingent on future events and must be
harus dapat dipaksakan di dalam situasi enforceable in the normal course of
bisnis yang normal, peristiwa kegagalan business and in the event of default,
atau kebangkrutan dari entitas atas seluruh insolvency or bankruptcy of the company
pihak lawan. or the counterparty.
Pendapatan dan beban disajikan dalam Income and expenses are presented on a
jumlah neto hanya jika diperkenankan oleh net basis only when permitted by the
Standar Akuntansi Keuangan. Financial Accounting Standards.
(ix) Pengukuran nilai wajar (ix) Fair value measurement
Nilai wajar adalah harga yang akan Fair value is the price that would be
diterima untuk menjual suatu aset atau received to sell an asset or paid to transfer
harga yang akan dibayar untuk a liability in an orderly transaction between
mengalihkan suatu liabilitas dalam market participants at the measurement
transaksi teratur antara pelaku pasar pada date.
tanggal pengukuran.
Pengukuran nilai wajar mengasumsikan Fair value measurement assumes the
bahwa transaksi untuk menjual aset atau transaction to sell assets or transfer
mengalihkan liabilitas terjadi: liabilities occurs:
- Di pasar utama untuk aset dan - In the primary market for such assets
liabilitas tersebut; atau and liabilities; or
- Jika tidak terdapat pasar utama, - If there is no primary market, in the
dipasar yang paling menguntungkan most profitable market for these
untuk aset atau liabilitas tersebut. assets or liabilities.
Nilai wajar suatu aset atau liabilitas diukur The fair value of an asset or liability is
menggunakan asumsi yang akan measured using the assumptions that
digunakan pelaku pasar ketika would be use by market participants in
menentukan harga aset dan liabilitas determining the price of the asset and the
tersebut dengan asumsi bahwa pelaku liability assuming that market participants
pasar bertindak dalam kepentingan act in their best economic interests.
ekonomik terbaiknya.
Pengukuran nilai wajar aset non keuangan The measurement of the fair value of non-
memperhitungkan kemampuan pelaku financial assets takes into account the
pasar untuk menghasilkan manfaat ability of market participants to generate
ekonomik dengan menggunakan aset economic benefits by using the asset in
dalam penggunaan tertinggi dan the highest and best use or by selling them
terbaiknya atau dengan menjualnya to other market participants that would use
kepada pelaku pasar lain yang akan the asset in the highest and best use.
menggunakan aset tersebut dalam
penggunaan tertinggi dan terbaiknya.
49
Page 501
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities (continued)
(lanjutan)
(ix) Pengukuran nilai wajar (lanjutan) (ix) Fair value measurement (continued)
Bank menggunakan teknik penilaian yang Bank uses suitable valuation techniques in
sesuai dalam keadaan dan dimana data the circumstances and where sufficient
yang memadai tersedia untuk mengukur data are available to measure fair value,
nilai wajar, mengoptimalkan penggunaan optimizing the use of relevant observable
input yang dapat diobservasi yang relevan inputs and minimize the use of inputs that
dan meminimalkan penggunaan input yang are not observable.
tidak dapat diobservasi.
Semua aset dan liabilitas dimana nilai All assets and liabilities which fair value is
wajar diukur atau diungkapkan dalam measured or disclosed in the financial
laporan keuangan dapat dikategorikan statements can be classified in fair value
pada level hirarki nilai wajar, berdasarkan hierarchy levels, based on the lowest level
tingkatan input terendah yang signifikan of input that is significant to the overall fair
atas pengukuran nilai wajar secara value measurement:
keseluruhan:
- Tingkat 1 : harga kuotasian (tanpa - Level 1 : quoted prices (unadjusted) in
penyesuaian) di pasar aktif untuk aset active markets for identical assets or
atau liabilitas yang identik yang dapat liabilities which are accessible at the
diakses pada tanggal pengukuran. measurement date.
- Tingkat 2 : input selain harga - Level 2 : inputs other than quoted
kuotasian yang termasuk dalam level prices included in level 1 that are
1 yang dapat diobservasi untuk aset observable for the assets and liabilities,
dan liabilitas, baik secara langsung either directly or indirectly.
atau tidak langsung.
- Tingkat 3 : input yang tidak dapat - Level 3 : inputs that are not observable
diobservasi untuk aset dan liabilitas. for the assets and liabilities.
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are
laporan keuangan secara berulang, Bank recognized in the financial statements on
menentukan apakah terjadi transfer antara recurring basis, the Bank determines
level di dalam hirarki dengan cara whether there is a transfer between levels
mengevaluasi kategori (berdasarkan input in the hierarchy by evaluating categories
level terendah yang signifikan dalam (based on the lowest level input that is
pengukuran nilai wajar) setiap akhir significant to the fair value measurement)
periode pelaporan. at the end of each reporting period.
Bank, untuk tujuan pengungkapan nilai The Bank, for purposes of disclosing the
wajar, telah menentukan kelas aset dan fair value, has determined the classes of
liabilitas berdasarkan sifat, karakteristik, assets and liabilities based on the nature,
risiko aset dan liabilitas, dan level hirarki characteristics, risk of assets and liabilities,
nilai wajar (Catatan 46). and the fair value hierarchy levels
(Note 46).
50
Page 502
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities (continued)
(lanjutan)
(x) Pengukuran biaya perolehan diamortisasi (x) Amortized cost measurement
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset or
keuangan atau liabilitas keuangan adalah liability is the amount at which the financial
jumlah aset keuangan atau liabilitas asset or liability is measured at initial
keuangan yang diukur pada saat recognition, minus principal repayments,
pengakuan awal dikurangi pembayaran plus or minus the cumulative amortization
pokok pinjaman, ditambah atau dikurangi using the effective interest method of any
amortisasi kumulatif menggunakan metode difference between the initial amount
suku bunga efektif yang dihitung dari recognized and the maturity amount,
selisih antara nilai pengakuan awal dan minus any reduction for impairment.
nilai jatuh temponya, dan dikurangi
penurunan nilai.
(xi) Aset keuangan sukuk (xi) Sukuk Financial Asset
Berdasarkan PSAK No.410 (Revisi 2015), In accordance with SFAS No.410
Bank menentukan investasi pada sukuk (Revised 2015), the Bank determines the
ijarah dan mudharabah sebagai diukur classification of investments in sukuk
pada biaya perolehan, diukur pada nilai ijarah and mudharabah either measured
wajar melalui penghasilan komprehensif at cost, fair value through other
lain atau diukur pada nilai wajar melalui comprehensive income or fair value
laba rugi. through profit or loss.
Klasifikasi sukuk adalah sebagai berikut: Sukuk classifications are as follows:
a. Diukur pada biaya perolehan a. Measured at cost
Investasi tersebut dimiliki dalam The investment is held in a
suatu model usaha yang business model whereby the
bertujuan utama untuk primary goal is to obtain
memperoleh arus kas kontraktual contractual cash flows and has
dan terdapat persyaratan contractual terms in determining
kontraktual dalam menentukan the specific date of principal
tanggal tertentu atas pembayaran payments and or the results.
pokok dan atau hasilnya.
Biaya perolehan sukuk termasuk Sukuk acquisition cost includes
biaya transaksi, dan selisih antara transaction cost, and difference
biaya perolehan dan nilai nominal between the acquisition cost and
diamortisasi secara garis lurus the nominal value is amortized on
selama jangka waktu sukuk dan a straight-line basis over the period
diakui dalam laba rugi. of the sukuk and recognized to
profit or loss.
51
Page 503
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Aset keuangan dan liabilitas keuangan d. Financial assets and liabilities (continued)
(lanjutan)
(xi) Aset keuangan sukuk (lanjutan) (xi) Sukuk Financial Asset (continued)
Klasifikasi sukuk adalah sebagai berikut: Sukuk classifications are as follows:
(lanjutan) (continued)
b. Diukur pada nilai wajar melalui b. Measured at fair value through other
penghasilan komprehensif lain comprehensive income
Investasi tersebut dimiliki dalam The investment is held in a
suatu model usaha yang business model whereby the
bertujuan utama untuk primary goal is to obtain
memperoleh arus kas kontraktual contractual cash flows and sell
dan melakukan penjualan sukuk, sukuk, has contractual terms in
terdapat persyaratan kontraktual determining the specific date of
dalam menentukan tanggal principal payments and or the
tertentu atas pembayaran pokok results.
dan atau hasilnya.
Biaya perolehan sukuk termasuk Sukuk acquisition cost includes
biaya transaksi, dan selisih antara transaction cost, and difference
biaya perolehan dan nilai nominal between the acquisition cost and
diamortisasi secara garis lurus the nominal value is amortized on
selama jangka waktu sukuk dan a straight-line basis over the period
diakui dalam laba rugi. of the sukuk and recognized to
profit or loss.
Keuntungan atau kerugian dari Gain or loss from changes of fair
perubahan nilai wajar diakui value is recognized in other
dalam penghasilan komprehensif comprehensive income after
lain setelah memperhitungkan considering unamortized difference
saldo selisih biaya perolehan dan of acquisition cost and nominal
nilai nominal yang belum value and accumulated gain or loss
diamortisasi dan saldo akumulasi of fair value which has previously
keuntungan atau kerugian nilai recognized in other comprehensive
wajar yang telah diakui dalam income. When sukuk is
penghasilan komprehensif lain derecognized, accumulated gain or
sebelumnya. Ketika investasi loss which has previously
sukuk dihentikan pengakuannya, recognized in other comprehensive
akumulasi keuntungan atau income is reclassified to profit or
kerugian yang sebelumnya diakui loss.
dalam penghasilan komprehensif
lain direklasifikasi ke laba rugi.
c. Diukur pada nilai wajar melalui laba c. Measured at fair value through profit
rugi or loss
Biaya perolehan sukuk tidak termasuk Sukuk acquisition cost excludes
biaya transaksi, dan selisih antara nilai transaction cost and the difference
wajar dan jumlah tercatat diakui dalam between fair value and the carrying
laba rugi. value is recognized in profit or loss.
52
Page 504
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan financial assets
Pada setiap tanggal pelaporan, Bank At reporting date, the Bank calculates expected
menghitung kerugian kredit ekspektasian credit loss based on estimated 12 months. If
berdasarkan estimasi 12 bulan. Jika terjadi there is a significant increase in credit risk since
kenaikan risiko kredit yang signifikan sejak initial recognition, the estimated expected credit
pengakuan awal maka estimasi kerugian kredit loss will be calculated throughout the life of the
ekspektasian akan dihitung sepanjang umur contract.
kontrak.
Kerugian kredit ekspektasian merupakan Expected credit losses are estimated weighted
estimasi probabilitas tertimbang dari kerugian probabilities of credit losses (is the present
kredit (yaitu nilai kini dari seluruh kekurangan value of all cash shortages) over the estimated
kas) selama perkiraan umur instrumen life of the financial instrument. Cash shortages
keuangan. Kekurangan kas adalah selisih are the difference between the cash flows owed
antara arus kas yang terutang kepada Bank to the Bank in accordance with the contract and
sesuai dengan kontrak dan arus kas yang the cash flows that are expected to be received
diperkirakan akan diterima oleh Bank. by the Bank.
Bank menetapkan definisi peningkatan risiko The Bank has determined the definition of a
kredit instrumen keuangan secara signifikan significant increase in credit risk of financial
sejak pengakuan awal sebagai berikut: instruments since initial recognition as follows:
Sesuai dengan praduga (rebuttable In accordance with presumption
presumption) PSAK 109, yaitu ketika (rebuttable presumption) SFAS 109, i.e.
pembayaran kontraktual tertunggak lebih when contractual payments are overdue
dari 30 hari; atau for more than 30 days; or
Ketika terjadi restrukturisasi aset When there is a restructuring of financial
keuangan yang disebabkan oleh assets caused by increased credit risk.
peningkatan risiko kredit.
Bank menerapkan definisi gagal bayar (stage The Bank applies a definition of default (stage
3) yang konsisten dengan definisi yang 3) that is consistent with the definition used for
digunakan untuk tujuan manajemen risiko internal credit risk management for relevant
kredit internal untuk instrumen keuangan yang financial instruments, namely:
relevan, yaitu:
Ketika instrumen keuangan telah When financial instruments are in 90 days
menunggak 90 hari; atau in arrears; or
Telah berada pada kolektibilitas BI 3, 4, Is in BI collectibility 3, 4, or 5.
atau 5.
53
Page 505
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Bank mengelompokkan aset keuangan dibeli The Bank classifies purchased or originated
dari aset keuangan memburuk apabila: credit-impaired financial asset if:
Hilangnya pasar aktif dari aset keuangan; Loss of an active market from financial
dan assets; and
Pembelian dengan diskon sangat besar. Purchases with very large discounts.
Bank mengelompokkan aset keuangan berasal The Bank classifies financial assets derived
dari aset keuangan memburuk apabila: from deteriorat financial assets if:
Pihak peminjam dinyatakan pailit; The borrower is declared bankrupt;
Terdapat perubahan dari bentuk There is a change in the form of provision
penyediaan dana, atau of funds, or
Debitur telah berada pada stage 3 dan The debtor is at stage 3 and meets one of
memenuhi salah satu kondisi berikut: the following conditions:
Telah dilakukan restrukturisasi secara Repeated restructuring and significant
berulang-ulang dan terjadi breach of contract; or
pelanggaran kontrak secara
signifikan; atau
Atas restrukturisasi yang terjadi, For the restructuring that occurs, there
terdapat selisih negatif lebih dari 20% is a negative difference of more than
atas nilai kini arus kas masa depan 20% of the present value of future
(yang didiskontokan menggunakan cash flows (discounted using the initial
suku bunga efektif awal) antara effective interest rate) between the
persyaratan awal dan persyaratan initial terms and the terms of the
restrukturisasi. restructuring.
Bank melakukan penurunan nilai secara The Bank is impaired individually or collectively
individu atau kolektif dengan by considering all reasonable and supported
mempertimbangkan semua informasi yang information, including forward looking
wajar dan terdukung, termasuk informasi yang information.
bersifat perkiraan masa depan (forward-
looking).
Perhitungan cadangan kerugian penurunan Calculation of allowance for impairment losses
nilai atas aset keuangan yang dinilai secara on financial assets assessed collectively is
kolektif, berdasarkan pada karakteristik risiko grouped based on similar credit risk
kredit yang sama dengan mempertimbangkan characteristics and taking into account the loan
segmentasi kredit berdasarkan permodelan segmentation based on future loss model
kerugian masa depan.
Bank menggunakan metode statistik, credit The Bank uses statistical method, credit rating
rating dan perkiraan makroekonomi untuk and macroeconomy forecast to assess
menilai cadangan kerugian penurunan nilai allowance for impairment losses on loans.
atas kredit yang diberikan.
54
Page 506
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
e.1. Kredit yang diberikan dan pembiayaan/piutang e.1. Loans and murabahah financing receivables
murabahah
Bank dapat menetapkan debitur untuk Bank may assign debtors to be evaluated
dievaluasi secara individual apabila memenuhi individually if they meet at least one of the
minimal salah satu kriteria sebagai berikut: following criteria:
Kredit Konsumer: Consumer Credit:
1. Akun yang memenuhi kriteria sebagai 1. Accounts that meet the following criteria:
berikut:
a. Akun yang default (bucket 5) atau a. Account that defaults (bucket 5) or
restrukturisasi; dan restructured; and
b. Memiliki pokok di atas atau sama dengan b. Has a principal of more than or equal to
Rp4 miliar Rp4 billion
2. Mengalami bencana alam yang ditentukan 2. Experienced a natural disaster as
oleh Otoritas Jasa Keuangan ataupun determined by the Financial Services
instansi pemerintah dan disetujui Direksi. Authority or government agency and
approved by the Board of Directors.
3. Kualitas kredit kolektibilitas 5 di atas 3. Credit quality collectibility of 5 over 5 (five)
5 (lima) tahun (minimal DPD 2006 hari) years (minimum DPD 2006 days) with the
dengan kriteria tidak ada sertifikat atau belum criteria of no certificate or perfect binding
dilakukan pengikatan sempurna (HT) kecuali (HT) except for program credit (SKMHT)
kredit program (SKMHT)
4. Hasil lelang dibawah kewajiban pokok 4. The auction proceeds under the principal
obligation
5. Terkait pemasalahan hukum dengan 5. In relation to legal issues with indications,
indikasi, antara lain: among others:
a. Sengketa agunan; atau a. Collateral dispute ; or
b. Sengketa lahan. b. Land dispute.
Dimana salah satu dari 2 (dua) sengketa Where one of the 2 (two) disputes a binding
tersebut sudah terbit ketetapan hukum legal provision has been issued and causes
mengikat dan menimbulkan kerugian bagi losses to the Bank.
Bank.
6. Debitur minimal masuk bucket 4 dan terdapat 6. Debtors are at least in bucket 4 and there
minimal 2 (dua) permasalahan sebagai are at least 2 (two) problems as follows:
berikut:
a. Tempat bekerja debitur atau usaha debitur a. The debtor's place of work or the
mengalami kebangkrutan debtor's business is bankrupt
b. Debitur terkena PHK b. The debtor is laid off
c. Sertifikat belum terbit selama minimal 36 c. The certificate has not been issued for
bulan sejak akad kredit at least 36 months since the credit
agreement
d. Rumah yang menjadi agunan tidak selesai d. The house that became the collateral
atau terbengkalai was not finished or was abandoned
e. Pembayaran angsuran dilakukan oleh e. Installment payments are made by a
pihak ketiga yang tidak terafiliasi oleh third party that is not affiliated with the
debitur debtor
f. Debitur sudah mengalami restrukturisasi f. The debtor has undergone restructuring
minimal 2 (dua) kali. at least 2 (two) times.
g. Debitur mengalami permasalahan hukum g. The debtor is experiencing legal
h. Klaim asuransi terkait kredit ditolak/ tidak problems
dibayar oleh asuradur. h. Insurance claims related to credit
rejected/not paid by the insurer.
55
Page 507
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
e.1. Kredit yang diberikan dan pembiayaan/piutang e.1. Loans and murabahah financing receivables
murabahah (lanjutan) (continued)
Kredit Komersial: Commercial Credit:
1. Akun yang memenuhi kriteria sebagai 1. Accounts that meet the following criteria:
berikut:
a. Akun yang default (bucket 5) atau a. Account that defaults (bucket 5) or
restrukturisasi; dan restructured; and
b. Memiliki pokok di atas atau sama b. Has a principal of more than or equal to
dengan Rp30 miliar Rp30 billion
2. Mengalami bencana alam yang ditentukan 2. Experienced a natural disaster as
oleh Otoritas Jasa Keuangan ataupun determined by the Financial Services
instansi pemerintah dan disetujui Direksi. Authority or government agency and
approved by the Board of Directors.
3. Kualitas kredit kolektibilitas 5 di atas 3. Credit quality collectibility of 5 over 5 (five)
5 (lima) tahun (minimal DPD 2006 hari) years (minimum DPD 2006 days) with the
dengan kriteria tidak ada sertifikat atau criteria of no certificate or perfect binding
belum dilakukan pengikatan sempurna (HT) except for program credit (SKMHT)
(HT) kecuali kredit program (SKMHT)
4. Hasil lelang dibawah kewajiban pokok 4. The auction proceeds under the principal
obligation
5. Terkait pemasalahan hukum dengan 5. In relation to legal issues with indications,
indikasi, antara lain: among others:
a. Sengketa pengurus, a. Collateral dispute ; or
b. Sengketa agunan, b. Collateral dispute,
c. Sengketa lahan, c. Land dispute,
d. Sengketa proyek, d. Project dispute
Dimana salah satu dari 4 (empat) sengketa Where one of the 4 (four) disputes has
tersebut sudah terbit ketetapan hukum issued a binding legal provision and/or
mengikat dan menimbulkan kerugian bagi causes losses to the bank.
bank.
6. Dalam hal penetapan kolektibilitas 6. In the case of collectability using the 3
menggunakan konsep 3 (tiga) pilar maka (three) pillar concept, the individual
kriteria individual assessment dapat assessment criteria can be determined with
ditetapkan dengan kriteria: minimal masuk the following criteria: at least entering bucket
bucket 4 (hari tunggakan 61 hari) dan 4 (days arrears 61 days) and there are at
terdapat minimal 2 (dua) dari 3 (tiga) least 2 (two) out of 3 (three) problems as
permasalahan sebagai berikut: follows:
a. Permasalahan prospek usaha a. Problems with decreased business
menurun dengan indikasi antara lain: prospects with indications include:
i. Tidak terdapat pembayaran i. There is no principal payment in
pokok sesuai dengan ketentuan accordance with the provisions
dan atau kesepakatan yang telah and/or agreements that have been
dibuat, atau made, or
ii. Pembangunan berhenti lebih ii. Construction has stopped for more
dari 1 (satu) tahun, dan/atau than 1 (one) year, and/ or
iii. Tidak terdapat penjualan lebih iii. There are no sales for more than 1
dari 1 (satu) tahun. (one) year
56
Page 508
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
e.1. Kredit yang diberikan dan pembiayaan/piutang e.1. Loans and murabahah financing receivables
murabahah (lanjutan) (continued)
Kredit Komersial: (lanjutan) Commercial Credit: (continued)
b. Permasalahan agunan dengan b. Collateral problems by meeting one of
memenuhi salah satu indikasi/ kriteria the following indications/criteria:
sebagai berikut:
i. Sertifikat agunan belum atas i. The collateral certificate is not yet
nama debitur atau pengurus yang in the name of the debtor or
tidak dapat diikat Hak management that cannot be bound
Tanggungan; by the Mortgage;
ii. Sertifikat agunan belum dilakukan ii. Collateral certificate has not been
pengikatan Hak Tanggungan bound by the Mortgage Rights
12 bulan sejak akad kredit dan 12 months since the credit
status default; agreement and default status;
iii. Sertifikat tidak memiliki alas iii. The certificate has no legal basis
hukum untuk dilakukan for transfer to the buyer;
pengalihan kepada pembeli;
iv. Agunan belum terbit sertifikat; iv.The collateral has not been issued
a certificate;
v. Agunan tidak terbangun 100% v. Collateral is not built 100%
khusus kredit investasi; specifically for investment credit;
c. Permasalahan kemampuan c. The problem of ability to pay has
membayar mengalami penurunan decreased
Perhitungan komponen PD, LGD, dan EAD The computation of PD, LGD, and EAD
yang dilakukan secara kolektif pada setiap components carried out collectively in each
segmentasi kredit mempertimbangkan data credit segmentation takes into account
historis, saat ini dan masa yang akan datang. historical, current and future data.
Perhitungan cadangan kerugian penurunan Calculation of allowance for impairment losses
nilai atas aset keuangan yang dinilai secara on financial assets assessed collectively
kolektif berdasarkan karakteristik risiko kredit grouped based on similar credit risk
yang sama dengan mempertimbangkan characteristics and taking into account the loan
segmentasi kredit berdasarkan pengalaman segmentation based on historical loss
kerugian masa lalu dan kemungkinan terjadinya experience and the possibility of failure
kegagalan (probability of default). Aset (probability of default). Financial assets are
keuangan dikelompokan berdasarkan grouped on the basis of similar credit risk
karakteristik risiko kredit yang sama antara lain characteristics by considering the credit
dengan mempertimbangkan segmentasi kredit segmentation and past due status of the
dan tunggakan debitur. debtors, among others.
57
Page 509
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
e.1. Kredit yang diberikan dan pembiayaan/piutang e.1. Loans and murabahah financing receivables
murabahah (lanjutan) (continued)
Bank perlu mempertimbangkan informasi masa Bank needs to consider past, present and future
lalu, masa sekarang dan masa depan dalam information in calculating the probability of
menghitung kemungkinan kejadian gagal default. Therefore, the calculation of PD is
bayar. Oleh karena itu, perhitungan PD carried out in the following stages:
dilakukan dengan tahapan sebagai berikut:
a. Perhitungan PD secara historis (PD TTC) a. Historical PD calculation (PD TTC)
b. Perhitungan PD forward-looking; dan b. forward-looking PD calculation; and
c. Perhitungan PD Point in time (PiT) melalui c. Calculation of PD Point in time (PiT)
proses scaling through a scaling process
LGD merupakan estimasi kerugian atas debitur LGD is an estimated loss for a debtor by
dengan menghitung recovery yang didapatkan calculating the recovery obtained after the
setelah debitur tersebut default. LGD debtor defaults. LGD is calculated as 100%
diperhitungkan sebesar 100% dikurangi tingkat minus the rate of return (recovery rate), LGD
pengembalian (recovery rate), perhitungan calculation is carried out in the following stages:
LGD dilakukan dengan tahapan sebagai
berikut:
a. Perhitungan LGD secara historis (LGD a. Historical LGD calculation (LGD TTC);
TTC);
b. Perhitungan LGD Point in Time (LGD PiT) b. Calculation of LGD Point in Time (LGD
dengan mempertimbangkan informasi PiT) by considering forward looking
forward looking. information.
Dalam membuat estimasi recoverable amount The Bank uses the fair value of collateral as the
(estimasi jumlah yang dapat diperoleh basis for future cash flow if one of the following
kembali), Bank dapat menggunakan metode conditions is met:
berikut ini:
a. Discounted Cash Flow a. Discounted Cash Flow
Bank melakukan perhitungan berdasarkan The Bank performs calculations based on
jumlah yang telah didiskonto (discounted the discounted amount (discounted value)
value) dari estimasi arus kas masa datang of future cash flows (principal and interest)
(pokok dan bunga) yang didiskonto discounted based on the Effective Interest
berdasarkan Suku Bunga Efektif dari setiap Rate of each loan.
kredit.
b. Expected Collateral b. Expected Collateral
Bank melakukan perhitungan berdasarkan The Bank calculates earthquakes which
estimasi penjualan agunan yang dilakukan are calculated based on the analysis
dengan mempertimbangkan nilai wajar dan carried out by considering the fair value
jangka waktu estimasi penjualan agunan di and the estimated future sales period. The
masa depan. Hasil perhitungan akan calculation results will be discounted
didiskontokan berdasarkan Suku Bunga based on the Effective Interest Rate of
Efektif dari setiap kredit. each loan.
c. Metode lainnya yang berdasarkan analisis c. Other methods based on the Bank's
Bank lebih sesuai dan tidak bertentangan analysis are more appropriate and do not
dengan ketentuan Regulator. conflict with the Regulators' provisions.
58
Page 510
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Cadangan kerugian penurunan nilai atas e. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
e.1. Kredit yang diberikan dan pembiayaan/piutang e.1. Loans and murabahah financing receivables
murabahah (lanjutan) (continued)
Sesuai dengan PSAK No. 402, “Akuntansi In accordance with SFAS No. 402, “Accounting
Murabahah” dan Pedoman Akuntansi for Murabahah” and Indonesia Sharia Banking
Perbankan Syariah Indonesia (PAPSI) Revisi Accounting Guidelines (PAPSI Revised 2013),
2013), Bank menghitung CKPN untuk piutang the Bank calculates individual allowance for
murabahah sesuai dengan ketentuan di ISAK impairment losses for murabahah receivable in
No. 402, “Penurunan Nilai Piutang Murabahah”. accordance with IFAS No. 402 “Impairment of
Murabahah Receivables”.
e.2. Pembiayaan/piutang syariah selain murabahah e.2. Sharia financing/receivables other than
murabahah
Untuk aset keuangan berupa piutang istishna, For financial assets of istishna receivables,
pinjaman qardh, pembiayaan mudharabah, dan funds of qardh, mudharabah financing, and
pembiayaan musyarakah, Bank menerapkan musyarakah financing, the Bank implements
Peraturan Otoritas Jasa Keuangan (POJK) POJK No.02/POJK.03/2022 dated January 31,
No.02/POJK.03/2022 tanggal 31 Januari 2022 2022 regarding “Asset Quality Ratings for
tentang ”Penilaian Kualitas Aset Bank Umum Sharia Bank and Sharia Business Unit".
Syariah dan Unit Usaha Syariah”.
Cadangan kerugian minimum yang harus The minimum allowance to be provided in
dibentuk sesuai dengan Peraturan Bank accordance with Bank Indonesia Regulation is
Indonesia adalah sebagai berikut: as follows:
a. 1% dari aset produktif yang digolongkan a. 1% of earning assets classified as Current,
Lancar, di luar penempatan pada Bank excluding placements with Bank Indonesia,
Indonesia, obligasi pemerintah, instrumen government bonds, other debt instruments
hutang lain yang diterbitkan oleh issued by the Government of the Republic of
Pemerintah Republik Indonesia dan aktiva Indonesia and earning assets secured by
produktif yang dijamin dengan agunan cash collateral;
tunai;
b. 5% dari aset produktif yang digolongkan b. 5% of earning assets classified as Special
Dalam Perhatian Khusus setelah dikurangi Mention, net of deductible collateral;
agunan;
c. 15% dari aset produktif yang digolongkan c. 15% of earning assets classified as Sub-
Kurang Lancar setelah dikurangi agunan; standard, net of deductible collateral;
d. 50% dari aset produktif yang digolongkan d. 50% of earning assets classified as
Diragukan setelah dikurangi agunan; dan Doubtful, net of deductible collateral; and
e. 100% dari aset produktif yang digolongkan e. 100% of earning assets classified as Loss,
Macet setelah dikurangi agunan. net of deductible collateral.
Kriteria penilaian nilai agunan yang dapat The criterias for assessment of the value of
dikurangkan dalam pembentukan cadangan collateral that can be deducted in the calculation
kerugian penurunan nilai sesuai dengan of allowance for impairment losses are based on
Peraturan Bank Indonesia (OJK). Bank Indonesia Regulations (OJK).
59
Page 511
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
f. Giro pada Bank Indonesia dan bank lain f. Current accounts with Bank Indonesia and
other banks
Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and
dinyatakan sebesar biaya perolehan other banks are stated at amortized cost using
diamortisasi menggunakan metode suku bunga the effective interest method less allowance for
efektif dikurangi cadangan kerugian penurunan impairment losses. Current accounts with Bank
nilai. Giro pada Bank Indonesia dan Bank lain Indonesia and other banks are classified as
diklasifikasikan sebagai biaya perolehan amortized cost.
diamortisasi.
g. Penempatan pada Bank Indonesia dan bank 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 pada Bank banks represent placements of funds in Bank
Indonesia berupa deposit facility, term deposit Indonesia in the form of deposit facility, term
dan deposit facility syariah, sedangkan deposit and sharia deposit facility, whereas
penempatan pada bank lain berupa deposito placement with other banks is in the form of
berjangka, interbank call money dan tabungan. time deposit, interbank call money and savings.
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain dinyatakan sebesar biaya perolehan banks are stated at amortized cost using the
diamortisasi menggunakan metode suku bunga effective interest method less allowance for
efektif dikurangi cadangan kerugian penurunan impairment losses. Placements with Bank
nilai. Penempatan pada Bank Indonesia dan Indonesia and other banks are classified as
bank lain diklasifikasikan sebagai biaya amortized cost.
perolehan diamortisasi.
h. Efek-efek dan obligasi pemerintah h. Securities and government bonds
Efek-efek terdiri dari surat berharga yang Securities consist of securities traded in the
diperdagangkan dalam pasar modal dan pasar capital market and money market, such as Bank
uang, antara lain Sertifikat Bank Indonesia Indonesia Certificates (SBI), Deposits
(SBI), Sertifikat Deposito Bank Indonesia Certificates of Bank Indonesia (SDBI), bonds,
(SDBI), obligasi, Negotiable Certificate of Negotiable Certificate of Deposit (NCD),
Deposit (NCD), Medium Term Notes (MTN), Medium Term Notes (MTN) mutual funds and
penyertaan reksadana dan Efek Beragun Aset Asset Backed Securities (ABSs).
(EBA).
EBA adalah portofolio efek yang terdiri dari aset ABSs are securities portfolio consisting of
keuangan berupa kumpulan tagihan kredit financial assets in the form of mortgages loan.
kepemilikan rumah. EBA terbentuk ketika bank ABSs are created when bank sells its loans or
menjual pinjaman atau utang lainnya kepada other debts to an issuer (financial institution)
penerbit (lembaga keuangan) lalu disusun and then arranged in a portfolio in order to
dalam suatu portofolio untuk dijual kembali resale to investors.
kepada investor.
Obligasi Pemerintah adalah obligasi yang Government bonds are bonds issued by the
diterbitkan oleh Pemerintah Indonesia. Indonesian Government.
60
Page 512
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
h. Efek-efek dan obligasi pemerintah (lanjutan) h. Securities and government bonds
(continued)
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. Efek-efek dan obligasi pemerintah yang 1. Securities and government bonds classified
diklasifikasikan sebagai biaya perolehan as amortized cost are measured at
yang diamortisasi diukur dengan biaya amortized cost using the effective interest
perolehan yang diamortisasi menggunakan method. Interest income is recognized in the
metode suku bunga efektif. Pendapatan statement of profit or loss and other
bunga diakui dalam laporan laba rugi dan comprehensive income using the effective
penghasilan komprehensif lain interest method.
menggunakan metode suku bunga efektif.
2. Efek-efek dan obligasi pemerintah yang 2. Securities and government bonds classified
diklasifikasikan sebagai nilai wajar melalui as fair value through profit or loss (FVTPL)
laba rugi (FVTPL) diukur dengan are measured using fair value. Unrealized
menggunakan nilai wajar. Keuntungan atau gains or losses resulting from changes in fair
kerugian yang belum direalisasi akibat values are recognized in the statement of
kenaikan atau penurunan nilai wajarnya profit or loss and other comprehensive
disajikan dalam laporan laba rugi dan income. Changes in fair value are
penghasilan komprehensif lain. Perubahan recognized in profit or loss. Upon sale of
nilai wajar diakui pada laporan laba rugi. portfolio of fair value through profit or loss
Atas penjualan portofolio efek-efek dan securities and government bonds, the
obligasi pemerintah untuk nilai wajar difference between the selling price and the
melalui laba rugi, perbedaan antara harga fair value is recognized as a gain or loss in
jual dengan nilai pasar wajar diakui sebagai the year when the securities and
keuntungan atau kerugian penjualan pada government bonds are sold.
tahun dimana efek-efek dan obligasi
pemerintah tersebut dijual.
3. Efek-efek dan obligasi pemerintah yang 3. Securities and government bonds classified
diklasifikasikan sebagai nilai wajar melalui as fair value through other comprehensive
penghasilan komprehensif lain (FVTOCI) income (FVTOCI) are measured using fair
diukur dengan menggunakan nilai wajar. value. Interest income is recognized in the
Pendapatan bunga diakui dalam laporan statement of profit or loss and other
laba rugi dan penghasilan komprehensif comprehensive income using the effective
lain menggunakan metode suku bunga interest method. Other fair value changes
efektif. Perubahan nilai wajar lainnya diakui are recognized directly in equity until the
langsung dalam ekuitas sampai efek-efek securities and Government bonds are sold
dan obligasi pemerintah dijual atau or impaired, whereby the cumulative gains
mengalami penurunan nilai, dimana and losses previously recognized in the
akumulasi keuntungan dan kerugian yang equity are recognized in the statement of
sebelumnya diakui dalam ekuitas diakui profit or loss and other comprehensive
dalam laporan laba rugi penghasilan income.
komprehensif lain.
i. Kredit yang diberikan i. Loans
Kredit yang diberikan merupakan penyediaan Loans represent the lending of money or
uang atau tagihan yang dapat disamakan equivalent receivables under contracts with
dengan itu, berdasarkan kesepakatan dengan borrowers, where the borrowers are required to
pihak penerima kredit dan mewajibkan pihak repay their debts with interest after a specified
penerima kredit untuk melunasi setelah jangka period of time.
waktu tertentu dengan imbalan bunga.
61
Page 513
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
i. Kredit yang diberikan (lanjutan) i. Loans (continued)
Kredit yang diberikan (termasuk kredit yang Loans (including loans under syndication) are
diberikan dalam pinjaman sindikasi) pada initially measured at fair value plus transaction
awalnya diukur pada nilai wajar ditambah costs that are directly attributable to obtaining
dengan biaya transaksi yang dapat the financial asset. After initial recognition,
diatribusikan secara langsung dan biaya loans are measured at amortized cost using the
tambahan untuk memperoleh aset keuangan effective interest method, net of allowance for
tersebut. Setelah pengakuan awal kredit yang impairment losses.
diberikan diukur pada biaya perolehan
amortisasi menggunakan metode suku bunga
efektif dikurangi dengan cadangan kerugian
penurunan nilai.
Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized costs.
diukur pada biaya perolehan diamortisasi.
Kredit yang diberikan dalam pinjaman sindikasi Loans under syndication or channelling are
ataupun penerusan kredit dinyatakan sebesar stated at the principal amount equal to the risk
pokok kredit sesuai dengan porsi risiko yang portion assumed by the Bank.
ditanggung oleh Bank.
Restrukturisasi kredit Loan restructuring
Restrukturisasi kredit meliputi adanya Loan restructuring may involve extending the
perpanjangan jangka waktu pembayaran dan payment arrangements and new loan
ketentuan kredit yang baru. conditions.
Kredit yang direstrukturisasi disajikan sebesar Restructured loans are stated at the lower of
nilai yang lebih rendah antara nilai tercatat carrying value on the date of restructuring or
kredit pada tanggal restrukturisasi atau nilai value of the future cash receipts after the
tunai penerimaan kas masa depan setelah restructuring. Losses resulting from the
restrukturisasi. Kerugian akibat selisih antara difference between the carrying value on the
nilai tercatat kredit pada tanggal restrukturisasi date of restructuring the present value of future
dengan nilai tunai penerimaan kas masa depan cash receipts after the restructuring is
setelah restrukturisasi diakui dalam laporan recognized in the statement of profit or loss and
laba rugi dan penghasilan komprehensif lain. other comprehensive income. After the
Setelah restrukturisasi, semua penerimaan kas restructuring, all future cash receipts specified
masa depan yang ditetapkan dalam by the new terms are recorded as a return of
persyaratan baru dicatat sebagai pengembalian principal loans and interest income in
pokok kredit yang diberikan dan pendapatan accordance with the terms of the restructuring.
bunga sesuai dengan syarat-syarat
restrukturisasi.
Penjualan Kredit Pemilikan Rumah (KPR) Sales of Housing Loans (KPR)
Bank telah melakukan penjualan atas KPR The Bank sold its KPR to third parties.
kepada pihak ketiga.
Atas penjualan tersebut, Bank telah In relation with the above mention sale, the
memindahkan risiko dan manfaat atas Bank has transferred the risk and rewards of
kepemilikan KPR kepada pihak lawan. Oleh ownership of the KPR to counterparty. Hence,
karena itu, pada tanggal efektif penjualan, Bank at the effective date of the sale, the Bank
menghentikan pengakuan atas KPR tersebut. derecognized the KPR.
Penjualan tersebut telah memenuhi kriteria jual The sale has fulfill the criteria of true sale
putus seperti yang tertuang dalam Peraturan according to OJK regulation No.
OJK No.11/POJK.03/2019. 11/POJK.03/2019.
62
Page 514
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
j. Pembiayaan/piutang syariah j. Sharia financing/receivables
Pembiayaan/piutang syariah adalah Financing/receivables based on sharia
penyediaan uang atau tagihan yang dapat principles is receivables from providing funds or
disamakan dengan itu, yang timbul dari other similar form of receivables arising from
transaksi berdasarkan prinsip jual beli dan bagi transactions carried out based on sale or
hasil antara Bank dengan pihak lain selama purchase arrangements and profit sharing
jangka waktu tertentu. Piutang tersebut meliputi between Bank and other parties for a certain
piutang murabahah, piutang istishna dan qardh, period of time. Such receivables consist of
untuk pembiayaan meliputi pembiayaan receivables arising from murabahah
mudharabah dan pembiayaan musyarakah. transactions, istishna transactions and qardh
transactions, for financing consist of
mudharabah and musyarakah financing.
Murabahah adalah akad jual beli antara Murabahah is a sale and purchase contract
nasabah dengan Bank, dimana Bank between the customer and Bank, whereby Bank
membiayai kebutuhan konsumsi, investasi dan finances the consumption, investment and
modal kerja nasabah yang dijual dengan harga working capital needs of the customer sold with
pokok ditambah dengan keuntungan yang a principle price plus a certain margin that is
diketahui dan disepakati bersama. Pembayaran mutually informed and agreed. Repayment on
atas pembiayaan ini dilakukan dengan cara this financing is made in installments within a
mengangsur dalam jangka waktu yang specified period.
ditentukan.
Piutang murabahah pada awalnya diukur pada Murabahah receivables are initially measured at
nilai wajar ditambah dengan biaya transaksi fair value plus direct attributable transaction
yang dapat diatribusikan secara langsung dan costs and is an additional cost to obtain the
merupakan biaya tambahan untuk memperoleh respected financial assets and after the initial
aset keuangan tersebut dan setelah pengakuan recognition are measured at amortized cost
awal diukur pada biaya perolehan diamortisasi using the effective margin method less any
menggunakan metode marjin efektif dikurangi allowance for impairment losses value.
dengan cadangan kerugian penurunan nilai.
Mudharabah merupakan pembiayaan Mudharabah financing is a joint financing made
kerjasama antara Bank sebagai pemilik dana between Bank as the owner of the funds
(shahibul maal) dengan nasabah sebagai (shahibul maal) and the customer as a business
pelaksana usaha (mudharib) selama jangka executor (mudharib) during a certain period.
waktu tertentu. Pembagian hasil keuntungan The profit sharing from the project or the
dari proyek atau usaha tersebut ditentukan business is determined in accordance with the
sesuai dengan nisbah (pre-determined ratio) mutually agreed nisbah (pre-determined ratio).
yang telah disepakati bersama. Pada tanggal On the statement of financial position date,
laporan posisi keuangan, pembiayaan mudharabah financing is stated at the
mudharabah dinyatakan sebesar saldo outstanding financing balance less allowance
pembiayaan dikurangi dengan saldo cadangan for impairment losses which is provided based
kerugian penurunan nilai yang dibentuk on the management’s review of the financing
berdasarkan hasil reviu oleh manajemen quality.
terhadap kualitas pembiayaan yang ada.
63
Page 515
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
j. Pembiayaan/piutang syariah (lanjutan) j. Sharia financing/receivables (continued)
Musyarakah adalah akad kerjasama yang Musyarakah is a partnership contract among
terjadi diantara para pemilik modal (mitra fund’s owners (musyarakah partners) to
musyarakah) untuk menggabungkan modal contribute funds and conduct a business on a
dan melakukan usaha secara bersama dalam joint basis through partnership with the profit
suatu kemitraan dengan nisbah pembagian sharing based on a predetermined ratio, while
hasil sesuai dengan kesepakatan, sedangkan the losses are borne proportionally based on
kerugian ditanggung secara proporsional the capital contribution. On the statement of
sesuai dengan kontribusi modal. Pada tanggal financial position date, musyarakah financing is
laporan posisi keuangan, pembiayaan stated at the outstanding financing balance less
musyarakah dinyatakan sebesar saldo allowance for impairment losses which is
pembiayaan dikurangi dengan saldo cadangan provided based on the management’s review on
kerugian penurunan nilai yang dibentuk the financing quality.
berdasarkan hasil reviu oleh manajemen
terhadap kualitas pembiayaan yang ada.
Istishna adalah akad penjualan antara al- Istishna is a sale and purchase contract
mustashni (pembeli) dan al-shani (produsen between al-mustashni (buyer) and al-shani
yang juga bertindak sebagai penjual). (manufacturer also acting as the seller). Based
Berdasarkan akad tersebut, pembeli menugasi on the contract, the buyer orders the
produsen untuk membuat atau mengadakan al- manufacturer to produce or to supply al-mashnu
mashnu (barang pesanan) sesuai spesifikasi (goods ordered) according to the specifications
yang diisyaratkan pembeli dan menjualnya required by the buyer and to sell them at agreed
dengan harga yang disepakati. Piutang istishna price. Istishna receivables are stated at
disajikan sebesar tagihan termin kepada outstanding billings to final buyer less allowance
pembeli akhir dikurangi cadangan kerugian for impairment losses.
penurunan nilai.
Qardh adalah penyediaan dana atau tagihan Qardh is the provision of funds or equivalent
yang dapat dipersamakan dengan itu claims based on agreement between the
berdasarkan persetujuan atau kesepakatan borrower and the lender that requires the
antara peminjam dan pihak yang meminjamkan borrower to repay the debts after a certain
yang mewajibkan peminjam melunasi period of time. Qardh are stated at outstanding
hutangnya setelah jangka waktu tertentu. balance less allowance for impairment losses
Pinjaman qardh dinyatakan sebesar saldo based on the management’s review on the
pinjaman dikurangi dengan saldo cadangan financing quality.
kerugian penurunan nilai yang dibentuk
berdasarkan hasil reviu oleh manajemen
terhadap kualitas pinjaman yang ada.
k. Tagihan dan liabilitas akseptasi k. Acceptances receivable and payable
Tagihan dan liabilitas akseptasi merupakan Acceptances receivable and payable represent
transaksi Surat Kredit Berdokumen Dalam Letters of Credit by Local Document (SKBDN)
Negeri (SKBDN) yang diaksep oleh bank transactions that have been accepted by the
pengaksep (accepting bank). accepting bank.
Tagihan dan liabilitas akseptasi dinyatakan Acceptances receivable and payable are stated
sebesar biaya perolehan diamortisasi. Tagihan at amortized cost. Acceptances receivable are
akseptasi disajikan setelah dikurangi cadangan stated net of allowance for impairment losses.
kerugian penurunan nilai.
Tagihan dan liabilitas akseptasi diklasifikasikan Acceptances receivable and payable are
sebagai diukur pada biaya perolehan classified as amortized costs.
amortisasi.
64
Page 516
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
l. Penyertaan Saham l. Investment in shares
Penyertaan saham merupakan investasi jangka Investments in shares represent long-term
panjang pada perusahaan non-publik serta investments in non-publicly-listed companies
penyertaan modal sementara pada perusahaan and temporary investments in debtor
debitur yang timbul akibat konversi kredit yang companies arising from conversion of loans or
diberikan atau jenis transaksi tertentu yang certain of transactions which resulted The Bank
berakibat Bank memiliki saham pada have shares in debtor’s company.
perusahaan debitur.
Penyertaan saham dengan persentase Investments in shares represent ownership
kepemilikan 20,00% sampai dengan 50,00% interests of 20.00% to 50.00% are recorded
dicatat dengan metode ekuitas. Dalam metode using the equity method. Under this method,
ini, penyertaan dicatat sebesar biaya perolehan investments are recorded at cost and adjusted
disesuaikan dengan bagian Bank atas ekuitas for the Bank’s proportionate share in the net
perusahaan asosiasi dan dikurangi dengan equity of the investees and reduced by
penerimaan dividen sejak tanggal perolehan, dividends earned starting the acquisition date
dikurangi cadangan kerugian penurunan nilai. net of by allowance for impairment losses
Penyertaan modal sementara dihapusbuku dari Temporary investment is written-off from the
laporan posisi keuangan apabila telah statement of financial position if it is held for
melampaui jangka waktu 5 (lima) tahun sesuai more than 5 (five) years in accordance with OJK
dengan Peraturan OJK No. 40/POJK.03/2019 Regulation No. 40/POJK.03/2019 regarding
tentang “Penilaian Kualitas Aset Bank Umum”. “Asset Quality Rating for Commercial Banks”.
m. Aset tetap m. Premises and equipment
Aset tetap awalnya diakui sebesar biaya All premises and equipment are initially
perolehan, yang terdiri atas harga perolehan recognized at cost, which comprises its
dan biaya-biaya tambahan yang dapat purchase price and any costs directly
diatribusikan langsung untuk membawa aset ke attributable in bringing the asset to the location
lokasi dan kondisi yang diinginkan supaya aset and condition necessary for it to be capable of
tersebut siap digunakan sesuai dengan maksud operating in the manner intended by
manajemen. management.
Setelah pengakuan awal, aset tetap selain Subsequent to initial recognition, premises and
tanah dinyatakan pada biaya perolehan equipment besides lands are carried at cost
dikurangi akumulasi penyusutan dan akumulasi less any subsequent accumulated depreciation
rugi penurunan nilai. and impairment losses.
Aset tetap yang diperoleh dalam pertukaran Premises and equipment acquired in exchange
aset non-moneter atau kombinasi aset moneter for a non-monetary asset or for a combination
dan non-moneter diukur pada nilai wajar, of monetary and non-monetary assets are
kecuali: measured at fair values, unless:
(i) Transaksi pertukaran tidak memiliki (i) The exchange transaction lacks
substansi komersial, atau commercial substance, or
(ii) Nilai wajar dari aset yang diterima dan (ii) The fair value of neither the assets received
diserahkan tidak dapat diukur secara andal. nor the assets given up can be measured
reliably.
65
Page 517
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
m. Aset tetap (lanjutan) m. Premises and equipment (continued)
Penyusutan bangunan dihitung dengan Depreciation of buildings is computed using the
menggunakan metode garis lurus (straight-line straight-line method while depreciation of office
method) sedangkan peralatan kantor dan furniture and fixtures, and motor vehicles is
kendaraan bermotor dihitung dengan computed using the double-declining balance
menggunakan metode saldo menurun ganda method, based on the estimated useful lives of
(double-declining balance method) the assets as follows:
berdasarkan taksiran masa manfaat aset tetap
sebagai berikut:
Tahun/Years
Bangunan 10 - 20 Buildings
Peralatan kantor dan kendaraan bermotor 4-8 Office furniture and fixtures and motor vehicles
Penilaian aset tetap dilakukan atas penurunan The carrying amounts of premises and
dan kemungkinan penurunan nilai wajar aset equipment are reviewed for impairment when
jika terjadi peristiwa atau perubahan keadaan events or changes in circumstances indicate
yang mengindikasikan bahwa nilai tercatat that the carrying values may not be fully
mungkin tidak dapat seluruhnya terealisasi. recoverable.
Pada setiap akhir tahun buku, manajemen The residual values, useful lives and methods
melakukan pengkajian ulang atas nilai residu, of depreciation of premises and equipment are
masa manfaat dan metode penyusutan dan reviewed by the management and adjusted
disesuaikan secara prospektif, jika diperlukan. prospectively, if appropriate, at the end of each
year, if necessary.
Jumlah tercatat aset tetap dihentikan An item of premises and equipment is
pengakuannya pada saat dilepaskan atau saat derecognized upon disposal or when no future
tidak ada manfaat ekonomis masa depan yang economic benefits are expected from its use or
diharapkan dari penggunaan atau disposal. Any gain or loss arising on
pelepasannya. Laba atau rugi yang timbul dari derecognition of the asset (calculated as the
penghentian pengakuan aset (dihitung sebagai difference between the net disposal proceeds
perbedaan antara jumlah neto hasil pelepasan and the carrying amount of the asset) is
dan jumlah tercatat dari aset) diperhitungkan included in the statement of profit or loss and
dalam laporan laba rugi dan penghasilan other comprehensive income in the period such
komprehensif lain pada periode aset tersebut asset is derecognized.
dihentikan pengakuannya.
Tanah awalnya dinyatakan sebesar biaya Land are initially recognized at cost and not
perolehan dan tidak disusutkan. Setelah depreciated. Subsequent to initial recognition,
pengakuan awal, tanah diukur pada nilai wajar land is measured at fair value at the revaluation
pada tanggal revaluasi dikurangi akumulasi rugi date less any subsequent accumulated
penurunan nilai setelah tanggal revaluasi. impairment losses. Valuation of land are
Penilaian terhadap tanah dilakukan oleh penilai performed by appraisers with professional
yang memiliki kualifikasi profesional, dan qualification and is done in regular basis to
dilakukan secara berkala untuk memastikan ensure that the carrying amount does not differ
bahwa jumlah tercatat tanah tidak berbeda materially from its fair value at the end of
secara material dengan jumlah yang ditentukan reporting period (Note 14).
dengan menggunakan nilai wajarnya pada akhir
periode pelaporan (Catatan 14).
66
Page 518
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
m. Aset tetap (lanjutan) m. Premises and equipment (continued)
Kenaikan nilai tercatat yang timbul dari Increase in the carrying amount arising from
revaluasi dicatat sebagai “Surplus Revaluasi revaluation is recorded in “Premises and
Aset Tetap”, dan disajikan dalam penghasilan equipment Revaluation Surplus” and presented
komprehensif lain. Namun, kenaikan tersebut in other comprehensive income. However, the
diakui dalam laba rugi hingga sebesar jumlah increase is recognized in profit or loss, up to the
penurunan nilai aset yang sama akibat amount of impairment of the same assets due
revaluasi yang pernah dilakukan sebelumnya to revaluation previously recognized in profit or
dalam laba rugi. Penurunan nilai tercatat yang loss. A decrease in carrying value arising as a
timbul dari revaluasi diakui dalam laba rugi. result of a revaluation should be recognized in
profit or loss.
Beban pemeliharaan dan perbaikan Repairs and maintenance is charged to the
dibebankan pada operasi pada saat terjadinya. profit or loss as incurred. The cost of major
Beban pemugaran dan penambahan bahan renovation and restoration is capitalized to the
dalam jumlah besar dikapitalisasi kepada carrying amount of the related premises and
jumlah tercatat aset tetap terkait bila besar equipment when it is probable that future
kemungkinan bagi kelompok usaha manfaat economic benefits in excess of the originally
ekonomi masa depan menjadi lebih besar dari assessed standard of performance of the
standar kinerja awal yang ditetapkan existing asset and is depreciated over the
sebelumnya dan disusutkan sepanjang sisa remaining useful life of the related asset.
masa manfaat aset tetap terkait.
Aset tetap dalam penyelesaian dicatat sebesar Construction in-progress are stated at cost,
biaya perolehan, yang mencakup kapitalisasi including capitalized borrowing costs and other
beban pinjaman dan biaya-biaya lainnya yang charges incurred in connection with the
terjadi sehubungan dengan pendanaan aset financing of the said asset constructions. The
tetap dalam penyelesaian tersebut. Akumulasi accumulated costs will be reclassified to the
biaya perolehan akan direklasifikasi ke akun appropriate “Premises and Equipment” account
“Aset Tetap” yang bersangkutan pada saat aset when the construction is completed and
tetap tersebut telah selesai dikerjakan dan siap available for intended use. Assets under
untuk digunakan. Aset tetap dalam construction are not depreciated as these are
penyelesaian tidak disusutkan karena belum not yet available for use.
tersedia untuk digunakan.
Biaya pengurusan legal hak atas tanah dalam The legal cost of land rights in the form of
bentuk Hak Guna Usaha (“HGU”), Hak Guna Business Usage Rights (“Hak Guna Usaha” or
Bangunan (“HGB”) dan Hak Pakai (“HP”) ketika “HGU”), Building Usage Right (“Hak Guna
tanah diperoleh pertama kali diakui sebagai Bangunan” or “HGB”) and Usage Rights (“Hak
bagian dari biaya perolehan tanah pada akun Pakai” or “HP”) when the land was initially
“Aset Tetap”. Biaya pengurusan perpanjangan acquired are recognized as part of the cost of
atau pembaruan legal hak atas tanah diakui the land under the “Premises and Equipment”.
sebagai aset tidak berwujud dan diamortisasi The extension or the legal renewal costs of land
sepanjang umur hak hukum atau umur ekonomi rights were recognized as intangible assets and
tanah, mana yang lebih pendek. were amortized over the shorter of the rights'
legal life and land's economic life.
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 at a minimum every
yang signifikan dan fluktuatif, maka perlu 3 (three) years.
dilakukan revaluasi paling kurang 3 (tiga) tahun
sekali.
67
Page 519
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
n. Aset Tidak Berwujud n. Intangible Assets
Berdasarkan PSAK 238 definisi aset berwujud Based on PSAK 238, the definition of tangible
adalah aset nonmoneter teridentifikasi tanpa assets is identified non-monetary assets without
wujud fisik. Dalam hal ini, Piranti lunak physical form. In this case, computer software is
komputer secara jelas disebutkan dalam PSAK explicitly stated in PSAK 238 as a type of asset
238 sebagai jenis aset yang teridentifikasi identified as tangible assets.
sebagai aset berwujud.
Aset tak berwujud awalnya diakui sebesar Intangible assets are initially recognized at the
Pengakuan biaya perolehan dalam jumlah cost of acquisition. The recognition of the cost
tercatat aset takberwujud dihentikan pada aset of acquisition of intangible assets is stopped
tersebut berada pada kondisi yang diinginkan when the asset is in the desired condition to be
agar aset tersebut siap digunakan dengan cara ready for use in the manner intended by
yang di intensikan oleh manajamen. Oleh management. Therefore, costs incurred when
karena itu, biaya yang dikeluarkan saat aset the asset can be used in accordance with the
sudah dapat digunakan sesuai dengan cara intended management and costs to redevelop
yang di intensikan oleh manajemen dan biaya intangible assets are not included in the carrying
untuk mengembangkan kembali aset tak amount of intangible assets.
berwujud tidak termasuk dalam jumlah tercatat
aset tak berwujud.
Setelah pengakuan awal, Aset tak berwujud After initial recognition, intangible assets are
dinyatakan pada biaya perolehan dikurangi stated at cost less accumulated amortization.
akumulasi amortisasi.
Amortisasi aset tak berwujud dihitung dengan Amortization of intangible assets is calculated
menggunakan metode garis lurus (straight-line using the straight-line method. Based on the
method) Berdasarkan rata-rata penggunaan average use of software at the Bank, the useful
piranti lunak pada Bank, untuk umur manfaat life of intangible assets is determined by the
aset tak berwujud ditetapkan oleh unit intangible asset management unit for 5 years.
pengelola aset tak berwujud selama 5 Tahun. The carrying amount of intangible assets is
Jumlah tercatat aset tak berwujud dihentikan stopped when the asset is released or when
pengakuannya pada saat dilepaskan atau saat there is no expected future economic benefit
tidak ada manfaat ekonomis masa depan from use or disposal. Profit or loss arising from
yang diharapkan dari penggunaan atau the cessation of asset recognition (calculated as
pelepasannya. Laba atau rugi yang timbul dari the difference between the net proceeds of
penghentian pengakuan aset (dihitung sebagai disposal and the carrying amount of the asset)
perbedaan antara jumlah neto hasil pelepasan is recognized in the income statement for the
dan jumlah tercatat dari aset) diperhitungkan period in which the asset is derecognized.
dalam laporan laba rugi pada periode aset
tersebut dihentikan pengakuannya.
Aset tak berwujud tidak boleh dikeluarkan dari Intangible assets should not be removed from
daftar rincian aset takberwujud mesikipun the list of intangible assets details even if the
aset tersebut telah sepenuhnya dilakukan asset has been fully amortized, because if the
amortisasi, karena jika aset tersebut masih asset still has expected future economic
memiliki manfaat ekonomis masa depan yang benefits from its use, the cost of acquisition and
diharapkan dari penggunaanya, maka biaya accumulated amortization remain in the list of
perolehan dan akumulasi Amortisasi tetap intangible assets details owned by the entity.
berada dalam daftar rincian aset takberwujud
yang dimiliki oleh entitas.
68
Page 520
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
n. Aset Tidak Berwujud (lanjutan) n. Intangible Assets (continued)
Aset dalam penyelesaian dicatat sebesar biaya Assets under development are recorded at cost,
perolehan, yang mencakup biaya-biaya yang which includes costs incurred in connection with
terjadi sehubungan dengan upaya perolehan, the acquisition, development, and procurement
pengembangan dan pengadaan aset tak efforts of intangible assets under development.
berwujud dalam penyelesaian tersebut. The accumulation of acquisition costs will be
Akumulasi biaya perolehan akan direklasifikasi reclassified to the related "Intangible Assets"
ke akun “Aset tak berwujud” yang bersangkutan account when the intangible asset is completed
pada saat aset tak berwujud tersebut telah and ready for use.
selesai dikerjakan dan siap untuk digunakan.
Aset tak berwujud dalam penyelesaian tidak Intangible assets under development are not
disusutkan karena belum tersedia untuk amortized because they are not yet available for
digunakan. use.
o. Aset hak guna dan liabilitas sewa o. Right-of use assets and lease liabilities
PSAK No. 116 menerapkan persyaratan baru SFAS No. 116 introduces new or amended
atau amandemen sehubungan dengan requirements with respect to lease accounting.
akuntansi sewa. Standar ini memperkenalkan It introduces significant changes to lessee
perubahan signifikan untuk akuntansi lessee accounting by removing the distinction between
dengan menghapus perbedaan antara sewa operating and finance lease and requiring the
operasi dan pembiayaan dan pengakuan aset recognition of a right-of-use asset and a lease
hak guna dan liabilitas sewa, kecuali untuk liability at commencement for all leases, except
sewa jangka pendek dan aset dengan nilai for short-term leases and leases of low value
rendah. Berbeda dengan akuntansi lessee, assets. In contrast to lessee accounting, the
persyaratan untuk akuntansi lessor sebagian requirements for lessor accounting have
besar tidak berubah. Dalam hal ini, Bank remained largely unchanged. In this case, Bank
terekspos risiko Bank sebagai lessee. is exposed the risk of the Bank as lessee.
a) Dampak definisi baru dari sewa a) Impact of the new definition of a lease
Perubahan utama dari definisi sewa The change in the definition of a lease
berkaitan dengan konsep pengendalian. mainly relates to the concept of control.
PSAK No. 116 menentukan apakah kontrak SFAS No. 116 determines whether a
merupakan, atau mengandung sewa atas contract is, or contains, a lease if the lessee
dasar jika penyewa memiliki hak untuk has the right to control the use of an
mengendalikan penggunaan aset selama identified asset for a certain period of time
suatu jangka waktu tertentu untuk in exchange for consideration. This is in
dipertukarkan dengan imbalan. Hal tersebut contrast to the focus on 'risks and rewards'
merupakan perbedaan penentuan kontrak in SFAS No. 30.
merupakan, atau mengandung sewa
berdasarkan PSAK No. 30 yaitu dengan
konsep risiko dan manfaat.
Bank menerapkan definisi sewa dan The Bank applies the definition of a lease
panduan terkait yang diterapkan dalam and related guidance set out in SFAS No.
PSAK No. 116 untuk semua kontrak yang 116 to all contracts entered into or
dicatat atau diubah pada atau setelah changed on or after January 1, 2020.
tanggal 1 Januari 2020.
69
Page 521
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
o. Aset hak guna dan liabilitas sewa (lanjutan) o. Right-of use assets and lease liabilities
(continued)
b) Panduan praktis, pengecualian b) Practical expedient, recognition
pengakuan dan pilihan kebijakan pada exemption and accounting policy option at
saat masa transisi, Bank memilih untuk the transition date, Bank decided to use
menerapkan panduan praktis yang the practical expedient that is permitted in
terdapat pada panduan transisi dalam SFAS No. 116, as:
PSAK No. 116, yang antara lain: 1. Using a single discount rate to a
1. Penggunaan tingkat diskonto tunggal portfolio of leases with reasonably
untuk portofolio sewa dengan similar characteristics;
karakteristik yang hampir sama;
2. Tidak menerapkan pengakuan dan 2. Not to apply the recognition and
pengukuran berdasarkan PSAK 116 measurement according to SFAS No.
untuk kontrak dengan masa sewa 116 of the contracts which lease term
kurang dari 12 bulan pada tanggal 1 ends within 12 months of January 1,
Januari 2020 dan dicatat sebagai 2021 and recorded as short term
sewa jangka pendek; dan lease; and
3. Pengecualian biaya langsung awal 3. Exclude intial direct cost from the
dari pengukuran aset hak guna pada measurement of the right of use
tanggal penerapan awal. assets at the date of initial application.
Bank memilih pengecualian pengakuan Bank may choose the recognition exemption
untuk tidak menerapkan pengakuan dan not to recognize and measure according to
pengukuran berdasarkan PSAK No. 116 SFAS No. 116 of the contract:
untuk kontrak:
1. Sewa jangka pendek dengan masa 1. Short term leases for which lease term
sewa 12 bulan atau kurang; dan is or below 12 months; and
2. Sewa dengan aset pendasar bernilai 2. Lease for which the underlying asset is
rendah. low value.
Bank mengakui pembayaran sewa jangka Bank recognise the lease payment of short
pendek dan aset bernilai rendah sebagai term and low value leases as an expense
beban baik dengan dasar garis lurus on either a straight line basis over ther lease
maupun dasar sistematik lainnya yang term or another systematic basis which
merepresentasikan pola manfaat. represent the pattern of the benefit.
Selain itu, Bank juga memilih pilihan Besides, Bank may choose the policy
kebijakan untuk: option:
1. Tidak memisahkan kompenen nonsewa 1. Not to separate the non-leased
dari komponen sewa, dan memilih component from lease component, and
mencatat masing-masing komponen choose to record the lease component
sewa dan komponen nonsewa terkait and non-leased component as a single
sebagai komponen sewa tunggal. lease component.
2. Tidak mencatat sewa atas aset tak 2. Not to record the lease of intangible
berwujud berdasarkan PSAK No. 116. assets according to SFAS No. 116.
70
Page 522
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
o. Aset hak guna dan liabilitas sewa (lanjutan) o. Right-of use assets and lease liabilities
(continued)
c) Dampak pada akuntansi lessee c) Impact on lessee accounting
Bank menerapkan pendekatan Bank applies a single recognition and
pengakuan dan pengukuran tunggal measurement approach for the entire
untuk seluruh sewa, kecuali untuk sewa lease, except for the short terms and low-
jangka pendek dan sewa aset bernilai value lease. Bank recognises lease
rendah. Bank mengakui liabilitas sewa liabilities for the lease payments and right
untuk melakukan pembayaran sewa dan of use asset that represent right of use of
aset hak guna yang mewakili hak untuk the underlying asset
menggunakan aset pendasar.
Bank mengakui aset hak guna dan Bank recognises right of use asset and
liabilitas sewa pada tanggal permulaan lease liabilities at the commencement
sewa. date.
Pada tanggal permulaan sewa, aset hak On the commencement date, right of use
guna diukur pada biaya perolehan yang assets measured at cost, which shall
meliputi jumlah pengukuran awal liabilitas comprise the amount initial measurement
sewa, biaya langsung awal yang of lease liabilities, initial direct cost
dikeluarkan, estimasi biaya restorasi dan incurred, an estimate of restoration cost,
pembayaran sewa yang dilakukan pada and lease payments made at or before the
atau sebelum tanggal mulai sewa commencement date less the rental
dikurangi insentif sewa yang diterima. incentives received. For the subsequent
Untuk pengurukuran selanjutnya, aset measurements, the right of use assets
hak guna dikurangi dengan akumulasi less the accumulated depreciation, any
penyusutan dan kerugian penurunan nilai, accumulated impairment losses, and
serta disesuaikan untuk setiap adjusted for any remeasurement of lease
pengukuran kembali liabilitas sewa. liabilities.
Aset hak guna disusutkan dengan metode Right of use assets depreciated by
sesuai dengan persyaratan depresiasi methods in accordance with the fixed
yang ada pada aset tetap. assets depreciation requirements.
Jika kepemilikan aset sewa dialihkan ke If the ownership of lease assets
Bank pada akhir masa sewa atau transferred to the Bank at the end of the
pembayaran sewa mencerminkan lease term or the lease payments reflects
pelaksanaan opsi pembelian, penyusutan the purchase option, then the depreciation
dihitung menggunakan estimasi masa period measured by using the estimation
manfaat ekonomis aset. Aset hak guna of asset economic benefit. The right of use
diuji penurunan nilainya sesuai dengan asset tested for impairment in accordance
PSAK No. 236 Penurunan Nilai Aset. with SFAS No. 236 Impairment of Asset.
71
Page 523
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
o. Aset hak guna dan liabilitas sewa (lanjutan) o. Right-of use assets and lease liabilities
(continued)
Pada tanggal permulaan sewa, Bank mengakui At the commencement date, Bank recognized
liabilitas sewa yang diukur pada nilai kini dari the lease liabilities measured at the present
pembayaran sewa masa depan yang akan value of the future lease payment during the
dilakukan selama masa sewa. Pembayaran lease term. Lease payment including the fixed
sewa termasuk pembayaran tetap (termasuk payment (including substantial fixed-payments)
pembayaran tetap secara-substansi) dikurangi less lease incentive receivable, variable lease
piutang insentif sewa, pembayaran sewa payment that depend on the index or exchange
variabel yang bergantung pada indeks atau rate, and the expected amount will be paid in a
kurs, dan jumlah yang diharapkan akan dibayar residual value guarantee. Lease payments also
dalam jaminan nilai residu. Pembayaran sewa include the execution price of a reasonable
juga termasuk harga eksekusi opsi pembelian purchase option if it ensured to exercise by the
yang wajar jika dipastikan akan dilakukan oleh Bank and the penalty payment to terminate the
Bank dan pembayaran penalti untuk lease, if the lease term reflects the Bank to
mengakhiri sewa, jika jangka waktu sewa execute the lease termination option. Variable
mencerminkan Bank mengeksekusi opsi lease payments that do not rely on the index or
penghentian sewa. Pembayaran sewa variabel exchange rates recognized as expense in
yang tidak bergantung pada indeks atau kurs periods in which events or conditions that
diakui sebagai beban pada periode di mana trigger payments occur.
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, Bank uses the incremental
pinjaman inkremental penyewa pada tanggal borrowing rate of the lessee at the
dimulainya sewa karena suku bunga implisit commencement date of the lease, as the
dalam sewa tidak dapat ditentukan. Untuk implicit interest rate of the lease cannot be
pengukuran selanjutnya, jumlah liabilitas sewa determined. For the subsequent measurement,
ditingkatkan untuk mencerminkan amount of lease liabilities increased to reflect
pertambahan bunga dan dikurangi the increasing of interest and reduced by the
pembayaran sewa yang dilakukan. Selain itu, lease payments. In addition, the carrying
jumlah tercatat liabilitas sewa diukur kembali amount of lease liabilities remeasured if there
jika terdapat modifikasi, perubahan jangka is a modification, change in lease term, change
waktu sewa, perubahan pembayaran sewa, of lease payment, or changes in assessment of
atau perubahan dalam penilaian opsi untuk purchase option of the underlying asset.
membeli aset pendasar.
PSAK No. 116 mengubah cara Bank SFAS No. 116 changes the way of Bank
menyajikan sewa yang sebelumnya presents lease that previously classified as an
diklasifikasikan sebagai sewa operasi pada operating lease in SFAS No. 30, which not
PSAK No. 30, yang tidak diungkapkan dalam disclosed in financial statements, with the
laporan keuangan, dengan rincian sebagai details of below:
berikut:
1. Menyajikan aset hak-guna secara 1. Present the right of use asset separately
terpisah;
2. Menyajikan liabilitas sewa sebagai bagian 2. Present the lease liabilities as part of other
dari liabilitas lain-lain; liabilities
3. Menyajikan beban penyusutan aset hak- 3. Present the depreciation expense of right
guna dan beban bunga liabilitas sewa of use asset and interest expense of lease
sebagai bagian dari beban umum dan liabilities as part of general and
administrasi; dan administrative expenses, and
4. Memisahkan jumlah total pembayaran ke 4. Separate the total amount of payment to
bagian pokok (disajikan dalam kegiatan the principal (presented in financing
pendanaan) dan bunga (disajikan dalam activities) and interest (presented in
kegiatan operasional) dalam laporan arus operational activities) in the statement of
kas cash flow.
72
Page 524
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
p. Penurunan nilai aset non-keuangan p. Impairment of non-financial assets
Pada setiap akhir periode pelaporan, Bank The Bank assesses at each annual reporting
menilai apakah terdapat indikasi suatu aset period whether there is an indication that an
mengalami penurunan nilai. Jika terdapat asset may be impaired. If any such indication
indikasi tersebut, maka Bank akan membuat exists, Bank makes an estimate of the asset’s
estimasi atas jumlah terpulihkan aset tersebut. recoverable amount.
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount is the higher of
individual adalah jumlah yang lebih tinggi antara an asset’s or Cash Generating Unit (CGU)’s fair
nilai wajar aset atau Unit Penghasil Kas (UPK) value less costs of disposal and its value in use,
dikurangi biaya pelepasan dengan nilai and is determined for an individual asset, unless
pakainya, kecuali aset tersebut tidak the asset does not generate cash inflows that
menghasilkan arus kas masuk yang sebagian are largely independent of those from other
besar independen dari aset atau kelompok aset assets or groups of assets.
lain.
Jika nilai tercatat aset lebih besar daripada nilai Where the carrying amount of an asset exceeds
terpulihkannya, maka aset tersebut dianggap its recoverable amount, the asset is considered
mengalami penurunan nilai dan nilai tercatat impaired and is written down to its recoverable
aset diturunkan menjadi sebesar nilai amount. Impairment losses of continuing
terpulihkannya. Rugi penurunan nilai dari operations are recognized in the statement of
operasi yang berkelanjutan diakui pada laporan profit or loss and other comprehensive income
laba rugi dan penghasilan komprehensif lain as “impairment losses”.
sebagai “rugi penurunan nilai”.
Dalam menghitung nilai pakai, estimasi arus In assessing the value in use, the estimated net
kas masa depan neto didiskontokan ke nilai kini future cash flows are discounted to their present
dengan menggunakan tingkat diskonto value using a pre-tax discount rate that reflects
sebelum pajak yang menggambarkan penilaian current market assessments of the time value of
pasar kini atas nilai waktu uang dan risiko money and the risks specific to the asset.
spesifik aset.
Dalam menentukan nilai wajar dikurangi biaya In determining fair value less costs of disposal,
pelepasan, mengacu pada PSAK No. 113: refers to SFAS No. 113, "Fair Value
”Pengukuran Nilai Wajar” (Catatan 2d). Measurements" (Note 2d).
Kerugian penurunan nilai dari operasi yang Impairment losses of continuing operations, if
berkelanjutan, jika ada, diakui pada laporan any, are recognized in the statements of profit
laba rugi dan penghasilan komprehensif lain or loss and other comprehensive income under
sesuai dengan kategori biaya yang konsisten expense categories that are consistent with the
dengan fungsi aset yang diturunkan nilainya. functions of the impaired assets.
q. Biaya dibayar dimuka q. Prepaid expenses
Biaya dibayar di muka diamortisasi selama Prepaid expenses are amortized over the
masa manfaat dengan menggunakan metode periods benefited using the straight-line
garis lurus (straight-line method). method.
73
Page 525
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
r. Liabilitas segera r. Liabilities due immediately
Liabilitas segera dicatat pada saat timbulnya This account is recorded at the time the
kewajiban atau diterimanya perintah obligations occur or upon receipt of transfer
pemindahbukuan dari nasabah maupun dari orders from customers or other banks.
bank lain.
Liabilitas segera dicatat berdasarkan biaya Current liabilities are stated at amortized cost
perolehan diamortisasi dan diklasifikasikan and classified as other financial liabilities.
sebagai liabilitas keuangan lainnya.
s. Simpanan s. Deposits
Giro merupakan simpanan nasabah yang dapat Demand deposits represent customer funds
digunakan sebagai alat pembayaran dan which can be used as payment instruments,
penarikannya dapat dilakukan setiap saat and can be withdrawn at any time through
melalui cek atau pemindahbukuan dengan cheque, or transferred through current account
bilyet giro dan sarana perintah pembayaran drafts and other transfer instruction media.
lainnya. Giro dinyatakan sebesar nilai titipan Demand deposits are stated at the amounts
pemegang giro di Bank. entrusted to the Bank by the depositors.
Giro Wadiah merupakan titipan dana pihak Wadiah demand deposits represent entrusted
ketiga yang setiap saat tersedia untuk third party funds which are available for
dikembalikan dan dapat diberikan bonus sesuai withdrawal at any time and earn bonus based
kebijakan Bank. Giro Wadiah dinyatakan on the Bank’s policy. Wadiah demand deposits
sebesar nilai titipan pemegang giro di Bank. are stated at the amounts invested by the
depositors in the Bank.
Tabungan merupakan simpanan nasabah yang Savings deposits represent customer funds
penarikannya hanya dapat dilakukan nasabah which can be withdrawn by the depositors only
sesuai dengan persyaratan tertentu yang under certain conditions. Savings deposits are
disepakati. Tabungan dinyatakan sebesar nilai stated at the agreed amounts due to the
kewajiban pada pemilik tabungan. depositors.
Tabungan Wadiah merupakan simpanan pihak Wadiah savings deposits represent third party
lain yang mendapatkan bonus berdasarkan funds which earn bonus based on the Bank’s
kebijaksanaan Bank. Tabungan Wadiah policy. Wadiah savings deposits are stated at
dinyatakan sebesar nilai investasi pemegang the amounts invested by the depositors in the
tabungan di Bank. Bank.
Deposito berjangka merupakan simpanan Time deposits represent customer funds which
nasabah yang penarikannya hanya dapat can be withdrawn by the depositors only on
dilakukan nasabah pada waktu tertentu sesuai specific maturity dates based on the
dengan perjanjian antara pemegang deposito agreements between the depositors and the
berjangka dengan Bank. Deposito berjangka Bank. Time deposits are stated at the nominal
dinyatakan sebesar nilai nominal yang amounts stated in the certificates issued by the
tercantum dalam sertifikat yang diterbitkan oleh Bank in accordance with the agreements
Bank, sesuai dengan perjanjian antara between the depositors and the Bank.
pemegang deposito berjangka dengan Bank.
74
Page 526
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
s. Simpanan (lanjutan) s. Deposits (continued)
Simpanan nasabah diklasifikasikan sebagai Deposits from customers are classified as other
liabilitas keuangan lainnya dan diukur pada financial liabilities and measured at amortized
biaya perolehan amortisasi menggunakan suku cost using the effective interest method except
bunga efektif kecuali simpanan yang for sharia deposits which are stated at the
didasarkan pada prinsip perbankan syariah Bank’s liability to the customers. Incremental
yang dinyatakan sebesar kewajiban Bank costs that can be attributed directly to the
kepada nasabah. Biaya tambahan yang dapat acquisition of deposits from customers are
diatribusikan secara langsung kepada deducted from total deposits received.
perolehan simpanan nasabah, dikurangkan dari
jumlah simpanan yang diterima.
t. Simpanan dari bank lain t. Deposits from other banks
Simpanan dari bank lain merupakan kewajiban Deposits from other banks represent liabilities
kepada bank lain, dalam bentuk tabungan, giro, to other banks, in the form of savings deposits,
deposito berjangka dan inter-bank call money. demand deposits, time deposits and inter-bank
call money.
Di dalam simpanan dari bank lain termasuk Deposits from other banks include sharia
simpanan syariah dalam bentuk giro wadiah. deposits in the form of wadiah demand
deposits.
Simpanan dari bank lain diklasifikasikan Deposits from other banks are classified as
sebagai liabilitas keuangan lain dan diukur pada other financial liabilities and measured at
biaya perolehan diamortisasi menggunakan amortized cost using the effective interest
suku bunga efektif kecuali simpanan syariah method except for sharia deposits which are
yang dinyatakan sebesar nilai kewajiban Bank stated at the Bank’s liability amount to the
kepada nasabah. Biaya tambahan yang dapat customer. Incremental costs that can be
diatribusikan secara langsung kepada attributed directly to the acquisition of deposits
perolehan simpanan dari bank lain dikurangkan from other banks are deducted from the total
dari jumlah simpanan yang diterima. deposits received.
u. Efek-efek yang dibeli dengan janji dijual u. 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 kembali Securities purchased under agreement to resell
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreement to resell
kembali disajikan sebagai aset keuangan dalam are presented as financial assets in the
laporan posisi keuangan sebesar jumlah statement of financial position, at the net resale
penjualan kembali dikurangi dengan bunga price of unamortized interest and net of
yang belum diamortisasi dan cadangan allowance for impairment losses.
kerugian penurunan nilai.
Selisih antara harga beli dan harga jual kembali The difference between the purchase price and
diperlakukan sebagai pendapatan bunga yang the resale price is treated as unearned interest
ditangguhkan (belum diamortisasi) dan diakui income (unamortized) and recognized as
sebagai pendapatan selama periode sejak income over the period starting from when
efek-efek tersebut dibeli hingga dijual kembali those securities are purchased until they are
dengan menggunakan suku bunga efektif. resold using effective interest rate.
75
Page 527
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
u. Efek-efek yang dibeli dengan janji dijual u. Securities purchased under agreement to
kembali dan efek-efek yang dijual dengan resell and securities sold under agreement
janji dibeli kembali (lanjutan) to repurchase (continued)
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreement are
kembali diklasifikasikan sebagai diukur pada classified as amortized costs.
biaya perolehan amortisasi.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreements to
kembali disajikan sebagai liabilitas dalam repurchase are presented as liabilities in the
laporan posisi keuangan sebesar jumlah statement of financial position, at the
pembelian kembali, dikurangi dengan bunga repurchase price, net of unamortized prepaid
dibayar dimuka yang belum diamortisasi. interest.
Selisih antara harga jual dan harga beli kembali The difference between the selling price and the
diperlakukan sebagai biaya dibayar dimuka dan repurchase price is treated as prepaid
diakui sebagai beban selama jangka waktu expenses and recognized as expense over the
sejak efek-efek tersebut dijual hingga dibeli period starting from when those securities are
kembali menggunakan metode suku bunga sold until they are repurchased using the
efektif. effective interest method.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreement to repurchase
kembali diklasifikasikan sebagai liabilitas are classified as financial liabilities measured at
keuangan yang diukur dengan biaya perolehan amortized cost.
diamortisasi.
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreement to resell
atas surat berharga syariah of sharia-compliant securities
Bank mencatat transaksi efek-efek yang dibeli The Bank records securities purchased under
dengan janji dijual kembali mengacu ke PSAK resale agreements in accordance with SFAS
No. 411 tentang “Akuntansi Wa’d” yang berlaku No. 411 on “Accounting for Wa’d” which is
secara prospektif. Pada saat pengakuan awal, implemented prospectively. At initial
Bank mengklasifikasikan surat berharga recognition, the Bank classifies the underlying
syariah yang diperoleh dari transaksi jual beli securities from the first sale and purchase
pertama dalam kategori diukur pada nilai wajar transaction as at fair value through other
melalui penghasilan komprehensif lain. comprehensive income. Gain or losses arising
Keuntungan atau kerugian dari perubahan nilai from changes in its fair value is recorded as
wajar diakui dalam penghasilan komprehensif other comprehensive income.
lain.
v. Surat-surat berharga yang diterbitkan v. Securities issued
Surat-surat berharga yang diterbitkan Bank Securities issued by Bank consist of bonds,
adalah obligasi, Long Term Note (LTN) dan Long Term Note (LTN) and Sukuk Mudharabah.
Sukuk Mudharabah.
Surat berharga yang diterbitkan diakui sebesar The securities issued are recognized initially at
nilai wajar pada awalnya dan selanjutnya diukur fair value and subsequently measured at
sebesar biaya perolehan diamortisasi dengan amortized cost using the effective interest rate
menggunakan metode suku bunga efektif (EIR). method (EIR).
Biaya perolehan diamortisasi dihitung dengan Amortized cost is calculated by taking into
memperhitungkan adanya diskonto atau premi account any discount or premium associated
terkait dengan pengakuan awal dan biaya related to the initial recognition and transaction
transaksi yang tidak terpisah dari suku bunga costs that are an integral part of the effective
efektif. interest rate.
76
Page 528
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
w. Pinjaman yang diterima w. Fund borrowings
Pinjaman yang diterima merupakan dana yang Fund borrowings are funds received by the
diterima oleh Bank dari Bank Indonesia, Bank from Bank Indonesia, the government
pemerintah dan lembaga pembiayaan lain and other financing institutions with payment
dengan kewajiban pembayaran berdasarkan obligation based on borrowing agreements.
perjanjian pinjaman.
Pinjaman yang diterima diakui sebesar nilai Fund borrowings are recognized initially at fair
wajar pada awalnya dan selanjutnya diukur value and subsequently measured at amortized
sebesar biaya perolehan diamortisasi dengan cost using the effective interest rate method
menggunakan metode suku bunga efektif (EIR). (EIR). Amortized cost is calculated by taking
Biaya perolehan diamortisasi dihitung dengan into account any discount or premium
memperhitungkan adanya diskonto atau premi associated related to the initial recognition and
terkait dengan pengakuan awal dan biaya transaction costs that are an integral part of the
transaksi yang tidak terpisah dari suku bunga effective interest rate.
efektif.
x. Pinjaman subordinasi x. Subordinated loans
Pinjaman subordinasi diakui sebesar nilai wajar Subordinated loans are recognized initially at
pada awalnya dan selanjutnya diukur sebesar fair value and subsequently measured at
biaya perolehan diamortisasi dengan amortized cost using the effective interest rate
menggunakan metode suku bunga efektif. method. Amortized cost is calculated by taking
Biaya perolehan diamortisasi dihitung dengan into account any discount or premium
memperhitungkan adanya diskonto atau premi associated related to the initial recognition and
terkait dengan pengakuan awal dan biaya transaction costs that are an integral part of the
transaksi yang tidak terpisah dari suku bunga effective interest rate.
efektif.
y. Modal saham y. Capital stock
Modal saham diukur pada nilai nominal untuk Capital stock is measured at par value for all
semua saham yang diterbitkan. shares issued.
z. Saldo laba z. Retained earnings
Saldo laba merupakan saldo kumulatif dari hasil Retained earnings represent the cumulative
operasi Bank, pembagian dividen, penyesuaian balance of the Bank’s results of operations,
periode sebelumnya, efek dari perubahan dividend distributions, prior period adjustments,
kebijakan akuntansi dan penyesuaian modal effects of the changes in accounting policy and
lainnya. other capital adjustments.
aa. Dana syirkah temporer aa. Temporary syirkah funds
Dana syirkah temporer merupakan investasi Temporary syirkah funds represent investments
dengan akad mudharabah mutlaqah, yaitu from other parties conducted on the basis
pemilik dana (shahibul maal) memberikan mudharabah mutlaqah contract in which the
kebebasan kepada pengelola dana owners of the funds (shahibul maal) grant
(mudharib/BTN Unit Syariah) dalam freedom to the fund manager (mudharib/BTN
pengelolaan investasinya dengan keuntungan Sharia Unit) in the management of their
dibagikan sesuai kesepakatan. Dana syirkah investments with profit distributed based on the
temporer terdiri dari giro mudharabah, contract. Temporary syirkah funds consist of
tabungan mudharabah, dan deposito mudharabah current accounts, mudharabah
mudharabah. saving deposits, and mudharabah time
deposits.
77
Page 529
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
aa. Dana syirkah temporer (lanjutan) aa. Temporary syirkah funds (continued)
Giro dan tabungan mudharabah merupakan Mudharabah current accounts and saving
investasi yang bisa ditarik kapan saja (on call) deposits represent investment which could be
atau sesuai dengan persyaratan tertentu yang withdrawn anytime (on call) or can be withdrawn
disepakati. Giro dan tabungan mudharabah based on certain agreed terms. Mudharabah
dinyatakan sebesar saldo giro dan tabungan current accounts and savings deposits are
nasabah di Bank. stated based on the customer’s demand and
savings deposit balance in Bank.
Deposito mudharabah merupakan investasi Mudharabah time deposits represent
yang hanya bisa ditarik pada waktu tertentu investment that can only be withdrawn at a
sesuai dengan perjanjian antara pemegang certain time based on the agreement between
deposito mudharabah dengan Bank. Deposito the customer and the Bank. Mudharabah time
mudharabah dinyatakan sebesar nilai nominal deposits are stated at nominal amount as
sesuai dengan perjanjian antara pemegang agreed between the deposit holder and the
deposito dengan Bank. Bank.
Dana syirkah temporer tidak dapat digolongkan Temporary syirkah fund cannot be classified as
sebagai kewajiban. Hal ini karena BTN Unit liability. This was due to the BTN Sharia Unit
Syariah tidak berkewajiban untuk does not have any liability to return the initial
mengembalikan jumlah dana awal dari pemilik fund to the owners, except for losses due to
dana kecuali akibat kelalaian atau wanprestasi BTN Sharia Unit’s management negligence or
ketika mengalami kerugian. Di sisi lain dana default of loss is incurred. On the other hand,
syirkah temporer tidak dapat digolongkan temporary syirkah fund cannot be classified as
sebagai ekuitas karena mempunyai waktu jatuh shareholders’ equity, because of the maturity
tempo dan pemilik dana tidak mempunyai hak period and the depositors do not have the same
kepemilikan yang sama dengan pemegang rights as the shareholders’ such as voting rights
saham seperti hak voting dan hak atas realisasi and the rights of realized gain from current
keuntungan yang berasal dari aset lancar dan assets and other non-investment accounts.
aset non-investasi (current and other non-
investment accounts).
Pemilik dana syirkah temporer mendapatkan The owner of temporary syirkah funds receives
imbalan bagi hasil sesuai dengan nisbah yang a return from the profit sharing based on a
ditetapkan. predetermined ratio.
Hak nasabah atas bagi hasil dana syirkah Third parties’ share on returns of temporary
temporer merupakan bagian bagi hasil milik syirkah funds represents customer’s share on
nasabah yang didasarkan pada prinsip the Bank’s income derived from the
mudharabah atas hasil pengelolaan dana management of their funds by the Bank under
mereka oleh Bank. Pendapatan yang dibagikan mudharabah principles. Income that will be
adalah yang telah diterima (cash basis). distributed is the cash received (cash basis)
from the share.
Pembagian hasil usaha dilakukan berdasarkan The distribution of revenue is based on profit
prinsip bagi hasil usaha yaitu dari pendapatan sharing scheme on the Bank’s gross profit
Bank yang diterima berupa laba kotor (gross margin.
profit margin).
78
Page 530
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
aa. Dana syirkah temporer (lanjutan) aa. Temporary syirkah funds (continued)
Pendapatan marjin dan bagi hasil atas Margin income and profit sharing on financing
pembiayaan yang diberikan dan atas aset facilities and other earning assets are
produktif lainnya akan dibagikan kepada distributed to fund owners and the Bank based
nasabah penyimpan dana dan Bank sesuai on proportion of fund used in the financing and
dengan proporsi dana yang dipakai dalam other earning assets. Margin income and profit
pembiayaan yang diberikan dan aset produktif sharing income allocated to the fund owners are
lainnya. Selanjutnya, pendapatan marjin dan then distributed to fund owners and depositors
bagi hasil yang tersedia untuk nasabah as shahibul maal and the Bank as mudharib
tersebut kemudian dibagihasilkan ke nasabah based on a predetermined ratio (nisbah).
penabung dan deposan sebagai shahibul maal Margin income and profit sharing from financing
dan Bank sebagai mudharib sesuai porsi bagi facilities and other earning assets using the
hasil yang telah disepakati bersama Bank's funds, are entirely shared for the Bank,
sebelumnya (nisbah). Pendapatan marjin dan including income from the Bank's fee-based
bagi hasil dari pembiayaan dan aset produktif transactions.
lainnya yang memakai dana Bank, seluruhnya
menjadi milik Bank, termasuk pendapatan dari
investasi Bank berbasis imbalan.
ab. Pendapatan dan beban bunga ab. Interest income and expense
Pendapatan dan beban bunga diakui pada Interest income and expenses are recognized
laporan laba rugi dan penghasilan in the statement of profit or loss and other
komprehensif lain dengan menggunakan comprehensive income using the effective
metode suku bunga efektif. Suku bunga efektif interest rate method. The effective interest rate
adalah suku bunga yang secara tepat is the rate that exactly discounts the estimated
mendiskontokan estimasi pembayaran atau future cash payments or receipts over the
penerimaan kas di masa datang selama expected life of the financial instrument (or,
perkiraan umur dari aset keuangan atau where appropriate, a shorter period) to obtain
liabilitas keuangan (atau, jika lebih tepat, the carrying amount of the financial asset or
digunakan periode yang lebih singkat) untuk financial liability.
memperoleh nilai tercatat bersih dari aset
keuangan atau liabilitas keuangan.
Pada saat menghitung suku bunga efektif, Bank When calculating the effective interest rate, the
mengestimasi arus kas di masa datang dengan Bank estimates future cash flows considering
mempertimbangkan seluruh persyaratan all contractual terms of the financial instrument
kontraktual dalam instrumen keuangan but not future credit losses. This calculation
tersebut, tetapi tidak mempertimbangkan includes all commissions, fees, and other forms
kerugian kredit di masa mendatang. received by the parties in the contract that are
Perhitungan ini mencakup seluruh komisi, an integral part of the effective interest rate.
provisi, dan bentuk lain yang diterima oleh para
pihak dalam kontrak yang merupakan bagian
tidak terpisahkan dari suku bunga efektif.
Jika aset keuangan atau nilai kelompok aset If a financial asset or group of similar financial
keuangan serupa telah diturunkan sebagai assets’ value has diminished as a result of
akibat kerugian penurunan nilai, maka impairment losses, interest income
pendapatan bunga yang diperoleh setelahnya subsequently obtained is recognized based on
diakui berdasarkan suku bunga yang digunakan the interest rate used to discount future cash
untuk mendiskonto arus kas masa datang flows in calculating impairment losses.
dalam menghitung kerugian penurunan nilai.
79
Page 531
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
ac. Pendapatan provisi dan komisi ac. Fees and commissions
Pendapatan provisi dan komisi yang berkaitan Fees and commissions directly related to
langsung dengan kegiatan pinjaman, atau lending activities, or fee and commission
pendapatan provisi dan komisi yang income which relates to a specific period, is
berhubungan dengan jangka waktu tertentu, amortized over the term of the contract using
diamortisasi sesuai dengan jangka waktu the effective interest method and classified as
kontrak menggunakan metode suku bunga part of interest income in the statement of profit
efektif dan diklasifikasikan sebagai bagian dari or loss and other comprehensive income.
pendapatan bunga pada laporan laba rugi dan
penghasilan komprehensif lain.
Pendapatan provisi dan komisi yang tidak Fees and commissions that are not related to
berkaitan dengan kegiatan pemberian kredit the credit activity or a period of time and/or
atau suatu jangka waktu dan/atau terkait associated with the service provided, are
dengan pemberian suatu jasa, diakui sebagai recognized as revenue at the time of the
pendapatan pada saat terjadinya transaksi dan transaction and recorded under other operating
dicatat pada akun pendapatan operasional income.
lainnya.
ad. Pendapatan bagi hasil dan beban bonus ad. Sharia profit sharing income and bonus
secara syariah expense
Pendapatan bagi hasil secara syariah Sharia profit sharing income represents income
merupakan pendapatan istishna, marjin from istishna, margin from murabahah and
murabahah dan bagi hasil pembiayaan profit-sharing on mudharabah and musyarakah
mudharabah dan musyarakah serta aset financing and other earning assets which are
produktif lainnya yang diakui dengan recognized on the accrual basis. Sharia
menggunakan metode akrual. Beban secara expense represents the bonus distribution and
syariah merupakan distribusi bonus dan bagi profit-sharing to fund owners which are
hasil kepada pemilik dana yang diakui recognized on an accrual basis.
berdasarkan metode akrual.
Pendapatan istishna diakui apabila telah terjadi Income from istishna is recognized at the date
penyerahan barang. of transfer of assets.
Pendapatan atas piutang murabahah Income from murabahah receivables using the
menggunakan metode setara tingkat imbal hasil effective rate of return method (effective
efektif (marjin efektif). Marjin efektif adalah margin). Effective margin is the margin that
margin yang secara tepat mendiskontokan precisely discounts the estimated future cash
estimasi pembayaran atau penerimaan kas di payments or receipts through the expected life
masa datang selama perkiraan umur dari of the murabahah receivables. When
piutang murabahah. Pada saat menghitung calculating the effective margin, Bank estimates
marjin efektif, Bank mengestimasi arus kas di the future cash flows considering all contractual
masa datang dengan mempertimbangkan terms of the financial instrument, but does not
seluruh persyaratan kontraktual dalam consider the loss of receivables in the future.
instrumen keuangan tersebut, tetapi tidak This calculation includes all commissions,
mempertimbangkan kerugian piutang di masa provision fees and other forms accepted by the
mendatang. Perhitungan ini mencakup seluruh parties in the contract that are an inseparable
komisi, provisi dan bentuk lain yang diterima part of the effective margin, transaction costs
oleh para pihak dalam kontrak yang merupakan and all other premiums or discounts.
bagian tak terpisahkan dari marjin efektif, biaya
transaksi, dan seluruh premi atau diskon
lainnya.
80
Page 532
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
ad. Pendapatan bagi hasil dan beban bonus ad. Sharia profit sharing income and bonus
secara Syariah (lanjutan) expense (continued)
Pendapatan bagi hasil pembiayaan Mudharabah and musyarakah income are
mudharabah dan musyarakah diakui pada saat recognized when cash is received or in a period
diterima atau dalam periode terjadinya hak bagi where the right of revenue sharing is due based
hasil sesuai porsi bagi hasil (nisbah) yang on agreed portion (nisbah).
disepakati.
ae. Imbalan kerja ae. Employee benefits
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek seperti upah, Short-term employee benefits such as wages,
iuran jaminan sosial, cuti jangka pendek, bonus social security contributions, short-term
dan imbalan non-moneter lainnya diakui selama compensated leaves, bonuses and other non-
periode jasa diberikan. Imbalan kerja jangka monetary benefits are recognized during the
pendek dihitung sebesar jumlah yang tidak period when services have been rendered.
didiskontokan. Short-term employee benefits are measured
using undiscounted amounts.
Program pensiun iuran pasti Defined contribution plan
Iuran kepada dana pensiun sebesar persentase Contribution payable to a pension fund
tertentu gaji pegawai yang menjadi peserta equivalent to a certain percentage of salaries
program pensiun iuran pasti Bank, for qualified employees under the Bank’s
dicadangkan dan diakui sebagai biaya ketika defined contribution plan is accrued and
jasa telah diberikan oleh pegawai-pegawai recognized as expense when services have
tersebut. Pembayaran dikurangkan dari utang been rendered by qualified employees. Actual
iuran. Iuran terutang dihitung berdasarkan payments are deducted from the contribution
jumlah yang tidak didiskontokan. payable. Contribution payable is measured
using undiscounted amounts.
Program imbalan pasti dan imbalan kerja Defined benefit plan and other long-term
jangka panjang lainnya employee benefits
Imbalan pasca-kerja dicadangkan dan diakui The post-employment benefits are accrued and
sebagai biaya ketika jasa telah diberikan oleh recognized as expense when services have
pegawai yang menjadi peserta program been rendered by qualified employees. The
pensiun Bank. Imbalan kerja ditentukan benefits are determined based on the Bank’s
berdasarkan peraturan Bank dan Undang- regulations and Job Creation No. 11 year 2020
undang Cipta Kerja No. 11 tahun 2020 tanggal dated November 2, 2020 (“the Law”).
2 November 2020 (“Undang-undang”).
81
Page 533
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
ae. Imbalan kerja (lanjutan) ae. Employee benefits (continued)
Program imbalan pasti dan imbalan kerja Defined benefit plan and other long-term
jangka panjang lainnya (lanjutan) employee benefits (continued)
Imbalan pasca-kerja dan imbalan kerja jangka The post-employment benefits and other long-
panjang lainnya secara aktuaris ditentukan term employee benefits are actuarially
berdasarkan metode Projected Unit Credit. determined using the Projected Unit Credit
Method.
Pengukuran kembali atas liabilitas (aset) Remeasurement of defined benefit liabilities
imbalan pasti neto, yang diakui sebagai (assets) net, which is recognized as other
penghasilan komprehensif lain, terdiri atas: comprehensive income consist of:
(i) Keuntungan dan kerugian aktuarial. (i) Actuarial gain and losses.
(ii) Imbal hasil atas aset program, tidak (ii) Return on plan assets, excluding amounts
termasuk jumlah yang dimasukkan dalam that is included in net interest on liabilities
bunga neto atas liabilitas (aset). (assets).
(iii) Setiap perubahan dampak batas aset, (iii) The effect of the asset ceiling, excluding
tidak termasuk jumlah yang dimasukkan amounts included in the net interest of
dalam bunga neto atas liabilitas (aset). liabilities (assets).
Pengukuran kembali atas liabilitas (aset) Remeasurement of defined benefit liabilities
imbalan pasti neto, yang diakui sebagai (assets) - net, which is recognized as other
penghasilan komprehensif lain tidak comprehensive income is not reclassified to
direklasifikasi ke laba rugi pada periode profit or loss in the subsequent periods.
berikutnya.
Untuk imbalan kerja jangka panjang lain atas For other long-term employee benefits which
biaya jasa kini, biaya bunga neto atas liabilitas are current service cost, net interest expense
(aset) imbalan pasti neto, dan pengukuran of net defined benefit assets liabilities (assets),
kembali liabilitas (aset) imbalan pasti neto and re-measurement of liability (asset) is
langsung diakui pada laporan laba rugi dan recognized immediately in the current year
penghasilan komprehensif lain tahun berjalan. statement of profit or loss and other
comprehensive income.
Biaya jasa lalu diakui sebagai beban pada Past service costs are recognized as expense
tanggal yang lebih awal antara ketika at the earlier date between the amendments or
amandemen atau kurtailmen program terjadi, curtailment program occurs, and when the
dan ketika biaya restrukturisasi atau pesangon costs of restructuring or severance is
diakui, sehingga biaya jasa lalu yang belum recognized, therefore, unvested past service
vested tidak lagi dapat ditangguhkan dan diakui cost can no longer be deferred and recognized
selama periode vesting masa depan. over the future vesting period.
82
Page 534
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
af. Transaksi dan saldo dalam mata uang asing af. Foreign currency transactions and balances
Transaksi dalam mata uang asing dicatat Transactions involving foreign currencies are
berdasarkan kurs yang berlaku pada saat recorded at the rates of exchange prevailing at
transaksi dilakukan. Pada tanggal laporan the time the transactions are made. At
posisi keuangan, aset dan liabilitas moneter statement of financial position dates, monetary
dalam mata uang asing dijabarkan ke dalam assets and liabilities denominated in foreign
mata uang Rupiah berdasarkan kurs spot currencies are translated into Rupiah based on
Reuters pada tanggal tersebut pukul 15.00 Reuters’ spot rates at 15.00 WIB (West
WIB. Laba atau rugi kurs yang terjadi diakui di Indonesian local time) on that date. The
dalam laporan laba rugi dan penghasilan resulting gains or losses are recognized in the
komprehensif lain tahun berjalan. statement of profit or loss and other
comprehensive income for the current year.
Pada tanggal-tanggal 31 Desember 2024, 2023 As of December 31, 2024, 2023 and 2022, the
dan 2022, kurs yang digunakan untuk exchange rates used in translating the foreign
menjabarkan mata uang asing ke dalam Rupiah currencies into Rupiah are as follows (full
adalah sebagai berikut (Rupiah penuh): Rupiah):
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
1 Dolar Amerika Serikat 16.095,00 15.397,00 15.567,50 1 United States Dollar
1 Dolar Australia 10.013,51 10.520,77 10.557,88 1 Australian Dollar
1 Pound Sterling Inggris 20.218,54 19.626,56 18.786,09 1 Great Britain Pound Sterling
1 Euro Eropa 16.758,12 17.038,32 16.581,72 1 European Euro
1 Yen Jepang 103,03 108,88 117,81 1 Japanese Yen
1 Ringgit Malaysia 3.597,86 3.355,20 3.533,66 1 Malaysian Ringgit
1 Dolar Hong Kong 2.073,11 1.970,73 1.996,55 1 Hong Kong Dollar
1 Riyal Arab Saudi 4.284,00 4.106,00 4.139,00 1 Saudi Arabian Riyal
1 Renminbi 2.204,99 2.170,06 2.238,91 1 Renminbi
1 Dolar Singapura 11.844,58 11.676,34 11.592,88 1 Singapore Dollar
ag. Pajak penghasilan ag. Income tax
Beban pajak tahun berjalan ditetapkan Current tax expense is provided based on the
berdasarkan taksiran penghasilan kena pajak estimated taxable income for the current year.
tahun berjalan. Aset dan liabilitas pajak Deferred tax assets and liabilities are
tangguhan diakui atas perbedaan temporer recognized for temporary differences between
aset dan liabilitas antara pelaporan komersial the financial and the tax bases of assets and
dan pajak pada setiap tanggal pelaporan. liabilities at each reporting date.
Aset pajak tangguhan diakui untuk seluruh Deferred tax assets are recognized for all
perbedaan temporer yang boleh dikurangkan deductible temporary differences and carry
dan saldo rugi fiskal yang belum forward of uncompensated tax losses to the
dikompensasikan, sepanjang perbedaan extent that it is probable for temporary
temporer dan rugi fiskal yang belum differences and carry forward of
dikompensasikan tersebut dapat dimanfaatkan uncompensated tax losses to be utilized in
untuk mengurangi laba fiskal pada masa yang deducting future taxable profit.
akan datang.
83
Page 535
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
ag. Pajak penghasilan (lanjutan) ag. Income tax (continued)
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of deferred tax assets is
pada setiap tanggal posisi keuangan dan nilai reviewed at each reporting date and reduced to
tercatat aset pajak tangguhan tersebut the extent that it is no longer probable that
diturunkan apabila tidak lagi terdapat sufficient taxable profits will be available to
kemungkinan besar bahwa laba fiskal yang allow all or part of the benefit of the deferred tax
memadai akan tersedia untuk assets to be utilized.
mengkompensasi sebagian atau semua
manfaat aset pajak tangguhan.
Aset dan kewajiban pajak tangguhan diukur Deferred tax assets and liabilities are measured
berdasarkan tarif pajak yang akan berlaku pada at the tax rates that are expected to apply to the
tahun saat aset direalisasikan atau liabilitas year when the asset is realized or the liability is
diselesaikan berdasarkan peraturan settled based on tax laws that have been
perpajakan yang berlaku atau yang secara enacted or substantively enacted as at
substantif telah diberlakukan pada tanggal statement financial position date.
laporan posisi keuangan.
Pengaruh pajak terkait dengan penyisihan The related tax effects of the provisions for
untuk dan/atau pembalikan seluruh perbedaan and/or reversals of all temporary differences
temporer selama tahun berjalan, termasuk during the year, including the effect of change
pengaruh perubahan tarif pajak, diakui sebagai in tax rates, are recognized as “Income Tax
“Beban Pajak Penghasilan - Tangguhan” dan Expense - Deferred” and included in the
termasuk dalam laba atau rugi neto tahun determination of net profit or loss for the year,
berjalan, kecuali untuk transaksi-transaksi yang except to the extent that they relate to items
sebelumnya telah langsung dibebankan atau previously charged or credited to equity.
dikreditkan ke ekuitas.
Perubahan terhadap liabilitas pajak diakui pada Amendment to tax obligation is recorded when
saat surat ketetapan pajak diterima, atau an assessment letter is received or, if objected
apabila diajukan keberatan dan atau banding to or appealed against by the Bank, when the
oleh Bank, pada saat telah ada keputusan atas result of such appeal or objection is determined.
banding dan atau keberatan tersebut.
Dalam menentukan jumlah pajak kini dan In determining the amount of current and
tangguhan, Bank memperhitungkan dampak deferred tax, the Bank takes into account the
atas posisi pajak yang tidak pasti dan tambahan impact of uncertain tax positions and any
pajak serta penalti. Hal ini termasuk juga additional taxes and penalties. This includes
melakukan evaluasi terhadap surat ketetapan evaluation on tax assessment letters received
pajak yang diterima dari kantor pajak. from tax authorities.
Aset dan liabilitas atas pajak tangguhan dan Assets and liabilities on deferred tax and
pajak kini dapat saling hapus apabila terdapat current tax can be offset if there is a legal
hak yang berkekuatan hukum untuk melakukan enforceable right to offset.
saling hapus.
84
Page 536
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
ah. Pelaporan segmen ah. Segment reporting
Informasi segmen diungkapkan untuk Segment information is disclosed to enable
memungkinkan pengguna laporan keuangan users of financial statements to evaluate the
untuk mengevaluasi sifat dan dampak nature and financial effects of the business
keuangan dari aktivitas bisnis yang mana activities in which the Bank is involved in and
Bank terlibat dalam lingkungan ekonomi the economic environment where the Bank
dimana Bank beroperasi. operates.
Segmen operasi adalah suatu komponen dari An operating segment is a component of an
entitas: entity:
a) Yang terlibat dalam aktivitas bisnis yang a) That engages in business activities from
mana memperoleh pendapatan dan which it may earn revenues and incur
menimbulkan beban (termasuk expenses (including revenues and
pendapatan dan beban terkait dengan expenses relating to transactions with other
transaksi dengan komponen lain dari components of the same entity);
entitas yang sama);
b) Hasil operasinya dikaji ulang secara b) Whose operating results are reviewed
reguler oleh pengambil keputusan regularly by the entity’s chief operating
operasional untuk membuat keputusan decision maker to make decisions about
tentang sumber daya yang dialokasikan resources to be allocated to the segment
pada segmen tersebut dan menilai and assess its performance; and
kinerjanya; dan
c) Tersedia informasi keuangan yang dapat c) For which discrete financial information is
dipisahkan. available.
Bank telah mengidentifikasi dan The Bank identifies and discloses financial
mengungkapkan informasi keuangan information based on the business activities
berdasarkan kegiatan bisnis dimana Bank in which the Bank engages (business
terlibat (segmen usaha). Segmen segments) in. Segment revenues,
pendapatan, biaya, hasil, aset dan expenses, income, assets and liabilities
liabilitas, termasuk bagian yang dapat include ítems directly attributable to a
diatribusikan langsung kepada segmen, segment as well as those that can be
serta yang dapat dialokasikan dengan allocated on a reasonable basis to that
dasar yang memadai untuk segmen segment.
tersebut.
ai. Laba per saham dasar ai. Basic earnings per share
Laba per saham dasar dihitung dengan Basic earnings per share is computed by
membagi laba tahun berjalan dengan jumlah dividing income for the year by the weighted
rata-rata tertimbang saham yang ditempatkan average number of issued and fully paid shares
dan disetor penuh pada tahun yang during the related year.
bersangkutan.
85
Page 537
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
aj. Biaya emisi penerbitan saham aj. Shares issuance costs
Biaya-biaya emisi efek yang terjadi sehubungan Costs related to the public offering of shares
dengan penawaran saham kepada masyarakat (including pre-emptive rights issue) are
(termasuk penerbitan hak memesan efek deducted from the proceeds and presented as
terlebih dahulu) dikurangkan langsung dari hasil a deduction from the “Additional Paid-in-Capital
emisi dan disajikan sebagai pengurang pada - Net” account, under Equity section in the
akun “Tambahan Modal Disetor - Neto”, statement of financial position.
sebagai bagian dari Ekuitas pada laporan posisi
keuangan.
ak. Opsi Saham ak. Stock Options
Bank telah memberikan opsi saham kepada The Bank has granted stock options to the
Direksi dan pekerja pada posisi dan jabatan Board of Directors and employees of certain
tertentu berdasarkan persyaratan yang telah positions and levels based on established
ditetapkan. Biaya kompensasi saham pada criteria. Cost of stock compensation at the
penerbitan dihitung dengan menggunakan nilai issuance date is calculated using the fair value
wajar dari opsi saham tersebut dan diakui of the stock options and is recognized as part
dalam akun “Beban Tenaga Kerja dan of "Salaries and Employee Benefits Expense"
Tunjangan” menggunakan metode garis lurus using the straight-line method over the vesting
selama masa tunggu (vesting period). period. The accumulation of the stock
Akumulasi dari biaya kompensasi saham diakui compensation cost is recognized as "Stock
sebagai “Opsi Saham” dalam bagian ekuitas. Options" in the equity. The fair value of the
Penentuan nilai wajar dari opsi saham yang stock options granted are calculated using the
diberikan dihitung dengan menggunakan model Binomial-tree option pricing model.
penentuan harga opsi Binomial-tree (Binomial-
tree option pricing model).
al. Provisi al. Provisions
Provisi diakui jika Bank memiliki kewajiban kini Provisions are recognized when the Bank has
(baik bersifat hukum maupun bersifat a present obligation (legal or constructive)
konstruktif) yang akibat peristiwa masa lalu, where, as a result of a past event, it is probable
besar kemungkinannya penyelesaian that an outflow of resources embodying
kewajiban tersebut mengakibatkan arus keluar economic benefits will be required to settle the
sumber daya yang mengandung manfaat obligation and a reliable estimate can be made
ekonomi dan estimasi yang andal mengenai of the amount of the obligation.
jumlah kewajiban tersebut dapat dibuat.
Provisi ditelaah pada setiap tanggal pelaporan Provisions are reviewed at each reporting date
dan disesuaikan untuk mencerminkan estimasi and adjusted to reflect the current best
terbaik yang paling kini. Jika arus keluar sumber estimate. If it is no longer probable that an
daya untuk menyelesaikan kewajiban outflow of resources embodying economic
kemungkinan besar tidak terjadi, maka provisi benefits will be required to settle the obligation,
dibatalkan. the provision is reversed.
86
Page 538
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
am. Agunan yang diambil alih am. Foreclosed collaterals
Agunan yang diambil alih disajikan dalam akun Foreclosed collaterals are included in the
“Aset Lain-lain” “Other Assets” account.
Agunan yang diambil alih (AYDA) adalah aset Foreclosed collaterals represent assets
yang diperoleh Bank baik melalui pelelangan acquired by the Bank both from auction and non
maupun diluar pelelangan berdasarkan auction based on voluntary transfer by the
penyerahan secara sukarela oleh pemilik debtor or based on debtor’s approval to sell the
agunan atau berdasarkan kuasa untuk menjual collateral where the debtor could not fulfill their
diluar lelang dari pemilik agunan dalam hal obligations to the Bank. Foreclosed collaterals
debitur tidak memenuhi liabilitasnya kepada represent loan collateral that were taken over
Bank. AYDA merupakan jaminan kredit yang as part of loans settlement and presented in
diberikan yang telah diambil alih sebagai bagian “Other Assets”.
dari penyelesaian kredit yang diberikan dan
disajikan pada “Aset Lain-lain”
Agunan yang diambil alih diakui sebesar nilai Foreclosed collaterals are stated at net
neto yang dapat direalisasi atau sebesar nilai realizable value or stated at loan outstanding
outstanding kredit yang diberikan, mana yang amount, whichever is lower. Net realizable
lebih rendah. Nilai neto yang dapat direalisasi value is the fair value of the foreclosed
adalah nilai wajar agunan yang diambil alih collaterals less the estimated costs to sell the
dikurangi dengan estimasi biaya untuk menjual assets. The excess of loan receivable over the
agunan tersebut. Selisih lebih saldo kredit di net realizable value of the foreclosed collateral
atas nilai neto yang dapat direalisasi dari is charged to allowance for impairment losses.
agunan yang diambil alih dibebankan ke dalam The difference between the recorded amount of
akun cadangan kerugian penurunan nilai aset. the foreclosed collateral and the proceeds from
Selisih antara nilai agunan yang diambil alih the sale of such collateral is recorded as a gain
dengan hasil penjualan diakui sebagai or loss at the time of sale.
keuntungan atau kerugian pada saat penjualan.
Beban-beban yang berkaitan dengan Maintenance and repair costs related to
pemeliharaan agunan yang diambil alih foreclosed collaterals are charged as an
dibebankan dalam laporan laba rugi pada saat expense in profit or loss when incurred.
terjadinya.
Bila terjadi penurunan nilai yang bersifat If there is permanent decline in value, the
permanen, maka nilai tercatatnya dikurangi carrying amount of foreclosed collaterals is
untuk mengakui penurunan tersebut dan written down to recognize such permanent
kerugiannya dibebankan dalam laporan laba decline in value and any losses from such write-
rugi. down is recognized in profit or loss.
an. Instrumen derivatif an. Derivative Instruments
Instrumen keuangan derivatif diukur dan diakui Derivatives financial instruments are valued and
di laporan posisi keuangan pada nilai wajar. recognized in the statement of financial position
at fair value net of allowance for possible losses.
Setiap kontrak derivatif dicatat sebagai aset Each derivatives contract is recorded as asset
apabila memiliki nilai wajar positif dan sebagai when the fair value is positive and as liability
liabilitas apabila memiliki nilai wajar negatif. when the fair value is negative.
87
Page 539
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
an. Instrumen derivatif (lanjutan) an. Derivative Instruments (continued)
Tagihan dan liabilitas derivatif diklasifikasikan Derivatives receivable and payable are
sebagai aset dan liabilitas keuangan yang classified as financial assets and liabilities
diukur pada nilai wajar melalui laba rugi. measured at fair value through profit or loss.
Keuntungan atau kerugian yang terjadi dari Gains or losses resulting from fair value
perubahan nilai wajar diakui dalam laporan laba changes are recognized in the statement of
rugi dan penghasilan komprehensif lain. profit or loss and other comprehensive income.
Nilai wajar instrumen derivatif ditentukan The fair value of derivatives instruments is
berdasarkan diskonto arus kas dan model determined based on discounted cash flows and
penentu harga atau harga yang diberikan oleh pricing models or quoted prices from brokers of
broker (quoted price) atas instrumen lainnya other instruments with similar characteristics,
yang memiliki karakteristik serupa, yang which refers to SFAS No. 113, "Fair Value
mengacu pada PSAK No. 113 ”Pengukuran Measurement" (Note 2d).
Nilai Wajar” (Catatan 2d).
Keuntungan atau kerugian dari kontrak derivatif Gains or losses from derivative contracts are
disajikan dalam laporan keuangan berdasarkan presented in the financial statements based on
tujuan Bank atas transaksi yaitu untuk (a) its purpose designated upon acquisition, as (a)
lindung nilai atas nilai wajar, (b) lindung nilai fair value hedge, (b) cash flow hedge, (c) net
atas arus kas, (c) lindung nilai atas investasi investment in a foreign operation hedge, and (d)
bersih pada kegiatan operasi luar negeri dan trading instruments as follows:
(d) instrumen perdagangan, sebagai berikut:
a. Keuntungan atau kerugian dari kontrak a. Gain or loss on a derivative contract
derivatif yang ditujukan dan memenuhi designated and qualified as a fair value
syarat sebagai instrumen lindung nilai atas hedging instrument and the gain or loss
nilai wajar dan keuntungan atau kerugian arising from the changes in fair value of
atas perubahan nilai wajar aset dan liabilitas hedged assets and liabilities is recognised
yang dilindungi, diakui sebagai laba atau as gain or loss that can be set off one
rugi yang dapat saling hapus dalam periode another during the same accounting
akuntansi yang sama. Setiap selisih yang period/year. Any difference representing
terjadi menunjukkan terjadinya hedge ineffectiveness is directly recognized
ketidakefektifan lindung nilai dan secara as gain or loss in current period.
langsung diakui sebagai laba atau rugi
periode berjalan.
b. Bagian efektif dari keuntungan atau kerugian b. The effective portion arising from gain or
atas kontrak derivatif yang ditujukan sebagai loss of derivative contracts, designated as a
lindung nilai atas arus kas dilaporkan cash flow hedge instruments is reported as
sebagai penghasilan komprehensif lain. other comprehensive income. The hedge
Bagian yang tidak efektif dari lindung nilai ineffective portion is recognized as a gain or
dilaporkan sebagai laba atau rugi periode loss in the current period.
berjalan.
c. Keuntungan atau kerugian dari kontrak c. Gain or loss arising from derivative contract
derivatif yang ditujukan sebagai lindung nilai that is designated as a net investment hedge
atas investasi bersih pada kegiatan operasi in a foreign operation is reported as other
luar negeri dilaporkan sebagai penghasilan comprehensive income, as long as the
komprehensif lain, sepanjang transaksi transactions are effectively recognized as
tersebut dianggap efektif sebagai transaksi hedge transactions.
lindung nilai.
d. Keuntungan atau kerugian dari kontrak d. Gain or loss arising from derivative contract
derivatif yang tidak ditujukan sebagai that is not designated as a hedging
instrumen lindung nilai (atau kontrak derivatif instrument (or derivative contract that does
yang tidak memenuhi persyaratan sebagai not qualify as a hedging instrument) is
instrumen lindung nilai) diakui sebagai laba recognized as gain or loss in current period.
atau rugi pada periode berjalan.
88
Page 540
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGMENTS, ESTIMATES AND ASSUMPTIONS
Penyusunan laporan keuangan Bank The preparation of the Bank’s financial statements
mengharuskan manajemen untuk membuat requires management to make judgments,
pertimbangan, estimasi dan asumsi yang estimates and assumptions that affect the reported
mempengaruhi jumlah yang dilaporkan dari amounts of revenues, expenses, assets and
pendapatan, beban, aset dan liabilitas, dan liabilities, and the disclosure of contingent liabilities,
pengungkapan atas liabilitas kontinjensi, pada akhir at the end of the reporting period. Uncertainty about
periode pelaporan. Ketidakpastian mengenai these assumptions and estimates could result in
asumsi dan estimasi tersebut dapat mengakibatkan outcomes that require a material adjustment to the
penyesuaian material terhadap nilai tercatat aset carrying amounts of the asset and liability affected
dan liabilitas dalam periode pelaporan berikutnya. in future periods.
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by management
dalam rangka penerapan kebijakan akuntansi Bank in the process of applying the Bank’s accounting
yang memiliki pengaruh paling signifikan atas policies that have the most significant effects on the
jumlah yang diakui dalam laporan keuangan Bank: amounts recognized in the Bank’s Financial
Statements:
Usaha yang berkelanjutan Going concern
Manajemen Bank telah melakukan penilaian atas The Bank’s management has made an assessment
kemampuan Bank untuk melanjutkan of the Bank’s ability to continue as a going concern
kelangsungan usahanya dan berkeyakinan bahwa and is satisfied that the Bank has the resources to
Bank memilki sumber daya untuk melanjutkan continue its business for the foreseeable future.
usahanya di masa mendatang. Selain itu, Furthermore, the management is not aware of any
manajemen Bank tidak mengetahui adanya material uncertainties that may cast significant
ketidakpastian material yang dapat menimbulkan doubt to the Bank’s ability to continue as a going
keraguan yang signifikan terhadap kemampuan concern. Therefore, the financial statements
Bank untuk melanjutkan usahanya. Oleh karena itu, continues to be prepared on the going concern
laporan keuangan telah disusun atas dasar usaha basis.
yang berkelanjutan.
Klasifikasi aset dan liabilitas keuangan Classification of financial assets and financial
liabilities
Bank menetapkan klasifikasi atas aset dan liabilitas The Bank determines the classifications of certain
tertentu sebagai aset keuangan dan liabilitas assets and liabilities as financial assets and
keuangan dengan mempertimbangkan bila definisi financial liabilities by judging if they meet the
yang ditetapkan PSAK No. 109, “Instrumen definition set forth in SFAS No. 109, “Financial
Keuangan” dipenuhi. Dengan demikian, aset Instument”. Accordingly, the financial assets and
keuangan dan liabilitas keuangan diakui sesuai financial liabilities are accounted for in accordance
dengan kebijakan akuntansi Bank seperti with the Bank’s accounting policies disclosed in
diungkapkan pada Catatan 2d. Note 2d.
89
Page 541
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGMENTS, ESTIMATES AND ASSUMPTIONS
(lanjutan) (continued)
Pertimbangan (lanjutan) Judgments (continued)
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by management
dalam rangka penerapan kebijakan akuntansi in the process of applying the Bank’s accounting
Bank yang memiliki pengaruh paling signifikan policies that have the most significant effects on
atas jumlah yang diakui dalam laporan keuangan the amounts recognized in the Bank’s Financial
Bank: (lanjutan) Statements: (continued)
Nilai wajar instrumen keuangan Fair value of financial instruments
Semua aset dan liabilitas dimana nilai wajar diukur All assets and liabilities in which fair value is
atau diungkapkan dalam laporan keuangan dapat measured or disclosed in the Financial Statements
dikategorikan pada level hirarki nilai wajar, can be classified in fair value hierarchy levels,
berdasarkan tingkatan input terendah yang based on the lowest level of input that is significant
signifikan atas pengukuran nilai wajar secara to the overall fair value measurement:
keseluruhan:
- Level 1: harga kuotasian (tanpa penyesuaian) - Level 1: quoted prices (without adjustments) in
di pasar aktif untuk aset atau liabilitas yang active markets for identical assets or liabilities
identik yang dapat diakses pada tanggal which are accessible at the measurement date.
pengukuran.
- Level 2: inputs other than quoted prices
- Level 2: input selain harga kuotasian yang
included in level 1 that are observable for the
termasuk dalam level 1 yang dapat diobservasi
assets and liabilities, either directly or indirectly.
untuk aset dan liabilitas, baik secara langsung
atau tidak langsung.
- Level 3: input yang tidak dapat diobservasi - Level 3: inputs that are not observable for the
untuk aset dan liabilitas. assets and liabilities.
Aset keuangan yang tidak memiliki harga pasar Financial assets not quoted in an active market
Bank mengklasifikasikan aset keuangan dengan The Bank classifies financial assets by evaluating,
mengevaluasi, antara lain, apakah nilai tersebut among others, whether the asset is quoted or not in
dikutip atau tidak di pasar aktif. Termasuk dalam an active market. Included in the evaluation on
evaluasi mengenai apakah aset keuangan dikutip whether a financial asset is quoted in an active
di pasar aktif adalah penentuan apakah harga market is the determination on whether quoted
pasar dapat segera dan secara teratur tersedia, prices are readily and regularly available, and
dan apakah mereka mewakili harga aktual dan whether those prices represent actual and regularly
teratur terjadi transaksi pasar secara arms-length. occurring market transactions on an arm’s length
basis.
Kontinjensi Contingencies
Bank sedang terlibat dalam proses hukum. The Bank is currently involved in legal proceedings.
Perkiraan biaya kemungkinan bagi penyelesaian The estimate of the probable cost for the resolution
klaim telah dikembangkan melalui konsultasi of claims has been developed in consultation with
dengan bantuan konsultan hukum Bank didasarkan the aid of the external legal counsel handling the
pada analisis hasil yang potensial. Manajemen Bank’s defense in this matter and is based upon an
tidak berkeyakinan bahwa hasil dari hal ini akan analysis of potential results. Management does not
mempengaruhi hasil usaha. Besar kemungkinan, believe that the outcome of this matter will affect the
bagaimanapun, bahwa hasil operasi di masa depan results of operations. It is probable, however, that
dapat secara material terpengaruh oleh perubahan future results of operations could be materially
dalam estimasi atau efektivitas dari strategi yang affected by changes in the estimates or in the
terkait dengan hal tersebut. effectiveness of the strategies relating to these
proceedings.
90
Page 542
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGMENTS, ESTIMATES AND ASSUMPTIONS
(lanjutan) (continued)
Pertimbangan (lanjutan) Judgments (continued)
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by management
dalam rangka penerapan kebijakan akuntansi Bank in the process of applying the Bank’s accounting
yang memiliki pengaruh paling signifikan atas policies that have the most significant effects on the
jumlah yang diakui dalam laporan keuangan Bank: amounts recognized in the Bank’s Financial
(lanjutan) Statements: (continued)
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future and
estimasi ketidakpastian lain pada tanggal other key sources of estimation uncertainty at the
pelaporan yang memiliki risiko untuk dapat reporting date that have a significant risk of causing
menyebabkan penyesuaian yang material terhadap a material adjustment to the carrying amounts of
nilai tercatat aset dan liabilitas untuk tahun assets and liabilities within the next financial year
berikutnya seperti yang diungkapkan di bawah ini. are disclosed below. The Bank based its
Bank mendasarkan asumsi dan estimasi yang assumptions and estimates on parameters
digunakan pada parameter yang tersedia pada saat available when the financial statements were
laporan keuangan disusun. prepared.
Asumsi dan situasi mengenai perkembangan masa Existing circumstances and assumptions about
depan dapat berubah akibat perubahan pasar atau future developments may change due to market
situasi yang timbul di luar kendali Bank. Perubahan changes or circumstances arising beyond the
tersebut dicerminkan dalam asumsi yang control of the Bank. Such changes are reflected in
digunakan pada saat terjadinya. the assumptions when they occur.
Cadangan kerugian penurunan nilai dari kredit Allowance for impairment losses on loans and
dan pembiayaan/piutang syariah sharia financing/receivables
Bank menelaah aset keuangan mereka pada nilai The Bank reviews their financial assets at fair value
wajar melalui pendapatan komprehensif lain dan through other comprehensive income and financial
aset keuangan pada biaya perolehan diamortisasi assets at amortized cost under SFAS No. 109 which
berdasarkan PSAK No. 109 yang mengharuskan required to recognize the expected credit loss at
untuk mengakui kerugian kredit ekspektasian pada each reporting date to reflect changes in credit risk
setiap tanggal pelaporan untuk mencerminkan of the financial assets not at fair value through profit
perubahan risiko kredit dari aset keuangan tidak or loss. SFAS No. 109 incorporates forward looking
pada nilai wajar melalui laba rugi. PSAK No. 109 and historical, current and forecasted information
menggabungkan informasi forward-looking dan into expected credit loss estimation
historis, terkini dan yang diperkirakan ke dalam
estimasi kerugian kredit ekspektasian.
91
Page 543
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGMENTS, ESTIMATES AND ASSUMPTIONS
(lanjutan) (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Cadangan kerugian penurunan nilai dari kredit Allowance for impairment losses on loans and
dan pembiayaan/piutang syariah (lanjutan) sharia financing/receivables (continued)
Dalam melakukan peninjauan penurunan nilai, In carrying out the impairment review, the following
penilaian manajemen berikut diperlukan: management‟s judgements are required:
i. Penentuan apakah aset mengalami i. Determination whether the assets is impaired
penurunan nilai berdasarkan indikator tertentu based on certain indicators such as, amongst
seperti, antara lain, kesulitan keuangan others, financial difficulties of the debtor’s,
debitur, penurunan kualitas kredit; dan deterioration of the credit quality of the
debtor’s; and
ii. Penentuan umur kredit ekspektasian yang ii. Determination of expected credit life that
mencerminkan: reflect:
a. Jumlah yang tidak bias dan probabilitas a. An unbiased and probability-weighted
tertimbang yang ditentukan dengan amount that is determined by evaluating
mengevaluasi kemungkinan dari berbagai a range of possible outcomes;
hasil;
b. Nilai waktu dari uang. b. The time value of money.
Penurunan nilai untuk surat berharga Impairment of securities
Bank menentukan bahwa surat berharga memiliki The Bank determines that securities are impaired
kriteria penurunan nilai yang sama dengan aset based on the same criteria as financial assets
keuangan yang dicatat pada biaya perolehan carried at amortized cost.
diamortisasi.
Umur ekonomis dari aset tetap Useful lives of premises and equipment
Bank memperkirakan masa manfaat aset tetap The Bank estimates the useful lives of premises
berdasarkan periode dimana aset diharapkan akan and equipment based on the period over which the
tersedia untuk digunakan. Masa manfaat ekonomis assets are expected to be available-for-use. The
aset tetap ditinjau secara berkala dan diperbarui estimated useful lives of premises and equipment
jika memiliki ekspektasi yang berbeda dari are reviewed periodically and are updated if
perkiraan sebelumnya, karena kerusakan secara expectations differ from previous estimates due to
fisik dan teknis, atau keusangan secara komersial physical wear and tear, technical or commercial
dan legal atau batasan lainnya atas penggunaan obsolescence and legal or other limits on the use of
aset tersebut. the assets.
Selain hal tersebut, estimasi masa manfaat dari In addition, estimation of the useful lives of
aset tetap didasarkan pada penilaian secara premises and equipment is based on collective
kolektif dengan menggunakan praktik industri, assessment of industry practice, internal technical
teknik evaluasi internal dan pengalaman dengan evaluation and experience with similar assets.
aset serupa.
Tetap dimungkinkan, bagaimanapun, bahwa hasil It is possible, however, that future results of
masa depan dapat secara material dipengaruhi operations could be materially affected by changes
oleh perubahan estimasi yang disebabkan oleh in estimates brought about by changes in factors
perubahan faktor-faktor tersebut di atas. mentioned above.
Jumlah dan saat pencatatan biaya untuk setiap The amounts and timing of recorded expenses for
periode akan dipengaruhi oleh perubahan dari any period would be affected by changes in these
faktor dan keadaan saat pencatatan. Pengurangan factors and circumstances. The reduction in the
taksiran masa manfaat dari aset tetap akan estimated useful lives of premises and equipment
meningkatkan beban operasional yang diakui. would increase the recorded operating expenses.
92
Page 544
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGMENTS, ESTIMATES AND ASSUMPTIONS
(lanjutan) (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Umur ekonomis dari aset tidak berwujud Useful lives of intangible assets
Bank memperkirakan masa manfaat aset tak The Bank estimates the useful life of intangible
berwujud berdasarkan periode dimana aset assets based on the period during which the assets
diharapkan akan tersedia untuk digunakan. Masa are expected to be available for use. The economic
manfaat ekonomis aset tak berwujud ditinjau useful life of intangible assets is reviewed
secara berkala dan diperbarui jika memiliki periodically and updated if there are changes in
ekspektasi yang berbeda dari perkiraan expectations from previous estimates.
sebelumnya.
Berdasarkan rata-rata penggunaan piranti lunak Based on the average usage of software at the
pada Bank, untuk umur manfaat aset tak berwujud Bank, the useful life of intangible assets is
ditetapkan oleh unit pengelola aset tak berwujud determined by the intangible asset management
selama 5 Tahun. unit to be 5 years.
Selain hal tersebut, estimasi masa manfaat dari In addition, the estimate of the useful life of
aset tak berwujud didasarkan pada penilaian intangible assets is based on a collective
secara kolektif dengan menggunakan praktik assessment using industry practices, internal
industri teknik evaluasi internal dan pengalaman evaluation techniques, and experience with similar
dengan aset serupa. assets.
Jangka waktu sewa The lease term
Bank menentukan jangka waktu sewa sebagai The Bank determines the lease term as a non
jangka waktu sewa yang tidak dapat dibatalkan, cancellable lease term, along with the period
bersama dengan periode yang dicakup oleh opsi covered by the option to extend the lease if it is
untuk memperpanjang masa sewa jika dipastikan reasonably exercised, or any period covered by the
akan dilaksanakan, atau periode apa pun yang option to terminated the lease, if it is reasonable not
dicakup oleh opsi untuk menghentikan sewa, jika to exercise.
cukup wajar untuk tidak dilakukan.
Bank memiliki beberapa kontrak sewa yang The Bank has several leases that include extention
mencakup opsi perpanjangan dan penghentian option and termination of lease term. Bank
jangka waktu sewa. Bank menerapkan penilaian implements the assessment in evaluating whether
dalam mengevaluasi apakah dapat dipastikan jika it ensure to exercise the extention or termination
akan menggunakan opsi untuk memperpanjang option of lease. This done by taking into
atau menghentikan sewa. Hal tersebut dilakukan consideration of all relevant facts and
dengan mempertimbangkan seluruh fakta dan circumstances that provide economic incentives for
keadaan yang relevan yang memberikan insentif the extention or termination of the lease. After the
ekonomi untuk melakukan perpanjangan atau commencement date, the Bank assesses the lease
penghentian sewa. Setelah tanggal dimulainya, term, if there is an event or significant change in
Bank menilai kembali masa sewa, jika terdapat circumstances that are in control and affects
peristiwa atau perubahan signifikan dalam keadaan whether the Bank is reasonable to exercise the
yang berada dalam kendali dan mempengaruhi extention or termination option of the lease.
apakah Bank cukup pasti untuk mengeksekusi opsi
memperpanjang atau menghentikan sewa.
Penurunan nilai aset non-keuangan Impairment of non-financial assets
Bank mengevaluasi penurunan nilai aset non- The Bank assesses impairment of non-financial
keuangan apabila terdapat kejadian atau assets whenever events or changes in
perubahan keadaan yang mengindikasikan bahwa circumstances indicate that the carrying amount of
nilai tercatat aset non-keuangan tidak dapat non-financial asset may not be recoverable.
dipulihkan kembali.
93
Page 545
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGMENTS, ESTIMATES AND ASSUMPTIONS
(lanjutan) (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Faktor-faktor penting yang dapat menyebabkan The factors that the Bank considers important which
penelaahan penurunan nilai adalah sebagai could trigger an impairment review include the
berikut: following:
a) Kinerja yang rendah secara signifikan jika a) significant underperformance relative to
dibandingkan dengan ekspektasi dari hasil expected historical or projected future operating
operasi historis maupun proyeksi hasil operasi results;
di masa yang akan datang;
b) perubahan yang signifikan dalam cara b) significant changes in the manner of use of the
penggunaan aset atau strategi bisnis secara acquired assets or the strategy for overall
keseluruhan; dan business; and
c) Industri atau tren ekonomi yang secara c) significant negative industry or economic
signifikan bernilai negatif. trends.
Bank mengakui kerugian penurunan nilai apabila The Bank recognizes an impairment loss whenever
nilai tercatat aset melebihi nilai yang dapat the carrying amount of an asset exceeds its
dipulihkan. recoverable amount.
Jumlah terpulihkan adalah nilai yang lebih tinggi The recoverable amount is the higher of an asset’s
antara nilai wajar dikurang biaya pelepasan dengan (or Cash Generating Unit’s) fair value less costs of
nilai pakai aset (atau unit penghasil kas). Jumlah disposals and its value in use. Recoverable
terpulihkan diestimasi untuk aset individual atau, amounts are estimated for individual assets or, if it
jika tidak memungkinkan, untuk unit penghasil kas is not possible, for the Cash Generating Unit to
yang mana aset tersebut merupakan bagian which the asset belongs.
daripada unit tersebut.
Pengakuan aset pajak tangguhan Recognition of deferred tax assets
Aset pajak tangguhan diakui untuk seluruh saldo Deferred tax assets are recognized for all unused
rugi fiskal yang belum digunakan sejauh terdapat tax losses and credits to the extent that it is probable
kemungkinan bahwa saldo rugi tersebut dapat that taxable income will be available against which
dikompensasikan terhadap penghasilan kena the losses can be utilized.
pajak di masa yang akan datang.
Pertimbangan manajemen yang signifikan Significant management judgment is required to
diperlukan untuk menentukan jumlah aset pajak determine the amount of deferred tax assets that
tangguhan yang dapat diakui, sesuai dengan saat can be recognized, based upon the likely timing and
dan jumlah penghasilan kena pajak di masa level of future taxable income together with future
mendatang seiring dengan strategi perencanaan tax planning strategies.
pajak.
94
Page 546
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGMENTS, ESTIMATES AND ASSUMPTIONS
(lanjutan) (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Bank menelaah aset pajak tangguhan pada setiap The Bank reviews its deferred tax assets at each
tanggal laporan posisi keuangan dan mengurangi statement of financial position date and reduces the
jumlah tercatat dalam hal tidak adanya lagi carrying amount to the extent that it is no longer
kemungkinan bahwa penghasilan kena pajak yang probable that sufficient taxable income will be
cukup akan tersedia untuk mengkompensasi available to allow all or part of the deferred tax
sebagian atau seluruh aset pajak tangguhan. assets to be utilized.
Pertimbangan signifikan diperlukan dalam Significant judgement is required in determining the
menentukan provisi perpajakan provision for taxes
Bank menentukan provisi perpajakan berdasarkan The Bank provides for tax provision based on
estimasi atas kemungkinan adanya tambahan estimates whether the additional taxes will be due.
beban pajak. Jika hasil akhir dari hal ini berbeda Where the final tax outcome of these matters is
dengan jumlah yang dicatat semula, maka different from the amounts that were initially
perbedaan tersebut akan berdampak terhadap recorded, such differences will impact the profit/loss.
laba/rugi.
Nilai kini atas kewajiban pensiun Present value of retirement obligation
Biaya atas program pensiun dan imbalan pasca The cost of defined retirement pension plan and other
kerja lainnya ditentukan dengan perhitungan post employment benefits is determined using
aktuaris. actuarial valuations.
Perhitungan aktuaris melibatkan penggunaan The actuarial valuation involves making assumptions
asumsi mengenai tingkat diskonto, tingkat about discount rates, expected rates of return on
pengembalian yang diharapkan dari aset, assets, future salary increases, mortality rates and
kenaikan gaji di masa depan, tingkat kematian dan disability rate. Due to the long-term nature of these
tingkat kecacatan. Karena program tersebut plans, such estimates are subject to significant
memiliki sifat jangka panjang, maka perkiraan uncertainty.
tersebut memiliki ketidakpastian yang signifikan.
95
Page 547
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS 4. CASH
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Jumlah nosional Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/ mata uang asing/
Notional amount Notional amount Notional amount
in foreign in foreign in foreign
currencies Ekuivalen/ currencies Ekuivalen/ currencies Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent (angka penuh Equivalent
full amount) Rupiah full amount) Rupiah full amount) Equivalent
Rupiah 2.072.074 2.095.378 1.645.841 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 1.287.963 20.730 1.183.419 18.221 711.837 11.081 United States Dollar
Dolar Singapura 513.134 6.078 598.715 6.991 193.883 2.248 Singapore Dollar
Euro Eropa 170.315 2.854 94.220 1.605 34.410 570 European Euro
Dolar Australia 163.485 1.637 279.700 2.943 99.490 1.050 Australian Dollar
Pound Sterling Inggris 38.265 774 41.035 805 2.350 44 Great Britain Pound Sterling
Riyal Arab Saudi 139.167 596 34.040 140 19.573 81 Saudi Arabian Riyal
Yen Jepang 3.255.000 335 5.497.000 598 1.310.000 154 Japanese Yen
Ringgit Malaysia 84.349 303 90.389 303 87.453 309 Malaysian Ringgit
Renminbi 61.213 135 61.204 133 26.102 58 Renminbi
Dolar Hong Kong 50.260 104 188.570 372 46.550 97 Hong Kong Dollar
33.546 32.111 15.692
Total 2.105.620 2.127.489 1.661.533 Total
Saldo dalam mata uang Rupiah termasuk uang The Rupiah balance includes cash in ATMs
pada Anjungan Tunai Mandiri (ATM) sebesar (Automated Teller Machines) of Rp297,820,
Rp297.820, Rp311.154 dan Rp270.091, masing- Rp311,154 and Rp270,091, as of December 31,
masing pada tanggal 31 Desember 2024, 2023 dan 2024, 2023 and 2022, respectively.
2022.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Jumlah nosional Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/ mata uang asing/
Notional amount Notional amount Notional amount
in foreign in foreign in foreign
currencies Ekuivalen/ currencies Ekuivalen/ currencies Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent (angka penuh Equivalent
full amount) Rupiah full amount) Rupiah full amount) Equivalent
Rupiah 21.133.838 17.607.788 25.192.737 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 99.787.638 1.606.082 34.940.135 537.973 14.402.083 224.204 United States Dollar
Total 22.739.920 18.145.761 25.416.941 Total
Dalam giro pada Bank Indonesia termasuk giro Current accounts with Bank Indonesia include
yang didasarkan pada prinsip perbankan syariah current accounts based on sharia banking
sebesar Rp2.720.152, Rp3.290.216 dan principles amounting to Rp2,720,152, Rp3,290,216
Rp3.381.362 masing-masing pada tanggal 31 and Rp3,381,362 as of December 31, 2024, 2023
Desember 2024, 2023 dan 2022. and 2022, respectively.
96
Page 548
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
a. Berdasarkan mata uang a. By currency
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Jumlah nosional Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/ mata uang asing/
Notional amount Notional amount Notional amount
in foreign in foreign in foreign
currencies Ekuivalen/ currencies Ekuivalen/ currencies Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent (angka penuh Equivalent
full amount) Rupiah full amount) Rupiah full amount) Equivalent
Rupiah 130.372 234.046 540.052 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 287.618.441 4.629.219 48.194.949 742.058 19.465.688 304.746 United States Dollar
Yen Jepang 6.876.408.203 708.476 7.806.707.206 849.955 3.825.323.896 450.661 Japanese Yen
Euro Eropa 11.867.005 198.869 4.801.220 81.805 104.380 30.893 European Euro
Pound Sterling Inggris 9.283.447 187.698 4.344.397 85.266 3.372.747 63.361 Great Britain Pound Sterling
Australia Dollar 6.287.352 62.958 16.604.307 174.690 4.480.725 47.307 Australian Dollar
Singapura Dollar 2.551.720 30.224 2.758.939 32.214 2.950.598 34.206 Singapore Dollar
Renminbi 1.782.529 3.930 1.550.357 3.364 460.499 1.031 Renminbi
5.821.374 1.969.352 932.205
Total 5.951.746 2.203.398 1.472.257 Total
Dikurangi cadangan Less allowance for
kerugian penurunan nilai (2.571) (1.804) (1.747) impairment losses
Neto 5.949.175 2.201.594 1.470.510 Net
b. Berdasarkan bank b. By bank
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Rupiah Rupiah
Pihak Ketiga Third Parties
PT Bank Maybank Indonesia Tbk 100.653 189.189 215.125 PT Bank Maybank Indonesia Tbk
Standard Chartered Bank, Jakarta 17.916 10.179 46.579 Standard Chartered Bank, Jakarta
PT Bank Central Asia Tbk 7.646 32.948 263.538 PT Bank Central Asia Tbk
Citibank N.A., Jakarta 925 925 925 Citibank N.A., Jakarta
Lainnya 1.372 357 337 Others
128.512 233.598 526.504
Pihak Berelasi (Catatan 44) Related Parties (Note 44)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 1.035 52 12.350 (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 212 183 - (Persero) Tbk
PT Bank Syariah Indonesia Tbk 201 200 1.198 PT Bank Syariah Indonesia Tbk
PT Bank Mandiri (Persero) Tbk 412 13 - PT Bank Mandiri (Persero) Tbk
1.860 448 13.548
Mata uang asing Foreign currencies
Pihak Ketiga Third Parties
Standard Chartered Bank 562.272 600.159 325.746 Standard Chartered Bank
PT Bank Central Asia Tbk 96.770 108.146 27.410 PT Bank Central Asia Tbk
PT Bank ANZ Indonesia 62.958 174.690 47.307 PT Bank ANZ Indonesia
PT Bank DBS Indonesia 30.224 32.214 34.206 PT Bank DBS Indonesia
PT Bank ICBC Indonesia 3.930 3.364 1.031 PT Bank ICBC Indonesia
Indonesische Overzeese Indonesische Overzeese
Bank N.V., Amsterdam 1.749 1.778 1.731 Bank N.V., Amsterdam
757.903 920.351 437.431
97
Page 549
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
b. Berdasarkan bank (lanjutan) b. By bank (continued)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
`
Mata uang asing (lanjutan) Foreign currencies(continued)
Pihak Berelasi (Catatan 44) Related Parties (Note 44)
PT Bank Mandiri (Persero) Tbk 4.278.290 147.591 37.26 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 785.181 901.410 457.512 (Persero) Tbk
5.063.471 1.049.001 494.774
Total 5.951.746 2.203.398 1.472.257 Total
Dikurangi cadangan kerugian Less allowance
penurunan nilai (2.571) (1.804) (1.747) for impairment losses
Neto 5.949.175 2.201.594 1.470.510 Net
Dalam giro pada bank lain termasuk giro yang Current accounts with other banks include
didasarkan pada prinsip perbankan syariah current accounts based on sharia banking
sebesar Rp201, Rp200 dan Rp1.198, masing- principles amounting to Rp201, Rp200 and
masing pada tanggal 31 Desember 2024, 2023 Rp1,198, as of December 31, 2024, 2023 and
dan 2022. 2022, respectively.
Berikut adalah perubahan giro pada bank lain Presented below is the movements in
dengan klasifikasi biaya perolehan diamortisasi amortized cost of current account with other
untuk tahun yang berakhir pada tanggal banks for the years ended as of
31 Desember 2024, 2023 dan 2022: December 31, 2024, 2023 and 2022,
respectively:
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Syariah*) Total
Current Accounts with
Giro pada Bank Lain Other Banks
Saldo awal 2.201.420 - 1.778 200 2.203.398 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 3.748.376 - (29) 1 3.748.348 carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli - - - - - originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya - - - - - assets
Saldo akhir periode 5.949.796 - 1.749 201 5.951.746 Balance at the end of period
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Current Accounts with
Giro pada Bank Lain Other Banks
Saldo awal 1.469.328 - 1.731 1.198 1.472.257 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 732.092 - 47 (998) 731.141 carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli - - - - - originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya - - - - - assets
Saldo akhir tahun 2.201.420 - 1.778 200 2.203.398 Balance at the end of year
*) Tidak menerapkan PSAK No. 109 ”Instrumen Keuangan” *) Not applying SFAS No. 109 ”Financial Instruments”
98
Page 550
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
b. Berdasarkan bank (lanjutan) b. By bank (continued)
Berikut adalah perubahan giro pada bank lain Presented below is the movements in
dengan klasifikasi biaya perolehan diamortisasi amortized cost of current account with other
untuk tahun yang berakhir pada tanggal banks for the year ended as of December 31,
31 Desember 2024, 2023 dan 2022 (lanjutan): 2024, 2023 and 2022, respectively (continued):
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Current Accounts with
Giro pada Bank Lain Other Banks
Saldo awal 1.094.220 - 1.682 896 1.096.798 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 358.406 - 49 302 358.757 carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 16.702 - - - 16.702 originated or purchased
Saldo akhir tahun 1.469.328 - 1.731 1.198 1.472.257 Balance at the end of year
*) Tidak menerapkan PSAK No. 109 ”Instrumen Keuangan” *) Not applying SFAS No. 109 ”Financial Instruments”
c. Tingkat suku bunga rata-rata per tahun untuk c. Average annual interest rates for current
giro pada bank lain adalah sebagai berikut: accounts with other banks are as follows:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Rupiah 0,78% 0,69% 0,19% Rupiah
Mata uang asing 0,00% 0,00% 0,00% Foreign currencies
d. Pada tanggal 31 Desember 2024, 2023 dan d. As of December 31, 2024, 2023 and 2022,
2022, tidak terdapat saldo giro pada bank lain there are no current accounts with other banks
yang digunakan sebagai agunan. which are pledged as collateral.
e. Perubahan cadangan kerugian penurunan nilai e. The movements in the allowance for
giro pada bank lain adalah sebagai berikut: impairment losses on current accounts with
other banks are as follows:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Saldo awal tahun 1.804 1.747 1.698 Balance at beginning of year
Penyisihan Provision
kerugian penurunan selama for impairment losses
tahun berjalan (Catatan 34) 767 57 49 during the year (Note 34)
Saldo akhir tahun 2.571 1.804 1.747 Balance at the end of year
*) Termasuk selisih kurs karena penjabaran mata uang asing *) Including exchange difference on translation of foreign currency
99
Page 551
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
e. Perubahan cadangan kerugian penurunan nilai e. The movements in the allowance for
giro pada bank lain adalah sebagai berikut: impairment losses on current accounts with
(lanjutan) other banks are as follows: (continued)
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Syariah*) Total
Current Accounts with
Giro pada Bank Lain Other Banks
Saldo awal 24 - 1.778 2 1.804 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penurunan nilai 796 - (29) - 767 impairment losses
Saldo akhir periode 820 - 1.749 2 2.571 Balance at the end of period
*) Tidak menerapkan PSAK No. 109 ”Instrumen Keuangan” *) Not applying SFAS No. 109 ”Financial Instruments”
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Current Accounts with
Giro pada Bank Lain Other Banks
Saldo awal 14 - 1.731 2 1.747 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penurunan nilai 10 47 - 57 impairment losses
Saldo akhir tahun 24 - 1.778 2 1.804 Balance at the end of year
*) Tidak menerapkan PSAK No. 109 ”Instrumen Keuangan” *) Not applying SFAS No. 109 ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Current Accounts with
Giro pada Bank Lain Other Banks
Saldo awal 14 - 1.682 2 1.698 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penurunan nilai - - 49 - 49 impairment losses
Saldo akhir tahun 14 - 1.731 2 1.747 Balance at the end of year
*) Tidak menerapkan PSAK No. 109 ”Instrumen Keuangan” *) Not applying SFAS No. 109 ”Financial Instruments”
Manajemen berpendapat bahwa jumlah The management believes that the allowance
cadangan kerugian atas giro pada bank lain for impairment losses provided on current
yang dibentuk telah memadai. accounts with other banks is adequate.
f. Informasi mengenai klasifikasi aset keuangan f. Information with respect to classification of
yang mengalami penurunan nilai dan tidak impaired and not impaired of financial assets
mengalami penurunan nilai diungkapkan pada are disclosed in Note 45.
Catatan 45.
100
Page 552
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
a. Berdasarkan mata uang dan jenis a. Based on currency and type
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Rupiah Rupiah
Pihak Ketiga Third Parties
Deposit Facility Syariah Deposit Facility Sharia
Bank Indonesia 1.810.000 3.150.000 2.078.000 Bank Indonesia
Deposit Facility Bank Indonesia 999.854 8.998.689 2.499.670 Deposit Facility Bank Indonesia
Term Deposit Bank Indonesia - - 7.998.224 Term Deposit Bank Indonesia
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Timur Tbk - - 400.000 Jawa Timur Tbk
2.809.854 12.148.689 12.975.894
Pihak Berelasi (Catatan 44) Related Party (Note 44)
Tabungan Savings Deposits
PT Bank Mandiri (Persero) Tbk 61 61 61 PT Bank Mandiri (Persero) Tbk
61 61 61
Mata uang asing Foreign currencies
Pihak Ketiga Third Parties
Term Deposit Bank Indonesia 1.851.189 18.412.372 - Term Deposit Bank Indonesia
1.851.189 18.412.372 -
Total 4.661.104 30.561.122 12.975.955 Total
Dalam penempatan pada Bank Indonesia dan As of December 31, 2024, 2023 and 2022,
bank lain termasuk penempatan yang placements with Bank Indonesia and other
didasarkan pada prinsip perbankan syariah banks include placements based on sharia
sebesar Rp1.810.000, Rp3.150.000 dan banking principles amounting to Rp1,810,000,
Rp2.078.000, masing-masing pada tanggal 31 Rp3,150,000 and Rp2,078,000, respectively.
Desember 2024, 2023 dan 2022.
b. Berdasarkan sisa umur hingga jatuh tempo b. Based on remaining period until maturity
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
≤ 1 bulan 4.661.104 30.561.122 12.975.955 ≤ 1 month
Total 4.661.104 30.561.122 12.975.955 Total
c. Tingkat suku bunga rata-rata per tahun untuk c. Average annual interest rates for placement
penempatan pada Bank Indonesia dan bank with Bank Indonesia and other banks:
lain:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Rupiah 5,47% 5,23% 3,47% Rupiah
Mata Uang Asing 5,27% 5,24% 0,96% Foreign Currencies
101
Page 553
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
d. Manajemen berpendapat bahwa cadangan d. Management believes no allowance for
kerugian penurunan nilai tidak diperlukan pada impairment losses is required as of December
tanggal 31 Desember 2024, 2023 dan 2022, 31, 2024, 2023 and 2022, because
karena manajemen berkeyakinan bahwa management believes that placements with
penempatan pada Bank Indonesia dan bank Bank Indonesia and other banks are fully
lain dapat ditagih. collectible.
e. Informasi mengenai klasifikasi aset keuangan e. Information with respect to classification of
yang mengalami penurunan nilai dan tidak impaired and not impaired of financial assets
mengalami penurunan nilai diungkapkan pada are disclosed in Note 45.
Catatan 45.
8. EFEK-EFEK 8. SECURITIES
a. Berdasarkan tujuan, pihak berelasi dan pihak a. Based on purpose, related party and third
ketiga party
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Pihak Ketiga Third Parties
Diukur pada nilai wajar
melalui laba rugi 19.358.865 1.042.013 793.831 Fair value through profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 507.016 406.144 - comprehensive income
Diukur pada biaya perolehan
di amortisasi 8.324 6.611 79.278 Amortized cost
19.874.205 1.454.768 873.109
Pihak Berelasi (Catatan 44) Related Party (Note 44)
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 1.457.891 1.522.192 655.293 comprehensive income
Diukur pada biaya perolehan
di amortisasi 4.031.314 2.328.913 194.766 Amortized cost
5.489.205 3.851.105 850.059
Total 25.363.410 5.305.873 1.723.168 Total
Cadangan kerugian Allowance for
penurunan nilai (787) (22.903) (2.399) impairment losses
Neto 25.362.623 5.282.970 1.720.769 Net
102
Page 554
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
b. Berdasarkan mata uang, jenis dan penerbit b. Based on currency, type and issuer
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Pihak Ketiga Third Parties
Reksadana Mutual Funds
PT Syailendra Capital - - 100.486 PT Syailendra Capital
PT Berdikari Manajemen PT Berdikari Manajemen
Investasi - - 100.470 Investasi
PT Batavia Prosperindo PT Batavia Prosperindo
Aset Manajemen - - 100.460 Aset Manajemen
Sekuritas Rupiah Rupiah Securities
Bank Indonesia 10.092.016 194.060 - Bank Indonesia
Efek Beragun Aset Asset Backed Securities
KIK EBA - SP -BTN 05 KIK EBA - SP - BTN 05
Kelas B 146.532 161.407 176.898 Class B
EBA - SP - BTN04 EBA - SP - BTN04
Kelas B 101.395 88.598 95.685 Class B
EBA - SP - BTN08 EBA - SP – BTN08
Kelas B 69.655 75.307 - Class B
EBA - SP - BTN03 EBA - SP - BTN03
Kelas B 53.872 49.222 52.580 Class B
EBA - SP - BTN06 EBA - SP - BTN06
Kelas B 44.527 51.667 64.494 Class B
KIK EBA - SP -BTN 07 KIK EBA - SP - BTN 07
Kelas B 42.895 54.409 52.238 Class B
EBA - SP - BTN02 EBA - SP - BTN02
Kelas B - 59.833 50.520 Class B
Mata Uang Asing Foreign Currencies
Dolar Amerika Serikat United States Dollar
Pihak ketiga Third parties
Sekuritas Dollar Amerika Serikat United Stated Dollar Securities
Bank Indonesia 8.807.973 307.510 - Bank Indonesia
19.358.865 1.042.013 793.831
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Pihak Ketiga Third Parties
Reksadana Terproteksi Protected Mutual Funds
PT Batavia Prosperindo Aset PT Batavia Prosperindo Aset
Manajemen Manajemen
BATAVIA MAX 51 204.118 203.822 - BATAVIA MAX 51
BPSM 3 100.402 - - BPSM 3
PT Manulife Aset Manajemen PT Manulife Aset Manajemen
Indonesia Indonesia
MANULIFE PDU V 202.496 202.322 - MANULIFE PDU V
507.016 406.144 -
Pihak Berelasi (Catatan 44) Related Parties (Note 44)
Obligasi Bonds
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) (Persero)
Sukuk Tahap II Seri B 2017 51.676 51.125 52.424 Sukuk Phase II Series B 2017
PT Waskita Karya (Persero) Tbk PT Waskita Karya (Persero) Tbk
Tahap IV Seri A 2022 49.203 49.935 48.672 Phase IV Series A 2022
PT Pegadaian PT Pegadaian
Sukuk Mudharabah IV 2021 - 30.000 30.603 Sukuk Mudharabah IV 2021
Sukuk Mudharabah II 2022 27.795 27.745 28.028 Sukuk Mudharabah II 2022
103
Page 555
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
b. Berdasarkan mata uang, jenis dan penerbit b. Based on currency, type and issuer
(lanjutan) (continued)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain (lanjutan) comprehensive income (continued)
Rupiah(lanjutan) Rupiah (lanjutan)
Pihak Berelasi (Catatan 44) Related Parties (Note 44)
Obligasi Bonds
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk (Persero) Tbk
Tahap II Seri D 2017 25.997 26.373 26.598 Phase II Series D 2017
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) Finansial (Persero)
Tahap I Seri B 2021 24.856 24.962 24.647 Phase I Series B 2021
Tahap II 2021 24.627 24.656 24.635 Phase II 2021
PT Bank Mandiri Taspen PT Bank Mandiri Taspen
Tahap II Seri B 2021 19.973 20.139 20.108 Phase II Series B 2021
Reksadana Terproteksi Protected Mutual Funds
PT Bahana TCW Investment PT Bahana TCW Investment
Management Management
Bahana Centrum Protected RDT Bahana Centrum
Fund 232 308.406 307.647 - Protected Fund 232
PT BNI Asset Management PT BNI Asset Management
RDT BNI AM
BNI AM Proteksi Amarilis 305.896 305.072 - Proteksi Amarilis
PT Danareksa Investment PT Danareksa Investment
Management Management
Danareksa Proteksi 86 254.340 254.105 - RDT Danareksa Proteksi 86
PT PNM Investment PT PNM Investment
Management Management
RDT PNM Investa 48 151.373 - - RDT PNM Investa 48
Medium Term Notes Medium Term Notes
Perum Perumnas Perum Perumnas
Tahap III Seri A 2018 100.000 100.000 103.083 Phase III Series A 2018
1.344.142 1.221.759 358.798
Mata Uang Asing Foreign Currencies
Dolar Amerika Serikat United States Dollar
Pihak Berelasi (Catatan 44) Related Parties (Note 44)
Obligasi Bonds
PT Pertamina (Persero) PT Pertamina (Persero)
Senior Unsecured Notes Senior Unsecured Notes
Due 2030 29.094 28.044 27.093 Due 2030
Due 2050 36.506 38.295 36.038 Due 2050
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Euro Medium Euro Medium
Term Notes (EMTN)-2024 61.242 60.977 Term Notes (EMTN)-2024
Term Notes (EMTN)-2025 32.132 30.565 30.434 Term Notes (EMTN)-2025
PT Pelabuhan Indonesia II PT Pelabuhan Indonesia II
(Persero) (Persero)
Senior Notes - 2025 16.017 15.122 15.028 Senior Notes - 2025
PT Perusahaan Gas Negara PT Perusahaan Gas Negara
(Persero) Tbk (Persero) Tbk
Unsecured Fixed - 50.638 50.944 Unsecured Fixed
Medium Term Notes Medium Term Notes
Lembaga Pembiayaan Lembaga Pembiayaan
Ekspor Indonesia Ekspor Indonesia
EMTN Programme EMTN Programme
Indonesia Eximbank - 2017 - 76.527 75.981 Indonesia Eximbank – 2017
113.749 300.433 296.495
1.457.891 1.522.192 655.293
1.964.907 1.928.336 655.293
104
Page 556
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
b. Berdasarkan mata uang, jenis dan penerbit b. Based on currency, type and issuer
(lanjutan) (continued)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Diukur pada biaya perolehan
di amortisasi Amortized cost
Rupiah Rupiah
Pihak Ketiga Third Parties
Obligasi Bonds
PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Barat dan Banten Tbk Daerah Jawa Barat dan Banten Tbk
Tahap II Seri B 2018 - - 77.150 Phase II Series B 2018
PT Berlian Laju Tanker PT Berlian Laju Tanker
Sukuk Ijarah 2007 - - 2.000 Sukuk Ijarah 2007
Surat Kredit Berdokumen Domestic Documentary
Dalam Negeri (SKBDN) 8.324 6.611 128 Letters of Credit
8.324 6.611 79.278
Pihak Berelasi (Catatan 44) Related Parties (Note 44)
Obligasi Bonds
PT Bank Mandiri Taspen PT Bank Mandiri Taspen
Tahap II Seri A 2021 - 25.076 25.338 Phase II Series A 2021
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Tahap III 2018 - - 5.027 Phases III 2018
Medium Term Notes Medium Term Notes
PT Bahana Pembinaan Usaha PT Bahana Pembinaan Usaha
Indonesia (Persero) 50.000 50.000 50.000 Indonesia (Persero)
PT Dayamitra PT Dayamitra
Telekomunikasi - 50.000 - Telekomunikasi
Reksadana Mutual Funds
PT Permodalan Nasional PT Permodalan Nasional
Madani Investment Madani Investment
Management - 100.000 100.000 Management
Sukuk Sukuk
PT Angkasa Pura I PT Angkasa Pura I
Tahap I 2023 (catatan 11.f) 1.547.619 1.465.771 - Phase I 2023 (note 11.f)
PT Aviasi Pariwisata Indonesia PT Aviasi Pariwisata Indonesia
Tahap I 2024 (catatan 11.f) 2.050.306 - - Phase I 2024 (note 11.f)
Surat Kredit Berdokumen Domestic Documentary
Dalam Negeri (SKBDN) 383.389 638.066 14.401 Letters of Credit
4.031.314 2.328.913 194.766
4.039.638 2.335.524 274.044
Total 25.363.410 5.305.873 1.723.168 Total
Cadangan kerugian Allowance for
penurunan nilai (787) (22.903) (2.399) impairment losses
Neto 25.362.623 5.282.970 1.720.769 Net
Berikut adalah perubahan efek-efek yang Presented below is the movements in
diukur pada nilai wajar melalui penghasilan securities at fair value through other
komprehensif lainnya dan yang diukur pada comprehensive income and at amortized cost
biaya perolehan diamortisasi untuk tahun yang for the years ended December 31, 2024, 2023
berakhir 31 Desember 2024, 2023 dan 2022: and 2022:
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek Securities
Saldo awal 2.687.337 - - 1.576.523 4.263.860 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 14.743 - - 82.449 97.192 carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 260.099 - - 2.050.306 2.310.405 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (666.912) - - - (666.912) assets
Aset keuangan yang dihapusbuku - - - - - Writte-off financial assets
Saldo akhir periode 2.295.267 - - 3.709.278 6.004.545 Balance at the end of period
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
105
Page 557
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
b. Berdasarkan mata uang, jenis dan penerbit b. Based on currency, type and issuer
(lanjutan) (continued)
Berikut adalah perubahan efek-efek yang Presented below is the movements in
diukur pada nilai wajar melalui penghasilan securities at fair value through other
komprehensif lainnya dan yang diukur pada comprehensive income and at amortized cost
biaya perolehan diamortisasi untuk tahun yang for the years ended December 31, 2024, 2023
berakhir 31 Desember 2024, 2023 dan 2022: and 2022: (continued)
(lanjutan)
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek Securities
Saldo awal 814.400 - - 114.937 929.337 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 30.357 - - (2.185) 28.172 carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 2.003.272 - - 1.465.771 3.469.043 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (160.692) - - - (160.692) assets
Aset keuangan yang dihapusbuku - - - (2.000) (2.000) Writte-off financial assets
Saldo akhir tahun 2.687.337 - - 1.576.523 4.263.860 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek Securities
Saldo awal 1.432.209 - - 111.751 1.543.960 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (442.631) - - 143 (442.488) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 761.634 - - 28.176 789.810 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (936.812) - - (25.133) (961.945) assets
Saldo akhir tahun 814.400 - - 114.937 929.337 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
c. Jatuh tempo dan suku bunga c. Maturity and interest rate
Suku Bunga/
Bagi Hasil
Per Tahun/
Tanggal Annual
Jenis/ Jatuh Tempo/ Interest Rate/
Penerbit Type Maturity Date Profit Sharing Issuer
Rupiah Rupiah
Perum Perumnas Perum Perumnas
MTN Tahap III 10 Desember/ 11,85% tetap/ MTN Phase III
Tahun 2018 Seri A Medium Term Notes December 10, 2026 fixed Year 2018 Series A
PT Angkasa Pura I PT Angkasa Pura I
Sukuk Wakalah 29 Oktober/ 3,50% Sukuk Wakalah
Bi Al-Istitsmar 2023 Obligasi/Bonds October 29, 2033 mengambang/ Bi Al-Istitsmar 2023
floating
PT Aviasi Pariwisata Indonesia PT Aviasi Pariwisata Indonesia
Sukuk Wakalah 30 September/ 2,42% Sukuk Wakalah
Bi Al-Istitsmar 2024 Obligasi/Bonds September 30, 2034 mengambang/ Bi Al-Istitsmar 2024
floating
106
Page 558
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
c. Jatuh tempo dan suku bunga (lanjutan) c. Maturity and interest rate (continued)
Suku Bunga/
Bagi Hasil
Per Tahun/
Tanggal Annual
Jenis/ Jatuh Tempo/ Interest Rate/
Penerbit Type Maturity Date Profit Sharing Issuer
Rupiah Rupiah
PT Bahana Pembinaan Usaha PT Bahana Pembinaan Usaha
Indonesia (Persero) 2 November/ 9,00% tetap/ Indonesia (Persero)
MTN Tahun 2022 Seri A Medium Term Notes November 2, 2027 fixed MTN Year 2022 Series A
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 11 April/ 8,80% tetap/ (Persero) Tbk
Tahap II Seri D 2017 Obligasi/Bonds April 11, 2027 fixed Phase II Series D 2017
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) 17 November/ 6,00% tetap/ Finansial (Persero)
Tahap II 2021 Obligasi/Bonds November 17, 2026 fixed Phase II 2021
8 Juli/ 6,40% tetap/
Tahap I Seri B 2021 Obligasi/Bonds July 8, 2026 fixed Phase I Series B 2021
PT Bank Mandiri Taspen 28 April/ 6,5% tetap/ PT Bank Mandiri Taspen
Tahap II Seri A 2021 Obligasi/Bonds April 28, 2024 fixed Phase II Series A 2021
26 April/ 7,25% tetap/
Tahap II Seri B 2021 Obligasi/Bonds April 26, 2026 fixed Phase II Series B 2021
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 3 November/ 8,20% tetap/ (Persero)
Sukuk Tahap II Seri B 2017 Obligasi/Bonds November 3, 2027 fixed Sukuk Phase II Series B 2017
PT Waskita Karya Realty 12 Mei/ 6,65% tetap/ PT Waskita Karya Realty
Seri A 2022 Obligasi/Bonds May 12, 2027 fixed Series A 2022
PT Pegadaian PT Pegadaian
(Persero) 6 April/ 6,00% tetap/ (Persero)
Sukuk Mudharabah IV 2021 Obligasi/Bonds April 6, 2024 fixed Sukuk Mudharabah IV 2021
16 Agustus/ 5,75% tetap/
Sukuk Mudharabah II 2022 Obligasi/Bonds August 16, 2025 fixed Sukuk Mudharabah II 2022
Mata Uang Asing Foreign Currencies
Dolar Amerika Serikat United States Dollar
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Euro Medium 11 April/ 3,75% tetap/ Euro Medium
Term Notes (EMTN) - 2024 Obligasi/Bonds April 11, 2024 fixed Term Notes (EMTN) - 2024
13 Mei/ 4,75% tetap/
Term Notes (EMTN) - 2025 Obligasi/Bonds May 13, 2025 fixed Term Notes (EMTN) - 2025
PT Pertamina (Persero) PT Pertamina (Persero)
Senior Unsecured 21 Januari/ 3,10% tetap/ Senior Unsecured
Notes Due 2030 Obligasi/Bonds January 21, 2030 fixed Notes Due 2030
Senior Unsecured 21 Januari/ 4,18% tetap/ Senior Unsecured
Notes Due 2050 Obligasi/Bonds January 21, 2050 fixed Notes Due 2050
PT Pelabuhan Indonesia II PT Pelabuhan Indonesia II
(Persero) (Persero)
Senior Unsecured 5 Mei/ 4,25% tetap/ Senior Unsecured
Notes Due 2025 Obligasi/Bonds May 5, 2025 fixed Notes Due 2025
107
Page 559
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
d. Berdasarkan sisa umur hingga jatuh tempo d. Remaining period to maturity (amortized cost
(efek-efek yang diukur pada biaya perolehan di securities)
amortisasi)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
≤ 1 tahun 391.713 448.505 96.706 ≤ 1 year
> 1 tahun ≤ 5 tahun 50.000 421.248 175.338 > 1 year ≤ 5 years
> 5 tahun ≤ 10 tahun 3.597.925 1.465.771 - > 5 year ≤ 10 years
> 10 tahun - - 2.000 > 10 years
Total 4.039.638 2.335.524 274.044 Total
e. Peringkat e. Rating
Daftar peringkat efek-efek seperti yang The ratings of securities, as reported by
dilaporkan oleh PT Pemeringkat Efek Indonesia PT Pemeringkat Efek Indonesia, are as
adalah sebagai berikut: follows:
Jenis/ 31 Desember 31 Desember/ 31 Desember/
Penerbit Type December 31, 2024 December 31, 2023 December 31, 2022 Issuer
PT Bank Pembangunan PT Bank Pembangunan
Jawa Barat dan Banten Tbk Jawa Barat dan Banten Tbk
Tahap II 2018 B Obligasi/Bonds - - idAA Phase II 2018
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Tahap III 2018 Obligasi/Bonds - - idAAA Phase III 2018
Euro Medium Euro Medium
Term Notes (EMTN) - 2024 Obligasi/Bonds - Baa2*) Baa2*) Term Notes (EMTN) - 2024
Term Notes (EMTN) - 2025 Obligasi/Bonds Baa2*) Baa2*) Baa2*) Term Notes (EMTN) - 2025
PT Bank Mandiri Taspen PT Bank Mandiri Taspen
Tahap II Seri A 2021 Obligasi/Bonds - AA**) AA**) Phase II Series A 2021
Tahap II Seri B 2021 Obligasi/Bonds idAAA AA**) AA**) Phase II Series B 2021
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) (Persero)
Tahap II 2021 Obligasi/Bonds idAAA idAAA idAAA Phase II 2021
Tahap I Seri B 2021 Obligasi/Bonds idAAA idAAA idAAA Phase I Series B 2021
PT Perusahaan Gas Negara PT Perusahaan Gas Negara
(Persero) Tbk (Persero) Tbk
Unsecured Fixed Unsecured Fixed
Term Notes (EMTN) - 2024 Obligasi/Bonds - Baa2*) Baa2*) Term Notes (EMTN) - 2024
PT Pertamina (Persero) PT Pertamina (Persero)
Unsecured Fixed Unsecured Fixed
Term Notes (EMTN) - 2030 Obligasi/Bonds Baa2*) Baa2*) Baa2*) Term Notes (EMTN) - 2030
Term Notes (EMTN) - 2050 Obligasi/Bonds Baa2*) Baa2*) Baa2*) Term Notes (EMTN) - 2050
Perum Perumnas Perum Perumnas
MTN Tahap III MTN Phase III
Tahun 2018 Seri A Medium Term Notes idBBB- idBBB- idBBB- Year 2018 Series A
PT Dayamitra Telekomunikasi PT Dayamitra Telekomunikasi
MTN Tahap I MTN Phase I
Tahun 2023 Medium Term Notes - idAAA - Year 2023
PT Bahana Pembinaan Usaha PT Bahana Pembinaan Usaha
Indonesia (Persero) Indonesia (Persero)
MTN Tahun 2022 Medium Term Notes idAAA idAAA idAAA MTN Year 2022
Lembaga Pembiayaan Lembaga Pembiayaan
Ekspor Indonesia Ekspor Indonesia
Euro Medium Euro Medium
Term Notes (EMTN) - 2017 Obligasi/Bonds - Baa2*) Baa2*) Term Notes (EMTN) – 2017
PT Waskita Karya (Persero) Tbk PT Waskita Karya (Persero) Tbk
Seri A 2022 Obligasi/Bonds idAAA(gg) idAAA(gg) idAAA(gg) Series A 2022
*) Berdasarkan peringkat yang diterbitkan oleh Moody’s *) Based on ratings published by Moody’s
**) Berdasarkan peringkat yang diterbitkan oleh Fitch **) Based on ratings published by Fitch
108
Page 560
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
e. Peringkat (lanjutan) e. Rating (continued)
Daftar peringkat efek-efek seperti yang The ratings of securities, as reported by
dilaporkan oleh PT Pemeringkat Efek Indonesia PT Pemeringkat Efek Indonesia, are as
adalah sebagai berikut: (lanjutan) follows: (continued)
Jenis/ 31 Desember 31 Desember/ 31 Desember/
Penerbit Type December 31, 2024 December 31, 2023 December 31, 2022 Issuer
PT Pelabuhan Indonesia II PT Pelabuhan Indonesia II
(Persero) (Persero)
Senior Unsecured Senior Unsecured
Notes Due 2025 Obligasi/Bonds Baa2*) Baa2*) Baa3*) Notes Due 2025
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk (Persero) Tbk
Tahap II Seri D 2017 Obligasi/Bonds idAAA idAAA idAAA Phase II Series D 2017
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) Negara (Persero)
Sukuk Tahap II 2017 Seri B Obligasi/Bonds idAAA(sy) idAAA(sy) idAAA(sy) Sukuk Phase II 2017 Series B
PT Angkasa Pura I PT Angkasa Pura I
Sukuk Tahap I 2023 Obligasi/Bonds idAAA(sy) idAA+(sy) - Sukuk Phase I 2023
PT Pegadaian (Persero) PT Pegadaian (Persero)
Sukuk Mudharabah IV 2021 Obligasi/Bonds - idAAA(Sy) idAAA(Sy) Sukuk Mudharabah IV 2021
Sukuk Mudharabah II 2022 Obligasi/Bonds idAAA(sy) idAAA(Sy) idAAA(Sy) Sukuk Mudharabah II 2022
PT Aviasi Pariwisata Ind PT Aviasi Pariwisata Ind
Sukuk Tahap I 2024 Obligasi/Bonds idAAA(sy) - - Sukuk Phase I 2024
*) Berdasarkan peringkat yang diterbitkan oleh Moody’s *) Based on ratings published by Moody’s
**) Berdasarkan peringkat yang diterbitkan oleh Fitch **) Based on ratings published by Fitch
f. Perubahan cadangan kerugian penurunan nilai f. The movements in the allowance for
adalah sebagai berikut: impairment losses are as follows:
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek yang diukur pada nilai Securities at
wajar melalui penghasilan fair value through other
komprehensif lainnya comprehensive income
Saldo awal 59.957 - - - 59.957 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penurunan nilai 2.754 - - - 2.754 impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli - - - - - originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (261) - - - (261) assets
Pembayaran kembali valuta asing Repayment foreign exchange
dan perubahan lain 2.485 - - - 2.485 and other movement
Saldo akhir periode 64.935 - - - 64.935 Balance at the end of period
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek yang diukur pada nilai Securities at
wajar melalui penghasilan fair value through other
komprehensif lainnya comprehensive income
Saldo awal 51.959 - - - 51.959 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penurunan nilai 4.902 - - - 4.902 impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 790 - - - 790 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (3.618) - - - (3.618) assets
Pembayaran kembali valuta asing Repayment foreign exchange
dan perubahan lain 5.924 - - - 5.924 and other movement
Saldo akhir tahun 59.957 - - - 59.957 Balance at the end of year
109
Page 561
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
f. Perubahan cadangan kerugian penurunan nilai f. The movements in the allowance for
adalah sebagai berikut: (lanjutan) impairment losses are as follows: (continued)
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek yang diukur pada nilai Securities at
wajar melalui penghasilan fair value through other
komprehensif lainnya comprehensive income
Saldo awal 71.617 - - - 71.617 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penurunan nilai (20.889) - - - (20.889) impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 238 - - - 238 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (3.088 ) - - - (3.088) assets
Pembayaran kembali valuta asing Repayment foreign exchange
dan perubahan lain 4.081 - - - 4.081 and other movement
Saldo akhir tahun 51.959 - - - 51.959 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek yang diukur pada biaya Securities at
perolehan diamortisasi amortized cost
Saldo awal 22.534 - - 369 22.903 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penurunan nilai (26) - - (56) (82) Impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1 - - 439 440 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (22.474) - - - (22.474) assets
Saldo akhir periode 35 - - 752 787 Balance at the end of period
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek yang diukur pada biaya Securities at
perolehan diamortisasi amortized cost
Saldo awal 399 - - 2.000 2.399 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penurunan nilai 22.135 - - - 22.135 Impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli - - - 369 369 originated or purchased
Aset keuangan yang Writte off financial
dihapusbuku - - - (2.000) (2.000) assets
Saldo akhir tahun 22.534 - - 369 22.903 Balance at the end of year
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek yang diukur pada biaya Securities at
perolehan diamortisasi amortized cost
Saldo awal - - - 2.000 2.000 Beginning balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 399 - - - 399 originated or purchased
Saldo akhir tahun 399 - - 2.000 2.399 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
g. Manajemen berpendapat bahwa jumlah g. Management believes that the allowance for
cadangan kerugian penurunan nilai efek-efek impairment losses provided on securities is
yang dibentuk telah memadai. adequate.
110
Page 562
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
h. Bank mengakui keuntungan (kerugian) bersih h. The Bank recognized net gain (loss) on sale of
atas penjualan efek-efek masing-masing securities amounting to Rp932,900, Rp6,669
sebesar Rp932.900, Rp6.669 dan and Rp(234,089), for the year ended December
Rp(234.089), masing-masing untuk tahun yang 31, 2024, 2023 and 2022, respectively, which is
berakhir pada tanggal 31 Desember 2024, presented in the statement of profit or loss and
2023 dan 2022 yang disajikan dalam akun other comprehensive income as “Gain (losses)
“Keuntungan (kerugian) dari penjualan efek- on sale of securities - net”.
efek - neto” di laporan laba rugi dan
penghasilan komprehensif lain.
i. Nilai pasar efek-efek yang diklasifikasikan i. As of December 31, 2024, 2023 and 2022, the
sebagai “Nilai Wajar melalui Laba Rugi dan market values of securities classified as fair
Aset Keuangan yang Diukur pada Nilai Wajar value through profit or loss and Fair Value
Melalui Penghasilan Komprehensif lain” pada Through Other Comprehensive Income of
tanggal 31 Desember 2024, 2023 dan 2022, nominal amounts range from 93.14% to
masing-masing berkisar dari 93,14% sampai 108.00%, 82.91% to 105.49% and range from
dengan 108,00%, 82,91% sampai dengan 77.16% to 125.88% respectively.
105,49% dan 77,16% sampai dengan 125,88%.
j. Bank mengakui keuntungan yang belum j. The Bank recognized unrealized gain - net
direalisasi bersih (setelah pajak tangguhan) (after deferred tax) of Rp77,551, Rp67,906
sebesar Rp77.551, Rp67.906 dan Rp35.792 and Rp35,792 from the changes in fair values
dari perubahan nilai wajar efek-efek diukur through other comprehensive income include
pada nilai wajar melalui penghasilan allowance for impairment losses amounted
komprehensif lain termasuk cadangan kerugian Rp64,935, Rp59,957 and Rp51,959 as of
penurunan nilai sebesar Rp64.935, Rp59.957 December 31, 2024, 2023 and 2022,
dan Rp51.959 masing-masing pada posisi respectively, which are presented as
31 Desember 2024, 2023 dan 2022 dalam akun unrealized gain (loss) on securities and
keuntungan yang belum direalisasi atas efek- government bonds, net of deferred tax in the
efek dan obligasi pemerintah setelah pajak statement of financial position.
tangguhan dalam laporan posisi keuangan.
k. Terdapat investasi efek-efek dengan pihak- k. As of December 31, 2024, 2023 and 2022,
pihak berelasi sebesar Rp5.489.205, investments in securities with related parties
Rp3.851.105 dan Rp850.059, masing-masing amounted to Rp5,489,205, Rp3,851,105 and
pada tanggal 31 Desember 2024, 2023 dan Rp850,059, respectively (Note 44).
2022 (Catatan 44).
l. Informasi mengenai klasifikasi aset keuangan l. Information with respect to classification of
yang mengalami penurunan nilai dan tidak impaired and not impaired financial assets are
mengalami penurunan nilai diungkapkan pada disclosed in Note 45.
Catatan 45.
9. OBLIGASI PEMERINTAH 9. GOVERNMENT BONDS
a. Berdasarkan tujuan, pihak berelasi dan pihak a. Based on purpose, related party and third
ketiga party
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Pihak Berelasi (Catatan 44) Related Party (Note 44)
Diukur pada nilai wajar
melalui laba rugi 3.265.550 3.796.440 19.591.199 Fair value through profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 14.109.049 12.511.991 14.332.949 comprehensive income
Diukur pada biaya perolehan
amortisasi 18.100.930 19.585.498 18.040.825 Amortized cost
Total 35.475.529 35.893.929 51.964.973 Total
111
Page 563
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
b. Berdasarkan mata uang dan jenis b. Based on currency and type
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Pihak berelasi Related parties
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Tingkat bunga tetap Fixed interest rate
FR 0100 367.242 - - FR 0100
FR 0103 245.038 - - FR 0103
FR 0104 235.185 - - FR 0104
FR 0102 227.399 - - FR 0102
FR 0097 204.262 36.310 701 FR 0097
FR 0087 181.347 - 30.396 FR 0087
FR 0101 177.946 30.504 - FR 0101
FR 0083 175.479 9.723 11.643 FR 0083
FR 0075 88.635 156.057 206 FR 0075
FR 0098 86.948 41.970 - FR 0098
FR 0096 59.965 20.814 52.743 FR 0096
FR 0091 53.874 19.791 73.201 FR 0091
FR 0079 44.316 28.757 - FR 0079
FR 0064 37.004 - 10.370 FR 0064
FR 0068 34.032 - 54.890 FR 0068
FR 0078 31.349 - 9.002 FR 0078
FR 0059 30.042 7.119 - FR 0059
FR 0072 27.252 22.568 23.366 FR 0072
FR 0082 24.994 - - FR 0082
FR 0071 24.957 - 88.494 FR 0071
FR 0065 22.433 - 97 FR 0065
FR 0095 19.869 15.771 70.191 FR 0095
FR 0090 14.557 7.044 33.017 FR 0090
FR 0056 10.211 - - FR 0056
ORI 024T6 7.294 - - ORI 024T6
FR 0062 6.053 196 - FR 0062
ORI 021 4.988 20.894 496 ORI 021
FR 0086 3.925 170.509 - FR 0086
ORI 025T3 3.610 - - ORI 025T3
FR 0076 3.181 211 - FR 0076
ORI 023T3 2.510 - - ORI 023T3
PBS 033 1.641 19.214 - PBS 033
FR 0093 1.418 2.438 290 FR 0093
ORI 023T6 1.158 - - ORI 023T6
FR 0089 1.066 7.399 - FR 0089
SR 019T3 1.031 - - SR 019T3
PBS 037 1.000 - - PBS 037
PBS 017 993 - 51.220 PBS 017
PBS 015 988 - - PBS 015
ORI 022 792 11.436 - ORI 022
SR 0017 694 - 198 SR 0017
SR 0016 547 5.486 - SR 0016
FR 0081 499 201.564 - FR 0081
SR 020T5 304 - - SR 020T5
FR 0084 301 59.682 20.526 FR 0084
FR 0088 282 1.455 65 FR 0088
SR 018T3 272 - - SR 018T3
ORI 024T3 247 - - ORI 024T3
FR 0085 207 - 187 FR 0085
PBS 038 195 - - PBS 038
PBS 004 187 - - PBS 004
SR 021T3 146 - - SR 021T3
SR 018T5 99 - - SR 018T5
PBS 032 97 - - PBS 032
SR 020T3 5 - - SR 020T3
FR 0092 - 93.940 16.136 FR 0092
FR 0070 - 43.057 - FR 0070
PBS 036 - 14.105 - PBS 036
ORI 020 - 11.647 - ORI 020
FR 0074 - 10.588 207 FR 0074
FR 0073 - 3.141 - FR 0073
FR 0044 - 3.073 - FR 0044
PBS 026 - 1.000 - PBS 026
SR 0014 - 618 80 SR 0014
FR 0040 - - 55.701 FR 0040
FR 0046 - - 46.040 FR 0046
112
Page 564
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
b. Berdasarkan mata uang dan jenis (lanjutan) b. Based on currency and type (continued)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Pihak berelasi (lanjutan) Related parties (continued)
Nilai wajar melalui laba rugi (lanjutan) Fair value through profit or loss (continued)
Rupiah Rupiah
Tingkat bunga tetap Fixed interest rate
FR 0080 - - 41.472 FR 0080
ORI 018 - - 40.110 ORI 018
ORI 019 - - 2.087 ORI 019
SR 0015 - - 191 SR 0015
ORI 017 - - 70 ORI 017
SR 0012 - - 50 SR 0012
2.470.066 1.078.081 733.443
Zero Coupon Bonds Zero Coupon Bonds
SPN12250612 249.387 - - SPN12250612
SPN12250213 232.404 - - SPN12250213
SPN12250314 197.116 - - SPN12250314
SPNS01042025 76.506 - - SPNS01042025
SPNS03032025 37.057 - 3.334.531 SPNS03032025
SPN12250710 3.014 - 2.779.061 SPN12250710
SPN12240201 - 1.367.851 - SPN12240201
SPN12240229 - 746.378 - SPN12240229
SPN12240104 - 577.100 - SPN12240104
SPN03240313 - 24.651 - SPN03240313
SPN12230303 - - 3.334.531 SPN12230303
SPN12230203 - - 2.779.061 SPN12230203
SPN12230105 - - 2.061.001 SPN12230105
SPN12230413 - - 1.744.737 SPN12230413
SPN12230526 - - 1.494.707 SPN12230526
SPN12230330 - - 1.284.484 SPN12230330
SPN12230622 - - 1.220.975 SPN12230622
SPN03230208 - - 760.534 SPN03230208
SPN12230818 - - 750.789 SPN12230818
SPN12230914 - - 723.728 SPN12230914
SPN03230222 - - 496.595 SPN03230222
SPNS02052023 - - 473.497 SPNS02052023
SPNS07032023 - - 421.154 SPNS07032023
SPN03230111 - - 349.606 SPN03230111
SPNS10012023 - - 299.754 SPNS10012023
SPN12231207 - - 224.643 SPN12231207
SPN03230308 - - 99.130 SPN03230308
SPN12230720 - - 97.296 SPN12230720
SPN12231012 - - 96.027 SPN12231012
SPN12231109 - - 95.755 SPN12231109
SPNS07022023 - - 49.752 SPNS07022023
Mata uang asing Foreign Currencies
Dolar Amerika Serikat United States Dollar
Tingkat bunga tetap Fixed interest rate
INDOIS 2024 - 2.379 - INDOIS 2024
INDOIS 2031 - - 18.773 INDOIS 2031
INDON 2024N - - 609 INDON 2024N
795.484 2.715.980 18.857.756
3.265.550 3.796.440 19.591.199
113
Page 565
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
b. Berdasarkan mata uang dan jenis (lanjutan) b. Based on currency and type (continued)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Tingkat bunga tetap Fixed interest rate
FR 0104 1.334.719 - - FR 0104
FR 0101 995.000 - - FR 0101
FR 0084 477.806 482.823 489.041 FR 0084
FR 0078 475.457 490.381 490.508 FR 0078
FR 0090 471.135 472.787 470.978 FR 0090
FR 0042 409.172 425.627 435.458 FR 0042
FR 0056 408.424 419.566 427.016 FR 0056
FR 0040 359.300 375.507 389.801 FR 0040
FR 0071 337.185 348.849 350.602 FR 0071
FR 0059 315.444 320.355 323.036 FR 0059
FR 0083 285.841 540.390 1.360.887 FR 0083
FR 0081 269.333 270.087 272.327 FR 0081
FR 0087 262.718 269.194 263.695 FR 0087
FR 0091 243.576 250.102 243.430 FR 0091
FR 0052 197.445 203.717 205.584 FR 0052
FR 0073 138.129 142.338 140.750 FR 0073
FR 0037 118.576 125.128 129.092 FR 0037
FR 0104 58.610 - - FR 0104
FR 0082 49.988 51.174 156.466 FR 0082
FR 0044 - 233.128 241.971 FR 0044
FR 0077 - 122.766 129.035 FR 0077
FR 0054 - - 47.085 FR 0054
FR 0068 - - 567.123 FR 0068
FR 0072 - - 369.052 FR 0072
FR 0075 - - 188.673 FR 0075
FR 0039 - - 171.841 FR 0039
FR 0046 - - 102.310 FR 0046
FR 0085 - - 57.797 FR 0085
FR 0062 - - 57.785 FR 0062
7.207.858 5.543.919 8.081.343
Obligasi Syariah Negara Government Sharia Bond
PBSG 001 761.946 542.139 4.199 PBSG 001
PBS 003 338.649 338.469 191.598 PBS 003
PBS 017 300.431 303.279 308.382 PBS 017
PBS 030 275.784 276.560 273.796 PBS 030
PBS 037 251.292 250.434 - PBS 037
PBS 032 195.692 193.968 194.051 PBS 032
PBS 033 154.044 156.676 32.921 PBS 033
PBS 038 146.166 99.621 - PBS 038
PBS 025 104.978 106.808 105.392 PBS 025
PBS 029 104.544 102.918 101.669 PBS 029
PBS 039 96.721 - - PBS 039
PBS 022 78.108 78.965 79.275 PBS 022
PBS 028 73.533 73.878 71.208 PBS 028
PBS 021 67.848 68.795 71.851 PBS 021
PBS 012 58.389 59.863 59.124 PBS 012
PBS 004 52.478 46.542 45.960 PBS 004
PBS 034 34.291 34.736 32.610 PBS 034
PBS 026 - 253.450 254.920 PBS 026
PBS 027 - - 479.969 PBS 027
PBS 019 - - 104.917 PBS 019
PBS 011 - - 8.209 PBS 011
3.094.894 2.987.101 2.420.051
114
Page 566
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
b. Berdasarkan mata uang dan jenis (lanjutan) b. Based on currency and type (continued)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain (lanjutan) comprehensive income (continued)
Mata uang asing Foreign Currencies
Dolar Amerika Serikat United States Dollar
Tingkat bunga tetap Fixed interest rate
INDON 2047 783.459 825.805 775.119 INDON 2047
INDON 2046 553.707 579.496 544.954 INDON 2046
INDON 2038 535.027 545.560 516.227 INDON 2038
INDON 2044 397.239 413.980 383.132 INDON 2044
INDON 2043 362.810 383.217 361.545 INDON 2043
INDON 2045 321.061 338.525 365.197 INDON 2045
INDON 2048 203.841 215.720 203.418 INDON 2048
INDON 2049 163.524 171.050 158.781 INDON 2049
INDOIS 2050 126.907 134.838 127.609 INDOIS 2050
INDON 2049N 103.266 112.072 116.540 INDON 2049N
INDON 2037 100.996 102.953 127.775 INDON 2037
INDON 2050N 90.981 97.039 90.032 INDON 2050N
USDFR0002 63.479 60.716 61.226 USDFR0002
3.806.297 3.980.971 3.831.555
14.109.049 12.511.991 14.332.949
Diukur pada biaya
perolehan amortisasi Amortized cost
Rupiah Rupiah
Tingkat bunga tetap Fixed interest rate
FR 0081 1.447.513 1.452.798 1.457.898 FR 0081
FR 0084 1.191.608 1.212.730 1.231.951 FR 0084
FR 0086 1.140.181 1.138.797 1.137.564 FR 0086
FR 0056 1.104.558 1.126.953 1.048.174 FR 0056
FR 0059 920.386 923.741 442.347 FR 0059
FR 0064 899.798 900.859 835.184 FR 0064
FR 0047 762.223 784.201 804.972 FR 0047
FR 0085 402.311 403.858 405.264 FR 0085
FR 0078 332.756 336.975 340.917 FR 0078
FR 0087 265.051 263.786 262.628 FR 0087
FR 0040 260.671 272.759 284.041 FR 0040
FR 0082 238.852 238.723 238.580 FR 0082
FR 0054 147.551 149.411 151.148 FR 0054
FR 0071 131.938 134.592 137.061 FR 0071
FR 0073 129.591 130.747 131.814 FR 0073
FR 0090 97.334 96.277 95.292 FR 0090
FR 0088 75.587 75.251 74.948 FR 0088
FR 0037 71.337 74.779 78.003 FR 0037
FR 0091 47.869 47.656 47.456 FR 0091
FR 0065 46.931 46.676 46.442 FR 0065
FR 0052 40.365 41.116 41.811 FR 0052
FR 0042 16.132 16.524 16.889 FR 0042
FR 0070 - 431.886 440.831 FR 0070
FR 0044 - 288.687 300.342 FR 0044
FR 0077 - 101.037 103.718 FR 0077
FR 0046 - - 41.273 FR 0046
FR 0039 - - 14.565 FR 0039
9.770.543 10.690.819 10.211.113
Obligasi Syariah Negara Government Sharia Bond
Sukuk BI 7.983.835 8.421.151 7.116.523 Sukuk BI
17.754.378 19.111.970 17.327.636
Mata uang asing Foreign Currencies
Dolar Amerika Serikat United States Dollar
Tingkat bunga tetap Fixed interest rate
INDON 2026 249.690 246.600 257.113 INDON 2026
INDON 2025 96.862 95.492 99.348 INDON 2025
INDOIS 2024 - 100.642 102.380 INDOIS 2024
INDOIS 2024N - 30.794 31.135 INDOIS 2024N
INDOIS 2023 - - 128.695 INDOIS 2023
115
Page 567
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
b. Berdasarkan mata uang dan jenis (lanjutan) b. Based on currency and type (continued)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Diukur pada biaya
perolehan amortisasi (lanjutan) Amortized cost (continued)
Mata uang asing Foreign Currencies
Dolar Amerika Serikat United States Dollar
Tingkat bunga tetap Fixed interest rate
INDON 2023 - - 62.816 INDON 2023
INDON 2023 N - - 31.702 INDON 2023 N
346.552 473.528 713.189
18.100.930 19.585.498 18.040.825
Total 35.475.529 35.893.929 51.964.973 Total
c. Berdasarkan jatuh tempo dan suku bunga c. Based on maturity and interest rate
Tanggal jatuh tempo/ Suku Bunga/
Keterangan Maturity date Interest Rate Description
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Tingkat bunga tetap Fixed interest rate
FR 0044 15 September/ 10,00% tetap/ FR 0044
September 15, 2024 fixed
FR 0056 15 September/ 8,38% tetap/ FR 0056
September 15, 2026 fixed
FR 0059 15 Mei/ 7,00% tetap/ FR 0059
May 15, 2027 fixed
FR 0062 15 April/ 6,38% tetap/ FR 0062
April 15, 2042 fixed
FR 0064 15 Mei/ 6,13% tetap/ FR 0064
May 15, 2028 fixed
FR 0065 15 Mei/ 6,63% tetap/ FR 0065
May 15, 2033 fixed
FR 0068 15 Maret/ 8,38% tetap/ FR 0068
March 15, 2034 fixed
FR 0070 15 Maret/ 8,38% tetap/ FR 0070
March 15, 2024 fixed
FR 0071 15 Maret/ 9,00% tetap/ FR 0071
March 15, 2029 fixed
FR 0072 15 Mei/ 8,25% tetap/ FR 0072
May 15, 2036 fixed
FR 0073 15 Mei/ 8,75% tetap/ FR 0073
May 15, 2031 fixed
FR 0075 15 Mei/ 7,50% tetap/ FR 0075
May 15, 2038 fixed
FR 0076 15 Mei/ 7,38% tetap/ FR 0076
May 15, 2048 fixed
FR 0078 15 Mei/ 8,25% tetap/ FR 0078
May 15, 2029 fixed
FR 0079 15 April/ 8,38% tetap/ FR 0079
April 15, 2039 fixed
FR 0081 15 Juni/ 6,50% tetap/ FR 0081
June 15, 2025 fixed
FR 0082 15 September/ 7,00% tetap/ FR 0082
September 15, 2030 fixed
FR 0083 15 April/ 7,50% tetap/ FR 0083
April 15, 2040 fixed
FR 0084 15 Februari/ 7,25% tetap/ FR 0084
February 15, 2026 fixed
FR 0085 15 April/ 7,75% tetap/ FR 0085
April 15, 2031 fixed
FR 0086 15 April/ 5,50% tetap/ FR 0086
April 15, 2026 fixed
FR 0087 15 Februari/ 6,50% tetap/ FR 0087
February 15, 2031 fixed
FR 0088 15 Juni/ 6,25% tetap/ FR 0088
June 15, 2036 fixed
FR 0089 15 Agustus/ 6,88% tetap/ FR 0089
August 15, 2051 fixed
FR 0090 15 April/ 5,13% tetap/ FR 0090
April 15, 2027 fixed
FR 0091 15 April/ 6,38% tetap/ FR 0091
April 15, 2032 fixed
116
Page 568
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
c. Berdasarkan jatuh tempo dan suku bunga c. Based on maturity and interest rate (continued)
(lanjutan)
Tanggal jatuh tempo/ Suku Bunga/
Keterangan Maturity date Interest Rate Description
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Tingkat bunga tetap Fixed interest rate
FR 0093 15 Juli/ 6,38% tetap/ FR 0093
July 15, 2037 fixed
FR 0095 15 Agustus/ 6,38% tetap/ FR 0095
August 15, 2028 fixed
FR 0096 15 Februari/ 7,00% tetap/ FR 0096
February 15, 2033 fixed
FR 0097 15 Juni/ 7,13% tetap/ FR 0097
June 15, 2043 fixed
FR 0098 15 Juni/ 7,13% tetap/ FR 0098
June 15, 2038 fixed
FR 0100 15 Februari/ 6,63% tetap/ FR 0100
February 15, 2034 fixed
FR 0101 15 April/ 6,88% tetap/ FR 0101
April 15, 2029 fixed
FR 0102 15 Juli/ 6,88% tetap/ FR 0102
July 15, 2054 fixed
FR 0103 15 Juli/ 6,75% tetap/ FR 0103
July 15, 2035 fixed
FR 0104 15 Juli/ 6,50% tetap/ FR 0104
July 15, 2030 fixed
ORI 021 15 Februari/ 4,90% tetap/ ORI 021
February 15, 2025 fixed
ORI 022 15 Oktober/ 5,95% tetap/ ORI 022
October 15, 2025 fixed
ORI 023T3 15 Juli/ 5,90% tetap/ ORI 023T3
July 15, 2026 fixed
ORI 023T6 15 Juli/ 6,10% tetap/ ORI 023T6
July 15, 2029 fixed
ORI 024T3 15 Oktober/ 6,10% tetap/ ORI 024T3
October 15, 2026 fixed
ORI 024T6 15 Oktober/ 6,35% tetap/ ORI 024T6
October 15, 2029 fixed
ORI 025T3 15 Februari/ 6,25% tetap/ ORI 025T3
February 15, 2027 fixed
PBS 004 15 Februari/ 6,10% tetap/ PBS 004
February 15, 2037 fixed
PBS 015 15 Juli/ 8,00% tetap/ PBS 015
July 15, 2047 fixed
PBS 017 15 Oktober/ 6,13% tetap/ PBS 017
October 15, 2025 fixed
PBS 032 15 Juli/ 4,88% tetap/ PBS 032
July 15, 2026
PBS 033 15 Juni/ 6,75% tetap/ PBS 033
June 15, 2047 fixed
PBS 037 15 Maret/ 6,88% tetap/ PBS 037
March 15, 2036 fixed
PBS 038 15 Desember/ 6,88% tetap/ PBS 038
December 15, 2049 fixed
SR 0014 10 Maret/ 5,47% tetap/ SR 0014
March 10, 2024 fixed
SR 0016 10 Maret/ 4,95% tetap/ SR 0016
March 10, 2025 fixed
SR 0017 10 September/ 5,90% tetap/ SR 0017
September 10, 2025 fixed
SR 018T3 10 Maret/ 6,25% tetap/ SR 018T3
March 10, 2026 fixed
SR 018T5 10 Maret/ 6,40% tetap/ SR 018T5
March 10, 2028 fixed
SR 019T3 10 September/ 5,95% tetap/ SR 019T3
September 10, 2026 fixed
SR 020T3 10 Maret/ 6,30% tetap/ SR 020T3
March 10, 2027 fixed
SR 020T5 10 Maret/ 6,40% tetap/ SR 020T5
March 10, 2029 fixed
SR 021T3 10 September/ 6,35% tetap/ SR 021T3
September 10, 2027 fixed
January 2, 2025 fixed
Zero Coupon Bonds Zero Coupon Bonds
SPN Beragam/ Beragam/ SPN
Various Various
117
Page 569
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
c. Berdasarkan jatuh tempo dan suku bunga c. Based on maturity and interest rate (continued)
(lanjutan)
Tanggal jatuh tempo/ Suku Bunga/
Keterangan Maturity date Interest Rate Description
Nilai wajar melalui laba rugi (lanjutan) Fair value through profit or loss (continued)
Mata uang asing Foreign Currencies
Dolar Amerika Serikat United States Dollar
Tingkat bunga tetap Fixed interest rate
INDOIS 2025 28 Mei/ 4,32% tetap/ INDOIS 2025
May 28, 2025 fixed
INDOIS 2024 10 September/ 4,35% tetap/ INDOIS 2024
September 10, 2024 fixed
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Tingkat bunga tetap Fixed interest rate
FR 0037 15 September/ 12,00% tetap/ FR 0037
September 15, 2026 fixed
FR 0040 15 September/ 11,00% tetap/ FR 0040
September 15, 2025 fixed
FR 0042 15 Juli/ 10,25% tetap/ FR 0042
July 15, 2027 fixed
FR 0044 15 September/ 10,00% tetap/ FR 0044
September 15, 2024 fixed
FR 0052 15 Agustus/ 10,50% tetap/ FR 0052
August 15, 2030 fixed
FR 0056 15 September/ 8,38% tetap/ FR 0056
September 15, 2026 fixed
FR 0059 15 Mei/ 7,00% tetap/ FR 0059
May 15, 2027 fixed
FR 0071 15 Maret/ 9,00% tetap/ FR 0071
March 15, 2029 fixed
FR 0073 15 Mei/ 8,75% tetap/ FR 0073
May 15, 2031 fixed
FR 0077 15 Mei/ 8,13% tetap/ FR 0077
May 15, 2024 fixed
FR 0078 15 Mei/ 8,25% tetap/ FR 0078
May 15, 2029 fixed
FR 0081 15 Juni/ 6,50% tetap/ FR 0081
June 15, 2025 fixed
FR 0082 15 September/ 7,00% tetap/ FR 0082
September 15, 2030 fixed
FR 0083 15 April/ 7,50% tetap/ FR 0083
April 15, 2040 fixed
FR 0084 15 Februari/ 7,25% tetap/ FR 0084
February 15, 2026 fixed
FR 0087 15 Februari/ 6,50% tetap/ FR 0087
February 15, 2031 fixed
FR 0090 15 April/ 5,13% tetap/ FR 0090
April 15, 2027 fixed
FR 0091 15 April/ 6,38% tetap/ FR 0091
April 15, 2032 fixed
FR 0101 15 April/ 6,88% tetap/ FR 0101
April 15, 2029 fixed
FR 0104 15 Juli/ 6,50% tetap/ FR 0104
July 15, 2030 fixed
118
Page 570
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
c. Berdasarkan jatuh tempo dan suku bunga c. Based on maturity and interest rate (continued)
(lanjutan)
Tanggal jatuh tempo/ Suku Bunga/
Keterangan Maturity date Interest Rate Description
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain (lanjutan) comprehensive income (continued)
Rupiah (lanjutan) Rupiah (continued)
Tingkat bunga tetap Fixed interest rate
Obligasi Syariah Negara Government Sharia Bonds
PBS 003 15 Januari/ 6,00% tetap/ PBS 003
January 15, 2027 fixed
PBS 004 15 Februari/ 6,10% tetap/ PBS 004
February 15, 2037 fixed
PBS 012 15 November/ 8,88% tetap/ PBS 012
November 15, 2031 fixed
PBS 017 15 Oktober/ 6,13% tetap/ PBS 017
October 15, 2025 fixed
PBS 021 15 November/ 8,50% tetap/ PBS 021
November 15, 2026 fixed
PBS 022 15 April/ 8,63% tetap/ PBS 022
April 15, 2034 fixed
PBS 025 15 Mei/ 8,38% tetap/ PBS 025
May 15, 2033 fixed
PBS 028 15 Oktober/ 7,75% tetap/ PBS 028
October 15, 2046 fixed
PBS 029 15 Maret/ 6,38% tetap/ PBS 029
March 15, 2034 fixed
PBS 030 15 Juli/ 5,88% tetap/ PBS 030
July 15, 2028 fixed
PBS 032 15 Juli/ 4,88% tetap/ PBS 032
July 15, 2026 fixed
PBS 033 15 Juni/ 6,75% tetap/ PBS 033
June 15, 2047 fixed
PBS 034 15 Juni/ 6,50% tetap/ PBS 034
June 15, 2039 fixed
PBS 037 15 Maret/ 6,88% tetap/ PBS 037
March 15, 2036 fixed
PBS 038 15 Desember/ 6,88% tetap/ PBS 038
December 15, 2049 fixed
PBS 039 15 Juli/ 6,63% tetap/ PBS 039
July 15, 2041 fixed
PBSG001 15 September/ 6,63% tetap/ PBSG001
September 15, 2029 fixed
Mata uang asing Foreign Currencies
Dolar Amerika Serikat United States Dollar
Tingkat bunga tetap Fixed interest rate
INDOIS 2050 23 Juni/ 3,80% tetap/ INDOIS 2050
June 23, 2050 fixed
INDON 2037 17 Februari/ 6,63% tetap/ INDON 2037
February 17, 2037 fixed
INDON 2038 17 Januari/ 7,75% tetap/ INDON 2038
January 17, 2038 fixed
INDON 2043 15 April/ 4,63% tetap/ INDON 2043
April 15, 2043 fixed
INDON 2044 15 Januari/ 6,75% tetap/ INDON 2044
January 15, 2044 fixed
INDON 2045 15 Januari/ 5,13% tetap/ INDON 2045
January 15, 2045 fixed
INDON 2046 8 Januari/ 5,95% tetap/ INDON 2046
January 8, 2046 fixed
INDON 2047 8 Januari/ 5,25% tetap/ INDON 2047
January 8, 2047 fixed
INDON 2048 11 Januari/ 4,35% tetap/ INDON 2048
January 11, 2048 fixed
INDON 2049 11 Februari/ 5,35% tetap/ INDON 2049
February 11, 2049 fixed
INDON 2049N 30 Oktober/ 3,70% tetap/ INDON 2049N
October 30, 2049 fixed
INDON 2050N 15 Oktober/ 4,20% tetap/ INDON 2050N
October 15, 2050 fixed
USD FR 0002 24 Juni/ 4,05% tetap/ USD FR 0002
June 24, 2026 fixed
119
Page 571
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
c. Berdasarkan jatuh tempo dan suku bunga c. Based on maturity and interest rate (continued)
(lanjutan)
Tanggal jatuh tempo/ Suku Bunga/
Keterangan Maturity date Interest Rate Description
Diukur pada biaya
perolehan amortisasi Amortized cost
Rupiah Rupiah
Tingkat bunga tetap Fixed interest rate
FR 0037 15 September/ 12,00% tetap/ FR 0037
September 15, 2026 fixed
FR 0040 15 September/ 11,00% tetap/ FR 0040
September 15, 2025 fixed
FR 0042 15 Juli/ 10,25% tetap/ FR 0042
July 15, 2027 fixed
FR 0044 15 September/ 10,00% tetap/ FR 0044
September 15, 2024 fixed
FR 0047 15 Februari/ 10,00% tetap/ FR 0047
February 15, 2028 fixed
FR 0052 15 Agustus/ 10,50% tetap/ FR 0052
August 15, 2030 fixed
FR 0054 15 Juli/ 9,50% tetap/ FR 0054
July 15, 2031 fixed
FR 0056 15 September/ 8,38% tetap/ FR 0056
September 15, 2026 fixed
FR 0059 15 Mei/ 7,00% tetap/ FR 0059
May 15, 2027 fixed
FR 0064 15 Mei/ 6,13% tetap/ FR 0064
May 15, 2028 fixed
FR 0065 15 Mei/ 6,63% tetap/ FR 0065
May 15, 2033 fixed
FR 0070 15 Maret/ 8,38% tetap/ FR 0070
March 15, 2024 fixed
FR 0071 15 Maret/ 9,00% tetap/ FR 0071
March 15, 2029 fixed
FR 0073 15 Mei/ 8,75% tetap/ FR 0073
May 15, 2031 fixed
FR 0077 15 Mei/ 8,13% tetap/ FR 0077
May 15, 2024 fixed
FR 0078 15 Mei/ 8,25% tetap/ FR 0078
May 15, 2029 fixed
FR 0081 15 Juni/ 6,50% tetap/ FR 0081
June 15, 2025 fixed
FR 0082 15 September/ 7,00% tetap/ FR 0082
September 15, 2030 fixed
FR 0084 15 Februari/ 7,25% tetap/ FR 0084
February 15, 2026 fixed
FR 0085 15 April/ 7,75% tetap/ FR 0085
April 15, 2031 fixed
FR 0086 15 April/ 5,50% tetap/ FR 0086
April 15, 2026 fixed
FR 0087 15 Februari/ 6,50% tetap/ FR 0087
February 15, 2031 fixed
FR 0088 15 Juni/ 6,25% tetap/ FR 0088
June 15, 2036 fixed
FR 0090 15 April/ 5,13% tetap/ FR 0090
April 15, 2027 fixed
FR 0091 15 April/ 6,38% tetap/ FR 0091
April 15, 2032 fixed
FR 0104 7 Januari/ 6,35% tetap/ FR 0104
January 7, 2025 fixed
Obligasi Syariah Negara Government Sharia Bond
Sukuk BI 3 Januari/ 6,89% tetap/ Sukuk BI
January 3, 2025 fixed
Sukuk BI 3 Januari/ 6,83% tetap/ Sukuk BI
January 3, 2025 fixed
Sukuk BI 3 Januari/ 7,32% tetap/ Sukuk BI
January 3, 2025 fixed
Sukuk BI 3 Januari/ 6,00% tetap/ Sukuk BI
January 3, 2025 fixed
Sukuk BI 6 Januari/ 6,00% tetap/ Sukuk BI
January 6, 2025 fixed
Sukuk BI 22 Januari/ 6,57% tetap/ Sukuk BI
January 22, 2025 fixed
Sukuk BI 31 Januari/ 6,82% tetap/ Sukuk BI
January 31, 2025 fixed
Sukuk BI 31 Januari/ 7,32% tetap/ Sukuk BI
January 31, 2025 fixed
120
Page 572
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
c. Berdasarkan jatuh tempo dan suku bunga c. Based on maturity and interest rate (continued)
(lanjutan)
Tanggal jatuh tempo/ Suku Bunga/
Keterangan Maturity date Interest Rate Description
Diukur pada biaya
perolehan amortisasi (lanjutan) Amortized cost (continued)
Rupiah (lanjutan) Rupiah (continued)
Tingkat bunga tetap Fixed interest rate
Obligasi Syariah Negara (lanjutan) Government Sharia Bond (continued)
Sukuk BI 31 Januari/ 7,09% tetap/ Sukuk BI
January 31, 2025 fixed
Sukuk BI 26 Februari/ 6,70% tetap/ Sukuk BI
February 26, 2025 fixed
Sukuk BI 7 Maret/ 6,86% tetap/ Sukuk BI
March 7, 2025 fixed
Sukuk BI 7 Maret/ 7,33% tetap/ Sukuk BI
March 7, 2025 fixed
Sukuk BI 7 Maret/ 7,02% tetap/ Sukuk BI
March 7, 2025 fixed
Sukuk BI 25 Maret/ 6,72% tetap/ Sukuk BI
March 25, 2025 fixed
Sukuk BI 4 April/ 6,92% tetap/ Sukuk BI
April 4, 2025 fixed
Sukuk BI 4 April/ 7,43% tetap/ Sukuk BI
April 4, 2025 fixed
Sukuk BI 4 April/ 6,69% tetap/ Sukuk BI
April 4, 2025 fixed
Sukuk BI 2 Mei/ 7,47% tetap/ Sukuk BI
May 2, 2025 fixed
Sukuk BI 2 Mei/ 7,18% tetap/ Sukuk BI
May 2, 2025 fixed
Sukuk BI 2 Mei/ 6,78% tetap/ Sukuk BI
May 2, 2025 fixed
Sukuk BI 6 Juni/ 7,38% tetap/ Sukuk BI
June 6, 2025 fixed
Sukuk BI 6 Juni/ 7,11% tetap/ Sukuk BI
June 6, 2025 fixed
Sukuk BI 10 Juni/ 7,12% tetap/ Sukuk BI
June 10, 2025 fixed
Sukuk BI 4 Juli/ 7,52% tetap/ Sukuk BI
July 4, 2025 fixed
Sukuk BI 4 Juli/ 6,78% tetap/ Sukuk BI
July 4, 2025 fixed
Sukuk BI 1 Agustus/ 7,24% tetap/ Sukuk BI
August 1, 2025 fixed
Sukuk BI 1 Agustus/ 6,85% tetap/ Sukuk BI
August 1, 2025 fixed
Sukuk BI 8 September/ 7,15% tetap/ Sukuk BI
September 8, 2025 fixed
Sukuk BI 3 Oktober/ 6,82% tetap/ Sukuk BI
October 3, 2025 fixed
Sukuk BI 31 Oktober/ 7,05% tetap/ Sukuk BI
October 31, 2025 fixed
Sukuk BI 5 Desember/ 7,23% tetap/ Sukuk BI
December 5, 2025 fixed
Dolar Amerika Serikat United States Dollar
Tingkat bunga tetap Fixed interest rate
INDON 2025 15 Januari/ 4,13% tetap/ INDON 2025
January 15, 2025 fixed
INDON 2026 8 Januari/ 4,75% tetap/ INDON 2026
January 8, 2026 fixed
121
Page 573
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
c. Berdasarkan jatuh tempo dan suku bunga c. Based on maturity and interest rate (continued)
(lanjutan)
Bunga atas obligasi pemerintah syariah untuk Interest of ORI series, PBS and SR series
seri ORI, PBS dan seri SR, masing-masing sharia government bonds are paid monthly and
dibayarkan secara bulanan dan semester. semi-annually, respectively.
Nilai pasar obligasi pemerintah yang The market values of government bonds
diklasifikasikan sebagai nilai wajar melalui classified as fair value through profit or loss and
laba rugi dan diukur pada nilai wajar melalui fair value through other comprehensive income
penghasilan komprehensif lain berkisar dari are ranging from 93.40% to 158.29%, 83.40%
93,40% sampai dengan 158,29%, 83,40% to 128.61% and 77.42% to 120.93% of nominal
sampai dengan 128,61% dan 77,42% sampai amounts as of December 31, 2024, 2023 and
dengan 120,93% masing-masing pada 2022, respectively.
tanggal 31 Desember 2024, 2023 dan 2022.
Kerugian yang belum direalisasi akibat As of December 31, 2024, 2023 and 2022, the
penurunan nilai wajar obligasi pemerintah unrealized gain or loss due to the decrease in
yang diukur pada nilai wajar melalui the fair value of fair value through other
pendapatan komprehensif lain pada tanggal comprehensive income government bonds
31 Desember 2024, 2023 dan 2022 masing- (after deferred tax) amounted to (Rp1.185.533),
masing sebesar (Rp1.185.533), (Rp836.907) (Rp836,907) and (Rp1,229,044), respectively,
dan (Rp1.229.044), yang disajikan dalam which are presented as “Unrealized (loss) on
akun “(Kerugian) yang belum direalisasi atas securities and government bonds, net of
efek-efek dan obligasi pemerintah setelah deferred tax” in the equity section of the
pajak tangguhan” pada ekuitas dalam laporan statement of financial position.
posisi keuangan.
Bank mengakui keuntungan dan kerugian The Bank recognized gain and loss-net on sale
bersih atas penjualan obligasi pemerintah of government bonds amounting to Rp49,049,
masing-masing sebesar Rp49.049, Rp541,392 and (Rp266,235) for the years
Rp541.392 dan (Rp266.235), untuk tahun ended December 31, 2024, 2023 and 2022,
yang berakhir pada tanggal 31 Desember respectively, which is presented in the
2024, 2023 dan 2022, yang disajikan dalam statement of profit or loss and other
akun “Keuntungan dan (kerugian) dari comprehensive income as “Gain and (loss) on
penjualan obligasi pemerintah - neto” di sale of government bonds - net”.
laporan laba rugi dan penghasilan
komprehensif lain.
Bank mengakui keuntungan dan kerugian The Bank recognized unrealized gain and loss-
yang belum direalisasi-neto atas perubahan net from the change in fair value of government
nilai wajar obligasi pemerintah melalui laba bonds classified as at fair value through profit or
rugi sebesar (Rp40.444), (Rp5.780) dan loss amounting to (Rp40,444), (Rp5,780) and
Rp55.045 masing-masing untuk tahun yang Rp55,045 for the years ended December 31,
berakhir pada tanggal 31 Desember 2024, 2024, 2023 and 2022, respectively, which is
2023 dan 2022, yang disajikan dalam akun presented in the statement of profit and loss in
“Keuntungan (kerugian) yang belum other comprehensive income as “Unrealized
direalisasi dari perubahan nilai wajar obligasi gain and loss from change in fair value of
pemerintah - neto” di laporan laba rugi dan government bonds - net”.
penghasilan komprehensif lain.
122
Page 574
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. EFEK-EFEK YANG DIBELI DENGAN JANJI 10. SECURITIES PURCHASED UNDER
DIJUAL KEMBALI AGREEMENT TO RESELL
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreement to resell
terdiri dari: consist of:
31 Desember/December 31, 2024
Jenis Pendapatan Bunga
Surat Suku Nilai Tanggal Harga Pen- yang Belum Nilai
Berharga/ Bunga/ Nominal/ Tanggal Dimulai/ Penjualan jualan Kembali/ Direalisasi/ Tercatat/
Nasabah/ Type of Interest Nominal Commencement Kembali/ Resell Unrealized Carrying
Customer Securities rate Amount Date Resell Date Price Interest Value
Pihak Ketiga/Third Party
Bank Pembangunan IDSR240125364S 6,46% 50.000 17 Desember/ 2 Januari/ 49.785 9 49.776
Daerah Kalimantan December 17, 2024 January 2, 2025
Tengah
Nationalnobu Bank IDSR051225364S 6,30% 50.000 24 Desember/ 7 Januari/ 46.868 50 46.818
December 24, 2024 January 7, 2025
Bank Pembangunan IDSR101025364S 6,46% 33.000 18 Desember/ 3 Januari/ 31.334 11 31.323
Daerah Kalimantan December 18, 2024 January 3, 2025
Tengah
Standard Chartered Bank IDSR040425364S 6,30% 10.000 23 Desember/ 6 Januari/ 9.832 9 9.823
December 23, 2024 January 6, 2025
Standard Chartered Bank IDSR040425364 6,30% 10.000 19 Desember/ 2 Januari/ 9.825 2 9.823
December 19, 2024 January 2, 2025
Bank Pembangunan FR0087 6,46% 10.000 20 Desember/ 3 Januari/ 9.205 3 9.202
Daerah Jawa Barat December 20, 2024 January 3, 2025
Dan Banten Tbk
Bank Pembangunan FR0087 6,46% 10.000 27 Desember/ 10 Januari/ 9.211 15 9.196
Daerah Jawa Barat December 27, 2024 January 10, 2025
Dan Banten Tbk
Standard Chartered Bank IDSR040425364 6,30% 5.000 30 Desember/ 13 Januari/ 4.923 11 4.912
December 30, 2024 January 13, 2025
Bank Pembangunan FR0096 6,46% 5.000 31 Desember/ 14 Januari/ 4.763 11 4.752
Daerah Jawa Barat December 31, 2024 January 14, 2025
Dan Banten Tbk
Total 183.000 175.746 121 175.625
31 Desember/December 31, 2022
Jenis Pendapatan Bunga
surat Suku Nilai Tanggal Harga Pen- yang Belum Nilai
berharga/ bunga/ nominal/ Tanggal dimulai/ penjualan jualan kembali/ Direalisasi/ tercatat/
Nasabah/ Type of Interest Nominal commencement kembali/ Resell Unrealized Carrying
Customer securities rate amount date Resell date price interest Value
Pihak Ketiga/Third Party
Bank Indonesia VR0035 5,50% 1.000.000 30 Desember/ 6 Januari/ 957.562 731 956.831
December 30, 2022 January 6, 2023
Bank Indonesia VR0039 5,50% 500.000 30 Desember/ 6 Januari/ 477.724 365 477.359
December 30, 2022 January 6, 2023
1.500.000 1.435.286 1.096 1.434.190
Berikut adalah perubahan efek-efek yang dibeli Presented below is the movements in securities
dengan janji dijual kembali untuk tahun yang purchased under agreement to resell for the year
berakhir 31 Desember 2024, 2023 dan 2022: ended December 31, 2024, 2023 and 2022,
respectively:
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali agreement to resell
Saldo awal - - - - - Beginning Balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 175.625 - - - 175.625 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya - - - - assets
Saldo akhir tahun 175.625 - - - 175.625 Balance at the end of year
*) Tidak menerapkan PSAK No. 109 ”Instrumen Keuangan” *) Not applying SFAS No. 109 ”Financial Instruments”
123
Page 575
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. EFEK-EFEK YANG DIBELI DENGAN JANJI 10. SECURITIES PURCHASED UNDER
DIJUAL KEMBALI (lanjutan) AGREEMENT TO RESELL (continued)
Berikut adalah perubahan efek-efek yang dibeli Presented below is the movements in securities
dengan janji dijual kembali untuk tahun yang purchased under agreement to resell for the year
berakhir 31 Desember 2024, 2023 dan 2022: ended December 31, 2024, 2023 and 2022,
respectively:
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali agreement to resell
Saldo awal 1.434.190 - - - 1.434.190 Beginning Balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli - - - - - originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (1.434.190) - - - (1.434.190) assets
Saldo akhir tahun - - - - - Balance at the end of year
*) Tidak menerapkan PSAK No. 109 ”Instrumen Keuangan” *) Not applying SFAS No. 109 ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali agreement to resell
Saldo awal 1.598.325 - - - 1.598.325 Beginning Balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1.434.190 - - - 1.434.190 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (1.598.325) - - - (1.598.325) assets
Saldo akhir tahun 1.434.190 - - - 1.434.190 Balance at the end of year
*) Tidak menerapkan PSAK No. 109 ”Instrumen Keuangan” *) Not applying SFAS No. 109 ”Financial Instruments”
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH RECEIVABLES
Seluruh kredit yang diberikan oleh Bank, termasuk All loans provided by the Bank, including sharia
pembiayaan/piutang syariah adalah dalam Rupiah. financing/receivables are in Rupiah. The details of
Rincian kredit dan pembiayaan/piutang syariah loans and sharia financing/receivables classified by
yang diberikan oleh Bank berdasarkan jenis, type, transactions with related parties, economic
transaksi dengan pihak-pihak berelasi, sektor sector, period based on agreements, remaining
ekonomi, jangka waktu sesuai dengan perjanjian, period to maturity and collectibility are as follows:
sisa umur jatuh tempo dan kolektibilitas adalah
sebagai berikut:
a. Jenis Kredit dan Pembiayaan/Piutang Syariah a. Types of Loans and Sharia
Financing/Receivables
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Konvensional Conventional
Konsumsi Consumer
Pemilikan rumah (KPR) 239.067.180 223.468.118 204.856.626 Housing loan
Non-kepemilikan rumah 14.243.360 12.840.107 11.546.141 Non-housing loan
253.310.540 236.308.225 216.402.767
Modal kerja 34.063.699 35.696.992 32.155.119 Working capital
Investasi 17.120.907 15.453.971 11.501.050 Investment
Sindikasi 7.785.728 7.150.361 4.504.244 Syndicated
Direksi dan karyawan Directors and employees
- Pihak ketiga 1.739.208 1.893.632 2.008.080 Third parties -
- Pihak yang berelasi 60.023 80.679 86.305 Related parties -
314.080.105 296.583.860 266.657.565
124
Page 576
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
a. Jenis Kredit dan Pembiayaan/Piutang Syariah a. Types of Loans and Sharia
(lanjutan) Financing/Receivables (continued)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Syariah Sharia
Konsumsi Consumer
Pemilikan rumah (KPR) 40.863.836 34.602.763 29.030.428 Housing loan
Non-kepemilikan rumah 280.853 166.474 143.517 Non-housing loan
41.144.689 34.769.237 29.173.945
Modal kerja 2.464.181 2.263.137 2.300.564 Working capital
Investasi 72.475 78.036 142.572 Investment
Direksi dan karyawan Directors and employees
- Pihak yang berelasi 211.482 3.871 7.058 Related parties -
43.892.827 37.114.281 31.624.139
Total 357.972.932 333.698.141 298.281.704 Total
Dikurangi cadangan kerugian Less allowance
penurunan nilai (13.057.187) (15.591.964) (15.674.923) for impairment losses
Neto 344.915.745 318.106.177 282.606.781 Net
b. Sektor Ekonomi b. Economic Sector
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Konvensional Conventional
Perumahan 263.792.957 251.091.492 233.309.666 Property
Konstruksi 13.957.153 12.078.073 13.089.795 Construction
Jasa usaha 10.705.016 10.226.514 7.260.835 Business service
Listrik. gas dan air 5.665.747 5.106.305 3.368.130 Electricity. gas and water
Perdagangan. restoran. dan hotel 5.180.920 4.117.417 1.410.821 Trading. restaurant and hotel
Transportasi, pergudangan, Transportation, Warehousing,
dan komunikasi 5.030.174 4.830.547 4.414.947 and communication
Manufaktur 2.350.749 1.604.572 1.058.915 Manufacturing
Pertambangan 1.672.093 1.842.962 1.228.096 Mining
Jasa-jasa sosial 743.868 1.542.949 1.148.943 Social service
Pertanian 144.363 177.819 52.234 Farming
Lain-lain*) 4.837.065 3.965.210 315.183 Other*)
314.080.105 296.583.860 266.657.565
Syariah Sharia
Perumahan 40.866.066 34.604.291 29.035.910 Property
Konstruksi 1.886.725 1.597.691 1.466.466 Construction
Jasa usaha 1.140.036 912.299 1.121.763 Business service
43.892.827 37.114.281 31.624.139
Total 357.972.932 333.698.141 298.281.704 Total
Dikurangi cadangan kerugian Less allowance
penurunan nilai (13.057.187) (15.591.964) (15.674.923) for impairment losses
Neto 344.915.745 318.106.177 282.606.781 Net
*) Terdiri dari rumah tangga dan sektor ekonomi lainnya *) Consists of household and other economic sectors
125
Page 577
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
c. Transaksi dengan pihak-pihak berelasi c. Transactions with related parties
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Konvensional Conventional
Konsumsi Consumer
Pemilikan rumah (KPR) 1.811 4.176 4.538 Housing Loan
Non-kepemilikan rumah 70.076 85.559 91.185 Non-housing loan
71.887 89.735 95.723
Modal Kerja 11.582.140 12.066.600 8.884.001 Working capital
Investasi 10.083.466 9.340.394 6.728.046 Investment
Sindikasi 6.198.506 6.188.754 3.731.972 Syndicated
27.935.999 27.685.483 19.439.742
Syariah Sharia
Konsumsi Consumer
Pemilikan rumah (KPR) 2.229 1.529 5.483 Housing Loan
Non-kepemilikan rumah 9.253 2.342 1.575 Non-housing loan
11.482 3.871 7058
Modal Kerja 200.000 83.332 249.999 Working capital
211.482 87.203 257.057
Total 28.147.481 27.772.686 19.696.799 Total
d. Jangka waktu (sesuai dengan perjanjian kredit d. Loan period (based on agreements covering
dan pembiayaan/piutang syariah) loan and sharia financing/receivables)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Konvensional Conventional
≤ 1 tahun 1.834.798 2.889.936 2.871.853 ≤ 1 year
> 1 tahun ≤ 2 tahun 4.539.869 4.026.448 1.945.142 > 1 year ≤ 2 years
> 2 tahun ≤ 5 tahun 17.542.693 15.988.179 11.756.496 > 2 years ≤ 5 years
> 5 tahun 290.162.745 273.679.297 250.084.074 > 5 years
314.080.105 296.583.860 266.657.565
Syariah Sharia
≤ 1 tahun 100.035 146.877 114.641 ≤ 1 year
> 1 tahun ≤ 2 tahun 681.543 631.048 413.397 > 1 year ≤ 2 years
> 2 tahun ≤ 5 tahun 1.963.533 1.486.054 1.624.779 > 2 years ≤ 5 years
> 5 tahun 41.147.716 34.850.302 29.471.322 > 5 years
43.892.827 37.114.281 31.624.139
Total 357.972.932 333.698.141 298.281.704 Total
Dikurangi cadangan kerugian Less allowance
penurunan nilai (13.057.187) (15.591.964) (15.674.923) for impairment losses
Neto 344.915.745 318.106.177 282.606.781 Net
126
Page 578
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
e. Sisa Umur Jatuh Tempo e. Remaining Period to Maturity
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Konvensional Conventional
≤ 1 tahun 16.129.318 14.044.527 15.001.990 ≤ 1 year
> 1 tahun ≤ 2 tahun 6.200.166 8.528.139 6.996.578 > 1 year ≤ 2 years
> 2 tahun ≤ 5 tahun 29.855.225 29.474.735 25.171.528 > 2 years ≤ 5 years
> 5 tahun 261.895.396 244.536.459 219.487.469 > 5 years
314.080.105 296.583.860 266.657.565
Syariah Sharia
≤ 1 tahun 1.488.421 861.160 1.033.295 ≤ 1 year
> 1 tahun ≤ 2 tahun 1.183.565 858.624 979.616 > 1 year ≤ 2 years
> 2 tahun ≤ 5 tahun 2.751.754 2.325.080 1.831.707 > 2 years ≤ 5 years
> 5 tahun 38.469.087 33.069.417 27.779.521 > 5 years
43.892.827 37.114.281 31.624.139
Total 357.972.932 333.698.141 298.281.704 Total
Dikurangi cadangan kerugian Less allowance
penurunan nilai (13.057.187) (15.591.964) (15.674.923) for impairment losses
Neto 344.915.745 318.106.177 282.606.781 Net
f. Informasi pokok lainnya f. Other significant information
i. Termasuk di dalam kredit yang diberikan i. Loans include sharia financing/
adalah pembiayaan/piutang syariah yang receivables with details, as follows:
diberikan dengan rincian sebagai berikut:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Piutang Murabahah 32.568.565 28.605.876 23.810.202 Murabahah receivables
Pembiayaan Musyarakah 6.014.023 4.527.313 4.563.573 Musyarakah financing
Piutang Istishna 5.263.020 3.861.013 2.955.715 Istishna receivables
Pembiayaan Mudharabah 16.790 102.689 284.162 Mudharabah financing
Pinjaman Qardh 20.904 15.940 10.487 Funds of Qardh
Aset yang Diperoleh Assets Acquired
Untuk Ijarah – Bersih 9.525 1.450 - for Ijarah - Net
Total 43.892.827 37.114.281 31.624.139 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (1.329.253) (1.400.428) (1.570.009) impairment losses
Neto 42.563.574 35.713.853 30.054.130 Net
127
Page 579
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING
PIUTANG SYARIAH (lanjutan) /RECEIVABLES (continued)
f. Informasi pokok lainnya (lanjutan) f. Other significant information (continued)
ii. Tingkat suku bunga rata-rata per tahun ii. Average annual interest rates for
untuk kredit konsumer sebesar 7,68%, consumer loans are 7.68%, 9.66% and
9,66% dan 10,41% masing-masing untuk 10.41% for the years ended December 31,
tahun yang berakhir pada tanggal 31 2024, 2023 and 2022, respectively.
Desember 2024, 2023 dan 2022. Tingkat Average annual interest rates for
suku bunga rata-rata per tahun untuk kredit commercial loans are 6.30%, 6.26% and
komersial masing-masing sebesar 6,30%, 6.54% for the years ended December 31,
6,26% dan 6,54% masing-masing untuk 2024, 2023 and 2022, respectively.
tahun yang berakhir pada tanggal 31
Desember 2024, 2023 dan 2022.
iii. Kredit yang diberikan dijamin dengan hak iii. The loans are collateralized by registered
tanggungan atau surat kuasa memasang mortgages or by powers of attorney to
hak tanggungan atau surat kuasa untuk mortgage or sell, demand deposits,
menjual, giro, tabungan, deposito savings deposits, time deposits, or by other
berjangka atau jaminan lain yang collaterals generally acceptable by the
umumnya diterima oleh Bank (Catatan 18, Bank (Notes 18, 19 and 20).
19 dan 20).
iv. Bank telah menjual dan mengalihkan iv. The Bank has sold and transferred its
Kredit Pemilikan Rumah (KPR) yang housing loans (KPR) to PT Sarana
dimilikinya kepada penerbit PT Sarana Multigriya Finansial (Persero) based on
Multigriya Finansial (Persero) yang sale-purchase deed No. 48 dated
tertuang dalam Akta Jual Beli No. 48 October 26, 2022 and Deed of Cessie
tanggal 26 Oktober 2022 dan Akta Cessie No. 36 dated December 23, 2022.
No. 36 tanggal 23 Desember 2022.
Nilai KPR yang dijual tersebut adalah The principal amount of KPR sold
sebesar Rp373.064 yang terdiri dari 5.475 amounted to Rp373,064 which consists of
debitur dengan harga jual sebesar nilai 5,475 debtors with selling price at the
pokok KPR pada tanggal cut-off final principal amount of KPR as of final cut off
(2 Oktober 2022). Penjualan ini memenuhi date (October 2, 2022). This sale qualified
kriteria penjualan putus karena risiko dan for derecognition as the risks and rewards
manfaat atas kepemilikan KPR secara of ownership over the KPR have been
signifikan telah dialihkan kepada pembeli. substantially transferred to the buyer.
v. Bank telah menjual dan mengalihkan v. The Bank has sold and transferred its
Kredit Pemilikan Rumah (KPR) yang housing loans (KPR) to PT Sarana
dimilikinya kepada penerbit PT Sarana Multigriya Finansial (Persero) based on
Multigriya Finansial (Persero) yang sale-purchase deed No. 33 dated
tertuang dalam Akta Jual Beli No. 33 July 28, 2023 and Deed of Cessie
tanggal 28 Juli 2023 dan Akta Cessie No. No. 28 dated September 26, 2023.
28 tanggal 26 September 2023.
Nilai KPR yang dijual tersebut adalah The principal amount of KPR sold
sebesar Rp599.359 yang terdiri dari 4.330 amounted to Rp599,359 which consists of
debitur dengan harga jual sebesar nilai 4,330 debtors with selling price at the
pokok KPR pada tanggal cut-off final principal amount of KPR as of final cut off
(4 Juli 2023). Penjualan ini memenuhi date (July 4, 2023). This sale qualified for
kriteria penjualan putus karena risiko dan derecognition as the risks and rewards of
manfaat atas kepemilikan KPR secara ownership over the KPR have been
signifikan telah dialihkan kepada pembeli. substantially transferred to the buyer.
128
Page 580
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
f. Informasi pokok lainnya (lanjutan) f. Other significant information (continued)
vi. Pada tanggal 30 Desember 2024, Bank vi. On December 30, 2024, the Bank sold
menjual kredit yang diberikan tertentu certain loans to PT AMC Dharma Jaya
kepada PT AMC Dharma Jaya (“AMC”) ("AMC") in the amount of Rp1,309,117,
sejumlah Rp1.309.117 dimana nilai where the gross carrying value of the
tercatat bruto atas pokok adalah principal was Rp1,308,723 and the interest
Rp1.308.723 dan tagihan bunga adalah receivable was Rp394. The bank had
Rp394. Bank sebelumnya telah previously established a full allowance for
membentuk cadangan kerugian penurunan impairment losses so that the carrying
nilai secara penuh sehingga nilai value was Rpnil. The sale of the credit
tercatatnya adalah Rpnihil. Penjualan granted was carried out through a sale and
kredit yang diberikan ini dilakukan melalui purchase deed and cessie dated
akta jual beli dan cessie tertanggal 30 December 30, 2024 and from that date the
Desember 2024 dan sejak tanggal tersebut Bank stopped recognizing the credit. In
Bank menghentikan pengakuan kredit accordance with the provisions of the sale
tersebut. Sesuai dengan ketentuan dalam and purchase deed and cessie, the Bank
akta jual beli dan cessie tersebut, Bank has transferred all rights to cash flows and
telah mengalihkan seluruh hak atas arus also transferred all risks and benefits of the
kas dan juga mengalihkan seluruh risiko credit granted for sale. Therefore, the Bank
dan manfaat atas kredit yang diberikan derecognized this credit and recognized
yang dijual tersebut. Oleh karena itu, Bank the recovery of all previously established
menghentikan pengakuan atas kredit yang allowances for impairment losses.
diberikan ini dan mengakui pemulihan
seluruh cadangan kerugian penurunan nilai
yang dibentuk sebelumnya.
Pada tanggal yang sama, Bank membeli On the same date, the Bank purchased
surat berharga syariah yaitu Sukuk sharia securities, namely Sukuk Wakalah
Wakalah BI Al-Istitsmar (“Sukuk”) yang BI Al-Istitsmar ("Sukuk") issued by PT
diterbitkan oleh PT Aviasi Pariwisata Aviasi Pariwisata Indonesia (Persero) from
Indonesia (Persero) dari Subsidiary of the Subsidiary of Enterprise ("SOE")
Enterprise (“SOE”) Dharmawangsa Fund Dharmawangsa Fund with a value of
dengan nilai sebesar Rp3.224.017 Sukuk Rp3,224,017. This sukuk has been
ini telah dicatat pada nilai wajarnya recorded at its fair value of Rp2,049,646 at
sebesar Rp2.049.646 pada tanggal the date of purchase (see Note 8
pembelian (lihat Catatan 8 (Efek-Efek). (Securities). SOE Dharmawangsa Fund is
SOE Dharmawangsa Fund merupakan sub a sub fund of Namco Indonesia Raya VCC
fund dari Namco Indonesia Raya VCC which is managed by Mandiri Investment
yang dikelola oleh Mandiri Investment Management Pte. Ltd. as investment
Management Pte. Ltd. selaku manajer manager. The majority shareholder of
investasi. Pemegang mayoritas saham AMC is Bidara Pte. Ltd. with ownership of
AMC adalah Bidara Pte. Ltd. dengan 99.9%, where the sole shareholder is
kepemilikan sebesar 99,9%, dimana Raflesia Jaya Pte. Ltd. Is Henry Shaw as
pemegang saham tunggal Bidara Pte. Ltd. one of the Director Namco Indonesia Raya
adalah Henry Shaw merupakan Direktur VCC. SOE Dharmawangsa and AMC are
Namco Indonesia Raya VCC. SOE affiliated companies. The Bank does not
Dharmawangsa dan AMC merupakan have share ownership or involvement in
perusahaan terafiliasi. Bank tidak memiliki activities in these two entities.
kepemilikan saham ataupun keterlibatan
dalam aktivitas di dalam kedua entitas ini.
129
Page 581
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
f. Informasi pokok lainnya (lanjutan) f. Other significant information (continued)
Pada tanggal 29 Desember 2023, Bank On December 29, 2023, the Bank sold
menjual kredit yang diberikan tertentu certain loans to PT AMC Padma Jaya
kepada PT AMC Padma Jaya (“AMC”) ("AMC") in the amount of Rp872,378,
sejumlah Rp872.378 dimana nilai tercatat where the gross carrying value of the
bruto atas pokok adalah Rp860.503 dan principal was Rp860,503 and the interest
tagihan bunga adalah Rp11.875. Bank receivable was Rp11,875. The bank had
sebelumnya telah membentuk cadangan previously established a full allowance for
kerugian penurunan nilai secara penuh impairment losses so that the carrying
sehingga nilai tercatatnya adalah Rpnihil. value was Rpnil. The sale of the credit
Penjualan kredit yang diberikan ini granted was carried out through a sale and
dilakukan melalui akta jual beli dan cessie purchase deed and cessie dated
tertanggal 29 Desember 2023 dan sejak December 29, 2023 and from that date the
tanggal tersebut Bank menghentikan Bank stopped recognizing the credit. In
pengakuan kredit tersebut. Sesuai dengan accordance with the provisions of the sale
ketentuan dalam akta jual beli dan cessie and purchase deed and cessie, the Bank
tersebut, Bank telah mengalihkan seluruh has transferred all rights to cash flows and
hak atas arus kas dan juga mengalihkan also transferred all risks and benefits of the
seluruh risiko dan manfaat atas kredit yang credit granted for sale. Therefore, the Bank
diberikan yang dijual tersebut. Oleh karena derecognized this credit and recognized
itu, Bank menghentikan pengakuan atas the recovery of all previously established
kredit yang diberikan ini dan mengakui allowances for impairment losses.
pemulihan seluruh cadangan kerugian
penurunan nilai yang dibentuk
sebelumnya.
Pada tanggal yang sama, Bank membeli On the same date, the Bank purchased
surat berharga syariah yaitu Sukuk sharia securities, namely Sukuk Wakalah
Wakalah BI Al-Istitsmar (“Sukuk”) yang BI Al-Istitsmar ("Sukuk") issued by
diterbitkan oleh PT Angkasa Pura I PT Angkasa Pura I (Persero) from the
(Persero) dari Subsidiary of Enterprise Subsidiary of Enterprise ("SOE")
(“SOE”) Wijayakusuma Fund dengan nilai Wijayakusuma Fund with a value of
sebesar Rp2.268.378. Sukuk ini telah Rp2,268,378. This sukuk has been
dicatat pada nilai wajarnya sebesar Rp recorded at its fair value of Rp1,465,100 at
1.465.100 pada tanggal pembelian (lihat the date of purchase (see Note 8
Catatan 8 (Efek-Efek)). SOE (Securities)). SOE Wijayakusuma Fund is
Wijayakusuma Fund merupakan sub fund a sub fund of Namco Indonesia Raya VCC
dari Namco Indonesia Raya VCC yang which is managed by Mandiri Investment
dikelola oleh Mandiri Investment Management Pte. Ltd. as investment
Management Pte. Ltd. selaku manajer manager. The majority shareholder of
investasi. Pemegang mayoritas saham AMC is Raflesia Jaya Pte. Ltd. with
AMC adalah Raflesia Jaya Pte. Ltd. ownership of 99.9%, where the sole
dengan kepemilikan sebesar 99,9%, shareholder is Raflesia Jaya Pte. Ltd. is
dimana pemegang saham tunggal Raflesia Namco Indonesia Raya VCC. SOE
Jaya Pte. Ltd. adalah Namco Indonesia Wijayakusuma and AMC are affiliated
Raya VCC. SOE Wijayakusuma dan AMC companies. The Bank does not have share
merupakan perusahaan terafiliasi. Bank ownership or involvement in activities in
tidak memiliki kepemilikan saham ataupun these two entities.
keterlibatan dalam aktivitas di dalam kedua
entitas ini.
130
Page 582
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
f. Informasi pokok lainnya (lanjutan) f. Other significant information (continued)
Mempertimbangkan transaksi pembelian Considering that the sukuk purchase and
sukuk dan penjualan kredit yang diberikan credit sales transactions provided above
di atas dilakukan pada waktu yang sama were carried out at the same time and with
dan dengan pihak-pihak lawan yang affiliated counterparties, the Bank views
terafiliasi, Bank melihat transaksi-transaksi these transactions as interrelated
ini sebagai transaksi yang saling berkaitan transactions so that the financial impact of
sehingga dampak keuangan dari kedua both transactions is recognized in the
transaksi diakui dalam akun beban provision for impairment lossess on
penyisihan kerugian penurunan nilai aset financial and non-financial aasets in the
keuangan dan aset non keuangan pada profit and loss statement Bank on the
laporan laba rugi Bank pada tanggal transaction date.
transaksi.
vii. Kredit yang diberikan kepada direksi dan vii. The loans given to the Bank’s directors and
karyawan Bank merupakan kredit untuk employees consist of loans intended for
membeli kendaraan dan keperluan pribadi purchase of vehicles and other personal
lainnya yang dibebani bunga dengan suku necessities. These loans earn an average
bunga rata-rata pada tahun yang berakhir interest of 5.76%, 6.01% and 6.18%, for
pada tanggal 31 Desember 2024, 2023 dan the year ended December 31, 2024, 2023
2022 sebesar 5,76%, 6,01% dan 6,18%, and 2022, with term ranging from 1 to 15
dengan jangka waktu berkisar antara years. This loan will be repaid through
1 sampai dengan 15 tahun. Kredit ini akan employee deduction salary. Difference
dibayar kembali melalui pemotongan gaji between employee loan’s interest rates
setiap bulan. Perbedaan antara tingkat and Base Lending Rate (BLR) is deferred
bunga pinjaman karyawan dan Base and recorded as deferred expense for
Lending Rate (BLR) ditangguhkan dan employee loans as part of other assets.
dicatat sebagai beban yang ditangguhkan Deferred expense for employee loans
untuk pinjaman karyawan, bagian dari aset amounted to Rp341,757, Rp400,702 and
lain-lain. Besarnya akun beban yang Rp459,549 as of December 31, 2024, 2023
ditangguhkan untuk pinjaman karyawan and 2022, respectively (Note 16).
sebesar Rp341.757, Rp400.702 dan
Rp459.549 pada tanggal 31 Desember
2024, 2023 dan 2022 (Catatan 16).
viii. Kredit yang diberikan dan pembiayaan/ viii. As of December 31, 2024, 2023 and 2022,
piutang syariah kepada pihak-pihak the outstanding balances of loans and
berelasi pada tanggal 31 Desember 2024, sharia financing/receivables from related
2023 dan 2022 masing-masing sebesar parties amounted to Rp28,147,481,
Rp28.147.481, Rp27.772.686 dan Rp27,772,686 and Rp19,696,799,
Rp19.696.799 (Catatan 44). Persentase respectively (Note 44). As of December 31,
kredit yang diberikan dan pembiayaan/ 2024, 2023 and 2022, the percentage of
piutang syariah dari pihak-pihak berelasi loans and sharia financing/receivables
terhadap jumlah kredit yang diberikan dan from related parties represent
pembiayaan/piutang syariah masing- approximately 7.86%, 8.32% and 6.60%,
masing pada tanggal 31 Desember 2024, respectively, of the total loans and sharia
2023 dan 2022 adalah sebesar 7,86%, financing/receivables.
8,32% dan 6,60%.
131
Page 583
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
f. Informasi pokok lainnya (lanjutan) f. Other significant information (continued)
ix. Perubahan nilai tercatat dan cadangan ix. The movements in the gross carrying
kerugian penurunan nilai kredit yang amount and allowance for impairment
diberikan dan pembiayaan/piutang syariah losses on loans and sharia
adalah sebagai berikut: financing/receivables are as follows:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Saldo awal tahun 15.591.964 15.674.923 14.435.760 Balance at beginning of year
Penyisihan kerugian
penurunan nilai
selama tahun berjalan* Provision for impairment losses
(Catatan 34) 847.517 2.907.844 4.039.507 during the year (Note 34)
Penerimaan kembali kredit
yang telah dihapusbukukan 82.469 77.065 71.716 Recovery of loans written-off
Penghapusbukuan kredit (3.464.763) (3.067.868) (2.872.060) Loans written-off
Saldo akhir tahun 13.057.187 15.591.964 15.674.923 Balance at the end of year
*) Termasuk dampak nilai wajar sukuk sebesar Rp1.174.371juta dan *) Included impact of fair value sukuk amounted Rp1,174,371million and
Rp803.278juta pada tahun 2024 dan 2023. Rp803,278million in 2024 and 2023.
Perubahan nilai tercatat bruto adalah Movements in the gross carrying amount are as
sebagai berikut: follows:
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Syariah*) Total
Kredit yang diberikan dan Loans and sharia
pembiayaan/piutang syariah financing/receivables
Saldo Awal 243.236.678 33.119.298 20.227.884 37.114.281 333.698.141 Beginning Balance
Pengalihan ke: Transfer to:
Stage 1 6.030.081 (5.807.436) (222.645) - - Stage 1
Stage 2 (11.650.757) 12.138.970 (488.213) - - Stage 2
Stage 3 (2.966.383) (1.941.500) 4.907.883 - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 234.649.619 37.509.332 24.424.909 37.114.281 333.698.141 after transfer
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (14.914.833) (737.501) (866.271) (2.214.778) (18.733.383) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 52.640.932 197.834 691.175 10.583.276 64.113.217 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (13.080.174) (1.053.826) (2.197.638) (1.308.642) (17.640.280) assets
Aset keuangan yang Written-off financial
dihapusbuku (96.961) (438.461) (2.648.031) (281.310) (3.464.763) assets
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan 24.548.964 (2.031.954) (5.020.765) 6.778.546 24.274.791 during the year
Saldo akhir tahun 259.198.583 35.477.378 19.404.144 43.892.827 357.972.932 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
132
Page 584
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
f. Informasi pokok lainnya (lanjutan) f. Other significant information (continued)
ix. Perubahan nilai tercatat dan cadangan ix. The movements in the gross carrying
kerugian penurunan nilai kredit yang amount and allowance for impairment
diberikan dan pembiayaan/piutang syariah losses on loans and sharia
adalah sebagai berikut: (lanjutan) financing/receivables are as follows:
(continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: (lanjutan) follows: (continued)
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Kredit yang diberikan dan Loans and sharia
pembiayaan/piutang syariah financing/receivables
Saldo Awal 220.360.764 28.662.115 17.634.686 31.624.139 298.281.704 Beginning Balance
Pengalihan ke: Transfer to:
Stage 1 6.365.574 (6.168.358) (197.216) - - Stage 1
Stage 2 (13.235.646) 13.321.409 (85.763) - - Stage 2
Stage 3 (4.641.382) (1.297.379) 5.938.761 - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 208.849.310 34.517.787 23.290.468 31.624.139 298.281.704 after transfer
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (10.575.269) (527.760) (491.309) (2.944.142) (14.538.480) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 61.107.511 104.446 1.528.461 9.244.792 71.985.210 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (16.016.044) (702.994) (1.800.346) (443.041) (18.962.425) assets
Aset keuangan yang Written-off financial
dihapusbuku (128.830) (272.181) (2.299.390) (367.467) (3.067.868) assets
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan 34.387.368 (1.398.489) (3.062.584) 5.490.142 35.416.437 during the year
Saldo akhir tahun 243.236.678 33.119.298 20.227.884 37.114.281 333.698.141 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Kredit yang diberikan dan Loans and sharia
pembiayaan/piutang syariah financing/receivables
Saldo Awal 200.610.568 29.282.802 17.392.063 27.549.858 274.835.291 Beginning Balance
Pengalihan ke: Transfer to:
Stage 1 10.127.196 (9.252.362) (874.834) - - Stage 1
Stage 2 (10.109.606) 10.556.294 (446.688) - - Stage 2
Stage 3 (4.362.863) (678.482) 5.041.345 - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 196.265.295 29.908.252 21.111.886 27.549.858 274.835.291 after transfer
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (9.599.191) (513.843) (387.887) (1.924.831) (12.425.752) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 46.634.491 72.127 31.440 7.261.078 53.999.136 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (12.910.849) (702.799) (753.529) (887.734) (15.254.911) assets
Aset keuangan yang Written-off financial
dihapusbuku (28.982) (101.622) (2.367.224) (374.232) (2.872.060) assets
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan 24.095.469 (1.246.137) (3.477.200) 4.074.281 23.446.413 during the year
Saldo akhir tahun 220.360.764 28.662.115 17.634.686 31.624.139 298.281.704 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
133
Page 585
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
f. Informasi pokok lainnya (lanjutan) f. Other significant information (continued)
ix. Perubahan nilai tercatat dan cadangan ix. The movements in the gross carrying
kerugian penurunan nilai kredit yang amount and allowance for impairment
diberikan dan pembiayaan/piutang syariah losses on loans and sharia
adalah sebagai berikut: (lanjutan) financing/receivables are as follows:
(continued)
Perubahan cadangan kerugian penurunan The movements in the allowance for
nilai adalah sebagai berikut: impairment losses are as follows:
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Syariah*) Total
Kredit yang diberikan dan Loans and sharia
pembiayaan/piutang syariah financing/receivables
Saldo Awal 1.494.287 3.407.511 9.289.738 1.400.428 15.591.964 Beginning Balance
Pengalihan ke: Transfer to:
Stage 1 477.104 (389.026) (88.078) - - Stage 1
Stage 2 (137.427) 367.641 (230.214) - - Stage 2
Stage 3 (78.508) (298.225) 376.733 - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 1.755.456 3.087.901 9.348.179 1.400.428 15.591.964 after transfer
Pengukuran kembali bersih Net remeasurement of
penurunan nilai (184.904) 1.085.761 1.084.554 (144.156) 1.841.255 impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 384.334 34.242 169.542 421.410 1.009.528 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (152.127) (204.909) (1.496.642) (67.119) (1.920.797) assets
Aset keuangan yang Written-off financial
dihapusbuku (96.961) (438.461) (2.648.031) (281.310) (3.464.763) assets
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan (49.658) 476.633 (2.890.577) (71.175) (2.534.777) during the year
Saldo akhir tahun 1.705.798 3.564.534 6.457.602 1.329.253 13.057.187 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
134
Page 586
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
f. Informasi pokok lainnya (lanjutan) f. Other significant information (continued)
ix. Perubahan nilai tercatat dan cadangan ix. The movements in the gross carrying
kerugian penurunan nilai kredit yang amount and allowance for impairment
diberikan dan pembiayaan/piutang syariah losses on loans and sharia
adalah sebagai berikut: (lanjutan) financing/receivables are as follows:
(continued)
Perubahan cadangan kerugian penurunan The movements in the allowance for
nilai adalah sebagai berikut: (lanjutan) impairment losses are as follows: (continued)
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Kredit yang diberikan dan Loans and sharia
pembiayaan/piutang syariah financing/receivables
Saldo Awal 1.694.821 3.525.156 8.884.937 1.570.009 15.674.923 Beginning Balance
Pengalihan ke: Transfer to:
Stage 1 624.497 (525.510) (98.987) - - Stage 1
Stage 2 (252.951) 300.934 (47.983) - - Stage 2
Stage 3 (144.285) (178.906) 323.191 - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 1.922.082 3.121.674 9.061.158 1.570.009 15.674.923 after transfer
Pengukuran kembali bersih Net remeasurement of
penurunan nilai (432.700) 655.257 3.386.320 197.060 3.805.937 impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 336.406 9.214 206.860 25.218 577.698 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (202.671) (106.453) (1.065.210) (24.392) (1.398.726) assets
Aset keuangan yang Written-off financial
dihapusbuku (128.830) (272.181) (2.299.390) (367.467) (3.067.868) assets
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan (427.795) 285.837 228.580 (169.581) (82.959) during the year
Saldo akhir tahun 1.494.287 3.407.511 9.289.738 1.400.428 15.591.964 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Kredit yang diberikan dan Loans and sharia
pembiayaan/piutang syariah financing/receivables
Saldo Awal 1.209.325 2.309.833 9.646.739 1.269.863 14.435.760 Beginning Balance
Pengalihan ke: Transfer to:
Stage 1 663.412 (499.909) (163.503) - - Stage 1
Stage 2 (53.917) 160.278 (106.361) - - Stage 2
Stage 3 (28.068) (175.118) 203.186 - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 1.790.752 1.795.084 9.580.061 1.269.863 14.435.760 after transfer
Pengukuran kembali bersih Net remeasurement of
penurunan nilai (226.641) 1.887.803 2.066.364 477.724 4.205.250 impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 300.732 4.698 15.139 238.053 558.622 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (141.040) (60.807) (409.403) (41.399) (652.649) assets
Aset keuangan yang Written-off financial
dihapusbuku (28.982) (101.622) (2.367.224) (374.232) (2.872.060) assets
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan (95.931) 1.730.072 (695.124) 300.146 1.239.163 during the year
Saldo akhir tahun 1.694.821 3.525.156 8.884.937 1.570.009 15.674.923 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
135
Page 587
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
f. Informasi pokok lainnya (lanjutan) f. Other significant information (continued)
ix. Perubahan nilai tercatat dan cadangan ix. The movements in the gross carrying
kerugian penurunan nilai kredit yang amount and allowance for impairment
diberikan dan pembiayaan/piutang syariah losses on loans and sharia
adalah sebagai berikut: (lanjutan) financing/receivables are as follows:
(continued)
Termasuk di dalam saldo cadangan As of December 31, 2024, 2023 and 2022,
kerugian adalah cadangan kerugian the balance of allowance for impairment
pembiayaan/piutang syariah sebesar losses includes allowance for impairment
Rp1.329.253, Rp1.400.428 dan losses on sharia financing/receivables
Rp1.570.009, masing-masing pada tanggal amounting to Rp1,329,253, Rp1,400,428
31 Desember 2024, 2023 dan 2022. and Rp1,570,009, respectively.
Manajemen berpendapat bahwa jumlah Management believes that the amount of
cadangan kerugian penurunan nilai kredit allowance for impairment losses on the
yang diberikan dan pembiayaan/piutang loans and sharia financing/receivables is
syariah yang dibentuk telah memadai. adequate.
x. Fungsi pengawasan kredit Bank berfokus x. The credit control function of the Bank
pada pencegahan penurunan kualitas focuses on preventing the deterioration of
portofolio kredit dan aktivitas penyaluran the quality of credit portfolio and unsound
kredit yang tidak sehat yang dapat practices in granting credit facilities that
mengakibatkan timbulnya kerugian. Risiko may result in losses. Credit risks are
kredit dikelola dan diatasi dengan managed by establishing credit limits and
membuat pembatasan penyaluran kredit setting consistent lending policies, periodic
(credit limit) dan kebijakan penyaluran monitoring of individual portfolio, and
kredit yang seragam, melakukan measuring the collectibility level of credit
pengawasan portofolio individual secara portfolio.
periodik dan pengukuran tingkat
kolektibilitas portofolio kredit.
xi. Kredit sindikasi merupakan kredit yang xi. Syndicated loans represent loans provided
diberikan kepada nasabah di bawah to customers under syndication
perjanjian pembiayaan bersama dengan agreements with other banks. As of
bank-bank lain. Keikutsertaan Bank December 31, 2024, 2023 and 2022, the
sebagai anggota sindikasi dengan Bank’s share as a co-lender in syndicated
persentase penyertaan sebesar 7,28%, loans is 7.28%, 8.61% and 7.62% for each,
8,61% dan 7,62% dari jumlah kredit respectively, of the total syndicated loans.
sindikasi masing-masing pada tanggal 31
Desember 2024, 2023 dan 2022.
xii. Kredit yang telah dihapusbukukan oleh xii. The loans written-off by the Bank are
Bank dicatat sebagai kredit off balance recorded as off balance sheet in the
sheet di dalam rekening administratif. administrative account.
g. Informasi mengenai klasifikasi aset keuangan g. Information with respect to classification of
yang mengalami penurunan nilai dan tidak impaired and not impaired and credit quality of
mengalami penurunan nilai dan kualitas kredit financial assets are disclosed in Note 45.
diungkapkan pada Catatan 45.
136
Page 588
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. TAGIHAN DAN LIABILITAS DERIVATIF 12. DERIVATIVE RECEIVABLE AND LIABILITIES
Bank menerapkan akuntansi lindung nilai atas Bank implemented hedge accounting of the cash
arus kas dengan tujuan untuk melindungi suatu flow with purpose to protect an instrument from
instrumen atau kelompok instrumen dari exposure of cashflow variability that can be
eksposur variabilitas arus kas yang dapat atributed at certain risk that related to acknowledge
diatribusikan pada risiko tertentu yang terkait assets or liabilities (such as all or partial of future
dengan aset atau liabilitas yang diakui (seperti interest payment on foreign currency debt) or which
seluruh atau sebagian pembayaran bunga di can be atributed to certain risk that are most likely
masa depan atas utang dengan mata uang to occur and can affect profit or loss.
asing) atau yang dapat diatribusikan pada risiko
tertentu yang terkait dengan prakiraan transaksi
yang kemungkinan besar terjadi, dan dapat
mempengaruhi laba rugi.
Pada tanggal 10 November 2022 dan 18 On November 10, 2022 and November 18, 2022,
November 2022, Bank melakukan lindung nilai Bank entered into cashflow hedge for interest rate
arus kas atas suku bunga dari obligasi and principal of subordinated bond amounting to
subordinasi sebesar USD 300 juta (nilai penuh) USD 300 milion (full amount) with cross currency
dengan Cross Currency Swap (CCS), dengan swap (CCS), with notional value amount of USD 72
nilai nosional sebesar USD 72 juta (nilai penuh). million (full amount).
Pada tanggal 28 Juli 2022 Bank melakukan On July 28, 2022, Bank entered into cashflow
lindung nilai arus kas atas suku bunga dan nilai hedge for interest rate and principal of corporate
pokok dari pinjaman korporasi Japan loan Japan International Corporate Agency (JICA)
International Cooperation Agency (JICA) sebesar amounting to JPY 7 bilion (full amount) with cross
JPY 7 miliar (nilai penuh) dengan Cross Currency currency swap (CCS), with notional value amount
Swap (CCS), dengan nilai nosional sebesar JPY of JPY 3 billion (full amount).
3 miliar (nilai penuh).
Pada tanggal 24 Januari 2020 Bank melakukan On January 24, 2020, Bank entered into cashflow
lindung nilai arus kas atas suku bunga dan nilai hedge for interest rate and principal of
pokok dari obligasi subordinasi sebesar USD 300 Subordinated Bond amounting to USD 300 milion
juta (nilai penuh) dengan Cross Currency Swap, (full amount) with cross currency swap (CCS), with
dengan nilai nosional sebesar USD 150 juta (nilai notional value amount of USD 150 million (full
penuh) amount)
Perubahan nilai wajar dari kontrak CCS sebagai The changes of fair value of CCS contract as a
instrumen lindung nilai yang ditentukan sebagai hedging instrument that is designated as an
lindung nilai yang efektif (yaitu bagian yang saling effective hedge (that is, a part of set off) are
hapus) diakui dalam penghasilan komprehensif recognized in other comprehensive income. The
lain. Setiap sisa keuntungan/kerugian atas remaining gains/losses on the hedging instrument
instrumen lindung nilai (yaitu ketidakefektifan) (ie. inefectiveness) of the hedge, recognized in
untuk lindung nilai diakui dalam laba rugi. profit/loss.
Sejak dimulainya akuntansi lindung nilai arus kas Since the inception of the cashflow hedge
tersebut, manajemen telah memiliki dokumentasi accounting, management has documented the
mengenai hubungan antara instrumen lindung relationship between hedging instruments and
nilai dan item yang dilindung nilai dan juga tujuan hedged items as well as the objectives of risk
manajemen risikonya serta strategi dalam management and strategies for engaging various
melakukan berbagai transaksi lindung nilai. hedging transaction.
137
Page 589
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. TAGIHAN DAN LIABILITAS DERIVATIF 12. DERIVATIVE RECEIVABLE AND LIABILITIES
(lanjutan) (continued)
Dokumentasi juga meliputi penilaian efektivitas The documentation also includes assessing the
lindung nilai dari derivatif yang digunakan effectivieness of hedge from derivative that used as
sebagai instrumen lindung nilai dan item yang hedging instrument and hedged items. This
dilindung nilai. Penilaian ini dilakukan baik pada assessment is carried out both at the beginning of
permulaan lindung nilai tersebut diterapkan dan the hedging applied and at later on an ongoing
pada saat-saat berikutnya secara berkelanjutan. basis.
31 Desember/December 31, 2024
Suku bunga yang
Suku bunga yang diterima/
Tanggal Transaksi/ Pihak ketiga/ Nosional/ dibayarkan/ Interest Jatuh tempo/
Transaction Date Third Parties Notional Interest Paid eceivable Maturity Date
27 Januari/ 23 Januari/
January 27, 2020 Standard Chartered Bank USD25.000.000 8,30% 4,20% January 23, 2025
27 Januari/ 23 Januari/
January 27, 2020 Deutsche Bank AG USD25.000.000 8,30% 4,20% January 23, 2025
10 November/
November 10, 23 Januari/
2022 ANZ Bank USD25.000.000 6,20% 4,20% January 23, 2025
10 November/
November 10, 23 Januari/
2022 UOB Bank USD25.000.000 6,20% 4,20% January 23, 2025
18 November/
November 18, 23 Januari/
2022 Standard Chartered Bank USD22.000.000 6,33% 4,20% January 23, 2025
31 Desember/December 31, 2023
Suku bunga yang
Suku bunga yang diterima/
Tanggal Transaksi/ Pihak ketiga/ Nosional/ dibayarkan/ Interest Jatuh tempo/
Transaction Date Third Parties Notional Interest Paid eceivable Maturity Date
27 Januari/ 23 Januari/
January 27, 2020 Standard Chartered Bank USD25.000.000 8,30% 4,20% January 23, 2025
27 Januari/ 23 Januari/
January 27, 2020 Deutsche Bank AG USD25.000.000 8,30% 4,20% January 23, 2025
10 November/
November 10, 23 Januari/
2022 ANZ Bank USD25.000.000 6,20% 4,20% January 23, 2025
10 November/
November 10, 23 Januari/
2022 UOB Bank USD25.000.000 6,20% 4,20% January 23, 2025
18 November/
November 18, 23 Januari/
2022 Standard Chartered Bank USD22.000.000 6,33% 4,20% January 23, 2025
138
Page 590
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. TAGIHAN DAN LIABILITAS DERIVATIF 12. DERIVATIVE RECEIVABLE AND LIABILITIES
(lanjutan) (continued)
31 Desember/December 31, 2022
Suku bunga yang Suku bunga yang
Tanggal Transaksi/ Pihak ketiga/ Nosional/ dibayarkan/ diterima/ Jatuh tempo/
Transaction Date Third Parties Notional Interest Paid Interest eceivable Maturity Date
27 Januari/ 23 Januari/
January 27, 2020 Standard Chartered Bank USD5.000.000 8,25% 4,20% January 23, 2023
27 Januari/ 23 Januari/
January 27, 2020 Standard Chartered Bank USD25.000.000 8,30% 4,20% January 23, 2025
27 Januari/ 23 Januari/
January 27, 2020 Deutsche Bank AG USD20.000.000 8,25% 4,20% January 23, 2023
27 Januari/ 3 Januari/
January 27, 2020 Deutsche Bank AG USD25.000.000 8,30% 4,20% January 3, 2025
10 November/ 23 Januari/
November 10, 2022 ANZ Bank USD25.000.000 6,20% 4,20% January 23, 2025
10 November/ 23 Januari/
November 10, 2022 UOB Bank USD25.000.000 6,20% 4,20% January 23, 2025
18 November/ 23 Januari/
November 18, 2022 Standard Chartered Bank USD22.000.000 6,33% 4,20% January 23, 2025
28 Juli/ 10 Mei/
July 28, 2022 ANZ Bank JPY1.500.000.000 6,11% 0,90% May 10, 2023
28 Juli/ 10 Mei/
July 28, 2022 UOB Bank JPY1.500.000.000 6,11% 0,90% May 10, 2023
Selisih nilai wajar instrumen derivatif yang ditujukan The fair value difference of derivative instruments
sebagai lindung nilai arus kas dan kerugian selisih designated as cash flow hedges and loss on foreign
kurs atas obligasi subordinasi dalam mata uang exchange of subordinated bonds denominated in
asing dicatat pada penghasilan komprehensif lain foreign currency were reported as other
masing-masing pada tanggal 31 Desember 2024, comprehensive income amounting to Rp44,082,
2023 dan 2022. Saldo kerugian tersebut sebesar Rp32,346 and Rp49,301 as of December 31, 2024,
Rp44.082, Rp32.346 dan Rp49.301 masing-masing 2023 and 2022, respectively. The amount is
pada tanggal 31 Desember 2024, 2023 dan 2022 presented as “Effective portion of cashflow hedge”
disajikan sebagai ”Bagian efektif lindung nilai arus in equity.
kas” pada ekuitas.
Ringkasan transaksi derivatif sebagai berikut: The summary of the derivatives transaction as
follow:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Tagihan Derivatif Derivative Receivable
Cross currency interest Cross currency interest
rate swap 102.843 32.176 103.939 rate swap
Total 102.843 32.176 103.939 Total
139
Page 591
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. TAGIHAN AKSEPTASI 13. ACCEPTANCES RECEIVABLE
Rincian tagihan akseptasi kepada nasabah adalah The details of acceptances receivable from
sebagai berikut: customers are as follows:
a. Berdasarkan Jenis dan Mata Uang a. By Type and Currency
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Pihak Berelasi Related Parties
Surat Kredit Berdokumen Domestic Document
Dalam Negeri (SKBDN) 433.708 68.746 131.356 Letter of Credit
Pihak Ketiga Third Parties
Surat Kredit Berdokumen Domestic Document
Dalam Negeri (SKBDN) 508.190 475.821 282.045 Letter of Credit
Letter of Credit - - 7.161 Letter of Credit
Total 941.898 544.567 420.562 Total
Cadangan kerugian Alowance for
penurunan nilai (1.987) (23.876) (136) impairment losses
Total 939.911 520.691 420.426 Total
b. Berdasarkan Jangka Waktu b. By Period
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
< 1 bulan 96.814 362.394 80.697 < 1 month
> 1 bulan - 3 bulan 724.495 27.223 49.568 > 1 month - 3 months
> 3 bulan - 1 tahun 120.589 154.950 290.297 > 3 months - 1 year
Total 941.898 544.567 420.562 Total
c. Nilai tercatat bruto dan cadangan kerugian c. Gross carrying amount and allowance for
penurunan nilai impairment losses
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: follows:
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Syariah*) Total
Tagihan akseptasi Acceptances receivable
Saldo Awal 488.494 56.073 - - 544.567 Beginning balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 941.898 (56.073) - - 885.825 originated or purchased
Pembayaran kembali (488.494) - - - (488.494) Repayment
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan 453.404 (56.073) - - 397.331
Saldo akhir periode 941.898 - - - 941.898 Balance at the end of period
140
Page 592
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. TAGIHAN AKSEPTASI (lanjutan) 13. ACCEPTANCES RECEIVABLE (continued)
c. Nilai tercatat bruto dan cadangan kerugian c. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: (lanjutan) follows: (continued)
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Tagihan akseptasi Acceptances receivable
Saldo Awal 420.562 - - - 420.562 Beginning balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 488.494 56.073 - - 544.567 originated or purchased
Pembayaran kembali (420.562) - - - (420.562) Repayment
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan 67.932 56.073 - - 124.005
Saldo akhir tahun 488.494 56.073 - - 544.567 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Tagihan akseptasi Acceptances receivable
Saldo Awal 454.140 - - - 454.140 Beginning balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 420.562 - - - 420.562 originated or purchased
Pembayaran kembali (454.140) - - - (454.140) Repayment
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan (33.578) - - - (33.578)
Saldo akhir tahun 420.562 - - - 420.562 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
141
Page 593
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. TAGIHAN AKSEPTASI (lanjutan) 13. ACCEPTANCES RECEIVABLE (continued)
c. Nilai tercatat bruto dan cadangan kerugian c. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan The movements in the allowance for
nilai adalah sebagai berikut: impairment losses are as follows:
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Syariah*) Total
Tagihan akseptasi Acceptances receivable
Saldo awal 1.447 22.429 - - 23.876 Beginning Balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1.987 - - 1.987 originated or purchased
Pembayaran kembali (1.447) (22.429) - - (23.876) Repayment
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan 540 (22.429) - - (21.889) during the year
Saldo akhir periode 1.987 - - - 1.987 Balance at the end of period
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Tagihan akseptasi Acceptances receivable
Saldo awal 136 - - - 136 Beginning Balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1.447 22.429 - 23.876 originated or purchased
Pembayaran kembali (136) - - - (136) Repayment
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan 1.311 22.429 - - 23.740 during the year
Saldo akhir tahun 1.447 22.429 - - 23.876 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Tagihan akseptasi Acceptances receivable
Saldo awal 623 - - - 623 Beginning Balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 136 136 originated or purchased
Pembayaran kembali (623) - - - (623) Repayment
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan (487) - - - (487) during the year
Saldo akhir tahun 136 - - - 136 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
Bank melakukan penilaian atas penurunan nilai The Bank assessed acceptance receivables
tagihan akseptasi secara kolektif. collectively for impairment.
Manajemen berpendapat bahwa jumlah The management believes that the allowance
cadangan kerugian atas tagihan yang dibentuk for impairment losses provided on acceptances
telah memadai. receivable is adequate.
142
Page 594
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET TETAP 14. PREMISES AND EQUIPMENT
Akun ini terdiri dari: This account consists of:
31 Desember/December 31, 2024
Penambahan/ Pengurangan/
Saldo Awal/ Reklasifikasi/ Reklasifikasi/ Saldo Akhir/
Beginning Revaluasi/ Additions/ Deductions/ Ending
Balance Revaluation Reclassifications Reclassifications Balance
Biaya/nilai revaluasi Cost/revaluation value
Tanah 4.548.181 - 819.606 - 5.367.787 Land
Bangunan 1.860.935 - 762.769 - 2.623.704 Buildings
Peralatan kantor dan Office furniture, fixtures,
kendaraan bermotor 4.111.287 - 537.602 (557.075) 4.091.814 and motor vehicle
10.520.403 - 2.119.977 (557.075) 12.083.305
Constructions in
Aset dalam penyelesaian 1.634.202 - 975.906 (1.461.362) 1.148.746 progress
12.154.605 - 3.095.883 (2.018.437) 13.232.051
Aset hak guna 799.141 - 155.278 (126.513) 827.906 Right of use of asset
12.953.746 - 3.251.161 (2.144.950) 14.059.957
Accumulated
Akumulasi penyusutan depreciation
Bangunan 938.176 - 109.408 - 1.047.584 Buildings
Office furniture,
Peralatan kantor dan fixtures and
kendaraan bermotor 3.421.448 - 417.575 (557.075) 3.281.948 motor vehicles
4.359.624 - 526.983 (557.075) 4.329.532
Aset hak guna 476.310 - 204.497 (126.513) 554.294 Right of use of asset
4.835.934 - 731.480 (683.588) 4.883.826
Nilai Buku Neto 8.117.812 9.176.131 Net Book Value
31 Desember/December 31, 2023
Penambahan/ Pengurangan/
Saldo Awal/ Reklasifikasi/ Reklasifikasi/ Saldo Akhir/
Beginning Revaluasi/ Additions/ Deductions/ Ending
Balance Revaluation Reclassifications Reclassifications Balance
Biaya/nilai revaluasi Cost/revaluation value
Tanah 4.406.143 57.208 84.830 - 4.548.181 Land
Bangunan 1.730.187 - 130.748 - 1.860.935 Buildings
Peralatan kantor dan Office furniture, fixtures,
kendaraan bermotor 3.673.813 - 437.474 - 4.111.287 and motor vehicle
9.810.143 57.208 653.052 - 10.520.403
Constructions in
Aset dalam penyelesaian 69.685 - 1.684.492 (119.975) 1.634.202 progress
9.879.828 57.208 2.337.544 (119.975) 12.154.605
Aset hak guna 720.020 205.957 (126.836) 799.141 Right of use of asset
10.599.848 57.208 2.543.501 (246.811) 12.953.746
Accumulated
Akumulasi penyusutan depreciation
Bangunan 862.248 - 75.928 - 938.176 Buildings
Office furniture,
Peralatan kantor dan fixtures and
kendaraan bermotor 3.007.502 - 413.946 - 3.421.448 motor vehicles
3.869.750 - 489.874 - 4.359.624
Aset hak guna 376.295 - 226.851 (126.836) 476.310 Right of use of asset
4.246.045 - 716.725 (126.836) 4.835.934
Nilai Buku Neto 6.353.803 8.117.812 Net Book Value
143
Page 595
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET TETAP (lanjutan) 14. PREMISES AND EQUIPMENT (continued)
Akun ini terdiri dari: This account consists of:
31 Desember/December 31, 2022
Penambahan/ Pengurangan/
Saldo Awal/ Reklasifikasi*)/ Reklasifikasi/ Saldo Akhir/
Beginning Revaluasi/ Additions/ Deductions/ Ending
Balance Revaluation Reclassifications Reclassifications Balance
Biaya/nilai revaluasi Cost/revaluation value
Tanah 3.981.531 200.574 224.038 - 4.406.143 Land
Bangunan 1.645.843 - 84.344 - 1.730.187 Buildings
Office furniture,
Peralatan kantor dan fixtures and
kendaraan bermotor 3.188.072 - 485.741 - 3.673.813 motor vehicles
8.815.446 200.574 794.123 - 9.810.143
Constructions
Aset dalam penyelesaian 71.689 - 72.891 (74.895) 69.685 in progress
8.887.135 200.574 867.014 (74.895) 9.879.828
Aset hak guna 581.520 - 253.379 (114.879) 720.020 Right of use of asset
9.468.655 200.574 1.120.393 (189.774) 10.599.848
Accumulated
Akumulasi penyusutan depreciation
Bangunan 787.416 - 74.832 - 862.248 Buildings
Office furniture,
Peralatan kantor dan fixtures and
kendaraan bermotor 2.655.788 - 351.714 - 3.007.502 motor vehicles
3.443.204 - 426.546 - 3.869.750
Aset hak guna 288.660 - 202.514 (114.879) 376.295 Right of use of asset
3.731.864 - 629.060 (114.879) 4.246.045
Nilai Buku Neto 5.736.791 6.353.803 Net Book Value
Jumlah penyusutan aset tetap yang dibebankan pada Depreciation of premises and equipment and right of
tahun yang berakhir pada tanggal 31 Desember use asset charged to operations amounted to
2024, 2023 dan 2022 masing-masing sebesar Rp526,983, Rp489,874 and Rp426,546, for the year
Rp526.983, Rp489.874 dan Rp426.546 (Catatan 35). ended December 31, 2024, 2023 and 2022,
respectively (Note 35).
Nilai tercatat bruto dari aset tetap yang telah The gross carrying amount of the Bank's fully
didepresiasi penuh oleh Bank namun masih depreciated premises and equipment that are still in
digunakan masing-masing adalah sebesar use amounted to Rp2,512,814, Rp2,659,757 and
Rp2.512.814, Rp2.659.757 dan Rp2.359.401 pada Rp2,359,401 as of December 31, 2024, 2023 and
tanggal 31 Desember 2024, 2023 dan 2022. 2022, respectively.
Hak atas tanah terdiri dari hak milik dan hak guna Landrights consist of ownership rights and rights to
bangunan. Manajemen berpendapat bahwa jangka use. Management has the opinion that the terms of
waktu hak atas tanah dapat diperbaharui atau the landrights can be renewed or extended upon
diperpanjang kembali. their expiration.
144
Page 596
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET TETAP (lanjutan) 14. PREMISES AND EQUIPMENT (continued)
Bank telah mengasuransikan aset tetap kecuali The Bank insured its premises and equipment from
tanah untuk menutup kemungkinan kerugian losses due to risks of fire and theft to PT Asuransi
terhadap risiko kebakaran dan pencurian kepada Bina Griya (related party) on date December 31,
PT Asuransi Bina Griya (pihak berelasi) pada 2024, 2023 and 2022 amounting to Rp8,637,222,
tanggal 31 Desember 2024, 2023 dan 2022 masing- Rp4,148,624 and Rp4,565,947, respectively.
masing sebesar Rp8.637.222, Rp4.148.624 dan
Rp4.565.947.
Persentase tingkat penyelesaian aset dalam The percentage of completion of the constructions
penyelesaian masing-masing pada tanggal in progress as of December 31, 2024, 2023 and
31 Desember 2024, 2023 dan 2022 masing-masing 2022:
adalah sebagai berikut:
31 Desember/December 31, 2024
Kisaran persentase jumlah
Kisaran persentase
tercatat terhadap nilai kontrak
Jumlah/ penyelesaian/
penyelesaian/
Amount Range percentage of
Range percentage carrying
completion
amount to contract value
Bangunan 550.132 43,10% - 87,60% 43,10% - 87,60% Building
Non Bangunan 598.614 2% - 95% 2% - 95% Non-Building
31 Desember/December 31, 2023
Kisaran persentase jumlah
Kisaran persentase
tercatat terhadap nilai kontrak
Jumlah/ penyelesaian/
penyelesaian/
Amount Range percentage of
Range percentage carrying
completion
amount to contract value
Bangunan 1.404.028 0% - 57,70% 0% - 57,70% Building
Non Bangunan 230.174 5% - 95% 5% - 95% Non-Building
31 Desember/December 31, 2022
Kisaran persentase jumlah
Kisaran persentase
tercatat terhadap nilai kontrak
Jumlah/ penyelesaian/
penyelesaian/
Amount Range percentage of
Range percentage carrying
completion
amount to contract value
Bangunan 69.685 52,94% - 87% 52,94% - 87% Building
Penilaian atas tanah di tahun 2016 dilakukan oleh The valuations of land in 2016 were performed by an
penilai independen eksternal KJPP Immanuel, external independent appraiser KJPP Immanuel,
Johnny, dan Rekan melalui laporannya pada Johnny, dan Rekan through its report dated April 19,
tanggal 19 April 2016. Selanjutnya di tahun 2019, 2016. Next in 2019, the bank revalued its land which
Bank melakukan penilaian kembali atas tanah yang was done by an external independent appraiser
dimiliki yang dilakukan oleh penilai independen KJPP Agus, Ali, Firdaus and Partners with its report
eksternal KJPP Agus, Ali, Firdaus dan Rekan dated October 22, 2019. The bank revalued its land
dengan laporan tertanggal 22 Oktober 2019. Bank in 2022 which was done by an external independent
melakukan penilaian kembali atas tanah yang appraiser KJPP Aditya Iskandar and Partners with its
dimiliki pada tahun 2022 yang dilakukan oleh penilai report dated December 12, 2022 which signed by
independen eksternal KJPP Aditya Iskandar dan appraiser Aditya Iskandar Dwiatmaja.
Rekan dengan laporan tertanggal 12 Desember
2022 yang ditandatangani oleh penilai Aditya
Iskandar Dwiatmaja.
145
Page 597
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET TETAP (lanjutan) 14. PREMISES AND EQUIPMENT (continued)
Penilaian dilakukan sesuai dengan dan tunduk The appraisal is carried out in accordance with and
kepada ketentuan-ketentuan dari Kode Etik Penilai subject to the provisions of the Indonesian Appraiser
Indonesia (KEPI) dan berdasarkan POJK No. Code of Ethics (KEPI) and based on POJK No.
28/POJK.04/2021 tanggal 30 Desember 2021 28/POJK.04/2021 dated December 30, 2021
tentang “Penyajian Laporan Penilaian Properti Di concerning "Presentation of Property Valuation
Pasar Modal” dan Standar Penilaian Indonesia, Reports in the Capital Market" and Indonesian
ditentukan berdasarkan transaksi pasar terkini dan Valuation Standards, determined based on recent
dilakukan dengan ketentuan-ketentuan yang lazim. market transactions and carried out with customary
provisions.
Dalam pengukuran nilai wajar tanah, Penilai In the fair value measurement of the land, the
Independen memperhitungkan kemampuan peserta Independent Appraisers takes into account a market
pasar untuk menghasilkan manfaat ekonomi dengan participant’s ability to generate economic benefits by
penggunaan tertinggi dan terbaik atas aset atau using the assets in its highest and best use or by
dengan menjual aset ke peserta pasar lain yang selling it to another market participant that would use
akan menggunakan aset pada kondisi tertinggi dan the asset in its highest and best use. The valuation
penggunaan terbaik. Metode penilaian yang method used by the Independent Appraiser is market
digunakan oleh Penilai Independen adalah approach.
pendekatan pasar.
Informasi mengenai penilaian kembali aset tetap Information on the revaluation of land performed by
untuk kelompok aset tanah yang dilakukan Bank the Bank in 2016, 2019, 2022 are as follows:
tahun 2016, 2019, 2022 adalah sebagai berikut:
31 Desember/December 31, 2022
Nilai Buku sebelum
Revaluasi/ Carrying Nilai Buku setelah Keuntungan/(Kerugian)
Amount Before Revaluasi/ Carrying Revaluasi/ Gain/(Loss) on
Revaluation Amount after Revaluation Revaluation
Tanah 3.991.340 4.191.914 200.574 Land
31 Desember/December 31, 2019
Nilai Buku sebelum
Revaluasi/ Carrying Nilai Buku setelah Keuntungan/(Kerugian)
Amount Before Revaluasi/ Carrying Revaluasi/ Gain/(Loss) on
Revaluation Amount after Revaluation Revaluation
Tanah 3.635.660 3.970.391 334.731 Land
31 Desember/December 31, 2016
Nilai Buku sebelum
Revaluasi/ Carrying Nilai Buku setelah Keuntungan/(Kerugian)
Amount Before Revaluasi/ Carrying Revaluasi/ Gain/(Loss) on
Revaluation Amount after Revaluation Revaluation
Tanah 537.559 3.580.298 3.042.739 Land
Pada tahun 2023, Bank melakukan reklasifikasi atas In 2023, the Bank reclassified abandoned property
properti terbengkalai yang memiliki nilai buku which has a book value of Rp25 and recognised as
sebesar Rp25 dan melakukan pencatatan sebagai a fixed asset. The recording of these fixed assets is
aset tetap. Pencatatan atas aset tetap tersebut based on the results of the revaluation carried out
berdasarkan hasil penilaian kembali yang dilakukan by the Bank according to the market value of the
oleh Bank sesuai dengan nilai pasar aset. Penilaian assets. The revaluation of the abandoned property
Kembali yang dilakukan atas properti terbengkalai resulted in an increase in the carrying amounting to
tersebut menghasilkan jumlah kenaikan tercatat Rp57,234, where the increase in the recorded value
sebesar Rp57.234 dimana kenaikan nilai tercatat arising from the revaluation was recorded as "Fixed
yang timbul dari penilaian kembali dicatat sebagai Asset Revaluation Surplus", and was presented in
“Surplus Revaluasi Aset Tetap”, dan disajikan dalam other comprehensive income amounting to
penghasilan komprehensif lain sebesar Rp57.208. Rp57,208.
146
Page 598
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET TETAP (lanjutan) 14. PREMISES AND EQUIPMENT (continued)
Penilaian kembali yang dilakukan atas tanah pada The revaluation of land in 2022, resulted in an
tahun 2022 menghasilkan jumlah kenaikan nilai increase in the carrying amount of land amounting
tercatat sebesar Rp200.574 yang tercatat pada to Rp200,574 which consists of the increase in the
“Penghasilan Komprehensif Lain”. Sedangkan carrying amount of land recognised as “Other
penilaian kembali yang dilakukan atas tanah pada Comprehensive Income”. However, the revaluation
tahun 2019, menghasilkan jumlah kenaikan nilai of land in 2019, resulted in an increase in the
tercatat sebesar Rp334.731 yang terdiri dari carrying amount of land amounting to Rp334,731
kenaikan nilai tanah yang dicatat sebagai which consists of the increase in the carrying
“Penghasilan Komprehensif Lain” sebesar amount of land recognised as “Other
Rp341.000 dan penurunan nilai tanah yang diakui Comprehensive Income” amounting to Rp341,000
sebagai beban tahun berjalan sebesar Rp6.269. and a decrease in carrying amount of land
Kenaikan nilai tercatat yang timbul dari revaluasi recognised in the current year expenses amounting
tahun 2016 dicatat sebagai “Surplus Revaluasi Aset to Rp6,269. Increase in the carrying amount arising
Tetap”, dan disajikan dalam penghasilan from revaluation in 2016 is recorded in “Premises
komprehensif lain sebesar Rp3.042.739. and Equipment Revaluation Surplus” and
presented in other comprehensive income
amounting to Rp3,042,739.
Pada tahun 2022 dan 2019, Bank melakukan In 2022 and 2019, Bank has revalued the value of
penilaian kembali atas tanah tersebut bukan untuk that land not for tax purpose rather for the
tujuan perpajakan tetapi hanya untuk tujuan accounting purpose according to the Financial
akuntansi sesuai dengan Standar Akuntansi Accounting Standard.
Keuangan.
Penilaian kembali tanah pada tahun 2016 adalah Revaluation of land in 2016, for tax purposes is
untuk tujuan perpajakan dilakukan setelah performed after the approval from Directorate
mendapatkan persetujuan dari Direktorat Jenderal General of Tax through its letter No. KEP-
Pajak dengan Surat Keputusan No. KEP- 435/WPJ.19/2016 dated June 8, 2016. The amount
435/WPJ.19/2016 tanggal 8 Juni 2016. Jumlah pajak of tax which has been paid by the Bank in relation
yang telah dibayar oleh Bank sehubungan penilaian with the revaluation was amounting to Rp75,748.
kembali tersebut adalah sebesar Rp75.748.
Jika tanah dicatat sebesar harga perolehan, maka If land is recorded at historical cost basis, the
pada tanggal 31 Desember 2024, 2023 dan 2022 amount as of December 31,2024, 2023 and 2022,
adalah sebesar Rp1.790.401, Rp970.795 dan would be Rp1,790,401, Rp970,795 and
Rp828.757. Rp828,757.
Nilai wajar atas tanah termasuk pada hirarki nilai The fair value of land included in the fair value
wajar level 3. hierarchy as level 3.
Tidak ada aset tetap yang dimiliki Bank yang As of December 31, 2024, 2023 and 2022, there are
dijadikan jaminan pada tanggal-tanggal no fixed assets owned by the Bank which are
31 Desember 2024, 2023 dan 2022. pledged as collateral.
Manajemen berpendapat bahwa tidak terdapat Management believes that there is no impairment
penurunan nilai aset tetap dan jumlah nilai in value of premises and equipments and the
pertanggungan asuransi cukup untuk menutup risiko amount of insurance coverage is adequate to cover
kerugian yang mungkin timbul atas aset tetap pada the risk of loss that may arise on the premises and
tanggal-tanggal 31 Desember 2024, 2023 dan 2022. equipments as of December 31, 2024, 2023 and
2022.
147
Page 599
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET TETAP (lanjutan) 14. PREMISES AND EQUIPMENT (continued)
Bank menyewa beberapa aset termasuk bangunan, The Bank leases several assets including
rumah dinas, lahan ATM, kendaraan mobil, jaringan, buildings, official residences, ATM space, car,
mesin ATM, dan media promosi. Rata-rata masa network, ATM machine, and promotional media.
sewa adalah 4 tahun. The average lease term is 4 years.
Bank mempunyai sewa tertentu dengan masa sewa The Bank also has certain leases with lease terms
12 bulan atau kurang dan sewa bernilai rendah. of 12 months or less and low value assets. The
Bank menerapkan pengecualian pengakuan sewa Bank applies the recognition exemptions of short-
jangka pendek dan sewa bernilai rendah untuk sewa term leases and low-value assets for these leases.
tersebut.
Nilai tercatat untuk aset hak guna adalah sebagai The carrying amount of right of use assets are as
berikut: follows:
31 Desember/December 31, 2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additions/ Deductions/ Balance
Nilai tercatat Carrying amount
Bangunan 582.084 103.113 (118.804) 566.393 Buildings
Kendaraan 216.939 52.165 (7.591) 261.513 Vehicle
Mesin ATM - - - - ATM Machine
Lainnya 118 - (118) - Others
799.141 155.278 (126.513) 827.906
Akumulasi penyusutan Accumulated depreciation
Bangunan 346.417 145.052 (118.805) 372.664 Buildings
Kendaraan 129.776 59.445 (7.591) 181.630 Vehicle
Mesin ATM - - - - ATM Machine
Lainnya 117 - (117) - Others
476.310 204.497 (126.513) 554.294
Nilai Buku Neto 322.831 273.612 Net Book Value
31 Desember/December 31, 2023
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additions/ Deductions/ Balance
Nilai tercatat Carrying amount
Bangunan 565.724 118.767 (102.407) 582.084 Buildings
Kendaraan 146.319 87.190 (16.570) 216.939 Vehicle
Mesin ATM 7.839 - (7.839) - ATM Machine
Lainnya 138 - (20) 118 Others
720.020 205.957 (126.836) 799.141
Akumulasi penyusutan Accumulated depreciation
Bangunan 297.729 151.095 (102.407) 346.417 Buildings
Kendaraan 72.237 74.108 (16.569) 129.776 Vehicle
Mesin ATM 6.196 1.643 (7.839) - ATM Machine
Lainnya 133 4 (20) 117 Others
376.295 226.850 (126.835) 476.310
Nilai Buku Neto 343.725 322.831 Net Book Value
148
Page 600
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET TETAP (lanjutan) 14. PREMISES AND EQUIPMENT (continued)
Nilai tercatat untuk aset hak guna adalah sebagai The carrying amount of right of use assets are as
berikut: (lanjutan) follows: (continued)
31 Desember/December 31, 2022
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additions/ Deductions/ Balance
Nilai tercatat Carrying amount
Bangunan 514.000 137.542 (85.818) 565.724 Buildings
Kendaraan 59.433 115.837 (28.951) 146.319 Vehicle
Mesin ATM 7.839 - - 7.839 ATM Machine
Lainnya 248 - (110) 138 Others
581.520 253.379 (114.879) 720.020
Akumulasi penyusutan Accumulated depreciation
Bangunan 236.048 147.499 (85.818) 297.729 Buildings
Kendaraan 47.345 53.843 (28.951) 72.237 Vehicle
Mesin ATM 5.074 1.122 - 6.196 ATM Machine
Lainnya 193 50 (110) 133 Others
288.660 202.514 (114.879) 376.295
Nilai Buku Neto 292.860 343.725 Net Book Value
15. BUNGA YANG MASIH AKAN DITERIMA 15. INTERESTS RECEIVABLES
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Kredit yang diberikan 10.896.436 10.991.199 10.165.322 Loans
Obligasi pemerintah 490.258 406.144 385.556 Government bonds
Efek-efek dan penempatan pada bank lain 94.997 93.842 170.468Securities and placement with other Banks
Derivatif 36.883 35.502 28.956 Derivative
Total 11.518.574 11.526.687 10.750.302 Total
149
Page 601
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. ASET LAIN-LAIN 16. OTHER ASSETS
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Pihak ketiga Third party
Tagihan kepada pihak ketiga 1.781.884 1.873.496 1.040.048 Third party receivables
Biaya dibayar dimuka 985.821 698.200 505.346 Prepaid expenses
Uang Muka Pajak Prepaid Taxes
PPh 29 (Catatan 39a) 721.042 - - Article 29 (Note 39a)
PPh 21 33.053 - - Article 21
Beban yang ditangguhkan untuk Deferred expense for
pinjaman karyawan (Catatan 11f) 341.757 400.702 459.549 employee loan (Note 11f)
Agunan yang diambil alih 77.591 77.591 77.591 Foreclosed collateral
Lainnya 264.516 185.057 270.228 Others
Total 4.205.664 3.235.046 2.352.762 Total
Tagihan kepada pihak ketiga merupakan tagihan Third party receivables represent receivables from
kepada nasabah dan pihak lainnya seperti tagihan customers and other parties such as the receivables
kepada Pemerintah Republik Indonesia from the Government of the Republic of Indonesia,
(Perumpera), tagihan kepada PT Pos Indonesia (Perumpera) receivables from PT Pos Indonesia
(Persero) sehubungan dengan kerja sama (Persero) regarding collaboration on holding
penyelenggaraan Tabungan Batara Kantor Pos, Tabungan Batara Kantor Pos, and receivables from
serta tagihan kepada PT Artajasa terkait dengan PT Artajasa arising from transactions with
transaksi ATM Bersama, PT Finnet Indonesia atas ATM Bersama, receivables from PT Finnet
transaksi ATM Link, PT Alto Network atas transaksi Indonesia arising from ATM Link’s transactions,
ATM Alto, dan PT Rintis Sejahtera atas transaksi receivables from PT Alto Network arising from
ATM Prima. transaction with ATM Alto, and receivables from PT
Rintis Sejahtera arising from transaction with ATM
Prima.
Rincian biaya dibayar dimuka terutama terdiri dari Details of prepaid expenses consist mainly of rent
biaya sewa dan biaya pemeliharaan gedung dan expenses and building and office furnitures
peralatan kantor. maintenance expenses.
17. LIABILITAS SEGERA 17. LIABILITIES DUE IMMEDIATELY
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Kewajiban kepada pihak ketiga 2.147.228 2.384.802 2.534.231 Third party payables
Bagi hasil yang belum dibagikan 87.581 84.951 37.548 Undistributed profit sharing
Hutang pajak Taxes payable
Pajak penghasilan Income tax
Pasal 4 ayat (2) 181.728 157.517 122.810 Article (4) paragraph 2
Pasal 25 154.348 - - Article 29 (Note 39)
Pasal 21 10.580 95.946 88.045 Article 21
Pasal 29 (Catatan 39a) - 345.514 347.774 Article 29 (Note 39a)
Pajak pertambahan nilai 21.817 90.810 32.567 Value added tax
Deposito berjangka jatuh tempo 12.748 90.263 14.058 Matured time deposits
Bunga atas deposito berjangka Interest on time deposits which is
yang belum diambil nasabah 10.597 7.255 2.634 not yet collected by customers
Lainnya 17.795 20.456 25.691 Others
Total 2.644.422 3.277.514 3.205.358 Total
150
Page 602
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. GIRO 18. DEMAND DEPOSITS
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Jumlah nosional Jumlah nosional Jumlah nosional
mata uang asing mata uang asing/ mata uang asing/
Notional amount Notional amount Notional amount
in foreign in foreign in foreign
currencies Ekuivalen/ currencies Ekuivalen/ currencies Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah full amount) Rupiah
Pihak ketiga Third parties
Rupiah 21.613.002 23.347.492 19.411.404 Rupiah
Dolar Amerika Serikat 3.784.587 60.913 793.608 12.219 527.470 8.211 United States Dollar
21.673.915 23.359.71 19.419.615
Pihak Berelasi (Catatan 44) Related parties (Note 44)
Rupiah 122.895.873 101.003.321 92.304.844 Rupiah
Dolar Amerika Serikat 949.523.112 15.282.574 98.007.695 18.445.724 115.706.948 1.801.268 United States Dollar
Euro Eropa 3.202.415 53.666 - - Europe Euro
138.232.113 119.449.045 94.106.112
Total 159.906.028 142. 808.756 113.525.727 Total
Pada tanggal 31 Desember 2024, 2023 dan 2022, As of December 31, 2024, 2023 and 2022, demand
saldo giro termasuk giro yang didasarkan pada deposits balance include deposits based on sharia
prinsip perbankan syariah adalah masing-masing banking principles amounting to Rp18,882,765,
sebesar Rp18.882.766, Rp13.439.465 dan Rp13,439,465 and Rp8,624,809, respectively.
Rp8.624.809.
Tingkat suku bunga rata-rata untuk giro Rupiah The average annual interest rates for Rupiah
adalah sebesar 1,86%, 2,21% dan 1,59% masing- demand deposits are 1.86%, 2.21% and 1.59% for
masing untuk tahun yang berakhir pada tanggal 31 the year ended December 31, 2024, 2023, and
Desember 2024, 2023 dan 2022, dan tingkat suku 2022, respectively, and for foreign currency
bunga rata-rata untuk giro dalam mata uang asing denominated demand deposits are 6.13%, 4.51%
adalah sebesar 6,13%, 4,51% dan 1,03% untuk and 1.03% for the year ended December 31, 2024,
tahun yang berakhir pada tanggal 31 Desember 2023 and 2022, respectively.
2024, 2023 dan 2022.
Giro yang digunakan sebagai jaminan atas fasilitas Demand deposits amounting to Rp450,375,
kredit yang diberikan oleh Bank pada tanggal Rp438,578 and Rp354,287 as of December 31,
31 Desember 2024, 2023 dan 2022 masing-masing 2024, 2023 and 2022, respectively, are pledged as
sebesar Rp450.375, Rp438.578 dan Rp354.287 collateral for loans provided by the Bank (Note 11).
(Catatan 11).
151
Page 603
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. GIRO (lanjutan) 18. DEMAND DEPOSITS (continued)
Giro simpanan dari nasabah dan wadiah dari pihak- As of December 31, 2024, 2023 and 2022, demand
pihak berelasi pada 31 Desember 2024, 2023 dan deposit and wadiah demand deposits from
2022 masing-masing sebesar Rp138.232.113, depositors who are related parties of the bank
Rp119.449.045 dan Rp94.106.112 (Catatan 44). amounted to Rp138,232,133, Rp119,449,045 and
Rp94,106,112 (Note 44).
Pada tahun 2023, telah dilakukan migrasi dana In 2023, the security deposits were migrated to the
jaminan ke rekening giro escrow per masing-masing escrow demand deposits per each developer
pengembang/nasabah sebesar Rp3.044.849. amounted to Rp3,044,849. Previously, the security
Sebelumnya, dana jaminan ini dicatat pada akun deposits were recorded in other liabilities account.
liabilitas lain-lain. Kemudian atas akad kredit baru di Afterwards, the new credit agreement at the end of
akhir tahun 2023, Bank mencatat seluruh dana 2023, the Bank will record all security deposits in the
jaminan pada rekening giro escrow per masing- escrow demand deposits per each developer. As of
masing pengembang/nasabah. Pada tanggal December 31, 2024 and 2023, the security deposits
31 Desember 2024 dan 2023, saldo dana jaminan balance in the escrow demand deposits was
yang terdapat pada rekening masing-masing giro amounted to Rp3,578,332 and Rp3,738,754
escrow sebesar Rp3.578.332 dan Rp3.738.754. respectively.
Dana Syirkah Temporer - Giro Mudharabah Temporary Syirkah Funds – Current Accounts
a. Berdasarkan jenis produk a. By product
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Giro BTN Prima iB 941.925 726.061 480.786 Giro BTN Prima iB
Total 941.925 726.061 480.786 Total
b. Berdasarkan hubungan b. By relationship
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Pihak Ketiga 929.940 712.587 468.889 Third Parties
Pihak Berelasi (Catatan 44) 11.985 13.474 11.897 Related Party (Note 44)
Total 941.925 726.061 480.786 Total
Nisbah dan tingkat bagi hasil rata-rata untuk The average rate of ratio and profit sharing for
giro Mudharabah untuk tahun yang berakhir Mudharabah current accounts for the year
pada 31 Desember 2024, 2023 dan 2022 ended December 31, 2024, 2023 and 2022 are
adalah sebagai berikut: as follows:
2024
Tingkat
bagi hasil (%)/
Nisbah (%)/ Profit sharing
Ratio (%) rate (%)
Giro Mudharabah 12,70 : 87,30 1,28% Mudharabah current accounts
152
Page 604
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. GIRO (lanjutan) 18. DEMAND DEPOSITS (continued)
Dana Syirkah Temporer - Giro Mudharabah Temporary Syirkah Funds - Mudharabah Current
(lanjutan) Accounts (continued)
Nisbah dan tingkat bagi hasil rata-rata untuk giro The average rate of ratio and profit sharing for
Mudharabah untuk tahun yang berakhir pada 31 Mudharabah current accounts for the year ended
Desember 2024, 2023 dan 2022 adalah sebagai December 31, 2024, 2023 and 2022 are as follows:
berikut: (lanjutan) (continued)
2023
Tingkat
bagi hasil (%)/
Nisbah (%)/ Profit sharing
Ratio (%) rate (%)
Giro Mudharabah 12,70 : 87,30 1,28% Mudharabah current accounts
2022
Tingkat
bagi hasil (%)/
Nisbah (%)/ Profit sharing
Ratio (%) rate (%)
Giro Mudharabah 14 : 86 1,37% Mudharabah current accounts
Pada tanggal 31 Desember 2024, 2023 dan 2022 As of December 31, 2024, 2023 and 2022, there
tidak terdapat giro mudharabah yang dijadikan are no mudharabah demand deposits which are
jaminan. pledged as collateral.
19. TABUNGAN 19. SAVINGS DEPOSITS
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Jumlah nosional Jumlah nosional Jumlah nosional
mata uang asing mata uang asing/ mata uang asing/
Notional amount Notional amount Notional amount
in foreign in foreign in foreign
currencies Ekuivalen/ currencies Ekuivalen/ currencies Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah full amount) Rupiah
Rupiah Rupiah
Tabungan Batara 37.410.000 37.557.013 36.079.683 Batara savings deposits
Batara Wadiah savings
Tabungan Batara Wadiah 1.521.932 1.276.592 1.193.718 deposit
38.931.932 38.833.605 37.273.401
Dolar Amerika Serikat United States Dollar
Tabungan Batara 10.428.441 167.846 8.712.221 134.142 6.211.491 96.697 Batara savings deposits
Dolar Australia Australian Dollar
Tabungan Batara 9.696.070 97.092 1.941.014 20.421 348 4 Batara savings deposits
Dolar Singapura Singapore Dollar
Tabungan Batara 1.626.026 19.260 2.655.444 31.006 512.114 5.937 Batara savings deposits
Yen Jepang Japan Yen
Tabungan Batara 56.622.416 5.834 2.503.206 8.399 37.082 4 Batara savings deposits
Euro Eropa European Euro
Tabungan Batara 4.445 74 - - - - Batara savings deposits
Renminbi Renminbi
Tabungan Batara 19.275 43 6.625 14 1.619 4 Batara savings deposits
290.149 165.148 102.646
Total 39.222.081 38.998.753 37.376.047 Total
153
Page 605
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. TABUNGAN (lanjutan) 19. SAVINGS DEPOSITS (continued)
Pada tanggal 31 Desember 2024, 2023 dan 2022, As of December 31, 2024, 2023 and 2022, savings
saldo tabungan termasuk tabungan yang deposits balance include savings deposits based
didasarkan pada prinsip perbankan syariah on sharia banking principles amounted to
masing-masing sebesar Rp1.521.932, Rp1,521,932, Rp1,276,592 and Rp1,193,718,
Rp1.276.592 dan Rp1.193.718. respectively.
Tingkat suku bunga rata-rata untuk tabungan The average annual interest rates for rupiah
rupiah sebesar 1,57%, 1,53% dan 1,44% masing- savings deposits are 1.57%, 1.53% and 1.44%, for
masing untuk tahun yang berakhir pada tanggal the year ended December 31, 2024, 2023 and
31 Desember 2024, 2023 dan 2022. Tingkat suku 2022, respectively. The average annual interest
bunga rata-rata untuk tabungan valas sebesar rates for foreign currencies savings deposits are
0,27%, 0,21% dan 0,16% masing-masing untuk 0.27%, 0.21% and 0.16%, for the year ended
tahun yang berakhir pada tanggal 31 Desember December 31, 2024, 2023 and 2022, respectively.
2024, 2023 dan 2022.
Tabungan yang digunakan sebagai jaminan atas Savings deposits amounting to Rp728,630,
fasilitas kredit yang diberikan oleh Bank pada Rp594,105 and Rp598,326 as of December 31,
tanggal 31 Desember 2024, 2023 dan 2022 2024, 2023 and 2022, respectively, are pledged as
masing-masing sebesar Rp728.630, Rp594.105 collateral for loans provided by the Bank to its
dan Rp598.326 (Catatan 11). customers (Note 11).
Tabungan Batara dan wadiah dari pihak-pihak As of December 31, 2024, 2023 and 2022, Batara
berelasi pada tanggal 31 Desember 2024, 2023 and wadiah savings deposits from depositors who
dan 2022 masing-masing sebesar Rp923.901, are related parties of the Bank amounted to
Rp694.298 dan Rp526.282 (Catatan 44). Rp923,901, Rp694,298 and Rp526,282,
respectively (Note 44).
Dana Syirkah Temporer - Tabungan Mudharabah Temporary Syirkah Funds - Mudharabah Savings
Deposits
a. Berdasarkan jenis produk a. By product
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Rupiah Rupiah
Tabungan BTN Prima iB 6.007.492 5.214.570 4.602.505 Tabungan BTN Prima iB
Tabungan BTN Haji & Umroh iB 262.500 245.314 205.866 Tabungan BTN Haji & Umroh iB
Tabungan BTN Emas iB 10.454 7.266 6.006 Tabungan BTN Emas iB
Tabungan Qurban BTN iB 7.334 6.092 4.736 Tabungan Qurban BTN iB
Total 6.287.780 5.473.242 4.819.113 Total
b. Berdasarkan hubungan b. By relationship
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Pihak Ketiga 6.161.887 5.331.275 4.730.686 Third Parties
Pihak Berelasi (Catatan 44) 125.893 141.967 88.427 Related Party (Note 44)
Total 6.287.780 5.473.242 4.819.113 Total
Tabungan Mudharabah merupakan simpanan dana Mudharabah savings deposits represent deposits
pihak lain yang mendapatkan imbalan bagi hasil dari from third parties who receive a share in the
pendapatan Bank atas penggunaan dana tersebut revenue derived by the Bank from the use of such
dengan nisbah yang ditetapkan dan disetujui funds based on a pre-determined and pre-agreed
sebelumnya. ratio.
154
Page 606
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. TABUNGAN (lanjutan) 19. SAVINGS DEPOSITS (continued)
Dana Syirkah Temporer - Tabungan Mudharabah Temporary Syirkah Funds - Mudharabah Savings
(lanjutan) Deposits (continued)
Nisbah dan tingkat bagi hasil rata-rata untuk The average rate of ratio and profit sharing for
tabungan Mudharabah untuk tahun yang berakhir Mudharabah savings deposits for the year ended
pada 31 Desember 2024, 2023 dan 2022 adalah December 31, 2024, 2023 and 2022 are as follows:
sebagai berikut:
2024
Tingkat
bagi hasil (%)/
Nisbah (%)/ Profit sharing
Ratio (%) rate (%)
Tabungan BTN Prima iB 34,10 : 65,90 2,87% Tabungan BTN Prima iB
Tabungan BTN Haji & Umroh iB 2 : 98 0,17% Tabungan BTN Haji & Umroh iB
Tabungan Qurban BTN iB 15,50 : 84,50 1,30% Tabungan Qurban BTN iB
Tabungan BTN Emas iB 25 : 75 2,10% Tabungan BTN Emas iB
2023
Tingkat
bagi hasil (%)/
Nisbah (%)/ Profit sharing
Ratio (%) rate (%)
Tabungan BTN Prima iB 34,10 : 65,90 3,42% Tabungan BTN Prima iB
Tabungan BTN Haji & Umroh iB 2 : 98 0,20% Tabungan BTN Haji & Umroh iB
Tabungan Qurban BTN iB 15,50 : 84,50 1,55% Tabungan Qurban BTN iB
Tabungan BTN Emas iB 25 : 75 2,50% Tabungan BTN Emas iB
2022
Tingkat
bagi hasil (%)/
Nisbah (%)/ Profit sharing
Ratio (%) rate (%)
Tabungan BTN Prima iB 10,50 : 89,50 1,03% Tabungan BTN Prima iB
Tabungan BTN Haji & Umroh iB 15,50 : 84,50 1,52% Tabungan BTN Haji & Umroh iB
Tabungan Qurban BTN iB 15,50 : 84,50 1,52% Tabungan Qurban BTN iB
Tabungan BTN Emas iB 25 : 75 2,44% Tabungan BTN Emas iB
155
Page 607
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. DEPOSITO BERJANGKA 20. TIME DEPOSITS
a. Tingkat suku bunga rata-rata per tahun untuk a. Average annual interest rates for time deposits
deposito berjangka adalah sebagai berikut: are as follows:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Rupiah Rupiah
1 bulan 3,58% 4,19% 2,86% 1 month
3 bulan 5,50% 4,93% 3,13% 3 months
6 bulan 5,57% 4,71% 3,13% 6 months
12 bulan 3,28% 3,59% 3,03% 12 months
24 bulan 2,83% 4,96% 4,51% 24 months
Mata uang asing 2,65% 4,25% 0,36% Foreign currencies
b. Rincian deposito berjangka berdasarkan mata b. The details of time deposits by currency and
uang dan jangka waktu kontrak: contract period are as follows:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Jumlah nosional Jumlah nosional Jumlah nosional
mata uang asing mata uang asing/ mata uang asing/
Notional amount Notional amount Notional amount
in foreign in foreign in foreign
currencies Ekuivalen/ currencies Ekuivalen/ currencies Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah full amount) Rupiah
Rupiah Rupiah
1 bulan 43.540.540 42.852.585 49.859.586 1 month
3 bulan 66.320.320 53.384.291 49.971.583 3 months
6 bulan 33.843.069 19.375.655 23.370.744 6 months
12 bulan 3.585.531 18.032.209 10.416.465 12 months
24 bulan 48.252 285.408 11.553.056 24 months
147.337.712 133.930.148 145.171.434
Dolar Amerika Serikat United States Dollar
1 bulan 102.582.998 1.651.073 56.059.161 863.143 2.448.639 38.119 1 month
3 bulan 262.208.207 4.220.241 244.021.914 3.757.205 56.778.006 883.892 3 months
6 bulan 5.076.257 81.702 137.882.149 2.122.971 5.083.726 79.141 6 months
12 bulan 183.065 2.946 287.521 4.427 473.642 7.373 12 months
24 bulan 1.000 16 - - - - 12 months
5.955.978 6.747.746 1.008.525
Dolar Singapura Singapore Dollar
1 bulan 123.716 1.465 186.901 2.182 104.900 1.216 1 months
3 bulan 1.173.618 13.901 1.161.570 13.563 453.603 5.259 3 months
6 bulan - 1.000.000 11.593 6 months
15.366 15.745 18.068
Renminbi Renminbi
1 bulan - - - - - 1 months
3 bulan - - - - - 3 months
6 bulan 143.036 315 - - - - 6 months
315 15.745 18.068
Total 153.309.371 140.693.639 146.198.027 Total
156
Page 608
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. DEPOSITO BERJANGKA (lanjutan) 20. TIME DEPOSITS (continued)
c. Rincian deposito berjangka berdasarkan mata c. Details of time deposits by currency and
uang dan sisa umur hingga jatuh tempo: remaining period to maturity are as follows:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Jumlah nosional Jumlah nosional Jumlah nosional
mata uang asing mata uang asing/ mata uang asing/
Notional amount Notional amount Notional amount
in foreign in foreign in foreign
currencies Ekuivalen/ currencies Ekuivalen/ currencies Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah full amount) Rupiah
Rupiah Rupiah
≤ 1 bulan 72.097.219 85.190.601 66.439.113 ≤ 1 month
> 1 bulan ≤ 3 bulan 46.512.423 29.134.976 37.434.888 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan 25.146.713 9.635.943 20.558.238 > 3 months ≤ 6 months
> 6 bulan ≤ 12 bulan 3.481.815 9.921.401 9.195.878 > 6 months ≤ 12 months
> 12 bulan ≤ 24 bulan 99.541 47.227 11.543.318 > 12 months ≤ 24 months
147.337.711 133.930.148 145.171.435
Dolar Amerika Serikat United States Dollar
≤ 1 bulan 1.822.992 4.997.452 186.307 ≤ 1 month
> 1 bulan ≤ 3 bulan 4.122.897 906.749 811.341 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan 8.569 448.970 8.037 > 3 months ≤ 6 months
> 6 bulan ≤ 12 bulan 1.505 394.575 2.840 > 6 months ≤ 12 months
> 12 bulan ≤ 24 bulan 16 - - > 12 months ≤ 24 months
5.955.979 6.747.746 1.008.525
Dolar Singapura Singapore Dollar
≤ 1 bulan 1.465 3.596 1.216 ≤ 1 month
> 1 bulan ≤ 3 bulan 6.060 12.149 11.055 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan 7.841 - 5.796 > 1 month ≤ 3 months
15.366 15.745 18.067
Renminbi United States Dollar
≤ 1 bulan 315 - - ≤ 1 month
315 - -
Total 153.309.371 140.693.639 146.198.027 Total
Deposito berjangka yang dijadikan jaminan atas As of December 31, 2024, 2023 and 2022, time
fasilitas kredit yang diberikan oleh Bank kepada deposits amounting to Rp906,630, Rp704,548 and
konsumennya pada tanggal 31 Desember 2024, Rp1,040,402, respectively, are pledged as collateral
2023 dan 2022 masing-masing sebesar Rp906.630, for loans provided by the Bank to its customers
Rp704.548 dan Rp1.040.402 (Catatan 11). (Note 11).
Deposito berjangka dari pihak-pihak berelasi pada As of December 31, 2024, 2023 and 2022, time
tanggal 31 Desember 2024, 2023 dan 2022 masing- deposits from depositors who are related parties
masing sebesar Rp76.636.682, Rp76.717.583 dan of the Bank amounted to Rp76.636.682,
Rp79.389.842 (Catatan 44). Rp76,717,583 and Rp79,389,842, respectively
(Note 44).
Dana Syirkah Temporer - Deposito Mudharabah Temporary Syirkah Funds - Mudharabah Time
Deposits
a. Berdasarkan jangka waktu kontrak a. By contractual period
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
1 bulan 7.503.550 7.144.730 10.306.290 1 month
3 bulan 11.437.586 8.653.688 5.096.193 3 months
6 bulan 3.002.351 3.245.297 4.060.838 6 months
12 bulan 42.695 1.833.604 58.587 12 months
24 bulan 885 6.238 1.649 24 months
Total 21.987.067 20.883.557 19.523.557 Total
157
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. DEPOSITO BERJANGKA (lanjutan) 20. TIME DEPOSITS (continued)
Dana Syirkah Temporer - Deposito Mudharabah Temporary Syirkah Funds - Mudharabah Time
(lanjutan) Deposits (continued)
b. Berdasarkan sisa umur jatuh tempo b. By remaining period to maturity
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
< 1 bulan 7.503.550 7.144.730 12.300.037 < 1 month
> 1 bulan ≤ 3 bulan 11.437.586 8.653.688 3.169.127 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan 3.002.351 3.245.297 4.025.968 > 3 months ≤ 6 months
> 6 bulan ≤ 12 bulan 42.695 1.833.604 27.682 > 6 months ≤ 12 months
> 12 bulan ≤ 24 bulan 885 6.238 743 > 12 months ≤ 24 months
Total 21.987.067 20.883.557 19.523.557 Total
c. Berdasarkan hubungan c. By relationship
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Pihak Ketiga 15.129.659 11.975.188 11.886.366 Third Parties
Pihak Berelasi (Catatan 44) 6.857.408 8.908.369 7.637.191 Related Party (Note 44)
Total 21.987.067 20.883.557 19.523.557 Total
Deposito mudharabah merupakan investasi pihak Mudharabah time deposits represent investment
lain yang mendapatkan imbalan bagi hasil dari from other parties who receive share in the income
pendapatan atas penggunaan dana tersebut derived from the use of such funds based on a
dengan nisbah yang ditetapkan dan predetermined and pre-agreed ratio.
disetujui sebelumnya.
Nisbah dan tingkat bagi hasil rata-rata untuk The average rate of ratio and profit sharing for
deposito mudharabah untuk tahun yang berakhir mudharabah time deposits for the year ended
pada tanggal 31 Desember 2024, 2023 dan 2022 December 31, 2024, 2023 and 2022, are as follows:
adalah sebagai berikut:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Tingkat Tingkat Tingkat
bagi hasil (%)/ bagi hasil (%)/ bagi hasil (%)/
Nisbah (%)/ Profit sharing Nisbah (%)/ Profit sharing Nisbah (%)/ Profit sharing
Ratio (%) Ratio (%) Ratio (%) rate (%) Ratio (%) rate (%)
1 bulan 29,50 : 70,50 2,48% 29,50 : 70,50 2,95% 29,50 : 70,50 2,88% 1 month
3 bulan 29,50 : 70,50 2,48% 29,50 : 70,50 2,95% 29,50 : 70,50 2,88% 3 months
6 bulan 29,50 : 70,50 2,48% 29,50 : 70,50 2,95% 29,50 : 70,50 2,88% 6 months
12 bulan 29,50 : 70,50 2,48% 29,50 : 70,50 2,95% 29,50 : 70,50 2,88% 12 months
24 bulan 29,50 : 70,50 2,48% 29,50 : 70,50 2,95% 39 : 61 3,81% 24 months
Pada tanggal 31 Desember 2024, 2023 dan 2022 As of December 31, 2024, 2023 and 2022, there
tidak terdapat deposito mudharabah yang dijadikan are no mudharabah time deposits which are
jaminan. pledged as collateral.
158
Page 610
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
21. SIMPANAN DARI BANK LAIN 21. DEPOSITS FROM OTHER BANKS
Tingkat suku bunga rata-rata per tahun untuk Average annual interest rates for deposits from
simpanan dari bank lain adalah sebagai berikut: other banks are as follows:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Giro 0,95% 1,12% 0,99% Demand Deposit
Deposito 5,02% 4,69% 2,75% Time Deposits
Inter-bank call money 6,20% 5,65% 3,40% Inter-bank call money
Rincian simpanan dari bank lain berdasarkan sisa Details of deposits from other banks by remaining
umur sampai dengan saat jatuh tempo adalah period to maturity are as follows:
sebagai berikut:
31 Desember/December 31, 2024
≤ 1 bulan/ > 1 - 3 bulan/ > 3 - 6 bulan/ > 6 - 12 bulan/
month months months months Total
Rupiah Rupiah
Giro 70.035 - - - 70.035 Demand deposits
Total 70.035 - - - 70.035 Total
31 Desember/December 31, 2023
≤ 1 bulan/ > 1 - 3 bulan/ > 3 - 6 bulan/ > 6 - 12 bulan/
month months months months Total
Rupiah Rupiah
Giro 91.312 - - - 91.312 Demand deposits
Total 91.312 - - - 91.312 Total
31 Desember/December 31, 2022
≤ 1 bulan/ > 1 - 3 bulan/ > 3 - 6 bulan/ > 6 - 12 bulan/
month months months months Total
Rupiah Rupiah
Giro 136.408 - - - 136.408 Demand deposits
Total 136.408 - - - 136.408 Total
Simpanan dari bank lain yang termasuk pihak-pihak As of December 31, 2024, 2023 and 2022, deposits
berelasi pada 31 Desember 2024, 2023 dan 2022 from other banks which are related parties of the
masing-masing sebesar RpNihil. Bank amounted to RpNil, respectively.
Pada tanggal 31 Desember 2024, 2023 dan 2022, As of December 31, 2024, 2023 and 2022, there are
tidak terdapat simpanan dari bank lain yang no deposits from other banks which are pledged as
dijadikan jaminan. collateral.
Dana Syirkah Temporer - Simpanan Dari Bank Lain Temporary Syirkah Funds - Deposits From Other
Banks
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Pihak Ketiga Third Parties
Rupiah Rupiah
Tabungan Mudharabah 21.730 14.781 19.674 Mudharabah Saving deposits
Giro Mudharabah 9.214 4.154 56 Mudharabah Current accounts
Deposito berjangka Mudharabah 300 4.300 19.089 Mudharabah Time deposits
Total 31.244 23.235 38.819 Total
159
Page 611
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
21. SIMPANAN DARI BANK LAIN (lanjutan) 21. DEPOSITS FROM OTHER BANKS (continued)
Dana Syirkah Temporer - Simpanan Dari Bank Lain Temporary Syirkah Funds - Deposits From Other
(lanjutan) Banks (continued)
Simpanan bank lain berdasarkan dana syirkah Deposits from other banks based on temporary
temporer yang termasuk pihak-pihak berelasi pada syirkah funds which are related parties of the Bank
tanggal 31 Desember 2024, 2023 dan 2022 masing- as of December 31, 2024, 2023 and 2022
masing sebesar RpNihil. amounted to RpNil, respectively.
Tabungan dan giro Mudharabah merupakan Mudharabah savings deposits and current account
simpanan dana pihak lain yang mendapatkan represent deposits from third parties who receive a
imbalan bagi hasil dari pendapatan Bank atas share in the revenue earned by the Bank from the
penggunaan dana tersebut dengan nisbah yang use of such funds based on a pre-determined and
ditetapkan dan disetujui sebelumnya. pre-agreed ratio.
Deposito Mudharabah merupakan investasi pihak Mudharabah time deposits represent investment
lain yang mendapatkan imbalan bagi hasil dari from other parties who receive share in the income
pendapatan atas penggunaan dana tersebut derived from the use of such funds based on a
dengan nisbah yang ditetapkan dan disetujui predetermined and pre-agreed ratio.
sebelumnya.
Berdasarkan tingkat suku bunga dan bagi hasil per By annual interest rates and profit sharing:
tahun:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Giro mudharabah 0.85% 1,28% 1,37% Mudharabah demand deposits
Tabungan mudharabah 1.00% 3,42% 1,03% Mudharabah saving deposits
Deposito berjangka mudharabah 2.48% 2,95% 2,88% MudharabahTime deposits
Pada tanggal 31 Desember 2024, 2023 dan 2022, As of December 31, 2024, 2023 and 2022, there are
tidak terdapat simpanan dari bank lain mudharabah no mudharabah deposits from other banks which
yang dijadikan jaminan. are pledged as collateral.
22. EFEK-EFEK YANG DIJUAL DENGAN JANJI 22. SECURITIES SELL UNDER AGREEMENT TO
DIBELI KEMBALI REPURCHASED
Rincian efek-efek yang dijual dengan janji dibeli The details of securities sold under repurchase
Kembali adalah sebagai berikut: agreements with third parties are as follows:
31 Desember/December 31, 2024
Jenis Tanggal yang Belum
Surat Suku Nilai Pembelian Harga Pembelian Diamortisasi/ Nilai
Berharga/ Bunga/ Nominal/ Tanggal Dimulai/ Kembali/ Kembali/ Unamortized Tercatat/
Nasabah/ Type of Interest Nominal Commencement Repurchase Repurchase Interest Carrying
Customer Securities rate Amount Date Date Price Expense Value
Pihak Ketiga/Third parties
Hongkong and Shanghai FR0104 6,35% 60.000 31 Desember/ 7 Januari/ 55.969 59 55.910
Banking Corporation December 31, 2024 January 7, 2025
Bank Indonesia FR0056 6,25% 1.000.000 31 Desember/ 7 Januari/ 996.394 1.037 995.358
December 31, 2024 January 7, 2025
Bank Indonesia FR0059 6,25% 1.000.000 31 Desember/ 7 Januari/ 958.719 997 957.721
December 31, 2024 January 7, 2025
National nobu Bank IDSR140525364S 6,20% 300.000 31 Desember/ 2 Januari/ 291.930 50 291.880
December 31, 2024 January 2, 2025
Bank Pembangunan IDSR300525364S 6,20% 150.000 31 Desember/ 2 Januari/ 145.540 25 145.515
Sulut Gorontalo December 31, 2024 January 2, 2025
Pihak Berelasi/Related parties
PT Bank Rakyat IDSR110625364S 6,15% 500.000 31 Desember/ 2 Januari/ 484.192 83 484.109
Indonesia December 31, 2024 January 2, 2025
PT Bank Rakyat IDSR080825364S 6,15% 500.000 31 Desember/ 2 Januari/ 479.015 82 478.933
Indonesia December 31, 2024 January 2, 2025
Total 3.510.000 3.411.759 2.333 3.409.426
160
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. LIABILITAS AKSEPTASI 23. ACCEPTANCES PAYABLE
Rincian liabilitas akseptasi kepada nasabah adalah The details of acceptances payable from customers
sebagai berikut: are as follows:
a. Berdasarkan Jenis dan Mata Uang a. By Type and Currency
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Rupiah Rupiah
Pihak ketiga Third Parties
Surat Kredit Berdokumen Domestic Document
Dalam Negeri (SKBDN) 251.423 320.522 294.876 Letter of Credit
Letter of Credit - - 7.161 Letter of Credit
Pihak berelasi (Catatan 44) Related parties (Note 44)
Surat Kredit Berdokumen Domestic Document
Dalam Negeri (SKBDN) 690.475 224.045 118.525 Letter of Credit
Total 941.898 544.567 420.562 Total
b. Berdasarkan Jangka Waktu: b. By Period
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
< 1 bulan 96.814 362.394 80.697 < 1 month
> 1 bulan - 3 bulan 724.495 27.223 49.568 > 1 month - 3 months
> 3 bulan - 1 tahun 120.589 154.950 290.297 > 3 months - 1 year
Total 941.898 544.567 420.562 Total
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED
DITERBITKAN
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Rupiah Rupiah
Long Term Note Yang Dilakukan Tanpa Long Term Notes Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2021 Tahap I Negara 2021 Phase I
Pihak berelasi (Catatan 44) 8.214 8.872 9.529 Related parties (Note 44)
Long Term Note II Yang Dilakukan Tanpa Long Term Notes II Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2022 Seri A Negara 2022 Series A
Pihak berelasi (Catatan 44) 40.202 43.552 46.903 Related parties (Note 44)
Long Term Note II Yang Dilakukan Tanpa Long Term Notes II Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2022 Seri B Negara 2022 Series B
Pihak berelasi (Catatan 44) 67.270 72.652 78.033 Related parties (Note 44)
Long Term Note III Yang Dilakukan Tanpa Long Term Notes III Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2022 Tahap I Negara 2022 Phase I
Pihak berelasi (Catatan 44) 181.781 196.324 210.866 Related parties (Note 44)
Long Term Note III Yang Dilakukan Tanpa Long Term Notes III Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2022 Tahap II Negara 2022 Phase II
Pihak berelasi (Catatan 44) 112.773 121.979 131.185 Related parties (Note 44)
Long Term Note IV Yang Dilakukan Tanpa Long Term Notes IV Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2023 Tahap I Negara 2023 Phase I
Pihak berelasi (Catatan 44) 32.635 35.245 - Related parties (Note 44)
Long Term Note IV Yang Dilakukan Tanpa Long Term Notes IV Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2023 Tahap II Negara 2023 Phase II
Pihak berelasi (Catatan 44) 368.607 397.517 - Related parties (Note 44)
161
Page 613
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Rupiah (lanjutan) Rupiah (continued)
Long Term Note IV Yang Dilakukan Tanpa Long Term Notes IV Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2023 Tahap III Seri A Negara 2023 Phase III Series A
Pihak berelasi (Catatan 44) 5.826 6.242 - Related parties (Note 44)
Long Term Note IV Yang Dilakukan Tanpa Long Term Notes IV Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2023 Tahap III Seri B Negara 2023 Phase III Series B
Pihak berelasi (Catatan 44) 217.789 234.542 - Related parties (Note 44)
Long Term Note IV Yang Dilakukan Tanpa Long Term Notes IV Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2024 Tahap IV Negara 2024 Phase IV
Pihak berelasi (Catatan 44) 196.216 - - Related parties (Note 44)
Long Term Note IV Yang Dilakukan Tanpa Long Term Notes IV Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2024 Tahap V Negara 2024 Phase V
Pihak berelasi (Catatan 44) 307.193 - - Related parties (Note 44)
Long Term Note IV Yang Dilakukan Tanpa Long Term Notes IV Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2024 Tahap VI - Negara 2024 Phase VI
Pihak berelasi (Catatan 44) 147.909 - Related parties (Note 44)
Sukuk Mudharabah Sukuk Mudharabah
Bank Tabungan Negara Bank Tabungan Negara
Tahun 2023 Tahap I 2023 Phase I
Pihak berelasi (Catatan 44) 83.822 90.807 - Related parties (Note 44)
Sukuk Mudharabah Sukuk Mudharabah
Bank Tabungan Negara Bank Tabungan Negara
Tahun 2023 Tahap II 2023 Phase II
Pihak berelasi (Catatan 44) 161.574 175.039 - Related parties (Note 44)
Sukuk Mudharabah Sukuk Mudharabah
Bank Tabungan Negara Bank Tabungan Negara
Tahun 2024 Tahap III 2024 Phase III
Pihak berelasi (Catatan 44) 79.428 - Related parties (Note 44)
Sukuk Mudharabah Sukuk Mudharabah
Bank Tabungan Negara Bank Tabungan Negara
Tahun 2024 Tahap IV 2024 Phase IV
Pihak berelasi (Catatan 44) 52.444 - - Related parties (Note 44)
Obligasi Berkelanjutan IV Tahap I
setelah dikurangi biaya emisi yang Continuing Bonds IV Phase I
belum diamortisasi masing-masing net of unamortized issuance cost
sebesar Rp97, Rp310 dan Rp1.366 amounted to Rp97, Rp310 and Rp1,366
pada tanggal 31 Desember 2024 as of December 31,2024
2023 dan 2022 2023 and 2022, respectively
Pihak ketiga 68.966 80.872 508.247 Third parties
Pihak berelasi (Catatan 44) 126.937 114.818 413.387 Related parties (Note 44)
Obligasi Berkelanjutan IV Tahap II
setelah dikurangi biaya emisi yang Continuing Bonds IV Phase II
belum diamortisasi masing-masing net of unamortized issuance cost
sebesar Rp633, Rp1.274 dan Rp1.909 amounted to Rp633, Rp1,274 and Rp1,909
pada tanggal 31 Desember 2024 as of December 31, 2024,
2023 dan 2022 2023 and 2022, respectively
Pihak ketiga 536.660 627.200 748.568 Third parties
Pihak berelasi (Catatan 44) 462.707 371.526 249.523 Related parties (Note 44)
Obligasi Berkelanjutan III Tahap II
setelah dikurangi biaya emisi yang Continuing Bonds III Phase II
belum diamortisasi masing-masing net of unamortized issuance cost
sebesar RpNihil, Rp127 dan Rp604 amounted to RpNil, Rp127 and Rp604
pada tanggal 31 Desember 2024 as of December 31, 2024,
2023 dan 2022 2023 and 2022, respectively
Pihak ketiga - 279.470 454.275 Third parties
Pihak berelasi (Catatan 44) - 939.903 764.621 Related parties (Note 44)
162
Page 614
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Rupiah (lanjutan) Rupiah (continued)
Obligasi Berkelanjutan III Tahap I
setelah dikurangi biaya emisi yang Continuing Bonds III Phase I
belum diamortisasi masing-masing net of unamortized issuance cost
sebesar Rp460, Rp743 dan Rp1.298 amounted to Rp460, Rp743 and Rp1,298
pada tanggal 31 Desember 2024 as of December 31, 2024,
2023 dan 2022 2023 and 2022, respectively
Pihak ketiga 208.431 274.409 791.541 Third parties
Pihak berelasi (Catatan 44) 1.177.109 1.963.848 1.446.161 Related parties (Note 44)
Obligasi Berkelanjutan II Tahap I
setelah dikurangi biaya emisi yang Continuing Bonds II Phase I
belum diamortisasi masing-masing net of unamortized issuance cost
sebesar Rp30, Rp170 dan Rp497 amounted to Rp30, Rp170 and Rp497
pada tanggal 31 Desember 2024 as of December 31, 2024,
2023 dan 2022 2023 and 2022, respectively
Pihak ketiga 30.001 29.994 182.886 Third parties
Pihak berelasi (Catatan 44) 770.030 769.837 616.616 Related parties (Note 44)
Obligasi Berkelanjutan I Tahap II
setelah dikurangi biaya emisi yang Continuing Bonds I Phase II
belum diamortisasi masing-masing net of unamortized issuance cost
sebesar RpNihil, RpNihil dan Rp81 amounted to RpNil, RpNil and Rp81
pada tanggal 31 Desember 2024 as of December 31, 2024,
2023 dan 2022 2023 and 2022, respectively
Pihak ketiga - - 1.611.735 Third parties
Pihak berelasi (Catatan 44) - - 388.184 Related parties (Note 44)
Negotiable Certificate of Deposits (NCD)
setelah dikurangi diskonto Negotiable Certificate of Deposits (NCD)
masing-masing sebesar net of discounts amounted to
RpNihil, Rp62.549, RpNihil, RpNil, Rp62.549, RpNil
pada tanggal 31 Desember 2024, as of December 31, 2024,
2023 dan 2022 2023 and 2022, respectively
Pihak ketiga - 1.111.628 - Third parties
Pihak berelasi (Catatan 44) - 325.822 - Related parties (Note 44)
Total 5.444.524 8.272.098 8.652.260 Total
163
Page 615
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
i. Long Term Note Yang Dilakukan Tanpa Melalui i. Long Term Notes Through Private Placement
Penawaran Umum Bank Tabungan Negara Bank Tabungan Negara 2021 Phase I
Tahun 2021 Tahap I
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2021 Tahap I Year 2021 Phase I with a total nominal value of
dengan jumlah nilai nominal sebesar Rp10.186. Rp10,186. Such LTN were issued at 100% of
LTN tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 1.37%, payable every three months with
tahunan sebesar 1,37% yang dibayarkan tiap amortized principal and will mature on June 17,
tiga bulanan berikut amortisasi pokok dan akan 2037. The payment agent for LTN is
jatuh tempo pada tanggal 17 Juni 2037. PT Kustodian Sentral Efek Indonesia (KSEI).
PT Kustodian Sentral Efek Indonesia (KSEI) LTN were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
ii. Long Term Note II Yang Dilakukan Tanpa ii. Long Term Notes II Through Private Placement
Melalui Penawaran Umum Bank Tabungan Bank Tabungan Negara 2022 Series A
Negara Tahun 2022 Seri A
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2022 dengan Year 2022 with a total nominal value of
jumlah nilai nominal sebesar Rp47.740. LTN Rp47,740. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 1.37%, payable every three months with
tahunan sebesar 1,37% yang dibayarkan tiap amortized principal and will mature on October
tiga bulanan berikut amortisasi pokok dan akan 12, 2036. The payment agent for LTN is
jatuh tempo pada tanggal 12 Oktober 2036. PT Kustodian Sentral Efek Indonesia (KSEI).
PT Kustodian Sentral Efek Indonesia (KSEI) LTN were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
164
Page 616
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
iii. Long Term Note II Yang Dilakukan Tanpa iii. Long Term Notes II Through Private Placement
Melalui Penawaran Umum Bank Tabungan Bank Tabungan Negara 2022 Series B
Negara Tahun 2022 Seri B
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2022 dengan Year 2022 with a total nominal value of
jumlah nilai nominal sebesar Rp79.379. LTN Rp79,379. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 0.55%, payable every three months with
tahunan sebesar 0,55% yang dibayarkan tiap amortized principal and will mature on April 12,
tiga bulanan berikut amortisasi pokok dan akan 2037. The payment agent for LTN is
jatuh tempo pada tanggal 12 April 2037. PT Kustodian Sentral Efek Indonesia (KSEI).
PT Kustodian Sentral Efek Indonesia (KSEI) LTN were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
iv. Long Term Note III Yang Dilakukan Tanpa iv. Long Term Notes III Through Private
Melalui Penawaran Umum Bank Tabungan Placement Bank Tabungan Negara 2022
Negara Tahun 2022 Tahap I Phase I
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2022 dengan Year 2022 with a total nominal value of
jumlah nilai nominal sebesar Rp210.866. LTN Rp210,866. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 0.55%, payable every three months with
tahunan sebesar 0,55% yang dibayarkan tiap amortized principal and will mature on June 14,
tiga bulanan berikut amortisasi pokok dan akan 2037. The payment agent for LTN is
jatuh tempo pada tanggal 14 Juni 2037. PT Kustodian Sentral Efek Indonesia (KSEI).
PT Kustodian Sentral Efek Indonesia (KSEI) LTN were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
165
Page 617
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
v. Long Term Note III Yang Dilakukan Tanpa v. Long Term Notes III Through Private Placement
Melalui Penawaran Umum Bank Tabungan Bank Tabungan Negara 2022 Phase II
Negara Tahun 2022 Tahap II
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2022 dengan Year 2022 with a total nominal value of
jumlah nilai nominal sebesar Rp131.185. LTN Rp131,185. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 0.55%, payable every three months with
tahunan sebesar 0,55% yang dibayarkan tiap amortized principal and will mature on March
tiga bulanan berikut amortisasi pokok dan akan 28, 2037. The payment agent for LTN is
jatuh tempo pada tanggal 28 Maret 2037. PT Kustodian Sentral Efek Indonesia (KSEI).
PT Kustodian Sentral Efek Indonesia (KSEI) LTN were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
vi. Long Term Note IV Yang Dilakukan Tanpa vi. Long Term Notes IV Through Private Placement
Melalui Penawaran Umum Bank Tabungan Bank Tabungan Negara 2023 Phase I
Negara Tahun 2023 Tahap I
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2023 dengan Year 2023 with a total nominal value of
jumlah nilai nominal sebesar Rp35.898. LTN Rp35,898. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 0.55%, payable every three months with
tahunan sebesar 0,55% yang dibayarkan tiap amortized principal and will mature on April 28,
tiga bulanan berikut amortisasi pokok dan akan 2037. The payment agent for LTN is
jatuh tempo pada tanggal 28 April 2037. PT Kustodian Sentral Efek Indonesia (KSEI).
PT Kustodian Sentral Efek Indonesia (KSEI) LTN were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
166
Page 618
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
vii. Long Term Note IV Yang Dilakukan Tanpa vii. Long Term Notes IV Through Private Placement
Melalui Penawaran Umum Bank Tabungan Bank Tabungan Negara 2023 Phase II
Negara Tahun 2023 Tahap II
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2023 dengan Year 2023 with a total nominal value of
jumlah nilai nominal sebesar Rp404.745. LTN Rp404,745. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 1.37%, payable every three months with
tahunan sebesar 1,37% yang dibayarkan tiap amortized principal and will mature on
tiga bulanan berikut amortisasi pokok dan akan September 15, 2037. The payment agent for
jatuh tempo pada tanggal 15 September 2037. LTN is PT Kustodian Sentral Efek Indonesia
PT Kustodian Sentral Efek Indonesia (KSEI) (KSEI). LTN were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
viii. Long Term Note IV Yang Dilakukan Tanpa viii. Long Term Notes IV Through Private Placement
Melalui Penawaran Umum Bank Tabungan Bank Tabungan Negara 2023 Phase III
Negara Tahun 2023 Tahap III Seri A Series A
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2023 dengan Year 2023 with a total nominal value of
jumlah nilai nominal sebesar Rp6.242. LTN Rp6,242. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 0.55%, payable every three months with
tahunan sebesar 0,55% yang dibayarkan tiap amortized principal and will mature on
tiga bulanan berikut amortisasi pokok dan akan December 27, 2038. The payment agent for
jatuh tempo pada tanggal 27 Desember 2038. LTN is PT Kustodian Sentral Efek Indonesia
PT Kustodian Sentral Efek Indonesia (KSEI) (KSEI). LTN were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
167
Page 619
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
ix. Long Term Note IV Yang Dilakukan Tanpa ix. Long Term Notes IV Through Private Placement
Melalui Penawaran Umum Bank Tabungan Bank Tabungan Negara 2023 Phase III Series
Negara Tahun 2023 Tahap III Seri B B
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2023 dengan Year 2023 with a total nominal value of
jumlah nilai nominal sebesar Rp234.542. LTN Rp234,542. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 1.37%, payable every three months with
tahunan sebesar 1,37% yang dibayarkan tiap amortized principal and will mature on
tiga bulanan berikut amortisasi pokok dan akan December 27, 2037. The payment agent for
jatuh tempo pada tanggal 27 Desember 2037. LTN is PT Kustodian Sentral Efek Indonesia
PT Kustodian Sentral Efek Indonesia (KSEI) (KSEI). LTN were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
x. Long Term Note IV Yang Dilakukan Tanpa x. Long Term Notes IV Through Private
Melalui Penawaran Umum Bank Tabungan Placement Bank Tabungan Negara 2024 Phase
Negara Tahun 2024 Tahap IV IV
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2024 dengan Year 2024 with a total nominal value of
jumlah nilai nominal sebesar Rp203.351. LTN Rp203.351. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 1.37%, payable every three months with
tahunan sebesar 1,37% yang dibayarkan tiap amortized principal and will mature on August 7,
tiga bulanan berikut amortisasi pokok dan akan 2038. The payment agent for LTN is
jatuh tempo pada tanggal 7 Agustus 2038. PT Kustodian Sentral Efek Indonesia (KSEI).
PT Kustodian Sentral Efek Indonesia (KSEI) LTN were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
168
Page 620
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xi. Long Term Note IV Yang Dilakukan Tanpa xi. Long Term Notes IV Through Private
Melalui Penawaran Umum Bank Tabungan Placement Bank Tabungan Negara 2024 Phase
Negara Tahun 2024 Tahap V V
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2024 dengan Year 2024 with a total nominal value of
jumlah nilai nominal sebesar Rp312.678. LTN Rp312.678. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 1.37%, payable every three months with
tahunan sebesar 1,37% yang dibayarkan tiap amortized principal and will mature on
tiga bulanan berikut amortisasi pokok dan akan December 27, 2038. The payment agent for
jatuh tempo pada tanggal 27 Desember 2038. LTN is PT Kustodian Sentral Efek Indonesia
PT Kustodian Sentral Efek Indonesia (KSEI) (KSEI). LTN were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
xii. Long Term Note IV Yang Dilakukan Tanpa xii. Long Term Notes IV Through Private
Melalui Penawaran Umum Bank Tabungan Placement Bank Tabungan Negara 2024 Phase
Negara Tahun 2024 Tahap VI VI
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2024 dengan Year 2024 with a total nominal value of
jumlah nilai nominal sebesar Rp147.909. LTN Rp147.909. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 1.37%, payable every three months with
tahunan sebesar 1,37% yang dibayarkan tiap amortized principal and will mature on
tiga bulanan berikut amortisasi pokok dan akan December 23, 2038. The payment agent for
jatuh tempo pada tanggal 23 Desember 2038. LTN is PT Kustodian Sentral Efek Indonesia
PT Kustodian Sentral Efek Indonesia (KSEI) (KSEI). LTN were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
169
Page 621
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xiii. Sukuk Mudharabah Bank Tabungan Negara xiii. Sukuk Mudharabah Bank Tabungan Negara
Tahun 2023 Tahap I 2023 Phase I
Bank menerbitkan Sukuk Mudharabah Jangka The Bank issued Long Term Sukuk
Panjang Yang Dilakukan Tanpa Melalui Mudharabah Bank Tabungan Negara Through
Penawaran Umum Bank Tabungan Negara Private Placement Year 2023 Phase I with a
Tahun 2023 tahap I dengan jumlah nilai total nominal value of Rp92,553. Such Sukuk
nominal sebesar Rp92.553. Sukuk tersebut were issued at 100% of their nominal value with
diterbitkan senilai 100% dari nilai nominalnya a profit-sharing ratio of 11.00% which is
dengan dengan nisbah bagi hasil sebesar calculated from profit sharing income with
11,00% yang dihitung dari pendapatan bagi indication of an equivalent of 0.55%, payable
hasil dengan indikasi bagi hasil sebesar every year with amortized sukuk and will mature
ekuivalen sebesar 0,55% per tahun yang on October 28, 2036. The payment agent for
dibayarkan tiap tahun berikut amortisasi dana Sukuk is PT Kustodian Sentral Efek Indonesia
sukuk dan akan jatuh tempo pada tanggal 28 (KSEI). Sukuk were not rated.
Oktober 2036. PT Kustodian Sentral Efek
Indonesia (KSEI) bertindak sebagai agen
pembayaran. Sukuk ini tidak dilakukan
pemeringkatan.
Penerimaan bersih dari penerbitan Sukuk The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to Sharia finance Tabungan
pembiayaan Syariah Tabungan Perumahan Perumahan Rakyat (Sharia Tapera) loans.
Rakyat (Syariah Tapera).
xiv. Sukuk Mudharabah Bank Tabungan Negara xiv. Sukuk Mudharabah Bank Tabungan Negara
Tahun 2023 Tahap II 2023 Phase II
Bank menerbitkan Sukuk Mudharabah Jangka The Bank issued Long Term Sukuk
Panjang Yang Dilakukan Tanpa Melalui Mudharabah Bank Tabungan Negara Through
Penawaran Umum Bank Tabungan Negara Private Placement Year 2023 Phase II with a
Tahun 2023 tahap II dengan jumlah nilai total nominal value of Rp175,039. Such Sukuk
nominal sebesar Rp175.039. Sukuk tersebut were issued at 100% of their nominal value with
diterbitkan senilai 100% dari nilai nominalnya a profit-sharing ratio of 27.40% which is
dengan dengan nisbah bagi hasil sebesar calculated from profit sharing income with
27,40% yang dihitung dari pendapatan bagi indication of an equivalent of 1.37%, payable
hasil dengan indikasi bagi hasil sebesar every year with amortized sukuk and will mature
ekuivalen sebesar 1,37% yang dibayarkan tiap on December 27, 2036. The payment agent for
tahun berikut amortisasi dana sukuk dan akan Sukuk is PT Kustodian Sentral Efek Indonesia
jatuh tempo pada tanggal 27 Desember 2036. (KSEI). Sukuk were not rated.
PT Kustodian Sentral Efek Indonesia (KSEI)
bertindak sebagai agen pembayaran. Sukuk ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan Sukuk The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to Sharia finance Tabungan
pembiayaan Syariah Tabungan Perumahan Perumahan Rakyat (Sharia Tapera) loans.
Rakyat (Syariah Tapera).
170
Page 622
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xv. Sukuk Mudharabah Bank Tabungan Negara xv. Sukuk Mudharabah Bank Tabungan Negara
Tahun 2024 Tahap III 2024 Phase III
Bank menerbitkan Sukuk Mudharabah Jangka The Bank issued Long Term Sukuk
Panjang Yang Dilakukan Tanpa Melalui Mudharabah Bank Tabungan Negara Through
Penawaran Umum Bank Tabungan Negara Private Placement Year 2024 Phase III with a
Tahun 2024 tahap III dengan jumlah nilai total nominal value of Rp80,956. Such Sukuk
nominal sebesar Rp80.956. Sukuk tersebut were issued at 100% of their nominal value with
diterbitkan senilai 100% dari nilai nominalnya a profit-sharing ratio of 27.40% which is
dengan dengan nisbah bagi hasil sebesar calculated from profit sharing income with
27,40% yang dihitung dari pendapatan bagi indication of an equivalent of 1.37%, payable
hasil dengan indikasi bagi hasil sebesar every year with amortized sukuk and will mature
ekuivalen sebesar 1,37% yang dibayarkan tiap on December 27, 2037. The payment agent for
tahun berikut amortisasi dana sukuk dan akan Sukuk is PT Kustodian Sentral Efek Indonesia
jatuh tempo pada tanggal 27 Desember 2037. (KSEI). Sukuk were not rated.
PT Kustodian Sentral Efek Indonesia (KSEI)
bertindak sebagai agen pembayaran. Sukuk ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan Sukuk The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to Sharia finance Tabungan
pembiayaan Syariah Tabungan Perumahan Perumahan Rakyat (Sharia Tapera) loans.
Rakyat (Syariah Tapera).
xvi. Sukuk Mudharabah Bank Tabungan Negara xvi. Sukuk Mudharabah Bank Tabungan Negara
Tahun 2024 Tahap IV 2024 Phase IV
Bank menerbitkan Sukuk Mudharabah Jangka The Bank issued Long Term Sukuk
Panjang Yang Dilakukan Tanpa Melalui Mudharabah Bank Tabungan Negara Through
Penawaran Umum Bank Tabungan Negara Private Placement Year 2024 Phase III with a
Tahun 2024 tahap III dengan jumlah nilai total nominal value of Rp52,444. Such Sukuk
nominal sebesar Rp52.444. Sukuk tersebut were issued at 100% of their nominal value with
diterbitkan senilai 100% dari nilai nominalnya a profit-sharing ratio of 27.40% which is
dengan dengan nisbah bagi hasil sebesar calculated from profit sharing income with
27,40% yang dihitung dari pendapatan bagi indication of an equivalent of 1.37%, payable
hasil dengan indikasi bagi hasil sebesar every year with amortized sukuk and will mature
ekuivalen sebesar 1,37% yang dibayarkan tiap on September 23, 2038. The payment agent for
tahun berikut amortisasi dana sukuk dan akan Sukuk is PT. Kustodian Sentral Efek Indonesia
jatuh tempo pada tanggal 23 September 2038. (KSEI). Sukuk were not rated.
PT. Kustodian Sentral Efek Indonesia (KSEI)
bertindak sebagai agen pembayaran. Sukuk ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan Sukuk The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to Sharia finance Tabungan
pembiayaan Syariah Tabungan Perumahan Perumahan Rakyat (Sharia Tapera) loans.
Rakyat (Syariah Tapera).
171
Page 623
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xvii.Obligasi Berkelanjutan IV Tahap II xvii. Continuing Bonds IV Phase II
Bank menerbitkan Obligasi Berkelanjutan IV The Bank issued Continuing Bonds IV Phase II
BTN Tahap II Tahun 2022 dengan jumlah nilai of 2022 with a total nominal value of
nominal sebesar Rp1.000.000 yang terdaftar di Rp1,000,000, which are registered in the
Bursa Efek Indonesia (BEI). Obligasi tersebut Indonesia Stock Exchange (IDX). Such bonds
diterbitkan senilai 100% dari nilai nominalnya were issued at 100% of their nominal value with
dengan tingkat bunga tetap tahunan sebesar an annual fixed interest rates of 5.50% and
5,50% dan 6,00% yang dibayarkan tiap tiga 6.00%, payable every three months for
bulanan masing-masing untuk Obligasi Continuing Bonds IV Phase II Series A dan
Berkelanjutan IV Tahap II Seri A dan Seri B dan Series B, respectively, and will mature on May
akan jatuh tempo masing-masing pada tanggal 24, 2025 and May 24, 2027, respectively. The
24 Mei 2025 dan 24 Mei 2027. Penerbitan issuance of Continuing Bonds IV Phase II of
Obligasi Berkelanjutan IV Tahap II tahun 2022 2022 became effective based on Letter No. S-
tersebut telah dinyatakan efektif berdasarkan 211/D.04/2020 dated August 11, 2020 of the
surat Dewan Komisioner Otoritas Jasa Board of Commisioners of the Financial
Keuangan No.S-211/D.04/2020 tanggal 11 Services Authority.
Agustus 2020.
Penerimaan bersih dari penerbitan obligasi The net proceeds from the issuance of the
tersebut digunakan sebagai sumber bonds were used to finance loans. The rights of
pembiayaan kredit. Hak pemegang obligasi the bondholders rank paripassu, without
adalah paripassu tanpa hak preferen dengan preferential rights, with those of the Bank’s other
hak-hak kreditur Bank lainnya baik yang ada creditors for existing or future creditor rights,
sekarang maupun dikemudian hari, kecuali except for the Bank’s creditors’ rights which are
hak-hak kreditur Bank yang dijamin secara guaranteed specifically by the Bank’s existing or
khusus dengan kekayaan Bank baik yang telah future assets. The bonds are not included in the
ada maupun yang akan ada dikemudian hari. Government’s guarantee program on the
Obligasi ini tidak termasuk dalam program obligations of commercial banks.
jaminan Pemerintah terhadap kewajiban
pembayaran bank umum.
Pada tanggal 31 Desember 2024, 2023, dan As of December 31, 2024, 2023, and 2022,
2022, Obligasi Berkelanjutan IV BTN Tahap II Continuing Bonds IV Phase II were rated idAA+,
masing-masing mendapat penilaian peringkat idAA+, and idAA by PT Fitch Ratings Indonesia.
idAA+, idAA+, dan idAA dari PT Fitch Ratings
Indonesia.
The trustee for Continuing Bonds IV Phase II is
Bertindak sebagai wali amanat Obligasi PT Bank Pembangunan Daerah Jawa Barat
Berkelanjutan IV Tahap II adalah PT Bank dan Banten Tbk.
Pembangunan Daerah Jawa Barat dan Banten
Tbk.
172
Page 624
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xviii. Obligasi Berkelanjutan IV Tahap I xviii. Continuing Bonds IV Phase I
Bank menerbitkan Obligasi Berkelanjutan IV The Bank issued Continuing Bonds IV Phase I
BTN Tahap I Tahun 2020 dengan jumlah nilai of 2020 with a total nominal value of
nominal sebesar Rp1.500.000 yang terdaftar Rp1,500,000, which are registered in the
di Bursa Efek Indonesia (BEI). Obligasi Indonesia Stock Exchange (IDX). Such bonds
tersebut diterbitkan senilai 100% dari nilai were issued at 100% of their nominal value with
nominalnya dengan tingkat bunga tetap an annual fixed interest rates of 6.75%, 7.80%
tahunan sebesar 6,75%, 7,80% dan 8,40% and 8.40%, payable every three months for
yang dibayarkan tiap tiga bulanan masing- Continuing Bonds IV Phase I Series A, Series B
masing untuk Obligasi Berkelanjutan IV and Series C, respectively, and will mature on
Tahap I Seri A, Seri B dan Seri C dan akan August 29, 2021, August 19, 2023, and August
jatuh tempo masing-masing pada tanggal 29 19, 2025, respectively. The issuance of
Agustus 2021, 19 Agustus 2023, dan Continuing Bonds IV Phase I of 2020 became
19 Agustus 2025. Penerbitan Obligasi effective based on Letter No. S-211/D.04/2020
Berkelanjutan IV Tahap I tahun 2020 tersebut dated August 11, 2020 of the Board of
telah dinyatakan efektif berdasarkan surat Commisioners of the Financial Services
Dewan Komisioner Otoritas Jasa Keuangan Authority.
No.S-211/D.04/2020 tanggal 11 Agustus
2020.
Penerimaan bersih dari penerbitan obligasi The net proceeds from the issuance of the
tersebut digunakan sebagai sumber bonds were used to finance loans. The rights of
pembiayaan kredit. Hak pemegang obligasi the bondholders rank paripassu, without
adalah paripassu tanpa hak preferen dengan preferential rights, with those of the Bank’s other
hak-hak kreditur Bank lainnya baik yang ada creditors for existing or future creditor rights,
sekarang maupun dikemudian hari, kecuali except for the Bank’s creditors’ rights which are
hak-hak kreditur Bank yang dijamin secara guaranteed specifically by the Bank’s existing or
khusus dengan kekayaan Bank baik yang future assets. The bonds are not included in the
telah ada maupun yang akan ada dikemudian Government’s guarantee program on the
hari. Obligasi ini tidak termasuk dalam obligations of commercial banks.
program jaminan Pemerintah terhadap
kewajiban pembayaran bank umum.
As of December 31, 2024, 2023, and 2022,
Pada tanggal 31 Desember 2024, 2023, dan Continuing Bonds IV Phase I were rated idAA+,
2022, Obligasi Berkelanjutan IV BTN Tahap I idAA+, and idAA by PT Fitch Ratings Indonesia,
masing-masing mendapat penilaian peringkat respectively.
idAA+, idAA+, dan idAA dari PT Fitch Ratings
Indonesia.
The trustee for Continuing Bonds IV Phase I is
Bertindak sebagai wali amanat Obligasi PT Bank Pembangunan Daerah Jawa Barat
Berkelanjutan IV Tahap I adalah PT Bank dan Banten Tbk.
Pembangunan Daerah Jawa Barat dan
Banten Tbk.
Sampai tanggal 31 Desember 2024, Obligasi Until December 31, 2024, Continuing Bonds IV
Berkelanjutan IV Tahap I Seri A dan B telah Phase I Series A and B has been fully paid by
dilunasi oleh Bank pada tanggal jatuh tempo. the Bank on the maturity date.
173
Page 625
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xix.Obligasi Berkelanjutan III Tahap II xix. Continuing Bonds III Phase II
Bank menerbitkan Obligasi Berkelanjutan III The Bank issued Continuing Bonds III Phase II
BTN Tahap II Tahun 2019 dengan jumlah nilai of 2019 with a total nominal value of
nominal sebesar Rp4.144.000 yang terdaftar di Rp4,144,000, which are registered in the
Bursa Efek Indonesia (BEI). Obligasi tersebut Indonesia Stock Exchange (IDX). Such bonds
diterbitkan senilai 100% dari nilai nominalnya were issued at 100% of their nominal value with
dengan tingkat bunga tetap tahunan sebesar an annual fixed interest rates of 7.75%, 8.75%
7,75%, 8,75% dan 9,00% yang dibayarkan tiap and 9.00%, payable every three months for
tiga bulanan masing-masing untuk Obligasi Continuing Bonds III Phase II Series A, Series
Berkelanjutan III Tahap II Seri A, Seri B dan B and Series C, respectively, and will mature on
Seri C dan akan jatuh tempo masing-masing July 8, 2020, June 28, 2022, and June 28,
pada tanggal 8 Juli 2020, 28 Juni 2022, dan 2024, respectively. The issuance of Continuing
28 Juni 2024. Penerbitan Obligasi Bonds III Phase II of 2019 became effective
Berkelanjutan III Tahap II tahun 2019 tersebut based on Letter No. S-352/D.04/2017 dated
telah dinyatakan efektif berdasarkan surat June 22, 2017 of the Board of Commisioners of
Dewan Komisioner Otoritas Jasa Keuangan the Financial Services Authority.
No. S-352/D.04/ 2017 tanggal 22 Juni 2017.
Penerimaan bersih dari penerbitan obligasi The net proceeds from the issuance of the
tersebut digunakan sebagai sumber bonds were used to finance loans. The rights of
pembiayaan kredit. Hak pemegang obligasi the bondholders rank paripassu, without
adalah paripassu tanpa hak preferen dengan preferential rights, with those of the Bank’s other
hak-hak kreditur Bank lainnya baik yang ada creditors for existing or future creditor rights,
sekarang maupun dikemudian hari, kecuali except for the Bank’s creditors’ rights which are
hak-hak kreditur Bank yang dijamin secara guaranteed specifically by the Bank’s existing or
khusus dengan kekayaan Bank baik yang telah future assets. The bonds are not included in the
ada maupun yang akan ada dikemudian hari. Government’s guarantee program on the
Obligasi ini tidak termasuk dalam program obligations of commercial banks.
jaminan Pemerintah terhadap kewajiban
pembayaran bank umum.
Pada tanggal 31 Desember 2024, 2023, dan As of December 31, 2024, 2023 and
2022, Obligasi Berkelanjutan III BTN Tahap II 2022, Continuing Bonds III Phase II were rated
masing-masing mendapat penilaian peringkat idAA+, idAA+, and idAA by PT Fitch Ratings
idAA+, idAA+, dan idAA dari PT Fitch Ratings Indonesia, respectively.
Indonesia.
Bertindak sebagai wali amanat Obligasi The trustee for Continuing Bonds III Phase II is
Berkelanjutan III Tahap II adalah PT Bank PT Bank Mega Tbk.
Mega Tbk.
Sampai tanggal 31 Desember 2024, Obligasi Until December 31, 2024, Continuing Bonds III
Berkelanjutan III Tahap II Seri A, Seri B dan Phase II Series A, Series B and Series C has
Seri C telah dilunasi oleh Bank pada tanggal been fully paid by the Bank on the maturity date.
jatuh tempo.
174
Page 626
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xx. Obligasi Berkelanjutan III Tahap I xx. Continuing Bonds III Phase I
Bank menerbitkan Obligasi Berkelanjutan III The Bank issued Continuing Bonds III Phase I
BTN Tahap I Tahun 2017 dengan jumlah nilai of 2017 with a total nominal value of
nominal sebesar Rp5.000.000 yang terdaftar di Rp5,000,000, which are registered in the
Bursa Efek Indonesia (BEI). Obligasi tersebut Indonesia Stock Exchange (IDX). Such bonds
diterbitkan senilai 100% dari nilai nominalnya were issued at 100% of their nominal value with
dengan tingkat bunga tetap tahunan sebesar an annual fixed interest rates of 8.30%, 8.50%,
8,30%, 8,50%, 8,70% dan 8,90% yang 8.70% and 8.90%, payable every three months
dibayarkan tiap tiga bulanan masing-masing for Continuing Bonds III Phase I Series A,
untuk Obligasi Berkelanjutan III Tahap I Seri A, Series B, Series C and Series D, respectively,
Seri B, Seri C dan Seri D dan akan jatuh tempo and will mature on July 13, 2020, July 13, 2022,
masing-masing pada tanggal 13 Juli 2020, 13 July 13, 2024 and July 13, 2027, respectively.
Juli 2022, 13 Juli 2024 dan 13 Juli 2027. The issuance of Continuing Bonds III Phase I of
Penerbitan Obligasi Berkelanjutan III Tahap I 2017 became effective based on Letter No. S-
tahun 2017 tersebut telah dinyatakan efektif 352/D.04/2017 dated June 22, 2017 of the
berdasarkan surat Dewan Komisioner Otoritas Board of Commisioners the Financial Services
Jasa Keuangan No. S-352/D.04/2017 tanggal Authority.
22 Juni 2017.
Penerimaan bersih dari penerbitan obligasi The net proceeds from the issuance of the
tersebut digunakan sebagai sumber bonds were used to finance loans. The rights of
pembiayaan kredit. Hak pemegang obligasi the bondholders rank paripassu, without
adalah paripassu tanpa hak preferen dengan preferential rights, with those of the Bank’s other
hak-hak kreditur Bank lainnya baik yang ada creditors for existing or future creditor rights,
sekarang maupun dikemudian hari, kecuali hak- except for the Bank’s creditors’ rights which are
hak kreditur Bank yang dijamin secara khusus guaranteed specifically by the Bank’s existing or
dengan kekayaan Bank baik yang telah ada future assets. The bonds are not included in the
maupun yang akan ada dikemudian hari. Government’s guarantee program on the
Obligasi ini tidak termasuk dalam program obligations of commercial banks.
jaminan Pemerintah terhadap kewajiban
pembayaran bank umum.
Pada tanggal 31 Desember 2024, 2023, dan As of December 31, 2024, 2023, and 2022,
2022, Obligasi Berkelanjutan III BTN Tahap I Continuing Bonds III Phase I were rated idAA+,
masing-masing mendapat penilaian peringkat idAA+, and idAA by PT Fitch Ratings Indonesia,
idAA+, idAA+, and idAA dari PT Fitch Ratings respectively.
Indonesia.
Bertindak sebagai wali amanat Obligasi The trustee for Continuing Bonds III Phase I is
Berkelanjutan III Tahap I adalah PT Bank PT Bank Mandiri (Persero) Tbk.
Mandiri (Persero) Tbk.
Sampai tanggal 31 Desember 2024, Obligasi Until December 31, 2024, Continuing Bonds III
Berkelanjutan III Tahap I Seri A, Seri B, dan Seri Phase I Series A and Series B, and Series C
C telah dilunasi oleh Bank pada tanggal jatuh has been fully paid by the Bank on the maturity
tempo. date.
175
Page 627
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xxi. Obligasi Berkelanjutan II Tahap I xxi. Continuing Bonds II Phase I
Bank menerbitkan Obligasi Berkelanjutan II The Bank issued Continuing Bonds II Phase I of
Tahap I Tahun 2015 dengan jumlah nilai 2015 with a total nominal value of Rp3,000,000,
nominal sebesar Rp3.000.000 yang terdaftar which are registered in the Indonesia Stock
di Bursa Efek Indonesia (BEI). Obligasi Exchange (IDX). Such bonds were issued at
tersebut diterbitkan senilai 100% dari nilai 100% of their nominal value with an annual
nominalnya dengan tingkat bunga tetap fixed interest rates of 9.63%, 9.88%, 10.00%
tahunan sebesar 9,63%, 9,88%, 10,00% dan and 10.50%, payable every three months for
10,50% yang dibayarkan tiap tiga bulanan Continuing Bonds II Phase I Series A, Series B,
masing-masing untuk Obligasi Berkelanjutan Series C and Series D, respectively, and will
II Tahap I Seri A, Seri B, Seri C dan Seri D mature on July 8, 2018, July 8, 2020, July 8,
dan akan jatuh tempo masing-masing pada 2022 and July 8, 2025, respectively. The
tanggal 8 Juli 2018, 8 Juli 2020, 8 Juli 2022 issuance of Continuing Bonds II Phase I of 2015
dan 8 Juli 2025. Penerbitan Obligasi became effective based on Letter No. S-
Berkelanjutan II Tahap I tahun 2015 tersebut 207/D.04/2015 dated June 30, 2015 of the
telah dinyatakan efektif berdasarkan surat Board of Commisioners of the Financial
Dewan Komisioner Otoritas Jasa Keuangan Services Authority.
No. S-207/D.04/2015 tanggal 30 Juni 2015.
Penerimaan bersih dari penerbitan obligasi The net proceeds from the issuance of the
tersebut digunakan sebagai sumber bonds were used to finance loans. The rights of
pembiayaan kredit. Hak pemegang obligasi the bondholders rank paripassu, without
adalah paripassu tanpa hak preferen dengan preferential rights, with those of the Bank’s
hak-hak kreditur Bank lainnya baik yang ada other creditors for existing or future creditor
sekarang maupun dikemudian hari, kecuali rights, except for the Bank’s creditors’ rights
hak-hak kreditur Bank yang dijamin secara which are guaranteed specifically by the Bank’s
khusus dengan kekayaan Bank baik yang existing or future assets. The bonds are not
telah ada maupun yang akan ada dikemudian included in the Government’s guarantee
hari. Obligasi ini tidak termasuk dalam program on the obligations of commercial
program jaminan Pemerintah terhadap banks.
kewajiban pembayaran bank umum.
Pada tanggal 31 Desember 2024, 2023, and As of December 31, 2024, 2023, and 2022,
2022 Obligasi Berkelanjutan II Tahap I Continuing Bonds II Phase I were rated idAA+,
masing-masing mendapat penilaian peringkat idAA+, and idAA by PT Fitch Ratings Indonesia,
idAA+, idAA+, dan idAA dari PT Fitch Ratings respectively.
Indonesia.
Bertindak sebagai wali amanat Obligasi The trustee for Continuing Bonds II Phase I is
Berkelanjutan II Tahap I adalah PT Bank Mega Tbk.
PT Bank Mega Tbk.
Sampai tanggal 31 Desember 2024, Obligasi Until December 31, 2024, Continuing Bonds II
Berkelanjutan II Tahap I Seri A, Seri B dan Phase I Series A, Series B and Series C has
Seri C telah dilunasi oleh Bank pada tanggal been fully paid by the Bank on the maturity date
jatuh tempo.
176
Page 628
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xxii. Obligasi Berkelanjutan I Tahap II xxii. Continuing Bonds I Phase II
Bank menerbitkan Obligasi Berkelanjutan I The Bank issued Continuing Bonds I Phase II
Tahap II Tahun 2013 dengan jumlah nilai 2013 with a total nominal value of Rp2,000,000,
nominal sebesar Rp2.000.000 yang terdaftar di which are registered in the Indonesia Stock
Bursa Efek Indonesia (BEI). Obligasi tersebut Exchange (IDX). Such bonds were issued at
diterbitkan senilai 100% dari nilai nominalnya 100% of their nominal value with an annual fixed
dengan tingkat bunga tetap tahunan sebesar interest rate of 7.90%, payable every three
7,90% yang dibayarkan tiap tiga bulanan dan months and are due on March 27, 2023. The
akan jatuh tempo pada tanggal 27 Maret 2023. issuance of Continuing Bonds I Phase II of 2013
Penerbitan Obligasi Berkelanjutan I Tahap II became effective based on Letter
tahun 2013 tersebut telah dinyatakan efektif No. S-6349/BL/2012 dated May 28, 2012 of the
berdasarkan surat Ketua BAPEPAM-LK No. S- Chairman of BAPEPAM-LK.
6349/BL/2012 tanggal 28 Mei 2012.
Penerimaan bersih dari penerbitan obligasi The net proceeds from the issuance of the
tersebut digunakan sebagai sumber bonds were used to finance loans. The rights of
pembiayaan kredit. Hak pemegang obligasi the bondholders rank paripassu, without
adalah paripassu tanpa hak preferen dengan preferential rights, with those of the Bank’s other
hak-hak kreditur Bank lainnya baik yang ada creditors for existing or future creditor rights,
sekarang maupun di kemudian hari, kecuali except for the Bank’s creditors’ rights which are
hak-hak kreditur Bank yang dijamin secara guaranteed specifically by the Bank’s existing or
khusus dengan kekayaan Bank baik yang telah future assets. The bonds are not secured by
ada maupun yang akan ada di kemudian hari. specific collateral, but are secured by all assets
Obligasi ini tidak dijamin dengan jaminan of the Bank, both movable and immovable, and
khusus, tetapi dijamin dengan seluruh harta those that are existing and will exist in the future,
kekayaan Bank, baik barang bergerak maupun which are attributable to the Bank’s
barang tidak bergerak, baik yang telah ada bondholders.
maupun yang akan ada di kemudian hari
menjadi jaminan bagi pemegang obligasi.
Pada tanggal 31 Desember 2022, Obligasi As of December 31, 2022, Continuing Bonds I
Berkelanjutan I BTN Tahap II mendapat Phase II were rated idAA by PT Fitch Ratings
penilaian peringkat idAA dari PT Fitch Ratings Indonesia.
Indonesia.
Pada tanggal 12 Oktober 2020, Bank As of October 12, 2020, the Bank bought back
melakukan pembelian kembali Obligasi I Tahap BTN Continuing Bonds I Phase II Bonds for
II dengan nilai nominal sebesar Rp75.000 nominal value of Rp75,000 with repurchased
dengan harga beli Rp76.620. Pada tanggal 27 price of Rp76,620. As of May 27, 2022, the Bank
Mei 2022, Bank melakukan penjualan kembali resell BTN Continuing Bonds I Phase II Bonds
Obligasi I Tahap II dengan nilai nominal for nominal value of Rp75,000 with reselling
sebesar Rp75.000 dengan harga jual price of Rp77,250.
Rp77.250.
Bertindak sebagai wali amanat Obligasi The trustee for Continuing Bonds I Phase II is
Berkelanjutan I BTN Tahap II adalah PT Bank Mega Tbk.
PT Bank Mega Tbk.
Sampai tanggal 31 Desember 2024, Obligasi Until December 31, 2024, Continuing Bonds I
Berkelanjutan I Tahap II Tahun 2023 telah Phase II 2023 has been fully paid by the Bank
dilunasi oleh Bank pada tanggal jatuh tempo. on the maturity date.
177
Page 629
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. SURAT-SURAT BERHARGA YANG 24. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xviii. Negotiable Certificate of Deposits xviii. Negotiable Certificate of Deposits
Pada tanggal 20 Oktober 2023, Bank On October 20, 2023, Bank issued Negotiable
menerbitkan Negotiable Certificate of Certificate of Deposits (NCD) Phase I with
Deposits (NCD) Tahap I dengan nilai pokok principal value amounted to Rp1,500,000
sebesar Rp1.500.000 dalam 3 (tiga) seri within 3 (three) series as follows:
sebagai berikut:
Seri A: Nilai pokok NCD sebesar A Series: NCD principal value amounted to
Rp500.000 dengan tingkat bunga tetap Rp500,000 with a fixed interest rate of
sebesar 6,40% per tahun, untuk jangka 6.40% per annum, for 181 (one hundred
waktu 181 (seratus delapan puluh satu) and eighty one) days period and will mature
hari dan akan jatuh tempo pada tanggal on April 17, 2024. The NCD were issued at
17 April 2024. NCD tersebut diterbitkan 96.90%. Until December 31, 2024, Series
sebesar 96,90%. Sampai tanggal 31 A NCDs have been fully paid by the Bank
Desember 2024, NCD Seri A telah dilunasi on the maturity date.
oleh Bank pada tanggal jatuh tempo.
Seri B: Nilai pokok NCD sebesar Rp70.000 B Series: NCD principal value amounted to
dengan tingkat bunga tetap sebesar 6,45% Rp70,000 with a fixed interest rate of
per tahun, untuk jangka waktu 270 (dua 6.45% per annum, for 270 (two hundred
ratus tujuh puluh) hari dan akan jatuh seventy) days period and will mature on
tempo pada tanggal 16 Juli 2024. NCD July 16, 2024. The NCD were issued at
tersebut diterbitkan sebesar 95,39%. 95.39%. Until December 31, 2024, Series
Sampai tanggal 31 Desember 2024, NCD B NCDs have been fully paid by the Bank
Seri B telah dilunasi oleh Bank pada on the maturity date.
tanggal jatuh tempo.
Seri C: Nilai pokok NCD sebesar C Series: NCD principal value amounted to
Rp930.000 dengan tingkat bunga tetap Rp930,000 with a fixed interest rate of
sebesar 6,53% per tahun, untuk jangka 6.53% per annum, for 365 (three hundred
waktu 365 (tiga ratus enam puluh lima) hari sixty five) days period and will mature on
dan akan jatuh tempo pada tanggal 21 October 21, 2024. The NCD were issued at
Oktober 2024. NCD tersebut diterbitkan 93.76%. Until December 31, 2024, Series
sebesar 93,76%. Sampai tanggal 31 C NCDs have been fully paid by the Bank
Desember 2024, NCD Seri C telah dilunasi on the maturity date.
oleh Bank pada tanggal jatuh tempo.
25. PINJAMAN YANG DITERIMA 25. FUND BORROWINGS
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Pihak Ketiga Third Parties
Rupiah Rupiah
PT Bank Central Asia Tbk 7.419.753 8.418.879 4.418.075 PT Bank Central Asia Tbk
PT Bank Danamon Indonesia Tbk 1.999.951 2.000.000 2.000.000 PT Bank Danamon Indonesia Tbk
Citibank N.A., Jakarta - 139.861 139.483 Citibank N.A., Jakarta
9.419.704 10.558.740 6.557.558
Mata Uang Asing Foreign Currency
Japan International Japan International
Cooperation Agency 713.155 750.059 807.762 Cooperation Agency
10.132.859 11.308.799 7.365.320
Pihak Berelasi (Catatan 44) Related Parties (Note 44)
Rupiah Rupiah
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) 23.352.225 22.453.290 17.455.685 (Persero)
23.352.225 22.453.290 17.455.685
Total 33.485.084 33.762.089 24.821.005 Total
178
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
a. Pinjaman dari PT Bank Central Asia Tbk a. Loan from PT Bank Central Asia Tbk
Akun ini merupakan fasilitas pinjaman yang This account represents loan facility obtained
diperoleh dari PT Bank Central Asia Tbk from PT Bank Central Asia Tbk which is
ditujukan untuk pembiayaan Kredit Pemilikan intended to Finance Housing Loans (KPR) of
Rumah (KPR) kepada debitur Bank. the Bank’s debtors.
Bank memperoleh pinjaman dari PT Bank The Bank obtained loan from with PT Bank
Central Asia Tbk berdasarkan Perjanjian Central Asia Tbk based on loan agreement
Kredit No. 16 tanggal 19 Desember 2024 yang No. 16 dated December 19, 2024 consist of:
terdiri dari:
Term Loan sebesar Rp3 triliun (angka The Term Loan amounting Rp3 trillion
penuh) yang memiliki bunga tetap sebesar (full amount) with fixed interest rate 7,00%
7,00% dengan jangka waktu selama with 9 months period which will mature on
9 bulan yang akan jatuh tempo pada September 20, 2025.
20 September 2025.
Sebelumnya, Bank juga memiliki perjanjian Previously, Bank also has loan agreement with
pinjaman dengan PT Bank Central Asia Tbk PT Bank Central Asia Tbk that has been
yang telah mengalami beberapa kali amended several times. The last amendment
perubahan. Perubahan terakhir was documented under the loan agreement No.
didokumentasikan dalam Perjanjian 417 dated December 3, 2024 consist of:
Kredit No. 417 tanggal 3 Desember 2024 yang
terdiri dari:
Perpanjangan jangka waktu Term Loan V The Term Loan V the loan were extended
selama 12 bulan sebesar Rp4 triliun (angka for 12 months amounting Rp4 trillion
penuh) yang memiliki bunga tetap sebesar (full amount) with fixed interest rate 6.75%
6,75% yang akan jatuh tempo pada tanggal and will mature on December 6, 2025
6 Desember 2025.
Mengubah penyebutan “fasilitas Term Loan Amended “Term Loan Facility V” to “Term
V” menjadi “fasilitas Term Loan” Loan Facility”
Bank memperoleh pinjaman dari PT Bank The Bank obtained loan from with PT Bank
Central Asia Tbk berdasarkan Perjanjian Central Asia Tbk based on loan agreement
Kredit No. 11 tanggal 6 Desember 2023 yang No. 11 dated December 6, 2023 consist of:
terdiri dari:
Term Loan II dan III yang dilakukan The Term Loan II, and III the loan were
perpanjangan selama 36 bulan atas extended for 36 months, for each Rp1 trillion
pinjaman tersebut sebesar masing-masing (full amount) with fixed interest rate are
Rp1 triliun (angka penuh) yang memiliki 5.50% per annum and will mature on
bunga tetap sebesar masing-masing 5,50% June 21, 2024 and June 14, 2024,
dan akan jatuh tempo masing-masing pada respectively.
tanggal 21 Juni 2024 dan 14 Juni 2024.
Bank telah melakukan pelunasan atas The Bank has fully repaid the loan at
pinjaman tersebut saat jatuh tempo pada maturity date on June 21, 2024 and
tanggal 21 Juni 2024 dan 14 Juni 2024 June 14, 2024 for each amounting to Rp1
masing - masing sebesar Rp1 triliun (angka trillion (full amount).
penuh).
179
Page 631
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
a. Pinjaman dari PT Bank Central Asia Tbk a. Loan from PT Bank Central Asia Tbk (continued)
(lanjutan)
Term Loan IV sebesar Rp2 triliun (angka The Term Loan IV amounting Rp2 trillion
penuh) yang memiliki bunga tetap sebesar (full amount) with fixed interest rate 5.50%
5,50% dengan jangka waktu selama with 36 months period which will mature
36 bulan yang akan jatuh tempo masing- amounting Rp1 trillion (full amount) on April
masing sebesar Rp1 triliun (angka penuh) 25, 2024 and amounting Rp1 trillion (full
pada 25 April 2024 dan sebesar Rp1 triliun amount) on May 8, 2024, respectively.
(angka penuh) pada 8 Mei 2024.
Bank telah melakukan pelunasan atas The Bank has fully repaid the loan at
pinjaman tersebut saat jatuh tempo pada maturity date on April 25, 2024 and May 8,
tanggal 25 April dan 8 Mei 2024 masing- 2024 for each amounting to Rp1 trillion (full
masing sebesar Rp1 triliun (angka penuh). amount).
Term Loan V sebesar Rp4 triliun (angka The Term Loan V amounting Rp4 trillion (full
penuh) yang memiliki bunga tetap sebesar amount) with fixed interest rate 6.75% with
6,75% dengan jangka waktu selama 12 12 months period which will mature on
bulan dan akan jatuh tempo pada 6 December 6, 2024.
Desember 2024.
Pada tanggal 18 Mei 2022, Bank On May 18, 2022, the Bank received loan from
mendapatkan pinjaman dari PT Bank Central PT Bank Central Asia Tbk with plafond
Asia Tbk Jakarta sebesar Rp420 miliar amounting to Rp420 billion (full amount) with
(angka penuh) yang memiliki bunga tetap fixed interest rate of 5.23% and will mature on
sebesar 5,23% dan jatuh tempo pada 18 Mei May 18, 2025.
2025.
Persyaratan-persyaratan penting dalam The significant requirements in the Bank’s loan
perjanjian pinjaman Bank antara lain: agreement include the following:
Rasio Non Performing Loan (NPL) Bruto Gross Non Performing Loan (NPL) ratio
tidak melebihi 6% shall not exceed 6%
Menjaga Rasio Non Performing Loan Maintain Net Non Performing Loan (NPL)
(NPL) Neto sesuai dengan ketentuan yang ratio to comply in accordance with
berlaku regulations
Capital Adequacy Ratio (CAR) minimal Capital Adequacy Ratio (CAR) is
12% minimum at least 12%
Laba bersih tahun berjalan dengan angka Net income for the current year with
positif positive numbers
Nilai Liquidity Coverage Ratio minimal Liquidity Coverage Ratio minimum 100%
sebesar 100%
Rasio cakupan Non Performing Loan Non Performing Loan (NPL) coverage
(NPL) tidak kurang dari 100% minimum 100%
Rasio eksposur kredit tidak melebihi 40% Open credit exposure ratio shall not
exceed than 40%
b. Pinjaman dari Citibank N.A., Jakarta b. Loan from Citibank N.A., Jakarta
Akun ini merupakan fasilitas pinjaman yang This account represents loan facility obtained
diperoleh dari Citibank N.A., Jakarta ditujukan from Citibank N.A., Jakarta which is intended to
untuk mendukung Bank dalam menyalurkan support Banks in the context of selling housing
kredit pemilikan rumah di Indonesia. loans in Indonesia.
Pada tanggal 18 Mei 2022, Bank mendapatkan On May 18, 2022, the Bank received
pinjaman sindikasi sebesar Rp140 miliar (angka syndicated loan with plafond amounting to
penuh) yang memiliki bunga tetap sebesar Rp140 billion (full amount) with fixed interest
4,70% dan jatuh tempo pada rate of 4.70% and will mature on May 18, 2024,
18 Mei 2024. respectively.
180
Page 632
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
b. Pinjaman dari Citibank N.A., Jakarta (lanjutan) b. Loan from Citibank N.A., Jakarta (continued)
Persyaratan-persyaratan penting dalam The significant requirements in the Bank’s loan
perjanjian pinjaman Bank antara lain: agreement include the following:
Rasio Non Performing Loan (NPL) Bruto Gross Non Performing Loan (NPL) ratio
tidak melebihi 6% shall not exceed 6%
Menjaga Rasio Non Performing Loan (NPL) Maintain Net Non Performing Loan (NPL)
Neto sesuai dengan ketentuan yang berlaku ratio to comply in accordance with
regulations
Capital Adequacy Ratio (CAR) minimal 12% Capital Adequacy Ratio (CAR) is
minimum at least 12%
Laba bersih tahun berjalan dengan angka Net income for the current year with
positif positive numbers
Nilai Liquidity Coverage Ratio minimal Liquidity Coverage Ratio minimum 100%
sebesar 100%
Rasio cakupan Non Performing Loan (NPL) Non Performing Loan (NPL) coverage
tidak kurang dari 100% minimum 100%
Rasio eksposur kredit tidak melebihi 40% Open credit exposure ratio shall not
exceed than 40%
Bank telah melakukan pelunasan atas The Bank has fully repaid the loan at maturity
pinjaman tersebut saat jatuh tempo pada 18 date on May 18, 2024 amounting to Rp140
Mei 2024 masing-masing sebesar Rp140 miliar billion (full amount).
(angka penuh).
c. Pinjaman dari Japan International Cooperation c. Loan from Japan International Cooperation
Agency Agency
Akun ini merupakan fasilitas pinjaman yang This account represents loan facility obtained
diperoleh dari Japan International Cooperation from Japan International Cooperation Agency
Agency ditujukan untuk mendukung penyaluran which is intended to support distributing
kredit kepemilikan rumah untuk masyarakat housing loans for low and middle income
berpenghasilan rendah dan menengah di communities in Indonesia.
Indonesia.
Pada tanggal 18 Mei 2022, Bank mendapatkan On May 18, 2022, the Bank received loan with
pinjaman dengan plafon sebesar JPY 7 miliar plafond amounting to JPY 7 billion (full amount)
(angka penuh) atau ekuivalen Rp765.590 or the equivalent to Rp765,590 with fixed
dengan bunga tetap sebesar 0,90% dan jatuh interest rate of 0.90% and will mature on May
tempo pada tanggal 10 Mei 2027. 10, 2027, respectively.
Persyaratan-persyaratan penting dalam The significant requirements in the Bank’s loan
perjanjian pinjaman Bank antara lain: agreement include the following:
Rasio Non Performing Loan (NPL) Gross Non Performing Loan (NPL)
Bruto tidak melebihi 6% ratio shall not exceed 6%
Capital Adequacy Ratio (CAR) Capital Adequacy Ratio (CAR) is
minimal 12% minimum at least 12%
Net income for the current year with
Laba bersih tahun berjalan dengan positive numbers
angka positif Liquidity Coverage Ratio minimum
Nilai Liquidity Coverage Ratio minimal 100%
sebesar 100%
Rasio cakupan Non Performing Loan Non Performing Loan (NPL) coverage
(NPL) tidak kurang dari 100% minimum 100%
Rasio eksposur kredit tidak melebihi Open credit exposure ratio shall not
46% exceed than 46%
181
Page 633
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
d. Pinjaman dari PT Bank Danamon Indonesia d. Loan from PT Bank Danamon Indonesia Tbk
Tbk
Akun ini merupakan fasilitas pinjaman yang This account represents loan facility obtained
diperoleh dari PT Bank Danamon Indonesia from PT Bank Danamon Indonesia Tbk which is
Tbk ditujukan untuk mendukung intended to support the business and
pengembangan bisnis dan operasional Bank. operational development of the Bank.
Berdasarkan Perjanjian Kredit The loan agreement with PT Bank Danamon
No. 108/PP/EB/0121 tanggal 17 Februari 2021, Indonesia Tbk has been amended several
Bank mendapatkan pinjaman bilateral dengan times. The last amendment was documented
plafon sebesar masing-masing Rp500 miliar under the loan agreement
(angka penuh), Rp500 miliar (angka penuh) No. 108/PP/EB/0121 dated February 17, 2021,
dan Rp1.000 miliar (angka penuh) dengan the Bank received a loan with plafond amounting
bunga tetap sebesar masing-masing 5,75% dan for each Rp500 billion (full amount), Rp500
jatuh tempo masing-masing pada tanggal 22 billion (full amount) and Rp1,000 billion (full
Agustus 2023, 25 September 2023 dan 24 amount) with fixed interest rate for each 5.75%
Desember 2023. and will mature on August 22, 2023, September
25, 2023 and December 24, 2023, respectively.
Persyaratan-persyaratan penting dalam The significant requirements in the Bank’s loan
perjanjian pinjaman Bank antara lain: agreement include the following:
Mempertahankan minimum Capital Capital Adequacy Ratio (CAR) minimum is
Adequacy Ratio CAR sesuai dengan in accordance with the provisions of the
ketentuan regulator yang berlaku applicable regulator under
Non-Performing Loan (NPL) ratio in
Rasio Non-Performing Loan (NPL) sesuai accordance with the provisions of the
dengan ketentuan regulator yang berlaku applicable regulator.
Liquidity Coverage Ratio minimum is in
Nilai Liquidity Coverage Ratio sesuai accordance with the provisions of the
dengan ketentuan regulator yang berlaku applicable regulator
Bank telah melakukan pelunasan atas pinjaman The Bank has fully repaid the loan at maturity
tersebut saat jatuh tempo pada tanggal 22 date on August 22, 2023 and September 25,
Agustus 2023 dan 25 September 2023 masing- 2023 with each amounting to Rp500 million (full
masing sebesar Rp500 miliar (angka penuh). amount).
Berdasarkan Perjanjian Kredit Based on loan agreement No. 331PP/EB/1023
No. 331/PP/EB/1023 tanggal 6 Oktober 2023, dated October 6, 2023, the Bank get involve
Bank mendapatkan perpanjangan jangka waktu extending the payment arrangements and get
fasilitas kredit serta mendapatkan tambahan an additional credit facility with plafond
fasilitas pinjaman baru sebesar masing-masing amounting for each Rp1 trillion with fixed interest
Rp1 triliun dengan bunga tetap sebesar 6,85% rate of 6.85% and mature for each October 27,
dan jatuh tempo masing-masing pada tanggal 2024 and June 24, 2024. The maximum plafond
27 Oktober 2024 dan 24 Juni 2024. Plafon under the loan agreement is Rp2 trillion.
maksimal yang diberikan berdasarkan
perjanjian kredit tersebut adalah Rp2 triliun.
Bank telah melakukan pelunasan atas pinjaman The Bank has fully prepaid the loan at maturity
tersebut yang jatuh tempo pada tanggal 24 Juni date on June 24, 2024 with amounting to Rp1
2024 sebesar Rp1 triliun (angka penuh) trillion (full amount). Furthermore, the loan will
sedangkan pinjaman yang jatuh tempo pada mature on October 27, 2024, has been extended
tanggal 27 Oktober 2024 telah diperpanjang to mature on April 27, 2025. On November 28,
sampai dengan 27 April 2025. Pada tanggal 28 2024, the Bank availed itself of a loan facility
November 2024, Bank kembali melakukan amounting to Rp1 trillion (full amount) will
penarikan fasilitas pinjaman sebesar Rp1 triliun mature on May 28, 2025..
(angka penuh) yang jatuh tempo pada tanggal
28 Mei 2025.
182
Page 634
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (Persero) (SMF)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut: SMF as follow:
Pinjaman SMF Tahap 1 Tahun 2019 SMF Loan Phase 1 Year 2019
Berdasarkan perjanjian No. 028/PP/SMF- Based on loan agreement
BTN/II/2019 tanggal 12 Februari 2019, No. 028/PP/SMF-BTN/II/2019 dated
Bank mendapatkan pinjaman dengan February 12, 2019, the Bank received a
plafond sebesar Rp1,8 triliun (angka loan with plafond amounting to Rp1.8
penuh) dengan bunga tetap 9,20% dan trillion (full amount) with fixed interest rate
akan jatuh tempo pada tanggal 12 of 9.20% and will mature on February 12,
Februari 2022. 2022.
Bank telah melakukan pelunasan atas The Bank has fully repaid the loan at
pinjaman tersebut saat jatuh tempo pada maturity date on February 12, 2022
tanggal 12 Februari 2022 sebesar amounting to Rp1.8 trillion (full amount).
Rp1,8 triliun (angka penuh).
Pinjaman SMF Tahap 2 Tahun 2019 SMF Loan Phase 2 Year 2019
Berdasarkan perjanjian No. 055/PP/SMF- Based on loan agreement No.
BTN/IV/2019 tanggal 11 April 2019, Bank 055/PP/SMF-BTN/IV/2019 dated April 11,
mendapatkan pinjaman dengan plafond 2019, the Bank received a loan with
sebesar Rp1,5 triliun (angka penuh) yang plafond amounting to Rp1.5 trilion (full
terdiri atas sebesar Rp1 triliun (angka amount) with details of amounting to Rp1
penuh) dan Rp500 miliar (angka penuh) trilion (full amount) and Rp500 billion (full
dengan bunga tetap 8,60% yang akan amount) with interest rate of 8.60% and
jatuh tempo masing-masing pada tanggal will mature on April 11, 2022 and May 2,
11 April 2022 dan 2 Mei 2022. 2022.
Bank telah melakukan pelunasan atas The Bank has fully repaid the loan at
pinjaman tersebut saat jatuh tempo maturity date for each on April 11, 2022
masing-masing pada tanggal 11 April and May 2, 2022 and amounting to Rp1
2022 dan 2 Mei 2022 sebesar Rp1 triliun trilion (full amount) and Rp500 billion (full
(angka penuh) dan Rp500 miliar (angka amount).
penuh).
Pinjaman SMF Tahap 3 Tahun 2019 SMF Loan Phase 3 Year 2019
Berdasarkan perjanjian No. 088/PP/SMF- Based on loan agreement No.
BTN/V/2019 tanggal 29 Mei 2019, Bank 088/PP/SMF-BTN/V/2019 dated May 29,
mendapatkan pinjaman dengan plafond 2019, the Bank received a loan with
sebesar Rp1 triliun (angka penuh) dengan plafond amounting to Rp1 trillion (full
bunga tetap 8,79% yang akan jatuh tempo amount) with fixed interest rate of 8.79%
pada tanggal 31 Mei 2022. and will mature on May 31, 2022.
Bank telah melakukan pelunasan atas The Bank has fully repaid the loan at
pinjaman tersebut saat jatuh tempo pada maturity date on May 31, 2022 amounting
tanggal 31 Mei 2022 sebesar to Rp1 trillion (full amount).
Rp1 triliun (angka penuh).
183
Page 635
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut: (lanjutan) SMF as follow: (continued)
Pinjaman SMF Tahap 4 Tahun 2019 SMF Loan Phase 4 Year 2019
Berdasarkan perjanjian No. 092/PP/SMF- Based on loan agreement No.
BTN/VII/2019 tanggal 9 Juli 2019, Bank 092/PP/SMF-BTN/VII/2019 dated July 9,
mendapatkan pinjaman dengan plafond 2019, the Bank received a loan with
sebesar Rp2.095 miliar (angka penuh) plafond amounting to Rp2,095 billion (full
yang terdiri atas sebesar Rp640 miliar amount) with details of amounting to
(angka penuh) dengan bunga tetap 8,87% Rp640 billion (full amount) with interest
yang akan jatuh tempo pada tanggal 9 Juli rate of 8.87% and will mature on July 9,
2022 dan sebesar Rp1.455 miliar (angka 2022, and amounting to Rp1,455 billion
penuh) dengan bunga tetap 9,09% yang (full amount) with interest rate of 9.09%
akan jatuh tempo pada tanggal 9 Juli and will mature on July 9, 2024.
2024.
Bank telah melakukan pelunasan atas The Bank has fully paid the loan at
pinjaman tersebut saat jatuh tempo pada maturity date on July 9, 2022 and July 9,
tanggal 9 Juli 2022 dan 9 Juli 2024 2024 amounting to Rp640 billion (full
sebesar Rp640 miliar (angka penuh) dan amount) and Rp1,455 billion (full amount).
Rp1.455 miliar (angka penuh).
Pinjaman SMF FLPP 2024 Pinjaman SMF FLPP Year 2024
Berdasarkan perjanjian No. 036/FLPP/ Based on loan agreement No. 036/
SMF/PP/SMF-BTN/II/2024 tanggal 20 FLPP/SMF/PP/SMF-BTN/II/2024 dated
Februari 2024, Bank mendapatkan February 20, 2024, the Bank received a
pinjaman dalam rangka penyaluran kredit loan which is intended for distributing
pemilikan rumah sejahtera untuk housing loans for low-income
masyarakat berpenghasilan rendah. communities.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2024. Saldo pada December 31, 2024. The outstanding
tanggal 31 Desember 2024 adalah balance as of December 31, 2024 is
sebesar Rp 3.110.879 dengan suku bunga amounting to Rp 3,110,879 with the lowest
paling rendah sebesar 4.45% dengan interest rate of 4.45% for a maximum
jangka waktu paling lama 20 (dua puluh) period of 20 (twenty) years. Loan
tahun. Pengembalian dana pinjaman repayments (principal and interest
(angsuran pokok dan bunga) kepada SMF installments) to SMF is no later than the
dilaksanakan paling lambat tanggal 10 10th of each month, if the due date of
setiap bulannya, apabila tanggal jatuh principal and interest payments falls on a
tempo pembayaran pokok dan bunga national holiday, the payment is made on
jatuh pada hari libur nasional, maka the working day after the payment due
pembayaran dilakukan pada hari kerja date.
sesudah tanggal jatuh tempo
pembayaran.
184
Page 636
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut: (lanjutan) SMF as follow: (continued)
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2024 FLPP 2024
Berdasarkan perjanjian No. 038/FLPP/ Based on loan agreement No. 038/FLPP/
PP/SMF-BTNS/II/2024 dan No. 05/ PP/SMF-BTNS/II/2024 and No. 05/
PKS/DIR/2024 tanggal 20 Januari 2024, PKS/DIR/2024 dated January 20, 2024,
Bank mendapatkan pinjaman dalam the Bank received a loan which is intended
rangka penyaluran kredit pemilikan rumah for distributing housing loans for low-
sejahtera untuk masyarakat income communities.
berpenghasilan rendah.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2024. Saldo pada December 31, 2024. The outstanding
tanggal 31 Desember 2024 adalah sebesar balance as of December 31, 2024 is
Rp 1.151.705 dengan nisbah bagi hasil amounting to Rp 1,151,705 with a profit
sebesar 22,25% yang dihitung dari sharing ratio of 22.25%, which is calculated
pendapatan bagi hasil yang ditawarkan from profit sharing income offered for
atas fasilitas pembiayaan yang ditarik financing facilities drawn during availability
selama availability period atau dengan period or an equivalent of 4.45% per
ekuivalen sebesar setara dengan 4,45% annum for a maximum period of 20 (twenty)
per dengan jangka waktu paling lama 20 years. Loan repayments (principal and
(dua puluh) tahun. Pengembalian dana interest instalments) to SMF are held no
pinjaman (angsuran pokok dan bunga) later than the 10th of each month, if the due
kepada SMF dilaksanakan paling lambat date of principal and interest payments falls
tanggal 10 setiap bulannya, apabila tanggal on a national holiday, the payment is made
jatuh tempo pembayaran pokok dan bunga on the working day after the payment due
jatuh pada hari libur nasional, maka date.
pembayaran dilakukan pada hari kerja
sesudah tanggal jatuh tempo pembayaran.
Pinjaman SMF FLPP 2023 SMF FLPP Year 2023
Berdasarkan perjanjian No. 003/FLPP/ Based on loan agreement No. 003/
SMF/PP/SMF-BTN/I/2023 tanggal 6 FLPP/SMF/PP/SMF-BTN/I/2023 dated
Januari 2023, Bank mendapatkan January 6, 2023, the Bank received a loan
pinjaman dalam rangka penyaluran kredit which is intended for distributing housing
pemilikan rumah sejahtera untuk loans for low-income communities.
masyarakat berpenghasilan rendah.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 29 Desember 2023. Saldo pada December 29, 2023. The outstanding
tanggal 31 Desember 2024, 2023 adalah balance as of December 31, 2024 and
sebesar Rp4.573.755 dan Rp4.784.576 2023 is amounting to Rp4,573,755 and
dengan suku bunga paling rendah sebesar Rp4,784,576 with the lowest interest rate
4,45% dengan jangka waktu paling lama of 4.45% for a maximum period of 20
20 (dua puluh) tahun. Pengembalian dana (twenty) years. Loan repayments
pinjaman (angsuran pokok dan bunga) (principal and interest installments) to
kepada SMF dilaksanakan paling lambat SMF is no later than the 10th of each
tanggal 10 setiap bulannya, apabila month, if the due date of principal and
tanggal jatuh tempo pembayaran pokok interest payments falls on a national
dan bunga jatuh pada hari libur nasional, holiday, the payment is made on the
maka pembayaran dilakukan pada hari working day after the payment due date.
kerja sesudah tanggal jatuh tempo
pembayaran.
185
Page 637
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut: (lanjutan) SMF as follow: (continued)
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah FLPP
FLPP 2023 2023
Berdasarkan perjanjian No. 006/FLPP/ Based on loan agreement No.
PP/SMF-BTNS/I/2023 dan No. 03/ 006/FLPP/PP/SMF-BTNS/I/2023 and No.
PKS/DIR/2023 tanggal 17 Januari 2023, 03/PKS/DIR/2023 dated January 17,
Bank mendapatkan pinjaman dalam 2023, the Bank received a loan which is
rangka penyaluran kredit pemilikan rumah intended for distributing housing loans for
sejahtera untuk masyarakat low-income communities.
berpenghasilan rendah.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 29 Desember 2023. Saldo pada December 29, 2023. The outstanding
tanggal 31 Desember 2024 and 2023 balance as of December 31, 2024 and
adalah sebesar Rp1.257.315 dan Rp 2023 is amounting to Rp1,257,315 and
Rp1.316.435 dengan nisbah bagi hasil Rp1,316,435 with a profit sharing ratio of
sebesar 22,25% yang dihitung dari 22.25%, which is calculated from profit
pendapatan bagi hasil yang ditawarkan sharing income offered for financing
atas fasilitas pembiayaan yang ditarik facilities drawn during availability period or
selama availability period atau dengan an equivalent of 4.45% per annum for a
ekuivalen sebesar setara dengan 4,45% maximum period of 20 (twenty) years.
per dengan jangka waktu paling lama 20 Loan repayments (principal and interest
(dua puluh) tahun. Pengembalian dana instalments) to SMF are held no later than
pinjaman (angsuran pokok dan bunga) the 10th of each month, if the due date of
kepada SMF dilaksanakan paling lambat principal and interest payments falls on a
tanggal 10 setiap bulannya, apabila national holiday, the payment is made on
tanggal jatuh tempo pembayaran pokok the working day after the payment due
dan bunga jatuh pada hari libur nasional, date.
maka pembayaran dilakukan pada hari
kerja sesudah tanggal jatuh tempo
pembayaran.
186
Page 638
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut: (lanjutan) SMF as follow: (continued)
Pinjaman SMF FLPP 2022 SMF FLPP Year 2022
Berdasarkan perjanjian No. Based on loan agreement No.
016/FLPP/PP/SMF-BTN/I/2022 dan No. 016/FLPP/PP/SMF-BTN/I/2022 and No.
02/PKS/DIR/ 2022 tanggal 6 Januari 02/PKS/DIR/2022 dated January 6, 2022,
2022, Bank mendapatkan pinjaman the Bank received a loan which is intended
dalam rangka penyaluran kredit pemilikan for distributing housing loans for low-
rumah sejahtera untuk masyarakat income communities.
berpenghasilan rendah.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2022. Saldo pada December 31, 2022. The outstanding
tanggal 31 Desember 2024, 2023, dan balance as of December 31, 2024, 2023
2022 adalah sebesar Rp4.100.677, and 2022 is amounting to Rp4,100,677,
Rp4.302.198 dan Rp4.493.322 dengan Rp4,302,198, and Rp4.493.322 with the
suku bunga paling rendah sebesar 4,45% lowest interest rate of 4.45% for a
dengan jangka waktu paling lama 20 (dua maximum period of 20 (twenty) years.
puluh) tahun. Pengembalian dana Loan repayments (principal and interest
pinjaman (angsuran pokok dan bunga) installments) to SMF is no later than the
kepada SMF dilaksanakan paling lambat 10th of each month, if the due date of
tanggal 10 setiap bulannya, apabila principal and interest payments falls on a
tanggal jatuh tempo pembayaran pokok national holiday, the payment is made on
dan bunga jatuh pada hari libur nasional, the working day after the payment due
maka pembayaran dilakukan pada hari date.
kerja sesudah tanggal jatuh tempo
pembayaran.
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2022 FLPP 2022
Berdasarkan perjanjian No. 017/FLPP/ Based on loan agreement No.
AKAD/SMF-BTNS/I/2022 dan No. 04/ 017/FLPP/AKAD/SMF-BTNS/I/2022 and
PKS/DIR/2022 tanggal 6 Januari 2022, No. 04/PKS/DIR/2022 dated January 6,
Bank mendapatkan pinjaman dalam 2022, the Bank received a loan which is
rangka penyaluran kredit pemilikan rumah intended for distributing housing loans for
sejahtera untuk masyarakat low-income communities.
berpenghasilan rendah.
187
Page 639
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2022 (lanjutan) FLPP 2022 (continued)
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2022. Saldo pada December 31, 2022. The outstanding
tanggal 31 Desember 2024, 2023, dan balance as of December 31, 2024, 2023,
2022 adalah sebesar Rp896.549, and 2022 is amounting to Rp896,549,
Rp944.879, dan Rp990.267 dengan Rp944,879 and Rp990.267 with a profit
nisbah bagi hasil sebesar 22,25% yang sharing ratio of 22.25%, which is
dihitung dari pendapatan bagi hasil yang calculated from profit sharing income
ditawarkan atas fasilitas pembiayaan offered for financing facilities drawn during
yang ditarik selama availability period atau availability period or an equivalent of
dengan ekuivalen sebesar setara dengan 4.45% per annum for a maximum period
4,45% per dengan jangka waktu paling of 20 (twenty) years. Loan repayments
lama 20 (dua puluh) tahun. Pengembalian (principal and interest instalments) to SMF
dana pinjaman (angsuran pokok dan are held no later than the 10th of each
bunga) kepada SMF dilaksanakan paling month, if the due date of principal and
lambat tanggal 10 setiap bulannya, interest payments falls on a national
apabila tanggal jatuh tempo pembayaran holiday, the payment is made on the
pokok dan bunga jatuh pada hari libur working day after the payment due date.
nasional, maka pembayaran dilakukan
pada hari kerja sesudah tanggal jatuh
tempo pembayaran.
Pinjaman SMF FLPP 2021 SMF Loan FLPP 2021
Berdasarkan perjanjian No. 069/FLPP/ Based on loan agreement No. 069/FLPP/
PP/SMF-BTN/IV/2021 tanggal 14 April PP/SMF-BTN/IV/2021 dated April 14,
2021, Bank mendapatkan pinjaman dalam 2021, the Bank received a loan which is
rangka penyaluran kredit pemilikan rumah intended for distributing housing loans for
sejahtera untuk masyarakat low-income communities.
berpenghasilan rendah.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2021. Saldo pada December 31, 2021. The outstanding
tanggal 31 Desember 2024, 2023, dan balance as of December 31, 2024, 2023,
2022 adalah sebesar Rp3.004.779, and 2022 is amounting to Rp3,004,779,
Rp3.170.553, dan Rp3.328.337 dengan Rp3,170,553, and Rp3.328.337 with the
suku bunga paling rendah sebesar 4,45% lowest interest rate of 4.45% for a
dengan jangka waktu paling lama 20 (dua maximum period of 20 (twenty) years.
puluh) tahun. Pengembalian dana Loan repayments (principal and interest
pinjaman (angsuran pokok dan bunga) installments) to SMF is no later than the
kepada SMF dilaksanakan paling lambat 10th of each month, if the due date of
tanggal 10 setiap bulannya, apabila principal and interest payments falls on a
tanggal jatuh tempo pembayaran pokok national holiday, the payment is made on
dan bunga jatuh pada hari libur nasional, the working day after the payment due
maka pembayaran dilakukan pada hari date.
kerja sesudah tanggal jatuh tempo
pembayaran.
188
Page 640
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF FLPP 2020 SMF FLPP Year 2020
Berdasarkan perjanjian No. 010/FLPP/ Based on loan agreement
PP/SMF-BTN/I/2020 tanggal 20 Januari No. 010/FLPP/PP/SMF-BTN/I/2020 dated
2020, Bank mendapatkan pinjaman dalam January 20, 2020, the Bank received a
rangka penyaluran kredit pemilikan rumah loan which is intended for distributing
Sejahtera untuk masyarakat housing loans for low-income
berpenghasilan rendah. communities.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2020. Saldo pada December 31, 2020. The outstanding
tanggal 31 Desember 2024, 2023 dan balance as of December 31, 2024, 2023,
2022 adalah sebesar Rp763.064, and 2022 is amounting to Rp763,064 ,
Rp809.252, dan Rp854.264 dengan suku Rp809,252, and Rp854.264 with the
bunga paling rendah sebesar 4,45% lowest interest rate of 4.45% for a
dengan jangka waktu paling lama 15 (lima maximum period of 15 (fifteen) years.
belas) tahun. Pengembalian dana Loan repayments (principal and interest
pinjaman (angsuran pokok dan bunga) instalments) to SMF is no later than the
kepada SMF dilaksanakan paling lambat 10th of each month, if the due date of
tanggal 10 setiap bulannya, apabila principal and interest payments falls on a
tanggal jatuh tempo pembayaran pokok national holiday, the payment is made on
dan bunga jatuh pada hari libur nasional, the working day after the payment due
maka pembayaran dilakukan pada hari date.
kerja sesudah tanggal jatuh tempo
pembayaran.
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2021 FLPP 2021
Berdasarkan perjanjian No. 069A/FLPP/ Based on loan agreement
AKAD/SMF-BTN/IV/2021 tanggal 21 April No. 069A/FLPP/AKAD/SMF-BTN/IV/2021
2021, Bank mendapatkan pinjaman dalam dated April 21, 2021, the Bank received a
rangka penyaluran kredit pemilikan rumah loan which is intended for distributing
sejahtera untuk masyarakat housing loans for low-income
berpenghasilan rendah. communities.
189
Page 641
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (pihak berelasi) (SMF) (lanjutan) (Persero) (related parties) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2021 (lanjutan) FLPP 2021 (continued)
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2021. Saldo pada December 31, 2021. The outstanding
tanggal 31 Desember 2024, 2023, and balance as of December 31, 2024, 2023,
2022 adalah sebesar Rp633.120, and 2022 amounting to Rp633,120,
Rp673.030, Rp710.998 dengan nisbah Rp673,030, and Rp710.998 with a profit
bagi hasil sebesar 22,25% yang dihitung sharing ratio of 22.25%, which is
dari pendapatan bagi hasil yang calculated from profit sharing income
ditawarkan atas fasilitas pembiayaan offered for financing facilities drawn during
yang ditarik selama availability period atau availability period or an equivalent of
dengan ekuivalen sebesar setara dengan 4.45% per annum for a maximum period
4,45% per dengan jangka waktu paling of 15 (fifteen) years. Loan repayments
lama 15 (lima belas) tahun. Pengembalian (principal and interest instalments) to SMF
dana pinjaman (angsuran pokok dan are held no later than the 10th of each
bunga) kepada SMF dilaksanakan paling month, if the due date of principal and
lambat tanggal 10 setiap bulannya, interest payments falls on a national
apabila tanggal jatuh tempo pembayaran holiday, the payment is made on the
pokok dan bunga jatuh pada hari libur working day after the payment due date.
nasional, maka pembayaran dilakukan
pada hari kerja sesudah tanggal jatuh
tempo pembayaran.
Refinancing 1 SMF 2021 Refinancing 1 SMF 2021
Berdasarkan perjanjian No.124/PP/SMF- Based on loan agreement
BTN/VI/2021 tanggal 30 Juni 2021, Bank No.124/PP/SMF-BTN/VI/2021 dated June
mendapatkan pinjaman dengan plafon 30, 2021, the Bank received a loan with
sebesar Rp500 miliar (angka penuh) dan plafond amounting to Rp500 billion (full
Rp1.000 miliar (angka penuh) dengan amount) and Rp1,000 billion (full amount)
bunga tetap 5,70% dan 5.95% yang akan with interest rate of 5.70% and 5.95% and
jatuh tempo pada tanggal 30 Juni 2023 will mature on June 30, 2023 and June 30,
dan 30 Juni 2024. 2024.
Bank telah melakukan pelunasan atas The Bank has fully repaid the loan at
pinjaman tersebut saat jatuh tempo pada maturity date on June 30, 2023 and 2024
tanggal 30 Juni 2023 dan 2024 masing- amounting to Rp500 billion (full amount),
masing sebesar Rp500 miliar (angka respectively.
penuh).
190
Page 642
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (pihak berelasi) (SMF) (lanjutan) (Persero) (related parties) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Refinancing 2 SMF 2021 Refinancing 2 SMF 2021
Berdasarkan perjanjian No.254/PP/SMF- Based on loan agreement
BTN/XII/2021 tanggal 28 Desember 2021, No.254/PP/SMF-BTN/XII/2021 dated
Bank mendapatkan pinjaman dengan December 28, 2021, the Bank received a
plafon sebesar Rp200 miliar (angka loan with plafond amounting to Rp200
penuh) dengan bunga tetap 4% yang billion (full amount) with interest rate of 4%
akan jatuh tempo pada tanggal 28 and will mature on December 28, 2022.
Desember 2022.
Bank telah melakukan pelunasan atas The Bank has fully repaid the loan at
pinjaman tersebut saat jatuh tempo pada maturity date on December 28, 2022
tanggal 28 Desember 2022 sebesar amounting to Rp200 billion (full amount).
Rp200 miliar (angka penuh).
Refinancing 1 SMF 2022 Refinancing 1 SMF 2022
Berdasarkan perjanjian No.119/PP/SMF- Based on loan agreement No.
BTN/IV/2022 tanggal 28 April 2022, Bank 119/PP/SMF-BTN/IV/2022 dated April 28,
mendapatkan pinjaman dengan plafon 2022, the Bank received a loan with
sebesar Rp2 triliun (angka penuh) dengan plafond amounting to Rp2 trillion (full
bunga tetap 5,60% yang akan jatuh tempo amount) with interest rate of 5.60% and
pada tanggal 28 April 2025. will mature on April 28, 2025.
Pinjaman SMF FLPP 2019 SMF Loan FLPP 2019
Berdasarkan perjanjian No. Based on loan agreement
099/PP/FLPP/SMF-BTN/I/2019 tanggal 099/PP/FLPP/SMF-BTN/I/2019 dated
17 Januari 2019, Bank mendapatkan January 17, 2019, the Bank received a
pinjaman dalam rangka penyaluran kredit loan which is intended for distributing
pemilikan rumah sejahtera untuk housing loans for low-income
masyarakat berpenghasilan rendah. communities.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2019. Saldo pada December 31, 2019. The outstanding
tanggal 31 Desember 2024, 2023, dan balance as of December 31, 2024, 2023,
2022 adalah sebesar Rp703.556, and 2022 is amounting to Rp703,556,
Rp755.927, dan Rp803.296 dengan suku Rp755,927, and Rp803.296 respectively,
bunga paling rendah sebesar 4,45% with the lowest interest rate of 4.45% for a
dengan jangka waktu paling lama 15 (lima maximum period of 15 (fifteen) years. Loan
belas) tahun. Pengembalian dana repayments (principal and interest
pinjaman (angsuran pokok dan bunga) installments) to SMF is no later than the
kepada SMF dilaksanakan paling lambat 10th of each month, if the due date of
tanggal 10 setiap bulannya, apabila principal and interest payments falls on a
tanggal jatuh tempo pembayaran pokok national holiday, the payment is made on
dan bunga jatuh pada hari libur nasional, the working day after the payment due
maka pembayaran dilakukan pada hari date.
kerja sesudah tanggal jatuh tempo
pembayaran.
191
Page 643
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
Berdasarkan perjanjian No. 179/AKAD/ Based on loan agreement No. 179/AKAD/
SMF-BTNS/IX/2021 tanggal 15 SMF-BTNS/IX/2021 dated September 15,
September 2021, Bank mendapatkan 2021, the Bank received loan with plafond
pinjaman dengan plafon sebesar Rp100 amounting to Rp100 bilion (full amount)
miliar (angka penuh) dengan nisbah bagi with nisbah ratio 53.17% and will mature
hasil sebesar 53,17% dan akan jatuh on September 16, 2022.
tempo pada tanggal 16 September 2022.
Bank telah melakukan pelunasan atas The Bank has fully repaid the loan at
pinjaman tersebut saat jatuh tempo pada maturity date on September 16, 2022
tanggal 16 September 2022 sebesar amounting to Rp100 billion (full amount).
Rp100 miliar (angka penuh).
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2020 FLPP 2020
Berdasarkan perjanjian No. Based on loan agreement No.
024/FLPP/AKAD/SMF-BTNSy/I/2020 024/FLPP/AKAD/SMF-BTNSy/I/2020
tanggal 29 Januari 2020, Bank dated January 29, 2020, the Bank received
mendapatkan pinjaman dalam rangka a loan which is intended for distributing
penyaluran kredit pemilikan rumah housing loans for low-income
sejahtera untuk masyarakat communities.
berpenghasilan rendah.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2020. Saldo pada December 31, 2020. The outstanding
tanggal 31 Desember 2024, 2023, dan balance as of December 31, 2024, 2023,
2022 adalah sebesar Rp147.313, and 2022 is amounting to Rp147,313,
Rp158.041, and Rp168.256 dengan Rp158,041, and Rp168.256 with a profit
nisbah bagi hasil sebesar 22,25% yang sharing ratio of 22.25%, which is
dihitung dari pendapatan bagi hasil yang calculated from profit sharing income
ditawarkan atas fasilitas pembiayaan yang offered for financing facilities drawn during
ditarik selama availability period atau availability period or an equivalent of
dengan ekuivalen sebesar setara dengan 4.45% per annum with revenue divided by
4,45% per tahun dengan pendapatan using the average yield rate effective
yang dibagihasilkan yang menggunakan financing for KPR Sejahtera Financing
rata-rata tingkat imbal hasil kas efektif dari equal to 5% per year for a maximum
Pembiayaan KPR Sejahtera sebesar period of 15 (fifteen) years. Loan
setara dengan 5% per tahun dengan repayments (principal and interest
jangka waktu paling lama 15 (lima belas) instalments) to SMF are held no later than
tahun. Pengembalian dana pinjaman the 10th of each month, if the due date of
(angsuran pokok dan bunga) kepada SMF principal and interest payments falls on a
dilaksanakan paling lambat tanggal national holiday, the payment is made on
10 setiap bulannya, apabila tanggal jatuh the working day after the payment due
tempo pembayaran pokok dan bunga date.
jatuh pada hari libur nasional, maka
pembayaran dilakukan pada hari kerja
sesudah tanggal jatuh tempo
pembayaran.
192
Page 644
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF FLPP 2018 SMF Loan FLPP 2018
Berdasarkan perjanjian No. 81/PP/SMF- Based on loan agreement No. 81/PP/SMF-
BTN/VIII/2018 tanggal 14 Agustus 2018, BTN/VIII/2018 dated August 14, 2018, the
Bank mendapatkan pinjaman dalam Bank received a loan which is intended for
rangka penyaluran kredit pemilikan rumah distributing housing loans for low-income
sejahtera untuk masyarakat communities.
berpenghasilan rendah.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 28 Desember 2018. Saldo pada December 28, 2018. The outstanding
tanggal 31 Desember 2024, 2023, dan balance as of December 31, 2024 and
2022 adalah sebesar Rp531.496, 2023, and 2022 is amounting Rp531,496,
Rp571.300, dan Rp607.414 dengan suku Rp571,300, and Rp607,414, respectively
bunga paling rendah sebesar 4,45% with the lowest interest rate of 4.45% for a
dengan jangka waktu paling lama 15 (lima maximum period of 15 (fifteen) years. Loan
belas) tahun. Pengembalian dana repayments (principal and interest
pinjaman (angsuran pokok dan bunga) instalments) to the SMF are held no later
kepada SMF dilaksanakan paling lambat than the 10th of each month, if the due date
tanggal 10 setiap bulannya, apabila of principal and interest payments falls on
tanggal jatuh tempo pembayaran pokok a national holiday, the payment is made on
dan bunga jatuh pada hari libur nasional, the working day after the payment due
maka pembayaran dilakukan pada hari date.
kerja sesudah tanggal jatuh tempo
pembayaran.
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2018 FLPP 2018
Berdasarkan perjanjian No.103A/AKAD/ Based on loan agreement No.103A/
SMF-BTNSy/VIII/2018 tanggal 14 Agustus AKAD/SMF-BTNSy/VIII/2018 dated
2018, Bank mendapatkan pinjaman dalam August 14, 2018, the Bank received a loan
rangka penyaluran kredit pemilikan rumah which is intended for distributing housing
sejahtera untuk masyarakat loans for low-income communities.
berpenghasilan rendah.
193
Page 645
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2018 (lanjutan) FLPP 2018 (continued)
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 28 Desember 2018. Saldo pada December 28, 2018. The outstanding
tanggal 31 Desember 2024, 2023, dan balance as of December 31, 2024, 2023,
2022 adalah sebesar Rp22.769, Rp24.733 and 2022, is amounting to Rp22,769,
dan Rp26.616 dengan nisbah bagi hasil Rp24,733, Rp26,616, respectively with a
sebesar 22,25% yang dihitung dari profit sharing ratio of 22.25%, which is
pendapatan bagi hasil yang ditawarkan calculated from profit sharing income
atas fasilitas pembiayaan yang ditarik offered for financing facilities drawn during
selama availability period atau dengan availability period or an equivalent of
ekuivalen sebesar setara dengan 4,45% 4.45% per annum with revenue divided by
per tahun dengan pendapatan yang using the average yield rate effective cash
dibagihasilkan yang menggunakan rata- financing for KPR Sejahtera Financing
rata tingkat imbal hasil kas efektif dari equal to 5% per year for a maximum period
Pembiayaan KPR Sejahtera sebesar of 15 (fifteen) years. Loan repayments
setara dengan 5% per tahun dengan (principal and interest instalments) to the
jangka waktu paling lama 15 (lima belas) SMF are held no later than the 10th of each
tahun. Pengembalian dana pinjaman month, if the due date of principal and
(angsuran pokok dan bunga) kepada SMF interest payments falls on a national
dilaksanakan paling lambat tanggal holiday, the payment is made on the
10 setiap bulannya, apabila tanggal jatuh working day after the payment due date.
tempo pembayaran pokok dan bunga
jatuh pada hari libur nasional, maka
pembayaran dilakukan pada hari kerja
sesudah tanggal jatuh tempo
pembayaran.
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2019 FLPP 2019
Berdasarkan perjanjian No. 017A/AKAD/ Based on loan agreement No. 017A/
FLPP/SMF-BTNSy/I/2019 tanggal 21 AKAD/FLPP/SMF-BTNSy/I/2019 dated
Januari 2019, Bank mendapatkan January 21, 2019, the Bank received a
pinjaman dalam rangka penyaluran kredit loan which is intended for distributing
pemilikan rumah sejahtera untuk housing loans for low-income
masyarakat berpenghasilan rendah. communities.
194
Page 646
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2019 (lanjutan) FLPP 2019 (continued)
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2019. Saldo pada December 31, 2019. The outstanding
tanggal 31 Desember 2024, 2023, dan balance as of December 31, 2024, 2023,
2022 adalah sebesar Rp82.004, and 2022 is Rp82,004, Rp88,938, and
Rp88.938, dan Rp95.575 dengan nisbah Rp95,575, respectively with a profit
bagi hasil sebesar 22,25% yang dihitung sharing ratio of 22.25%, which is
dari pendapatan bagi hasil yang calculated from profit sharing income
ditawarkan atas fasilitas pembiayaan yang offered for financing facilities drawn during
ditarik selama availability period atau availability period or an equivalent of
dengan ekuivalen sebesar setara dengan 4.45% per annum with revenue divided by
4,45% per tahun dengan pendapatan using the average yield rate effective cash
yang dibagihasilkan yang menggunakan financing for KPR Sejahtera Financing
rata-rata tingkat imbal hasil kas efektif dari equal to 5% per year for a maximum
Pembiayaan KPR Sejahtera sebesar period of 15 (fifteen) years. Loan
setara dengan 5% per tahun dengan repayments (principal and interest
jangka waktu paling lama 15 (lima belas) instalments) to the SMF are held no later
tahun. Pengembalian dana pinjaman than the 10th of each month, if the due
(angsuran pokok dan bunga) kepada SMF date of principal and interest payments
dilaksanakan paling lambat tanggal falls on a national holiday, the payment is
10 setiap bulannya, apabila tanggal jatuh made on the working day after the
tempo pembayaran pokok dan bunga payment due date.
jatuh pada hari libur nasional, maka
pembayaran dilakukan pada hari kerja
sesudah tanggal jatuh tempo
pembayaran.
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP Percepatan 2019 FLPP Percepatan 2019
Berdasarkan perjanjian No. 216/FLPP/ Based on loan agreement
AKAD/SMF-BTN/XII/2019 tanggal 20 No. 216/FLPP/AKAD/SMF-BTN/XII/2019
Desember 2019, Bank mendapatkan dated December 20, 2019, the Bank
pinjaman dalam rangka penyaluran kredit received loan which is intended for
pemilikan rumah sejahtera untuk distributing housing loans for low-income
masyarakat berpenghasilan rendah. communities.
195
Page 647
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP Percepatan 2019 (lanjutan) FLPP Percepatan 2019 (continued)
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2019. Saldo pada December 31, 2019. The outstanding
tanggal 31 Desember 2024, 2023, and balance as of December 31, 2024, 2023,
2022 adalah sebesar Rp22.668, and 2022 is Rp22,668, Rp24,497, and
Rp24.497, dan Rp26.238 dengan nisbah Rp26,238 with a profit sharing ratio of
bagi hasil sebesar 22,25% yang dihitung 22.25%, which is calculated from profit
dari pendapatan bagi hasil yang sharing income offered for financing
ditawarkan atas fasilitas pembiayaan yang facilities drawn during availability period or
ditarik selama availability period atau an equivalent of 4.45% per annum with
dengan ekuivalen sebesar setara dengan revenue divided by using the average yield
4,45% per tahun dengan pendapatan rate effective cash financing for KPR
yang dibagihasilkan yang menggunakan Sejahtera Financing equal to 5% per year
ratarata tingkat imbal hasil kas efektif dari for a maximum period of 15 (fifteen) years.
Pembiayaan KPR Sejahtera sebesar Loan repayments (principal and interest
setara dengan 5% per tahun dengan instalments) to the SMF are held no later
jangka waktu paling lama 15 (lima belas) than the 10th of each month, if the due date
tahun. Pengembalian dana pinjaman of principal and interest payments falls on
(angsuran pokok dan bunga) kepada SMF a national holiday, the payment is made on
dilaksanakan paling lambat tanggal the working day after the payment due
10 setiap bulannya, apabila tanggal jatuh date.
tempo pembayaran pokok dan bunga
jatuh pada hari libur nasional, maka
pembayaran dilakukan pada hari kerja
sesudah tanggal jatuh tempo
pembayaran.
Pinjaman SMF FLPP Percepatan 2019 SMF Loan FLPP Percepatan 2019
Berdasarkan perjanjian No. 203/FLPP/PP/ Based on loan agreement No.
SMF-BTN/XI/2019 tanggal 28 November 203/FLPP/PP/SMF-BTN/XI/2019 dated
2019, Bank mendapatkan pinjaman dalam November 28, 2019, the Bank received a
rangka penyaluran kredit pemilikan rumah loan which is intended for distributing
sejahtera untuk masyarakat housing loans for low-income
berpenghasilan rendah. communities.
196
Page 648
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN YANG DITERIMA (lanjutan) 25. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF FLPP Percepatan 2019 SMF Loan FLPP Percepatan 2019
(lanjutan) (continued)
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2019. Saldo pada December 31, 2019. The Outstanding
tanggal 31 Desember 2024, 2023, and Balance as of December 31, 2024, 2023,
2022 adalah sebesar Rp350.570, and 2022 is amounting to Rp350,570,
Rp373.929, dan Rp396.120 dengan suku Rp373,929, and Rp396,120 respectively
bunga paling rendah sebesar 4,45% with the lowest interest rate of 4.45% for a
dengan jangka waktu paling lama 15 (lima maximum period of 15 (fifteen) years. Loan
belas) tahun. Pengembalian dana repayments (principal and interest
pinjaman (angsuran pokok dan bunga) installments) to SMF is no later than the
kepada SMF dilaksanakan paling lambat 10th of each month, if the due date of
tanggal 10 setiap bulannya, apabila principal and interest payments falls on a
tanggal jatuh tempo pembayaran pokok national holiday, the payment is made on
dan bunga jatuh pada hari libur nasional, the working day after the payment due
maka pembayaran dilakukan pada hari date.
kerja sesudah tanggal jatuh tempo
pembayaran.
Pinjaman yang diterima dari pihak-pihak As of December 31, 2024, 2023 and 2022, fund
berelasi pada tanggal 31 Desember 2024, 2023 borrowings received from related parties
dan 2022 masing-masing sebesar Rp amounted to Rp23,352,225, Rp22,453,290 and
Rp23.352.225, Rp22.453.290 dan Rp17,455,685, respectively (Note 44).
Rp17.455.685 (Catatan 44).
Pada tanggal 31 Desember 2024, 2023 dan As of December 31, 2024, 2023 and 2022, the
2022, Bank telah memenuhi ketentuan dan Bank has complied with all of the existing terms
kondisi yang ada dalam seluruh perjanjian and condition of the fund borrowing
pinjaman yang diterima. agreements.
26. PINJAMAN DAN EFEK-EFEK SUBORDINASI 26. SUBORDINATED LOAN AND SECURITIES
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Mata Uang Asing Foreign Currency
Pihak Ketiga Third Parties
Obligasi Subordinasi 4.828.105 4.612.840 4.658.242 Subordinated bonds
Rupiah Rupiah
Pihak Berelasi (Catatan 44) Related Party (Note 44)
Pinjaman Subordinasi dari Subordinated Loan from
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) 1.500.000 4.499.997 4.499.977 (Persero)
Total 6.328.105 9.112.837 9.158.219 Total
197
Page 649
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. PINJAMAN DAN EFEK-EFEK SUBORDINASI 26. SUBORDINATED LOAN AND SECURITIES
(lanjutan) (continued)
a. Pinjaman Subordinasi PT Sarana Multigriya a. PT Sarana Multigriya Finansial (Persero) (SMF)
Finansial (Persero) (SMF) Subordinated Loan
Akun ini merupakan fasilitas pemberian Pinjaman This account is a subordinated loan that was
Subordinasi yang diperoleh dari PT SMF obtained from PT SMF (Persero) that is aimed
(Persero) yang ditujukan untuk mendukung to support the one million housing program.
Program Sejuta Rumah. Pinjaman Subordinasi Subordinated loan in the amount of
sebesar Rp3.000.000 dengan suku bunga 8,90% Rp3,000,000 with interest rate of 8.90% was
dilakukan pencairan pada tanggal 27 Desember withdrawn on December 27, 2019 and will
2019 yang akan jatuh tempo pada tanggal 27 mature on December 27, 2024. On 15
Desember 2024. Pada tanggal 15 November November 2021, Bank disburse Subordinated
2021, Bank melakukan pencairan Pinjaman Loan amounting Rp1,500,000 with interest rate
Subordinasi pada tanggal 15 November 2021 7.65% mature on November 15, 2026.
sebesar Rp1.500.000 dengan suku bunga 7,65%
yang akan jatuh tempo pada tanggal 15
November 2026.
Pinjaman subordinasi ini telah mendapat Subordinated loan has been approved by
persetujuan dari Otoritas Jasa Keuangan (OJK) Financial Service Authority through letter No. S-
melalui surat No. S-69/PB.31/2016 tanggal 30 69/PB.31/2016 dated September 30, 2016 and
September 2016 dan No. S-21/PB.31/2020 No. S-21/PB.31/2020 dated February 4, 2020
tanggal 4 Februari 2020 dan No. S- and No. S-261/PB.31/2021 dated November 25,
261/PB.31/2021 tanggal 25 November 2021. 2021.
Bank telah melakukan pelunasan atas pinjaman The Bank has fully repaid the loan in the amount
Subordinasi sebesar Rp3.000.000 saat jatuh of Rp3,000,000 at maturity date on December
tempo pada tanggal 27 Desember 2024 sebesar 27, 2024 amounting to Rp3 Trillion (full amount).
Rp3Triliun (angka penuh).
b. Obligasi Subordinasi b. Subordinated Bonds
Pada tanggal 23 Januari 2020, Bank telah On January 23, 2020, the Bank issued
menerbitkan obligasi subordinasi sebesar subordinated bonds with a total nominal value of
ASD300 juta atau ekuivalen Rp4.089.000 USD300 million or the equivalent to
dengan tenor 5 tahun dan bunga 4,20% per tahun Rp4,089,000, with tenor of 5 years and interest
dan dicatatkan di Bursa Efek Singapura. of 4.20% per annum and listed in the Singapore
Penerbitan Obligasi tersebut telah dinyatakan Stock Exchange.The issuance of Global Bond
efektif berdasarkan surat Otoritas Jasa became effective based on letter No.
Keuangan No. S-35/PB.31/ 2020 tanggal 26 S-35/PB.31/2020 dated February 26, 2020.
Februari 2020.
Biaya penerbitan obligasi subordinasi tersebut The issuance costs of the subordinated bonds
sebesar Rp23.866 dicatat mengurangi nilai amounting to Rp23,866 was recorded as
obligasi subordinasi dan akan diamortisasi deduction to the amount of the subordinated
sampai dengan tanggal jatuh tempo pada 23 bonds and amortised until the maturity date on
Januari 2025. January 23, 2025.
Pada tanggal 31 Desember 2024, 2023 dan As of December 31, 2024, 2023 and 2022, the
2022, Bank telah memenuhi ketentuan dan Bank has complied with all of the existing terms
kondisi yang ada dalam seluruh perjanjian and conditions of the subordinated loan
pinjaman subordinasi yang diterima. agreements.
Bank melakukan lindung nilai arus kas atas Bank entered into partial cashflow hedge for
pokok dan bunga dari sebagian porsi obligasi principal and interest of subordinated bond
subordinasi (Catatan 12). (Note 12).
198
Page 650
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. BUNGA YANG MASIH HARUS DIBAYAR 27. INTEREST PAYABLE
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Deposito berjangka 357.271 324.118 334.877 Time deposits
Pinjaman subordinasi Subordinated loan
dan efek-efek subordinasi 110.313 113.839 114.971 and securities
Pinjaman yang diterima 78.560 81.069 51.072 Fund borrowings
Surat-surat berharga yang diterbitkan 54.916 71.460 79.538 Securities issued
Derivatif 57.010 57.010 48.908 Derivative
Total 658.070 647.496 629.366 Total
28. ESTIMASI KERUGIAN KOMITMEN DAN 28. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI CONTINGENCIES
Rincian garansi yang diterbitkan dan fasilitas kredit The classification of guarantees issued and unused
yang belum ditarik yang mempunyai risiko kredit loan facility bearing credit risks are as follows:
adalah sebagai berikut:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Jumlah nosional Jumlah nosional Jumlah nosional
mata uang asing mata uang asing/ mata uang asing/
Notional amount Notional amount Notional amount
in foreign in foreign in foreign
currencies Ekuivalen/ currencies Ekuivalen/ currencies Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah full amount) Rupiah
Rupiah Rupiah
Garansi yang diterbitkan (Catatan 40) 2.579.383 2.112.148 887.321 Guarantees issued (Note 40)
Fasilitas kredit Unused loan facility
yang belum ditarik (committed) 86.184 127.083 92.328 (committed)
Irrevocable L/C yang masih Outstanding irrevocable
berjalan (Catatan 40) 249.694 20.106 221.484 L/Cs (Note 40)
2.915.261 2.259.337 1.201.133
Mata uang asing Foreign currencies
Garansi yang diterbitkan (Catatan 40) Guarantees issued (Note 40)
Dolar Amerika Serikat 18.315.405 294.786 30.269.447 466.059 3.869.076 60.232 United States Dollar
Euro Eropa 14.908.241 249.834 56.784 968 56.784 942 European Euro
544.620 467.027 61.174
3.459.881 2.726.364 1.237.907
Pada tanggal 31 Desember 2024, 2023 dan 2022 As of December 31, 2024, 2023 and 2022, there are
tidak terdapat transaksi dengan pihak-pihak berelasi no transaction with related parties for unused loan
untuk fasilitas kredit yang belum ditarik. facility.
Pada tanggal 31 Desember 2024, 2023 dan 2022, As of December 31, 2024, 2023 and 2022,
garansi bank yang diterbitkan kepada pihak-pihak guarantees issued to related parties amounted to
berelasi, masing-masing sebesar Rp1.072.600, Rp1,072,600, Rp1,116,581 and Rp426,438,
Rp1.116.581 dan Rp426.438 (Catatan 44). respectively (Note 44)
199
Page 651
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. ESTIMASI KERUGIAN KOMITMEN DAN 28. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: follows:
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Syariah*) Total
Fasilitas kredit yang Unused loan
belum ditarik (committed) facility (committed)
Saldo Awal 127.083 - - - 127.083 Beginning balance
Pengalihan ke: Transfer to:
Stage 1 - - - - - Stage 1
Stage 2 - - - - - Stage 2
Stage 3 - - - - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 127.083 - - - 127.083 after transfer
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (17.551) - - - (17.551) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 32.964 - - - 32.964 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (56.312) - - - (56.312) assets
Total Penambahan/(penurunan) Total additional/(reversal)
tahun berjalan (40.899) - - - (40.899) during the year
Saldo akhir periode 86.184 - - - 86.184**) Balance at the end of period
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
**) Terdiri dari fasilitas kredit yang committed yang belum ditarik **) Consist of committed unused loan facility
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Fasilitas kredit yang Unused loan
belum ditarik (committed) facility (committed)
Saldo Awal 80.128 - - - 80.128 Beginning balance
Pengalihan ke: Transfer to:
Stage 1 - - - - - Stage 1
Stage 2 - - - - - Stage 2
Stage 3 - - - - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 80.128 - - - 80.128 after transfer
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 29.126 - - - 29.126 carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 26.995 - - - 26.995 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (9.166) - - - (9.166) assets
Total Penambahan/(penurunan) Total additional/(reversal)
tahun berjalan 46.955 - - - 46.955 during the year
Saldo akhir tahun 127.083 - - - 127.083**) Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
**) Terdiri dari fasilitas kredit yang committed yang belum ditarik **) Consist of committed unused loan facility
200
Page 652
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. ESTIMASI KERUGIAN KOMITMEN DAN 28. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: (lanjutan) follows: (continued)
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Fasilitas kredit yang Unused loan
belum ditarik (committed) facility (committed)
Saldo Awal 89.811 8.123 - - 97.934 Beginning balance
Pengalihan ke: Transfer to:
Stage 1 8.123 (8.123) - - - Stage 1
Stage 3 - - - - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 97.934 - - - 97.934 after transfer
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 226 - - - 226 carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli - - - - - originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (18.032) - - - (18.032) assets
Total Penambahan/(penurunan) Total additional/(reversal)
tahun berjalan (17.806) - - - (17.806) during the year
Saldo akhir tahun 80.128 - - - 80.128**) Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
**) Terdiri dari fasilitas kredit yang committed yang belum ditarik **) Consist of committed unused loan facility
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Syariah*) Total
Irrevocable L/C yang masih berjalan Outstanding irrevocable L/Cs
Saldo Awal 20.107 - - - 20.107 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (124.543) - - - (124.543) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 771.596 - - - 771.596 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (417.466) - - - (417.466) assets
Total penambahan/(penurunan) Total additional/(reversal)
tahun berjalan 229.587 - - - 229.587 during the period
Saldo akhir periode 249.694 - - - 249.694 Balance at the end of period
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Irrevocable L/C yang masih berjalan Outstanding irrevocable L/Cs
Saldo Awal 221.484 - - - 221.484 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (175.450) - - - (175.450) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 460.627 - - - 460.627 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (486.555) - - - (486.555) assets
Total penambahan/(penurunan) Total additional/(reversal)
tahun berjalan (201.378) - - - (201.378) during the period
Saldo akhir tahun 20.107 - - - 20.107 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
201
Page 653
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. ESTIMASI KERUGIAN KOMITMEN DAN 28. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: (lanjutan) follows: (continued)
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Irrevocable L/C yang masih berjalan Outstanding irrevocable L/Cs
Saldo Awal 280.604 - - - 280.604 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (75.440) - - - (75.440) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 683.151 - - - 638.151 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (666.830) - - - (666.830) assets
Total penambahan/(penurunan) Total additional/(reversal)
tahun berjalan (59.119) - - - (59.119) during the year
Saldo akhir tahun 221.484 - - - 221.484 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
Perubahan estimasi kerugian komitmen dan The movements in the estimated for impairment
kontinjensi adalah sebagai berikut: losses on commitments and contingencies are as
follows:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Rupiah Rupiah
Saldo awal tahun 3.580 4.719 3.644 Balance at beginning of year
Penyisihan/(pemulihan) Provision/(reversal) for
kerugian penurunan nilai impairment losses during
selama tahun berjalan (195) (1.139) 1.075 the year
Saldo akhir 3.385 3.580 4.719 Balance at the end
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Syariah*) Total
Fasilitas kredit yang Unused loan
belum ditarik (committed) facility (committed)
Saldo awal 3.564 - - - 3.564 Beginning balance
Pengalihan ke: Transfer to:
Stage 1 - - - - - Stage 1
Stage 2 - - - - - Stage 2
Stage 3 - - - - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 3.564 - - - 3.564 after transfer
Pengukuran kembali bersih Net remeasurement of
penurunan nilai (1.686) - - - (1.686) impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 2.711 - - - 2.711 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (1.243) - - - (1.243) asset
Total Penambahan/(penurunan) Total Additional(reversal)/
tahun berjalan (218) - - - (218) during the year
Saldo akhir periode 3.346 - - - 3.346 Balance at the end of period
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
202
Page 654
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. ESTIMASI KERUGIAN KOMITMEN DAN 28. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
Perubahan cadangan kerugian komitmen dan The movements in the allowance for impairment
kontinjensi adalah sebagai berikut (lanjutan): losses on commitments and contingencies are as
follows (continued):
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Fasilitas kredit yang Unused loan
belum ditarik (committed) facility (committed)
Saldo awal 4.607 - - - 4.607 Beginning balance
Pengalihan ke: Transfer to:
Stage 1 - - - - - Stage 1
Stage 2 - - - - - Stage 2
Stage 3 - - - - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 4.607 - - - 4.607 after transfer
Pengukuran kembali bersih Net remeasurement of
penurunan nilai (992) - - - (992) impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 938 - - - 938 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (989) - - - (989) asset
Total Penambahan/(penurunan) Total Additional(reversal)/
tahun berjalan (1.043) - - - (1.043) during the year
Saldo akhir tahun 3.564 - - - 3.564 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Fasilitas kredit yang Unused loan
belum ditarik (committed) facility (committed)
Saldo awal 1.640 1.640 - - 3.280 Beginning balance
Pengalihan ke: Transfer to:
Stage 1 1.640 (1.640) - - - Stage 1
Stage 3 - - - - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 3.280 - - - 3.280 after transfer
Pengukuran kembali bersih Net remeasurement of
penurunan nilai 1.792 - - - 1.792 impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli - - - - - originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (465) - - - (465) asset
Total Penambahan/(penurunan) Total Additional(reversal)/
tahun berjalan 1.327 - - - 1.327 during the year
Saldo akhir tahun 4.607 - - - 4.607 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
203
Page 655
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. ESTIMASI KERUGIAN KOMITMEN DAN 28. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
Perubahan cadangan kerugian komitmen dan The movements in the allowance for impairment
kontinjensi adalah sebagai berikut (lanjutan): losses on commitments and contingencies are as
follows (continued):
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Syariah*) Total
Irrevocable L/C yang masih berjalan Outstanding irrevocable L/Cs
Saldo Awal 16 - - - 16 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (3) - - - (3) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 51 - - - 51 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (25) - - - (25) assets
Total Penambahan/(penurunan) Total additional/(reversal)
period berjalan 23 - - - 23 period the year
Saldo akhir periode 39 - - - 39 Balance at the end of period
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Irrevocable L/C yang masih berjalan Outstanding irrevocable L/Cs
Saldo Awal 112 - - - 112 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (7.355) - - - (7.355) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 7.567 - - - 7.567 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (308) - - - (308) assets
Total Penambahan/(penurunan) Total additional/(reversal)
period berjalan (96) - - - (96) period the year
Saldo akhir tahun 16 - - - 16 Balance at the end of year
*) Tidak menerapkan PSAK No. 109, ”Instrumen Keuangan” *) Not applying SFAS No. 109, ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Irrevocable L/C yang masih berjalan Outstanding irrevocable L/Cs
Saldo Awal 364 - - - 364 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (83) - - - (83) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1.395 - - - 1.395 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (1.564) - - - (1.564) assets
Total Penambahan/(penurunan) Total additional/(reversal)
period berjalan (252) - - - (252) period the year
Saldo akhir tahun 112 - - - 112 Balance at the end of year
*) Tidak menerapkan PSAK No. 109 ”Instrumen Keuangan” *) Not applying SFAS No. 109 ”Financial Instruments”
Manajemen berpendapat bahwa penyisihan Based on management’s assessment, the amount
estimasi kerugian komitmen dan kontinjensi yang of estimated losses on commitments and
dibentuk telah memadai. contingencies is adequate.
204
Page 656
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29. LIABILITAS IMBALAN KERJA DAN LAIN-LAIN 29. EMPLOYEE BENEFITS AND OTHER LIABILITIES
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Liabilitas imbalan kerja Employee benefits liabilities
Bonus dan tantiem 396.171 730.178 855.623 Bonuses and tantiem
Imbalan kerja jangka panjang Long term employee benefits
(Catatan 41b) 1.349.111 1.279.342 1.073.511 (Note 41b)
1.745.282 2.009.520 1.929.134
Liabilitas lain-lain Other liabilities
Dana jaminan pengembang Developers’ security deposits
(kewajiban pada pihak ketiga) 304.326 511.858 4.680.949 (liabilities to third party)
Liabilitas sewa 165.706 186.696 167.633 Lease liability
Lainnya 156.854 243.774 471.269 Others
626.886 942.328 5.319.851
Total 2.372.168 2.951.848 7.248.985 Total
Cadangan atas bonus merupakan kewajiban atas Provision for bonus represents unpaid employees’
jasa produksi karyawan pada tahun berjalan yang bonus for the current year which has not yet been
belum dibagikan pada akhir tahun. distributed at the end of the year.
Dana jaminan pengembang merupakan setoran Developer’s security deposits represent security
jaminan dari pengembang untuk menjamin deposit from developer to ensure that the developer
penyelesaian kewajiban pengembang di Bank. settle its obligation to the Bank.
Bank telah mengidentifikasi dugaan pemalsuan The Bank has identified an indication of forged
bilyet deposito Bank dan dari hasil pemeriksaan transaction in the Bank’s certificate of time deposits
Bank menunjukkan bahwa terdapat beberapa bilyet and based on the Bank’s investigation, there were
deposito Bank yang diduga dipalsukan oleh pihak several Bank’s certificate of time deposits forged by
lain di luar Bank sehingga tidak tercatat dalam third party, therefore it is not recorded in the Bank’s
sistem Bank. Bank telah melaporkan kasus tersebut system. The Bank has reported this case to the
kepada pihak berwajib dan saat ini sedang dalam authority and currently it is in the process of
proses penyidikan sehingga jumlah pasti atas investigation, therefore the definite amount of
potensi kerugian dari kasus tersebut belum dapat pontential loss from this case is still cannot be
ditentukan. Sebagai bentuk penerapan prinsip determined yet. In view of implementation of
kehati-hatian, Bank telah membentuk cadangan prudential banking principle, the Bank has provided
atas potensi kerugian operasional masing-masing allowance for potential operational losses as of
per tanggal 31 Desember 2024, 2023 dan 2022 December 31, 2024, 2023 and 2022 amounting to
sebesar Rp16.382, Rp32.971 dan Rp16.590. Rp16,382, Rp32,971 and Rp16,590, respectively.
205
Page 657
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29. LIABILITAS IMBALAN KERJA DAN LAIN-LAIN 29. EMPLOYEE BENEFITS AND OTHER LIABILITIES
(lanjutan) (continued)
Pengungkapan liabilitas sewa pada tanggal Disclosure of lease liabilities on December 31,
31 Desember 2024, 2023 dan 2022 adalah sebagai 2024, 2023 and 2022 is as follows:
berikut:
31 Desember/December 31, 2024
Beban bunga Pembayaran
Penambahan atas liabilitas liabilitas
1 Januari/ liabilitas sewa/ sewa/ sewa/ 31 Desember/
January 1, Additions of Interest expense Payment of December 31,
2024 lease liabilities of lease liabilities lease liabilities 2024
Bangunan 30.488 7.036 279 (9.284) 28.240 Building
Kendaraan 156.037 65.382 8.331 (83.953) 137.466 Motor vehicles
Mesin ATM 48 - - (48) - ATM machine
Lainnya 123 - - (123) - Others
Total 186.696 72.418 8.610 (93.408) 165.706 Total
31 Desember/December 31, 2023
Beban bunga Pembayaran
Penambahan atas liabilitas liabilitas
1 Januari/ liabilitas sewa/ sewa/ sewa/ 31 Desember/
January 1, Additions of Interest expense Payment of December 31,
2023 lease liabilities of lease liabilities lease liabilities 2023
Bangunan 47.274 1.260 1.264 (18.046) 30.488 Building
Kendaraan 118.726 99.737 8.933 (62.426) 156.037 Motor vehicles
Mesin ATM 1.510 39 39 (1.501) 48 ATM machine
Lainnya 123 - - - 123 Others
Total 167.633 101.036 10.236 (81.973) 186.696 Total
31 Desember/December 31, 2022
Beban bunga Pembayaran
Penambahan atas liabilitas liabilitas
1 Januari/ liabilitas sewa/ sewa/ sewa/ 31 Desember/
January 1, Additions of Interest expense Payment of December 31,
2022 lease liabilities of lease liabilities lease liabilities 2022
Bangunan 95.663 3.571 3.571 (51.960) 47.274 Building
Kendaraan 25.920 122.449 6.293 (29.643) 118.726 Motor vehicles
Mesin ATM 4.605 247 246 (3.342) 1.510 ATM machine
Lainnya 160 1 1 (38) 123 Others
Total 126.348 126.268 10.111 (84.983) 167.633 Total
206
Page 658
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EKUITAS 30. EQUITY
a. Modal Saham a. Capital Stock
Rincian modal dasar, modal ditempatkan dan The details of the Bank’s authorized capital
disetor penuh Bank adalah sebagai berikut: stock and issued and fully paid capital stock are
as follows:
31 Desember/December 31, 2024
Nilai nominal
per lembar saham
Jumlah lembar (Rupiah penuh)/ Jumlah nilai Persentase
saham/ Par value saham/ kepemilikan/
Number of per share Total value Percentage
shares (Full Rupiah) of shares ownership
Modal Dasar Authorized Capital
Saham Seri A Dwiwarna 1 500 - 0,00% Series A Dwiwarna Stock
Saham Biasa atas
nama Seri B 20.478.431.999 500 10.239.216 100,00% Series B Common Stock
20.478.432.000 10.239.216 100,00%
Modal Ditempatkan dan
Disetor Penuh Issued and Fully Paid Capital
Saham Seri A Dwiwarna Series A Dwiwarna Stock
Pemerintah 1 500 - 0,00% Government
Saham Seri B Series B Stock
Pemerintah 8.420.666.647 500 4.210.333 60,00% Government
Dewan Komisaris Board of Commissioners
Herry Trisaputra Zuna 879.300 500 440 0,01% Herry Trisaputra Zuna
Himawan Arief Sugoto 879.300 500 440 0,01% Himawan Arief Sugoto
Direksi Directors
Nixon L.P Napitupulu 5.399.000 500 2.699 0,04% Nixon L.P Napitupulu
Oni Febriarto Rahardjo 1.149.100 500 574 0,01% Oni Febriarto Rahardjo
Nofry Rony Poetra 3.527.422 500 1.764 0,03% Nofry Rony Poetra
Elisabeth Novie Riswanti 2.729.600 500 1.365 0,02% Elisabeth Novie Riswanti
Eko Waluyo 2.868.364 500 1.434 0,02% Eko Waluyo
Setiyo Wibowo 2.889.100 500 1.445 0,02% Setiyo Wibowo
Jasmin 3.844.430 500 1.922 0,03% Jasmin
Andi Nirwoto 2.818.561 500 1.409 0,02% Andi Nirwoto
Hirwandi Gafar 2.759.714 500 1.380 0,02% Hirwandi Gafar
Hakim Putratama 794.400 500 397 0,01% Hakim Putratama
Masyarakat
(kepemilikan masing
-masing dibawah 5% Public (ownership less
untuk setiap pihak) 5.583.239.474 500 2.791.620 39,78% than 5% each)
Total 14.034.444.413 7.017.222 100,00% Total
207
Page 659
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EKUITAS (lanjutan) 30. EQUITY (continued)
a. Modal Saham (lanjutan) a. Capital Stock (continued)
Rincian modal dasar, modal ditempatkan dan The details of the Bank’s authorized capital
disetor penuh Bank adalah sebagai berikut stock and issued and fully paid capital stock are
(lanjutan): as follows (continued):
31 Desember/December 31, 2023
Nilai nominal
per lembar saham
Jumlah lembar (Rupiah penuh)/ Jumlah nilai Persentase
saham/ Par value saham/ kepemilikan/
Number of per share Total value Percentage
shares (Full Rupiah) of shares ownership
Modal Dasar Authorized Capital
Saham Seri A Dwiwarna 1 500 - 0.00% Series A Dwiwarna Stock
Saham Biasa atas
nama Seri B 20.478.431.999 500 10.239.216 100.00% Series B Common Stock
20.478.432.000 10.239.216 100,00%
Modal Ditempatkan dan
Disetor Penuh Issued and Fully Paid Capital
Saham Seri A Dwiwarna Series A Dwiwarna Stock
Pemerintah 1 500 - 0.00% Government
Saham Seri B Series B Stock
Pemerintah 8.420.666.647 500 4.210.333 60,00% Government
Dewan Komisaris Board of Commissioners
Herry Trisaputra Zuna 404.600 500 202 0,00% Herry Trisaputra Zuna
Himawan Arief Sugoto 404.600 500 202 0,00% Himawan Arief Sugoto
Direksi Directors
Nixon L.P Napitupulu 4.250.500 500 2.125 0,03% Nixon L.P Napitupulu
Oni Febriarto Rahardjo 308.000 500 154 0,01% Oni Febriarto Rahardjo
Nofry Rony Poetra 2.531.022 500 1.266 0,02% Nofry Rony Poetra
Elisabeth Novie Riswanti 1.733.200 500 867 0,01% Elisabeth Novie Riswanti
Eko Waluyo 1.871.964 500 936 0,01% Eko Waluyo
Setiyo Wibowo 1.892.700 500 946 0,01% Setiyo Wibowo
Jasmin 2.848.030 500 1.424 0,02% Jasmin
Andi Nirwoto 1.822.161 500 911 0,01% Andi Nirwoto
Hirwandi Gafar 1.763.314 500 882 0,01% Hirwandi Gafar
Masyarakat
(kepemilikan masing
-masing dibawah 5% Public (ownership less
untuk setiap pihak) 5.593.947.673 500 2.796.974 39,86% than 5% each)
Total 14.034.444.413 7.017.222 100,00% Total
208
Page 660
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EKUITAS (lanjutan) 30. EQUITY (continued)
a. Modal Saham (lanjutan) a. Capital Stock (continued)
Rincian modal dasar, modal ditempatkan dan The details of the Bank’s authorized capital
disetor penuh Bank adalah sebagai berikut stock and issued and fully paid capital stock are
(lanjutan): as follows (continued):
31 Desember/December 31, 2022
Nilai nominal
per lembar saham
Jumlah lembar (Rupiah penuh)/ Jumlah nilai Persentase
saham/ Par value saham/ kepemilikan/
Number of per share Total value Percentage
shares (Full Rupiah) of shares ownership
Modal Dasar Authorized Capital
Saham Seri A Dwiwarna 1 500 - 0.00% Series A Dwiwarna Stock
Saham Biasa atas
nama Seri B 20.478.431.999 500 10.239.216 100.00% Series B Common Stock
20.478.432.000 10.239.216 100,00%
Modal Ditempatkan dan
Disetor Penuh Issued and Fully Paid Capital
Saham Seri A Dwiwarna Series A Dwiwarna Stock
Pemerintah 1 500 - 0.00% Government
Saham Seri B Series B Stock
Pemerintah 6.353.999.999 500 3.177.000 60,00% Government
Direksi Directors
Haru Koesmahargyo 304.600 500 152 0,00% Haru Koesmahargyo
Nixon L.P Napitupulu 2.481.800 500 1.241 0,02% Nixon L.P Napitupulu
Hirwandi Gafar 603.900 500 302 0,01% Hirwandi Gafar
Elisabeth Novie Riswanti 581.200 500 291 0,01% Elisabeth Novie Riswanti
Andi Nirwoto 648.300 500 324 0,01% Andi Nirwoto
Eko Waluyo 686.300 500 343 0,01% Eko Waluyo
Nofry Rony Poetra 1.034.600 500 517 0,01% Nofry Rony Poetra
Jasmin 1.422.400 500 711 0,01% Jasmin
Setiyo Wibowo 547.900 500 274 0,00% Setiyo Wibowo
Masyarakat
(kepemilikan masing
-masing dibawah 5% Public (ownership less
untuk setiap pihak) 4.227.689.000 500 2.113.845 39,92% than 5% each)
Total 10.590.000.000 5.295.000 100,00% Total
Saham Seri A Dwiwarna adalah saham yang Series A Dwiwarna share is the share that gives
memberikan hak-hak preferen kepada the shareholder preferential rights to approve
pemegangnya untuk menyetujui pengangkatan the appointment or dismissal of Commissioners
dan pemberhentian Dewan Komisaris dan and Directors, changes in Articles of
Direksi, perubahan anggaran dasar, menyetujui Association, approve on Bank’s merger,
penggabungan, peleburan, pengambilalihan dissolution, acquisition and separation,
dan pemisahan Bank, pengajuan permohonan submission of request for bankruptcy and
agar Bank dinyatakan pailit dan pembubaran liquidation of the Bank.
Bank.
Saham Seri B adalah saham biasa atas nama Series B shares are common shares that can be
yang dapat dimiliki oleh masyarakat. owned by the public.
209
Page 661
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EKUITAS (lanjutan) 30. EQUITY (continued)
a. Modal Saham (lanjutan) a. Capital Stock (continued)
Kepemilikan saham oleh Dewan Komisaris dan The shares ownership by board of
Direksi adalah dalam rangka Peraturan Otoritas commissioners and board of directors follows
Jasa Keuangan (POJK) No. 45/POJK.03/2015 the Financial Services Authority Regulation
tanggal 23 Desember 2015 tentang Penerapan (POJK) No. 45/POJK.03/2015 dated December
Tata Kelola dalam Pemberian Remunerasi Bagi 23, 2015 concerning Implementation of
Bank Umum, dimana anggota Direksi dan Governance in the Provision of Remuneration
Dewan Komisaris Non-Independen diberikan for Commercial Banks, where members of the
remunerasi yang bersifat variabel dalam bentuk Directors and Board of Commissioners are
saham Perseroan. given variable remuneration in the form of the
Company's shares.
Saham yang dimiliki oleh Dewan Komisaris dan Shares held by the Board of Commissioners
Direksi untuk tahun yang berakhir pada tanggal and Board of Directors for the years ended
31 Desember 2024, 2023 dan 2022 masing- December 31, 2024, 2023 and 2022 amounted
masing sebesar 30.538.291, 19.830.091 to 30,538,291, 19,830,091 shares and
lembar saham dan 8.311.000 lembar saham 8,311,000 shares or 0.22%, 0.11% and 0.08%
atau 0,22%, 0,11% dan 0,08% dari jumlah of the total authorized capital, respectively.
modal dasar.
b. Tambahan modal disetor b. Additional Paid In Capital
Perubahan tambahan modal disetor adalah The movements in additional paid in capital are
sebagai berikut: as follows:
Saldo pada tanggal 1 Januari 2009 - Balance as January 1, 2009
Tambahan Modal disetor akibat Additional Paid in capital due
penawaran umum perdana tahun 2009 708.017 to Initial Public Offering in 2009
Biaya emisi penerbitan saham (68.391) Shares Issuance Cost
639.626
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP I tahap 1 dan 2 Tahun 2011 94.733 phases 1 and 2 of MESOP I in 2011
734.359
Tambahan Modal disetor akibat
adanya pelakskanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP I tahap 3 dan 4 Tahun 2012 5.219 phases 3 and 4 of MESOP I in 2012
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP II tahap 1 dan 2 Tahun 2012 1.130 phases 1 and 2 of MESOP II in 2012
740.708
Tambahan Modal disetor akibat
Penawaran Umum Saham Additional paid in capital due to
Terbatas I pada tahun 2012 1.111.949 Right Issue I in 2012
Biaya emisi penerbitan saham (59.154) Shares Issuance Cost
1.793.503
210
Page 662
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EKUITAS (lanjutan) 30. EQUITY (continued)
b. Tambahan modal disetor (lanjutan) b. Additional paid-in capital (continued)
Perubahan tambahan modal disetor adalah The movements in additional paid in capital are
sebagai berikut: (lanjutan) as follows: (continued)
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP I tahap 5 dan 6 Tahun 2013 11.063 phases 5 and 6 of MESOP I in 2013
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP II tahap 3 dan 4 Tahun 2013 117.623 phases 3 and 4 of MESOP II in 2013
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP III tahap 1 dan 2 Tahun 2013 103.575 phases 1 and 2 of MESOP III in 2013
2.025.764
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP I tahap 7 dan 8 Tahun 2014 1.840 phases 7 and 8 of MESOP I in 2014
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP II tahap 5 dan 6 Tahun 2014 243 phases 5 and 6 of MESOP II in 2014
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP III tahap 3 dan 4 Tahun 2014 289 phases 3 and 4 of MESOP III in 2014
2.028.136
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP II tahap 7 dan 8 serta phases 7 and 8 of MESOP II and
MESOP III tahap 5 dan 6 Tahun 2015 18.462 phases 5 and 6 of MESOP III in 2015
2.046.598
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP III tahap 7 Tahun 2016 7.856 phase 7 of MESOP III in 2016
2.054.454
Tambahan Modal disetor akibat
Penawaran Umum Saham Additional paid in capital due to
Terbatas II pada tahun 2022/2023 2.411.111 Right Issue II in 2022/2023
Biaya Emisi Penerbitan Saham (46.665) Shares Issuance Cost
4.418.900
211
Page 663
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. EKUITAS (lanjutan) 30. EQUITY (continued)
c. Penggunaan Laba c. Profit Distribution
Penggunaan Laba Tahun 2023 Profit Distribution for Year 2023
Alokasi penggunaan laba untuk tahun yang Allocation of profit distribution for the year ended
berakhir pada tanggal 31 Desember 2023 December 31, 2023, are as follow:
adalah sebagai berikut: a. Dividends amounted to Rp700,198
a. Dividen sebesar Rp700.198 b. Appropriated retained earnings amounted to
b. Laba ditahan yang telah ditentukan Rp2,800,790
penggunaannya Rp2.800.790
Penggunaan Laba Tahun 2022 Profit Distribution for Year 2022
Alokasi penggunaan laba untuk tahun yang Allocation of profit distribution for the year ended
berakhir pada tanggal 31 Desember 2022 December 31, 2022, are as follow:
adalah sebagai berikut: c. Dividends amounted to Rp609,015
c. Dividen sebesar Rp609.015 d. Appropriated retained earnings amounted to
d. Laba ditahan yang telah ditentukan Rp2,436,057
penggunaannya Rp2.436.057
Penggunaan Laba Tahun 2021 Profit Distribution for Year 2021
Alokasi penggunaan laba untuk tahun yang Allocation of profit distribution for the year ended
berakhir pada tanggal 31 Desember 2021 December 31, 2021 are as follow:
adalah sebagai berikut: a. Dividends amounted to Rp237,624
a. Dividen sebesar Rp237.624 b. Appropriated retained earnings amounted to
b. Laba ditahan yang telah ditentukan Rp2,138,602
penggunaannya Rp2.138.602
d. Dana Setoran Modal d. Capital deposit fund
Berdasarkan Rapat Umum Pemegang Saham Based on extraordinary meeting of shareholder
Luar Biasa Tanggal 18 Oktober 2022, Para dated October 18, 2022, the shareholder of the
Pemegang Saham Bank Menyetujui Untuk Bank approved the additional capital through the
Melakukan Penambahan Modal Melalui Limited Public Offering II (PUT II) with pre-
Penawaran Umum Terbatas II (PUT II) Dengan emptive rights to the Bank’s shareholders at the
Memberikan Hak Memesan Efek Terlebih most 4,600,000,000 (four billion six hundred
Dahulu (PMHMETD) kepada para pemegang million) common registered shares with a
saham Bank sejumlah 4.600.000.000 (empat nominal value of Rp500 (full amount) per share
miliar enam ratus juta) lembar saham dengan with exercise price of Rp1,200 (full amount) per
nominal sebesar Rp500 (nilai penuh) (lima ratus share.
rupiah) per lembar saham dengan harga
pelaksanaan Rp1.200 (nilai penuh) (seribu dua
ratus rupiah) per lembar saham.
Bank melakukan pembukuan Penambahan The bank has recorded additional capital with
Modal Dengan Hak Memesan Efek Terlebih pre-emptive rights (PMHMETD) for Bank BTN in
Dahulu (PMHMETD) Bank BTN Tahun 2022 2022 with a capital deposit from government of
dengan setoran modal dari pemerintah sebesar Rp2,480,000 and paid up capital for the public
Rp2.480.000 dan setoran modal dari publik Rp276,575.
sebesar Rp276.575.
Berdasarkan kajian legal yang telah dilakukan Based on legal assessment that conducted by
oleh Bank, dana penambahan modal melalui the bank, the additional capital through
PMHMETD sudah dapat diakui sebagai modal PMHMETD can already be recognized as paid-
disetor dikarenakan sudah terdapatnya akta up capital due to the deed of amendment to the
perubahan anggaran dasar Bank pada tanggal Bank's articles of association on March 16, 2023.
16 Maret 2023.
212
Page 664
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. PENDAPATAN BUNGA DAN BAGI HASIL 31. INTEREST INCOME AND INCOME FROM PROFIT
SHARING
a. Pendapatan Bunga a. Interest Income
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2024 2023 2022
Biaya perolehan diamortisasi Amortized cost
Kredit yang diberikan 23.175.484 22.387.831 20.955.847 Loans
Current accounts with
Giro pada Bank Indonesia 417.741 480.068 217.757 Bank Indonesia
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 125.306 133.613 71.670 and other banks
Current accounts with
Giro pada bank lain 1.592 2.568 1.311 other banks
Tagihan lainnya 19.239 8.210 5.805 Others receivable
Efek dibeli dengan janji Securities purchased under
dijual kembali 29.323 57.873 86.602 agreement to resell
Obligasi pemerintah 619.449 620.967 453.703 Government bonds
Efek-efek 165.035 46.996 56.439 Securities
Nilai wajar melalui Fair value through
laba rugi profit or loss
Obligasi pemerintah 169.507 176.455 236.476 Government bonds
Efek-efek 75.030 80.180 82.222 Securities
Derivatif 80.940 81.505 55.005 Derivative
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Obligasi pemerintah 398.891 423.226 828.759 Government bonds
Efek-efek 195.088 223.037 181.604 Securities
Total 25.472.625 24.722.529 23.233.200 Total
b. Bagi hasil dan marjin unit syariah b. Profit sharing and margin from sharia unit
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2024 2023 2022
Pendapatan murabahah 2.555.953 2.242.259 1.657.741 Income from murabahah
Pendapatan bagi hasil musyarakah 356.586 339.310 322.992 Musyarakah profit sharing income
Pendapatan istishna 389.778 339.895 278.899 Income from istishna
Pendapatan bagi hasil mudharabah 1.468 11.906 25.771 Mudharabah profit sharing income
Pendapatan usaha utama lainnya 765.182 625.353 388.765 Other main operating income
Total 4.068.967 3.558.723 2.674.168 Total
213
Page 665
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. BEBAN BUNGA, BAGI HASIL DAN BONUS 32. INTEREST, PROFIT SHARING AND BONUS
EXPENSES
a. Beban Bunga a. Interest Expense
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2024 2023 2022
Deposito berjangka 9.707.631 7.292.773 5.204.910 Time deposits
Giro 2.907.852 2.676.389 1.343.080 Demand deposits
Pinjaman yang diterima 1.417.941 1.240.294 1.133.603 Fund borrowings
Pinjaman subordinasi Subordinated loan
dan efek-efek subordinasi 598.776 593.559 596.092 and securities
Tabungan 535.130 527.326 563.151 Savings deposits
Surat-surat berharga yang diterbitkan 441.754 559.845 880.152 Securities issued
Kewajiban derivatif 128.449 140.185 102.692 Derivative liabilities
Simpanan dari bank lain 86.054 97.192 36.387 Deposits from other banks
Efek yang dijual dengan janji Securities sold under
dibeli kembali 89.872 75.545 6.852 repurchase agreements
Total 15.913.459 13.203.108 9.866.919 Total
b. Bonus Simpanan Wadiah dan Hak Pihak Ketiga b. Wadiah Deposit Bonus and Third Parties’ Share
atas Bagi hasil Mudharabah on Return of Mudharabah
Bonus simpanan wadiah: Wadiah deposit bonus:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2024 2023 2022
Beban bonus simpanan wadiah: Wadiah bonus expenses:
Giro wadiah 148.667 66.217 52.233 Wadiah demand deposit
Tabungan wadiah 4.779 5.404 5.325 Wadiah saving deposit
153.446 71.621 57.558
Hak bagi hasil mudharabah: Mudharabah share on return:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2024 2023 2022
Hak Pihak Ketiga atas Bagi Third Parties’ Share on Return
hasil Mudharabah: of Mudharabah:
Deposito mudharabah 1.320.300 1.052.226 601.033 Mudharabah time deposit
Tabungan mudharabah 274.558 201.556 141.241 Mudharabah saving deposit
Pinjaman mudharabah 162.793 108.623 65.839 Mudharabah borrowing
Giro mudharabah 20.787 10.299 7.690 Mudharabah demand deposit
Sukuk mudharabah 3.121 212 - Mudharabah sukuk
Total 1.781.559 1.372.916 815.803 Total
214
Page 666
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. PENDAPATAN OPERASIONAL LAINNYA - 33. OTHER OPERATING INCOME - OTHERS
LAIN-LAIN
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2024 2023 2022
Jasa perbankan 199.813 216.776 188.557 Bank services
Servicing Fee Sekuritisasi Aset 32.665 95.158 87.369 Securitization Assets Servicing Fee
Jasa penagihan - payment points 19.408 14.993 16.955 Collection services - payment points
Lainnya 900.852 983.820 529.894 Others
Total 1.152.738 1.310.747 822.775 Total
Jasa perbankan terdiri dari pendapatan dari Bank services pertains to income from fund transfer
transaksi transfer dana, pendapatan sewa safe transactions, safety deposit box rentals and ATM
deposit box dan pendapatan administrasi layanan service charges.
ATM.
Lainnya terutama terdiri dari provisi atas garansi Others consist mainly of provision from bank
bank yang diterbitkan, komisi yang diterima dari guarantee issued, commission received from
perusahaan asuransi atas produk asuransi yang insurance companies for insurance products sold by
terjual melalui Bank, penyelesaian atas dana titipan the Bank to its borrowers, and settlement of
nasabah dan dana jaminan developer. customer’s and developer’s deposits.
34. PENYISIHAN (PEMBALIKAN) KERUGIAN 34. PROVISION FOR (REVERSAL OF) IMPAIRMENT
PENURUNAN NILAI ASET KEUANGAN DAN LOSSES ON FINANCIAL AND NON-FINANCIAL
NON- ASET KEUANGAN ASSETS
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2024 2023 2022
Kredit yang diberikan dan
pembiayaan/piutang syariah Loans and sharia financing/
(Catatan 11) 2.021.888 3.711.122 4.039.507 receivables (Note 11)
Efek-efek (Catatan 8) (19.271) 30.502 (19.259) Securities (Note 8)
Current accounts with
Giro pada bank lain (Catatan 6) 767 57 49 other banks (Note 6)
Tagihan Akseptasi (Catatan 13) (21.889) 23.740 (487) Acceptance Receivable (Note 13)
Properti Terbengkalai - (24) (2.432) Abandoned Property
Total 1.981.495 3.765.397 4.017.378 Total
215
Page 667
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. BEBAN UMUM DAN ADMINISTRASI 35. GENERAL AND ADMINISTRATIVE EXPENSES
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2024 2023 2022
Perbaikan dan pemeliharaan 1.153.531 1.108.838 1.136.954 Repairs and maintenance
Promosi 551.571 537.253 469.580 Promotion
Penyusutan (Catatan 14) 526.983 489.874 426.546 Depreciation (Note 14)
Sewa bukan PSAK No. 116 414.410 357.523 388.480 Lease expense non SFAS No. 116
Listrik, air dan komunikasi 341.955 258.934 296.549 Electricity, water and telecommunications
Beban kantor 261.636 232.271 229.233 Office expenses
Jasa profesional 283.784 229.724 236.277 Professional fees
Beban depresiasi aset hak guna Depreciation expense of right of use asset
(Catatan 14) 204.497 226.851 202.514 (Note 14)
Transportasi 192.500 171.228 135.604 Transportation
Outsourcing 263.732 45.173 54.833 Outsourcing
Lainnya 262.262 227.110 177.458 Others
Total 4.456.861 3.884.779 3.754.028 Total
Lainnya terutama terdiri dari beban administrasi Others consist mainly of branchless banking
branchless banking, biaya operasional program administration expense, government program
pemerintah, premi asuransi untuk gedung, biaya operational expense, outsourcing labor cost,
tenaga outsourcing, premi asuransi kas dalam insurance premium on the building, insurance
perjalanan serta kas dalam khazanah dan beban premium on in transit and cash in vault and
operasional protokoler. protocoler operational expenses.
36. GAJI DAN TUNJANGAN KARYAWAN 36. SALARIES AND EMPLOYEE BENEFITS
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2024 2023 2022
Gaji dan upah Salaries and wages
Rutin 2.795.322 2.353.451 2.122.173 Recurring
Tidak rutin 1.510.080 1.495.120 1.954.049 Non-recurring
Pelatihan dan pengembangan 100.442 95.931 87.757 Training and development
Lainnya 39.731 38.001 26.319 Others
Total 4.445.575 3.982.503 4.190.298 Total
Lainnya terdiri dari beban imbalan kerja, biaya Others consists mainly of employee benefits
perekrutan, pesangon dan tunjangan rekreasi expense, recruitment costs, severance costs and
karyawan. employee recreational costs.
216
Page 668
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
37. BEBAN OPERASIONAL LAINNYA - LAIN-LAIN 37. OTHER OPERATING EXPENSES - OTHERS
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2024 2023 2022
Imbalan atas jasa penagihan 61.521 63.279 71.635 Fees for collection services
Kerugian atas penyelesaian kredit
bermasalah 38.845 40.987 51.106 Loss on bad debt settlement
Lainnya 489.627 383.348 206.567 Others
Total 589.993 487.614 329.308 Total
Lainnya terutama terdiri dari beban representasi, Others consist mainly of representation,
jamuan makan dan minum rapat dan beban terkait entertainment expense and expense related to the
dengan penyelesaian dana titipan nasabah dan settlement of customer’s and developer’s deposits.
dana jaminan developer.
38. PENDAPATAN (BEBAN) BUKAN OPERASIONAL 38. NON-OPERATING INCOME (EXPENSES) - NET
- NETO
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2024 2023 2022
Pendapatan sewa gedung 58 140 200 Building rental income equipment
Pendapatan (beban) lainnya - neto (51.930) (159.659) 60.687 Other income (expense) - net
Total (51.872) (159.519) 60.887 Total
Lainnya terutama terdiri dari keuntungan/(kerugian) Others mainly consist of gains/(losses) on exchange
revaluasi kurs, beban denda administrasi, rate revaluation, administrative penalty expenses,
keuntungan/(kerugian) jual beli mata uang asing dan gains/(losses) on buying and selling foreign
beban bina lingkungan. currencies and environmental development
expenses.
217
Page 669
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. PERPAJAKAN 39. TAXATION
a. Rekonsiliasi antara laba sebelum beban pajak a. The reconciliation between income before tax
menurut laporan laba rugi dan penghasilan expense, as shown in the statement of profit or
komprehensif lain dengan taksiran penghasilan loss and other comprehensive income are as
kena pajak, adalah sebagai berikut: follows:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2024 2023 2022
Laba sebelum Income before
beban pajak 3.772.841 4.380.210 3.875.690 tax expense
Beda temporer: Temporary differences:
Penyisihan untuk imbalan Provision for employee
kerja 238.070 19.804 274.687 benefits
Penurunan (kenaikan) nilai Decrease (increase)
efek-efek yang dimiliki in fair value of
untuk diperdagangkan 213.455 59.053 (206.021) trading securities
Penyusutan aset hak guna (28.356) 5.637 (3.753) Depreciation of Right of Use Asset
Pembentukan Provision for
cadangan kerugian allowance for impairment
penurunan nilai aset keuangan losses on financial assets
dan non-aset keuangan and non-financial assets
dan lainnya (11.951.852) (153.722) 928.143 and others
Selisih nilai wajar efek-efek 1.091.193 803.279 - Difference in the fair value of securities
(10.437.490) 734.051 993.056
Beda tetap: Permanent differences:
Dana sosial dan representasi 22.129 10.231 113.258 Social funds and representation
Beban kantor 29.948 72.557 84.703 Office expense
Kenikmatan karyawan 79.829 65.214 136.692 Employee welfare
Sumbangan 89.175 79.996 62.204 Donations
Sewa 26 10.997 14.401 Rent
Perbaikan dan pemeliharaan 2.086 4.993 6.061 Repairs and maintenance
Penyusutan atas aset tetap Depreciation of premises
yang tidak dapat and equipment which are
disusutkan menurut pajak 2.250 2.407 3.031 non-depreciable for tax purposes
Pendapatan sewa tarif final (46) (128) (200) Rent income subject to final tax
Perubahan nilai EBA yang tidak Changes in EBA fair value which are
dapat diakui secara pajak 29.248 (28) 60.514 non-recognizable for tax purposes
Lain-lain 1.535 1.036 15.316 Others
256.180 247.275 495.980
Taksiran penghasilan (rugi) Estimated taxable
kena pajak (6.408.469) 5.361.536 5.364.726 income (loss)
Beban pajak penghasilan - 1.018.692 1.019.298 Income tax expense
Pajak penghasilan Income tax -
Pasal 25 (721.042) (673.178) (671.524) Article 25
Hutang pajak penghasilan Badan Corporate income tax payable
(Catatan 17)/(Uang Muka (Note 17)/(Prepaid Taxes)
Pajak) (Catatan 16) (721.042) 345.514 347.774 (Note 16)
Taksiran rugi pajak hasil rekonsiliasi akan Estimated taxable loss from the reconciliation
digunakan sebagai dasar untuk menyiapkan will be used as basis for preparing annual tax
Surat Pemberitahuan Pajak (SPT) untuk tahun return (SPT) for the year ended December 31,
yang berakhir pada tanggal 31 Desember 2024. 2024.
218
Page 670
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. PERPAJAKAN (lanjutan) 39. TAXATION (continued)
a. Rekonsiliasi antara laba sebelum beban pajak a. The reconciliation between income before tax
menurut laporan laba rugi dan penghasilan expense, as shown in the statement of profit or
komprehensif lain dengan taksiran penghasilan loss and other comprehensive income are as
kena pajak, adalah sebagai berikut: (lanjutan) follows: (continued)
Berdasarkan Undang-undang Perpajakan yang Under the prevailing Taxation Laws of
berlaku di Indonesia, Bank menghitung, Indonesia, the Bank calculates, determines and
menetapkan dan membayar sendiri besarnya pays tax payable based on self-assessment.
jumlah pajak yang terutang. Direktur Jendral The Directorate General of Taxes (“DGT”) may
Pajak (“DJP”) dapat menetapkan atau assess or amend taxes within 5 (five) years from
mengubah liabilitas pajak dalam batas waktu 5 the time the tax becomes due. The taxable profit
(lima) tahun sejak saat terutangnya pajak. Laba resulting from the reconciliation in 2023 and
kena pajak hasil rekonsiliasi tahun 2023 dan 2022 conform to the Bank’s Annual Tax Return.
2022 adalah sesuai dengan SPT Tahunan
Bank.
b. Beban/(manfaat) pajak b. Tax Expense/(benefit)
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2024 2023 2022
Beban pajak - kini - 1.018.692 1.019.298 Current tax expense
Beban/(manfaat) pajak - tangguhan 765.513 (139.470) (188.681) Deferred tax expense/(benefit)
Total 765.513 879.222 830.617 Total
c. Aset (Liabilitas) Pajak Tangguhan c. Deferred tax assets (liabilities)
Pengaruh pajak atas perbedaan temporer yang The tax effects on significant outstanding
signifikan antara pelaporan keuangan dan temporary differences between financial and tax
pajak adalah sebagai berikut: reporting purposes are as follows:
31 Desember/December 31, 2024
Dikreditkan/
(dibebankan) ke
laporan laba rugi/
Credited/(charged) Dibebankan
to statement of ke ekuitas/
Saldo awal/ profit or loss and Charged to Saldo Akhir/
Beginning balance other income equity Ending Balance
Cadangan kerugian penurunan Allowance for impairment
nilai kredit yang diberikan 2.328.612 (2.254.882) - 73.730 losses loans
Cadangan kerugian penurunan Allowance for impairment
nilai aset keuangan - selain losses on financial assets -
kredit yang diberikan 21.303 (7.307) - 13.996 other than loans
Cadangan kerugian penurunan Allowance for impairment
nilai aset non keuangan 383 - - 383 losses on non non-financial assets
Cadangan hukum, kecurangan Allowance for legal,
(fraud) dan lainnya 24.354 (8.663) - 15.691 fraud and others
Cadangan imbalan kerja 243.075 45.233 (31.977) 256.331 Allowance for employee benefits
Penyusutan aset hak guna 20.773 (5.387) - 15.386 Depreciation of right of use asset
Rugi yang belum
direalisasi atas efek Unrealized loss
yang diukur pada nilai on fair value through
wajar melalui laba rugi 760 40.557 - 41.317 profit or loss
Rugi yang belum direalisasi Unrealized loss
atas lindung nilai arus kas 7.588 - 2.753 10.341 on cash flow hedges
(Laba) rugi yang belum
direalisasi atas efek yang Unrealized (gain) loss
diukur pada nilai wajar melalui on fair value through
penghasilan komprehensif 198.811 - 82.493 281.304 other comprehensive income
Differences in fair value
Selisih nilai wajar efek-efek 152.623 207.326 - 359.949 of securities
Rugi kena pajak - 1.217.610 - 1.217.610 Taxable loss
Aset pajak tangguhan - neto 2.998.282 (765.513) 53.269 2.286.038 Deferred tax assets - net
219
Page 671
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. PERPAJAKAN (lanjutan) 39. TAXATION (continued)
c. Aset (Liabilitas) Pajak Tangguhan (lanjutan) c. Deferred tax assets (liabilities) (continued)
Pengaruh pajak atas perbedaan temporer yang The tax effects on significant outstanding
signifikan antara pelaporan keuangan dan temporary differences between financial and tax
pajak adalah sebagai berikut (lanjutan): reporting purposes are as follows (continued):
31 Desember/December 31, 2023
Dikreditkan/
(dibebankan) ke
laporan laba rugi/
Credited/(charged) Dibebankan
to statement of ke ekuitas/
Saldo awal/ profit or loss and Charged to Saldo Akhir/
Beginning balance other income equity Ending Balance
Cadangan kerugian penurunan Allowance for impairment
nilai kredit yang diberikan 2.358.305 (29.693) - 2.328.612 losses loans
Cadangan kerugian penurunan Allowance for impairment
nilai aset keuangan - selain losses on financial assets -
kredit yang diberikan 11.580 9.723 - 21.303 other than loans
Cadangan kerugian penurunan Allowance for impairment
nilai aset non keuangan 383 - - 383 losses on non non-financial assets
Cadangan hukum, kecurangan Allowance for legal,
(fraud) dan lainnya 33.591 (9.237) - 24.354 fraud and others
Cadangan imbalan kerja 203.967 3.763 35.345 243.075 Allowance for employee benefits
Penyusutan aset hak guna 19.702 1.071 - 20.773 Depreciation of right of use asset
(Laba) rugi yang belum
direalisasi atas efek Unrealized (gain) loss
yang diukur pada nilai on fair value through
wajar melalui laba rugi (10.460) 11.220 - 760 profit or loss
Rugi yang belum direalisasi Unrealized loss
atas lindung nilai arus kas 11.565 - (3.977) 7.588 on cash flow hedges
(Laba) rugi yang belum
direalisasi atas efek yang Unrealized (gain) loss
diukur pada nilai wajar melalui on fair value through
penghasilan komprehensif 292.088 - (93.277) 198.811 other comprehensive income
Differences in fair value
Selisih nilai wajar efek-efek - 152.623 - 152.623 of securities
Lainnya (5.293) - 5.293 - Others
Aset pajak tangguhan - neto 2.915.428 139.470 (56.616) 2.998.282 Deferred tax assets - net
31 Desember/December 31, 2022
Dikreditkan/
(dibebankan) ke
laporan laba rugi/
Credited/(charged) Dibebankan
to statement of ke ekuitas/
Saldo awal/ profit or loss and Charged to Saldo Akhir/
Beginning balance other income equity Ending Balance
Cadangan kerugian penurunan Allowance for impairment
nilai kredit yang diberikan 2.116.831 241.474 - 2.358.305 losses loans
Cadangan kerugian penurunan Allowance for impairment
nilai aset keuangan - selain losses on financial assets -
kredit yang diberikan 15.120 (3.540) - 11.580 other than loans
Cadangan kerugian penurunan Allowance for impairment
nilai aset non keuangan 845 (462) - 383 losses on non non-financial assets
Cadangan hukum, kecurangan Allowance for legal,
(fraud) dan lainnya 94.716 (61.125) - 33.591 fraud and others
Cadangan imbalan kerja 163.152 52.191 (11.376) 203.967 Allowance for employee benefits
Penyusutan aset hak guna 20.415 (713) - 19.702 Depreciation of right of use asset
(Laba) rugi yang belum
direalisasi atas efek Unrealized (gain) loss
yang diukur pada nilai on fair value through
wajar melalui laba rugi 28.684 (39.144) - (10.460) profit or loss
Rugi yang belum direalisasi Unrealized loss
atas lindung nilai arus kas - - 11.565 11.565 on cash flow hedges
(Laba) rugi yang belum
direalisasi atas efek yang Unrealized (gain) loss
diukur pada nilai wajar melalui on fair value through
penghasilan komprehensif (9.103) - 295.898 286.795 other comprehensive income
Aset pajak tangguhan - neto 2.430.660 188.681 296.087 2.915.428 Deferred tax assets - net
220
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. PERPAJAKAN (lanjutan) 39. TAXATION (continued)
d. Rekonsiliasi antara beban pajak penghasilan d. The reconciliation between the tax expense
dengan menggunakan tarif pajak yang berlaku computed by applying the applicable tax rate on
dari laba sebelum beban pajak dan beban the income before tax expense and the tax
pajak penghasilan seperti yang disajikan expense shown in the statement of profit or loss
dalam laporan laba rugi dan penghasilan and other comprehensive income for the period
komprehensif lain untuk periode yang berakhir ended December 31, 2024, 2023 and 2022, are
pada tanggal-tanggal 31 Desember 2024, as follows:
2023 dan 2022 adalah sebagai berikut:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2024 2023 2022
Laba sebelum beban pajak 3.772.841 4.380.210 3.875.690 Income before tax expense
Beban pajak dengan Tax expense at
tarif pajak yang berlaku (716.840) (832.240) (736.381) the applicable tax rate
Beda tetap (48.673) (46.982) (94.236) Permanent differences
Beban pajak (765.513) (879.222) (830.617) Tax expense
e. Penurunan Tarif Pajak Penghasilan Badan e. Reduction of the Tax Rate of Corporate Income
Tax
Pada tanggal 31 Maret 2020, Pemerintah On 31 March 2020, the Government issue
menerbitkan Peraturan Pemerintah Pengganti Government Regulation in Lieu of Law (Perpu)
Undang-Undang (Perpu) Republik Indonesia of the Republic of Indonesia No. 1 of 2020 which
No. 1 Tahun 2020 yang telah menjadi Undang- has become Law (UU) No. 2 of 2020, as well as
Undang (UU) No. 2 Tahun 2020, serta stipulated Government Regulation (PP) No. 30
menetapkan Peraturan Pemerintah (PP) No. of 2020 concerning Tariff Reduction for
30 Tahun 2020 tentang Penurunan Tarif Pajak Domestic Public Companies Taxpayers and
Penghasilan bagi Wajib Pajak Badan Dalam effective since 19 June 2020. The regulation
Negeri yang Berbentuk Perseroan Terbuka has stipulated the reduction in the income tax
dan berlaku sejak tanggal 19 Juni 2020. rates for domestic corporate taxpayers and
Aturan tersebut menetapkan penurunan tarif business establishments from 25% to 22% for
pajak penghasilan wajib pajak badan dalam Fiscal Year 2021 and 2022 and 20% for the
negeri dan bentuk usaha tetap dari semula Fiscal Year 2022 onwards, and a further
25% menjadi 22% untuk tahun pajak 2021 dan reduction of the tax rate by 3% for domestic
2022 dan 20% mulai tahun pajak 2022 dan taxpayers who meet certain requirements.
seterusnya, serta pengurangan lebih lanjut
tarif pajak sebesar 3% untuk wajib pajak
dalam negeri yang memenuhi persyaratan
tertentu.
Berdasarkan Undang-Undang No. 7 tahun Based Law No. 7 of 2021 regarding
2021 tentang Harmonisasi Peraturan Harmonisation of the Tax Regulation witch
Perpajakan yang berlaku 1 Januari 2022 maka applies on January 1, 2022 therefore the tax
tarif pajak kembali ke tarif pajak tunggal yaitu rate is a single rate of 22%.
22%.
221
Page 673
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. PERPAJAKAN (lanjutan) 39. TAXATION (continued)
e. Penurunan Tarif Pajak Penghasilan Badan e. Reduction of the Tax Rate of Corporate Income
(lanjutan) Tax (continued)
Berdasarkan surat keterangan No. DE/I/2025- Based on Letter No. DE/I/2025-0037 dated
0037 tanggal 3 Januari 2025 dan laporan January 3, 2025 and the monthly report of
bulanan kepemilikan saham dari Biro shares ownerships form the Securities
Administrasi Efek, Datindo Entrycom atas Administration Agency (Biro Administrasi Efek),
kepemilikan saham Bank selama periode 2024 Datindo Entrycom on the ownership of Bank’s
yang berakhir pada tanggal 31 Desember 2024 shares during the period ended December 31,
semua kriteria di atas untuk memperoleh 2024, all of the above mentioned required
fasilitas penurunan tarif pajak tersebut atas criteria to obtain the tax rate reduction on
laporan keuangan Bank untuk tahun yang Bank’s financial statements for the year then
berakhir pada tanggal 31 Desember 2024 telah ended December 31, 2024 were fulfilled by the
terpenuhi. Bank.
Berdasarkan surat keterangan No. DE/I/2024- Based on Letter No. DE/I/2024-0035 dated
0035 tanggal 3 Januari 2024 dan laporan January 3, 2024 and the monthly report of
bulanan kepemilikan saham dari Biro shares ownerships form the Securities
Administrasi Efek, Datindo Entrycom atas Administration Agency (Biro Administrasi Efek),
kepemilikan saham Bank selama periode 2023 Datindo Entrycom on the ownership of Bank’s
yang berakhir pada tanggal 31 Desember 2023 shares during the period ended December 31,
semua kriteria di atas untuk memperoleh 2023, all of the above mentioned required
fasilitas penurunan tarif pajak tersebut atas criteria to obtain the tax rate reduction on
laporan keuangan Bank untuk tahun yang Bank’s financial statements for the year then
berakhir pada tanggal 31 Desember 2023 telah ended December 31, 2023 were fulfilled by the
terpenuhi. Bank.
Berdasarkan surat keterangan No. DE/I/2023- Based on Letter No. DE/I/2023-0038 dated
0038 tanggal 3 Januari 2023 dan laporan January 3, 2023 and the monthly report of
bulanan kepemilikan saham (Formulir No. shares ownerships (form No. X.H.I-2 dated
X.H.I-2 tanggal 3 Januari 2023 dari Biro January 3, 2023 from the Securities
Administrasi Efek, Datindo Entrycom atas Administration Agency (Biro Administrasi Efek),
kepemilikan saham Bank selama periode 2022 Datindo Entrycom on the ownership of Bank’s
yang berakhir pada tanggal 31 Desember 2022) shares during the period ended
semua kriteria di atas untuk memperoleh December 31, 2022), all of the above
fasilitas penurunan tarif pajak tersebut atas mentioned required criteria to obtain the tax rate
laporan keuangan Bank untuk tahun yang reduction on Bank’s financial statements for the
berakhir pada tanggal 31 Desember 2022 telah year ended December 31, 2022 were fulfilled by
terpenuhi. the Bank.
Pajak penghasilan badan Bank untuk tahun Bank's corporate income tax for the year ended
yang berakhir pada tanggal-tanggal 31 December 31, 2024, 2023 and 2022 are
Desember 2024, 2023 dan 2022 telah dihitung calculated using the tax rate of 19%.
dengan menggunakan tarif pajak 19%.
222
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
39. PERPAJAKAN (lanjutan) 39. TAXATION (continued)
e. Penurunan Tarif Pajak Penghasilan Badan e. Reduction of the Tax Rate of Corporate Income
(lanjutan) Tax (continued)
Pada tanggal 10 Oktober 2024, Pemerintah On October 10, 2024, the Government issued
menerbitkan Peraturan Menteri Keuangan Minister of Finance Regulation (PMK) Number
(PMK) Nomor 74 Tahun 2024 tentang 74 Year 2024 concerning Guidelines for the
Pembentukkan Cadangan Piutang Tak Tertagih Establishment of an Reserve for Uncollectible
yang Boleh Dikurangkan dari Penghasilan Accounts that can be Deductible from Gross
Bruto. Sesuai dengan ketentuan peralihan Income. Based on the transitional provisions in
dalam Peraturan Menteri Keuangan Republik the Regulation of the Minister of Finance of the
Indonesia Nomor 74 Tahun 2024, Bank telah Republic of Indonesia Number 74 of 2024, Bank
melaksanakan perhitungan nilai tercatat has calculated the carrying value of the
cadangan piutang tak tertagih untuk awal tahun allowance for doubtful accounts for the
fiskal 2024 dan selisih lebih sebesar beginning of the fiscal year 2024, and the
Rp11.517.405 dan diakui sebagai biaya yang excess amounting to Rp 11,517,405 recognised
dibebankan seluruhnya untuk tahun fiskal 2024. as an expense fully charged to the fiscal year
Terkait dengan hal tersebut, aset pajak 2024. In relation to the above, BTN utilized
tangguhan yang dimanfaatkan BTN pada tahun deferred tax assets amounting to Rp 2,188,307
fiskal 2024 sebesar Rp 2.188.307. in the fiscal year 2024.
40. KOMITMEN DAN KONTINJENSI 40. COMMITMENTS AND CONTINGENCIES
Saldo komitmen dan kontinjensi pada tanggal The outstanding commitments and contingencies as
31 Desember 2024, 2023 dan 2022 adalah sebagai of December 31, 2024, 2023 and 2022 are as
berikut: follows:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
KOMITMEN COMMITMENTS
Liabilitas komitmen Commitments payable
Fasilitas kredit kepada nasabah Unused loan facility
yang belum ditarik 15.614.895 18.933.652 15.109.981 commitments
Irrevocable L/C yang Outstanding
masih berjalan (Catatan 28) 249.694 20.106 221.484 irrevocable L/Cs (Note 28)
Komitmen - neto 15.864.589 18.953.758 15.331.465 Commitments - net
KONTINJENSI CONTINGENCIES
Tagihan kontinjensi Contingent receivables
Pendapatan bunga dalam Interest income on
penyelesaian 3.550.319 3.598.041 6.855.269 non-performing assets
Liabilitas kontinjensi Contingent payables
Garansi yang diterbitkan Guarantees issued
(Catatan 28) (3.124.003) (2.579.175) (948.495) (Note 28)
Kontinjensi - neto 426.316 1.018.866 5.906.774 Contingencies - net
41. IMBALAN KERJA 41. EMPLOYEE BENEFITS
Program pensiun imbalan pasti Defined benefit pension plan
Program dana Pensiun diadministrasikan dan The Pension Plan’s assets are being administered
dikelola oleh Dana Pensiun PT Bank Tabungan and managed by Dana Pensiun PT Bank Tabungan
Negara (Persero) Tbk (DPBTN). Negara (Persero) Tbk (DPBTN).
223
Page 675
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Program pensiun imbalan pasti (lanjutan) Defined benefit pension plan (continued)
Sesuai dengan ketentuan Dana Pensiun, Program According to the Pension Fund regulation, the
Pensiun dibiayai dari iuran karyawan dan iuran pension plan is funded through contributions from
Bank. Iuran karyawan adalah sebesar 5% dari both the employees and the Bank. Employees’
penghasilan dasar pensiun karyawan dan atas sisa contributions are computed at 5% of the employees’
jumlah yang perlu didanakan kepada DPBTN basic pension salaries and any remaining amount
merupakan kontribusi Bank. required to fund DPBTN represents the contributions
by the Bank.
Efektif tanggal 1 Januari 2004, semua pekerja yang Effective January 1, 2004, all newly appointed
baru diangkat sebagai pekerja tetap tidak permanent employees are not included in the
diikutsertakan dalam program pensiun imbalan pasti defined benefit pension plan (DPBTN), instead, the
(DPBTN), namun demikian, karyawan Bank Bank’s employees are included in the defined
diikutsertakan dalam program pensiun iuran pasti contribution pension plan which was effective since
yang berlaku efektif sejak bulan Januari 2004. January 2004. This defined contribution pension
Program Pensiun ini dikelola oleh Dana Pensiun plan is managed by Dana Pensiun Lembaga
Lembaga Keuangan PT Bank Negara Indonesia Keuangan PT Bank Negara Indonesia (Persero)
(Persero) Tbk (DPLK). Tbk (DPLK).
Beban pensiun iuran pasti yang telah dibebankan Defined contribution pension expense that was
pada laporan laba rugi adalah sebesar Rp55.238, charged to profit or loss amounted to Rp55,238, Rp
Rp43.871 dan Rp35.782 masing-masing untuk Rp43,871 and Rp35,782 for the years ended
tahun yang berakhir pada tanggal 31 Desember December 31, 2024, 2023 and 2022, respectively.
2024, 2023 dan 2022.
Imbalan kerja jangka panjang lainnya Other long-term employee benefits
Bank memberikan imbalan kerja kepada pegawai The Bank provides employee benefits in the form of
berupa penghargaan masa kerja dan Masa allowance for gratuity for services and retirement
Persiapan Pensiun (MPP) yaitu 1 (satu) tahun preparation period (MPP), which is within 1 (one)
sebelum pegawai mencapai usia pensiun normal year before the normal pension age (56 years old).
(usia 56 tahun).
Masa Persiapan Pensiun (MPP) adalah Masa Retirement Preparation Period (MPP) is the period
Pegawai Tetap dibebastugaskan karena telah when permanent employees are dismissed because
mendekati usia pensiun normal. Pada ketentuan they are approaching normal retirement age. In the
sebelumnya (Surat Edaran Direksi Nomor previous provisions (Circular Letter of the Board of
62/SE/DIR/HCSD/2019) dijelaskan bahwa Pegawai Directors Number 62/SE/DIR/HCSD/2019) it is
Tetap yang telah memasuki usia 55 tahun maka explained that Permanent Employees who have
akan melaksanakan MPP dengan Hak upah berupa entered the age of 55 will carry out MPP with Wage
Gaji Pokok Pegawai bulan terakhir hingga Pegawai Rights in the form of the last month's Basic
ybs memasuki usia pensiun (56 tahun), apabila Employee Salary until the Employee concerned
dipandang perlu karena keahlian/pengalaman enters retirement age (56 years ), if it is deemed
Pegawai Tetap yang bersangkutan masih necessary because the expertise/experience of the
diperlukan, Direksi dapat menangguhkan/ Permanent Employee concerned is still needed, the
menghapuskan MPP yang bersangkutan dan Board of Directors can suspend/remove the MPP
selama dipekerjakan yang bersangkutan tetap concerned and while employed the person
diberikan penghasilan seperti halnya pada waktu concerned is still given income as was the case
Pegawai Tetap tersebut masih aktif (sebelum MPP). when the Permanent Employee was still active
(before MPP).
224
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Imbalan kerja jangka panjang lainnya (lanjutan) Other long-term employee benefits (continued)
Terdapat perubahan ketentuan pelaksanaan MPP There are changes to the provisions for
sebagaimana ditetapkan pada Perjanjian Kerja implementing MPP as stipulated in the Bank BTN
Bersama (PKB) Bank BTN tahun 2022 pasal 69 ayat Collective Labor Agreement (PKB) in 2022 article 69
1 dimana Pegawai yang memasuki usia MPP (55 paragraph 1 where Employees who enter MPP age
tahun) maka akan tetap bekerja hingga usia pensiun (55 years) will continue to work until retirement age
(56 tahun) dan apabila Pegawai ingin menjalani (56 years) and if Employees wish to undergo MPP
MPP maka dapat mengajukan permohonan kepada then may apply to the Company. The changes to the
Perusahaan. Perubahan ketentuan pelaksanaan MPP implementation provisions have also been
MPP tersebut juga telah disosialisasikan kepada socialized to all Bank employees based on memos
seluruh Pegawai Bank berdasarkan memo nomor number 244/M/HCSD/HCSP/IX/2022 and number
244/M/HCSD/HCSP/IX/2022 dan nomor 370/M/HCMD/ER/IX/2022 regarding Notification of
370/M/HCMD/ER/IX/2022 perihal Pemberitahuan Changes in Retirement Preparation Period (MPP).
Perubahan Ketentuan Masa Persiapan Pensiun
(MPP).
Karyawan Bank juga memperoleh manfaat dari Bank employees are also given welfare program,
pemberian program kesejahteraan, kontribusi employees’ contributions are 0.00% of their net
karyawan terhadap dana kesejahteraan sebesar wages for welfare program benefits and the Bank
0,00% dikali gaji bersih dan kontribusi Bank sebesar contributions are 3.50%. The plan assets are being
3,50%. Aset program diadministrasikan dan dikelola administered and managed by Yayasan
oleh Yayasan Kesejahteraan Pegawai PT Bank Kesejahteraan Pegawai PT Bank Tabungan Negara
Tabungan Negara (YKPBTN). (YKPBTN).
Perhitungan aktuaris atas imbalan kerja pada The actuarial valuation of employee benefits as of
tanggal 31 Desember 2024, 2023 dan 2022 masing- December 31, 2024, 2023 and 2022, are based on
masing adalah berdasarkan laporan aktuaris the actuarial reports dated February 6, 2025,
tanggal 6 Februari 2025, 5 Februari 2024 dan February 5, 2024 and February 13, 2023, of Kantor
13 Februari 2023 dari aktuaris Kantor Konsultan Konsultan Aktuaria Santhi Devi dan Ardianto
Aktuaria Santhi Devi dan Ardianto Handoyo dengan Handoyo respectively, using the “Projected Unit
menggunakan metode “Projected Unit Credit”. Credit” method.
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Asumsi ekonomi: Economics assumptions:
Tingkat kenaikan penghasilan dasar Basic pensionable annual
pensiun 8,00% 8,00% 6,00% salary increase rate
Tingkat diskonto per tahun sebelum Annual discount rate before
usia pensiun normal 7,00% 6,75% 7,00% normal retirement age
Asumsi lainnya: Other assumptions:
Usia pensiun normal 56 tahun/years 56 tahun/years 56 tahun/years Normal retirement age
Tingkat mortalita (kematian) TMI-2019 TMI-2019 TMI-2019 Mortality rate
Tingkat cacat 1,00% mortalita/ 1,00% mortalita/ 1,00% mortalita/ Disability rate
mortality mortality mortality
Asumsi lainnya: Other assumptions:
Tingkat Diskonto per tahun untuk: Annual Discount rate:
Imbalan Jangka Panjang Lainnya - Other long-term benefits
Penghargaan Masa Kerja 7,00% 6,75% 7,00% Gratuity
Program Pesangon Pensiun - Retirement severance program
Selisih DPLK 7,00% 6,75% 7,00% Difference from DPLK
Masa Persiapan Pensiun 7,00% 6,75% 7,00% Retirement Preparation Period
Program Pensiun Imbalan Pasti 7,00% 6,75% 7,25% Deferred Benefit Pension Plan
Program Kesejahteraan 7,00% 6,75% 7,00% Welfare Program
Tingkat pengunduran diri Turnover rate
Umur 25 5,00% 5,00% 5,00% Age 25
Umur 30 5,00% 5,00% 5,00% Age 30
Umur 35 5,00% 5,00% 5,00% Age 35
Umur 40 5,00% 5,00% 5,00% Age 40
Umur 45 5,00% 5,00% 5,00% Age 45
Umur 50 3,00% 4,00% 3,00% Age 50
Umur 55 9,00% 9,00% 9,00% Age 55
225
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Penghargaan masa kerja, program pesangon Gratuity for services, retirement severance program-
pensiun-selisih DPLK, masa persiapan pensiun dan difference from DPLK, retirement preparation period
program kesejahteraan dicantumkan dalam and welfare program are included in other benefits.
program lainnya.
a. Biaya imbalan kerja a. Employee benefits expense
31 Desember/December 31, 2024
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Biaya jasa kini 32.751 177.907 210.658 Current service cost
Iuran peserta (6.479) (6.666) (13.145) Contribution from participant
Beban bunga neto 9.759 74.384 84.143 Net interest cost
Kerugian aktuaria - 26.313 26.313 Actuarial loss
Biaya jasa lalu 93.324 - 93.324 Past service cost
Beban imbalan kerja Employee benefits
- neto 129.355 271.938 401.293 expense - net
31 Desember/December 31, 2023
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Biaya jasa kini 34.991 161.198 196.189 Current service cost
Iuran peserta (6.527) (6.728) (13.255) Contribution from participant
Beban bunga neto 1.271 63.231 64.502 Net interest cost
Kerugian aktuaria - (41.361) (41.361) Actuarial loss
Biaya jasa lalu (12.446) (23.817) (36.263) Past service cost
Beban imbalan kerja Employee benefits
- neto 17.289 152.523 169.812 expense - net
31 Desember/December 31, 2022
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Biaya jasa kini 35.276 106.523 141.799 Current service cost
Iuran peserta (7.050) (7.153) (14.203) Contribution from participant
Beban bunga neto 5.394 46.104 51.498 Net interest cost
Kerugian aktuaria - 76.053 76.053 Actuarial loss
Biaya jasa lalu 11.460 256.180 267.640 Past service cost
Perubahan metode atribusi - (68.659) (68.659) Change in benefit attribution method
Beban imbalan kerja Employee benefits
- neto 45.080 409.048 454.128 expense – net
226
Page 678
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Penghargaan masa kerja, program pesangon Gratuity for services, retirement severance program-
pensiun-selisih DPLK, masa persiapan pensiun dan difference from DPLK, retirement preparation period
program kesejahteraan dicantumkan dalam and welfare program are included in other benefits.
program lainnya.(lanjutan) (continued)
b. Mutasi atas kewajiban imbalan kerja b. Movements of liabilities for employee benefits
31 Desember/December 31, 2024
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 155.783 1.123.559 1.279.342 Beginning balance
Beban imbalan kerja Employee benefits expense
tahun berjalan - neto 129.355 271.938 401.293 during the year - net
Pengukuran kembali liabilitas Reameasurement of employee
(aset) imbalan kerja - neto (179.239) 10.938 (168.301) benefit liability (asset) - net
Pembayaran iuran Payment contribution
tahun berjalan (44.625) (118.598) (163.223) from current year
Saldo kewajiban pada Balance liabilities
akhir tahun (Catatan 29) 61.274 1.287.837 1.349.111 at end of year (Note 29)
31 Desember/December 31, 2023
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 107.214 966.297 1.073.511 Beginning balance
Beban imbalan kerja Employee benefits expense
tahun berjalan - neto 17.289 152.523 169.812 during the year - net
Pengukuran kembali liabilitas Reameasurement of employee
(aset) imbalan kerja - neto 76.466 109.561 186.027 benefit liability (asset) - net
Pembayaran iuran Payment contribution
tahun berjalan (45.186) (104.822) (150.008) from current year
Saldo kewajiban pada Balance liabilities
akhir tahun (Catatan 29) 155.783 1.123.559 1.279.342 at end of year (Note 29)
31 Desember/December 31, 2022
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 148.266 710.429 858.695 Beginning balance
Beban imbalan kerja Employee benefits expense
tahun berjalan - neto 45.080 409.048 454.128 during the year - net
Pengukuran kembali liabilitas Reameasurement of employee
(aset) imbalan kerja - neto (49.512) (10.360) (59.872) benefit liability (asset) - net
Pembayaran iuran Payment contribution
tahun berjalan (36.620) (142.820) (179.440) from current year
Saldo kewajiban pada Balance liabilities
akhir tahun (Catatan 29) 107.214 966.297 1.073.511 at end of year (Note 29)
227
Page 679
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
c. Mutasi nilai kini liabilitas imbalan kerja adalah c. The movements in the present value of liabilities
sebagai berikut: for employee benefits are as follows:
31 Desember/December 31, 2024
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 2.446.131 2.098.070 4.544.201 Beginning balance
Biaya jasa kini 32.751 177.907 210.658 Current service cost
Beban bunga 162.884 139.044 301.928 Interest cost
Biaya jasa lalu 93.324 - 93.324 Past service cost
Manfaat yang dibayarkan (182.044) (202.096) (384.140) Benefits paid
Kerugian/(keuntungan)
aktuaria (29.345) 44.197 14.852 Actuarial loss/(gain)
Saldo pada akhir tahun 2.523.701 2.257.122 4.780.823 Balance at the end of year
31 Desember/December 31, 2023
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 2.226.053 1.930.356 4.156.409 Beginning balance
Biaya jasa kini 34.991 161.198 196.189 Current service cost
Beban bunga 156.762 127.009 283.771 Interest cost
Biaya jasa lalu (12.446) (23.817) (36.263) Past service cost
Manfaat yang dibayarkan (155.673) (186.015) (341.688) Benefits paid
Kerugian/(keuntungan)
aktuaria 196.444 89.339 285.783 Actuarial loss/(gain)
Saldo pada akhir tahun 2.446.131 2.098.070 4.544.201 Balance at the end of year
31 Desember/December 31, 2022
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 2.186.761 1.633.262 3.820.023 Beginning balance
Biaya jasa kini 35.276 106.523 141.799 Current service cost
Beban bunga 152.585 110.738 263.323 Interest cost
Biaya jasa lalu 11.460 256.180 267.640 Past service cost
Manfaat yang dibayarkan (140.158) (208.970) (349.128) Benefits paid
Perubahan metode atribusi - (68.660) (68.660) Change in benefit attribution method
Kerugian/(keuntungan)
aktuaria (19.871) 101.283 81.412 Actuarial loss/(gain)
Saldo pada akhir tahun 2.226.053 1.930.356 4.156.409 Balance at the end of year
d. Mutasi nilai wajar aset program adalah sebagai d. The movements in the fair value of plan assets
berikut: are as follows:
31 Desember/December 31, 2024
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 2.290.350 1.072.990 3.363.340 Beginning balance
Hasil pengembangan aset
program 303.018 86.285 389.303 Return on plan asset
Kontribusi Bank 44.625 26.688 71.313 Contributions by the Bank
Kontribusi pegawai 6.480 6.666 13.146 Employees contribution
Manfaat yang dibayarkan (182.044) (110.185) (292.229) Benefits paid
Saldo pada akhir tahun 2.462.429 1.082.444 3.544.873 Balance at the end of year
228
Page 680
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
d. Mutasi nilai wajar aset program adalah sebagai d. The movements in the fair value of plan assets
berikut: (lanjutan) are as follows: (continued)
31 Desember/December 31, 2023
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 2.118.844 1.030.736 3.149.580 Beginning balance
Hasil pengembangan aset
program 275.470 116.700 392.170 Return on plan asset
Kontribusi Bank 45.183 26.056 71.239 Contributions by the Bank
Kontribusi pegawai 6.526 6.729 13.255 Employees contribution
Manfaat yang dibayarkan (155.673) (107.231) (262.904) Benefits paid
Saldo pada akhir tahun 2.290.350 1.072.990 3.363.340 Balance at the end of year
31 Desember/December 31, 2022
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 2.038.499 995.996 3.034.495 Beginning balance
Hasil pengembangan aset
program 176.833 93.752 270.585 Return on plan asset
Kontribusi Bank 36.620 29.036 65.656 Contributions by the Bank
Kontribusi pegawai 7.050 7.153 14.203 Employees contribution
Manfaat yang dibayarkan (140.158) (95.201) (235.359) Benefits paid
Saldo pada akhir tahun 2.118.844 1.030.736 3.149.580 Balance at the end of year
e. Pengukuran kembali (aset) liabilitas imbalan e. Remeasurement of net employee benefit
kerja neto: (asset) liabilities:
31 Desember/December 31, 2024
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 222.024 469.752 691.776 Beginning balance
Kerugian aktuaris (29.345) 17.884 (11.461) Actuary loss
Imbal hasil atas aset program (149.894) (16.446) (166.340) Return on plan assets
Change in effect of the
Perubahan atas dampak atas aset asset ceiling excluding
diluar bunga neto aset/liabilitas - 9.500 9.500 net interest of asset/liabilities
Saldo pada akhir tahun 42.785 480.690 523.475 Balance at the end of year
31 Desember/December 31, 2023
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 145.559 360.188 505.747 Beginning balance
Kerugian aktuaris 196.444 130.699 327.143 Actuary loss
Imbal hasil atas aset program (119.979) (46.916) (166.895) Return on plan assets
Change in effect of the
Perubahan atas dampak atas aset asset ceiling excluding
diluar bunga neto aset/liabilitas - 25.781 25.781 net interest of asset/liabilities
Saldo pada akhir tahun 222.024 469.752 691.776 Balance at the end of year
229
Page 681
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
e. Pengukuran kembali (aset) liabilitas imbalan e. Remeasurement of net employee benefit
kerja neto: (lanjutan) (asset) liabilities: (continued)
31 Desember/December 31, 2022
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 195.072 370.549 565.621 Beginning balance
Kerugian aktuaris (19.871) 25.231 5.360 Actuary loss
Imbal hasil atas aset program (29.642) (21.199) (50.841) Return on plan assets
Change in effect of the
Perubahan atas dampak atas aset asset ceiling excluding
diluar bunga neto aset/liabilitas - (14.391) (14.391) net interest of asset/liabilities
Saldo pada akhir tahun 145.559 360.190 505.749 Balance at the end of year
f. Portofolio investasi aset program yang f. The asset program’s investment portfolio is
ditempatkan dalam bentuk instrumen keuangan placed in the form of financial instruments
yang terdiri dari reksadana, efek beragunan including mutual funds, asset backed securities,
aset, surat berharga negara, obligasi, deposito government securities, bonds, time deposits
berjangka dan saham. and shares of stocks.
Status pendanaan imbalan kerja per Funding status of employee benefit as of
31 Desember 2024, 2023 dan 2022 disajikan December 31, 2024, 2023 and 2022 are as
sebagai berikut: follow:
31 Desember/December 31, 2024
Program
Program Pensiun/ Kesejahteraan/
Pension Plan Welfare Benefits Total
Nilai wajar aset dana Fair value of plan
(tidak diaudit) 2.462.429 1.082.444 3.544.873 assets (unaudited)
Nilai kini liabilitas manfaat Present value of funded defined
pasti yang didanai (2.523.701) (969.284) (3.492.985) benefit obligation
Selisih lebih (kurang) pendanaan (61.272) 113.160 51.888 Funding surplus (deficit)
Selisih lebih pendanaan yang
tidak diakui - (113.160) (113.160) Asset adjustment
Kewajiban - neto (61.272) - (61.272) Liabilities - net
31 Desember/December 31, 2023
Program
Program Pensiun/ Kesejahteraan/
Pension Plan Welfare Benefits Total
Nilai wajar aset dana Fair value of plan
(tidak diaudit) 2.290.350 1.072.990 3.363.340 assets (unaudited)
Nilai kini liabilitas manfaat Present value of funded defined
pasti yang didanai (2.446.131) (974.509) (3.420.640) benefit obligation
Selisih lebih (kurang) pendanaan (155.781) 98.481 (57.300) Funding surplus (deficit)
Selisih lebih pendanaan yang
tidak diakui - (98.481) (98.481) Asset adjustment
Kewajiban - neto (155.781) - (155.781) Liabilities - net
230
Page 682
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
f. Portofolio investasi aset program yang f. The asset program’s investment portfolio is
ditempatkan dalam bentuk instrumen placed in the form of financial instruments
keuangan yang terdiri dari reksadana, efek including mutual funds, asset backed securities,
beragunan aset, surat berharga negara, government securities, bonds, time deposits
obligasi, deposito berjangka dan saham. and shares of stocks. (continued)
(lanjutan)
Status pendanaan imbalan kerja per Funding status of employee benefit as of
31 Desember 2024, 2023 dan 2022 disajikan December 31, 2024, 2023 and 2022 are as
sebagai berikut: (lanjutan) follow: (continued)
31 Desember/December 31, 2022
Program
Program Pensiun/ Kesejahteraan/
Pension Plan Welfare Benefits Total
Nilai wajar aset dana Fair value of plan
(tidak diaudit) 2.118.844 1.030.736 3.149.580 assets (unaudited)
Nilai kini liabilitas manfaat Present value of funded defined
pasti yang didanai (2.226.053) (964.038) (3.190.091) benefit obligation
Selisih lebih (kurang) pendanaan (107.209) 66.698 (40.511) Funding surplus (deficit)
Selisih lebih pendanaan yang
tidak diakui - (66.698) (66.698) Asset adjustment
Kewajiban - neto (107.209) - (107.209) Liabilities - net
Per tanggal 31 Desember 2024, 2023 dan As of December 31, 2024, 2023 and 2022, there
2022, tidak ada selisih lebih aset kesejahteraan were no recognition of surplus of Welfare
yang diakui di laporan posisi keuangan karena Benefits Plan assets in the statement of
ketentuan untuk pengakuan aset dari selisih financial position as the funding surplus did not
lebih pendanaan yang disyaratkan dalam meet the recognition criteria of assets under the
standar akuntansi tidak terpenuhi. accounting standards.
g. Sensitivitas dari kewajiban imbalan kerja g. The sensitivity of employee benefit liability
(tidak diaudit) terhadap perubahan asumsi (unaudited) to the changes in actuarial
aktuaria sebagai berikut: assumptions is as follow:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Tingkat diskonto Discount rate:
Kenaikan 1% (367.005) (360.599) (363.644) Increase 1%
Penurunan 1% 431.519 425.590 431.961 Decrease 1%
Tingkat kenaikan gaji Salary increase rate:
Kenaikan 1% 220.317 237.562 221.622 Increase 1%
Penurunan 1% (192.164) (163.484) (191.781) Decrease 1%
h. Analisis jatuh tempo yang diharapkan dari h. Expected maturity analysis of undiscounted
manfaat pensiun yang tidak terdiskonto adalah pension benefit is as follows: (unaudited)
sebagai berikut: (tidak diaudit)
31 Desember/December 31, 2024
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Sampai dengan 1 tahun 214.409 353.126 567.535 Up to 1 year
1 sampai 5 tahun 941.945 996.234 1.938.179 Between 1 to 5 years
5 sampai 10 tahun 1.041.501 882.712 1.924.213 Between 5 to 10 years
Total 2.197.855 2.232.072 4.429.927 Total
231
Page 683
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
h. Analisis jatuh tempo yang diharapkan dari h. Expected maturity analysis of undiscounted
manfaat pensiun yang tidak terdiskonto adalah pension benefit is as follows: (unaudited)
sebagai berikut: (tidak diaudit) (lanjutan) (continued)
31 Desember/December 31, 2023
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Sampai dengan 1 tahun 176.478 256.396 432.874 Up to 1 year
1 sampai 5 tahun 878.676 1.046.050 1.924.726 Between 1 to 5 years
5 sampai 10 tahun 1.027.144 848.474 1.875.618 Between 5 to 10 years
Total 2.082.298 2.150.920 4.233.218 Total
31 Desember/December 31, 2022
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Sampai dengan 1 tahun 127.654 278.591 406.245 Up to 1 year
1 sampai 5 tahun 835.385 978.527 1.813.912 Between 1 to 5 years
5 sampai 10 tahun 1.064.334 641.241 1.705.575 Between 5 to 10 years
Total 2.027.373 1.898.359 3.925.732 Total
Rata-rata durasi tertimbang kewajiban imbalan The average duration of the defined benefit
pasti adalah sebagai berikut: obligations are as follow:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Pensiun 8,81 tahun/years 10,09 tahun/years 10,05 tahun/years Pension
Kesejahteraan 9,75 tahun/years 9,82 tahun/years 9,50 tahun/years Welfare benefit
Program lainnya Other programs:
Pesangon 7,29 tahun/years 10,28 tahun/years 7,49 tahun/years Post employment benefit
Masa persiapan pensiun 7,29 tahun/years 10,28 tahun/years 7,67 tahun/years Pre-retirement benefit
Imbalan jangka panjang lainnya 7,29 tahun/years 10,28 tahun/years 7,49 tahun/years Other long term benefit
i. Risiko i. Risk
Bank tereskpos beberapa risiko atas program The Bank is exposed to a number of risks
imbalan kerja antara lain: through its employee benefit plans as follows:
Risiko yang terekspos pada program iuran The exposed risks in defined contribution
pasti adalah hasil investasi dibawah tingkat plan is lower return on investment compared
diskonto. Akumulasi iuran aktual lebih kecil to assumption on discount rate. The
dari nilai yang diasumsikan sehingga accumulated actual contribution to be lower
mengakibatkan selisih pembayaran than its assumption resulted increase the
terhadap Undang-Undang difference in the amount of contribution
Ketenagakerjaan akan meningkat dan based on Labor Law, and will also increase
berdampak pada beban dan liabilitas yang the amount of the related expenses and
akan meningkat pula. liabilities.
Risiko yang terekspos pada program The exposed risks in defined benefit
manfaat pasti adalah adanya tingkat hasil pension plan is the lower return on
investasi dibawah asumsi discount rate dan investment compared to assumption on
kenaikan gaji aktual yang lebih besar dari discount rate and the increase in the actual
asumsi. Hal tersebut menimbulkan salary is higher than its assumption. These
peningkatan iuran yang dibayarkan kepada will cause an increase in contribution paid to
Dana Pensiun. Pension Fund.
232
Page 684
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PELAPORAN SEGMEN 42. SEGMENT REPORTING
Informasi segmen usaha berdasarkan jenis usaha Segment information based on business type are as
adalah sebagai berikut: follows:
31 Desember/December 31, 2024
Konvensional/ Syariah/ Eliminasi/
Conventional Sharia Elimination Total
Pendapatan segmen 25.472.625 4.068.967 - 29.541.592 Segment income
Beban segmen (16.113.935) (1.935.005) - (18.048.940) Segment expenses
Pendapatan segmen - neto 9.358.690 2.133.962 - 11.492.652 Segment Income - net
Pendapatan operasional
lainnya 4.760.640 151.115 (335.836) 4.575.919 Other operating income
Penyisihan kerugian penurunan Provision for impairment
nilai aset keuangan dan losses on financial assets
non-aset keuangan (1.853.801) (127.694) - (1.981.495) and non-financial assets
Pembalikkan penyisihan Reversal for allowance for
estimasi kerugian estimated losses from
komitmen dan commitment &
kontijensi bersih 195 - 195 contingencies
Beban operasional lainnya (9.313.293) (1.285.101) 335.836 (10.262.558) Other operating expenses
Laba operasional 2.952.431 872.282 - 3.824.713 Income from operations
Pendapatan (beban) bukan Non-operating income
operasional - neto (51.993) 121 - (51.872) (expenses) - net
Beban pajak (765.513) - - (765.513) Tax expense
Laba tahun berjalan 2.134.925 872.403 - 3.007.328 Income for the year
Total aset 416.184.631 60.560.957 (7.131.086) 469.614.502 Total assets
Total liabilitas dan dana syirkah Total liabilities and
temporer 384.480.961 59.692.738 (7.131.086) 437.042.613 temporary syirkah fund
31 Desember/December 31, 2023
Konvensional/ Syariah/ Eliminasi/
Conventional Sharia Elimination Total
Pendapatan segmen 24.722.529 3.558.723 - 28.281.252 Segment income
Beban segmen (13.406.425) (1.444.537) - (14.850.962) Segment expenses
Pendapatan segmen - neto 11.316.104 2.114.186 - 13.430.290 Segment Income - net
Pendapatan operasional
lainnya 4.161.842 154.971 (425.666) 3.891.147 Other operating income
Penyisihan kerugian penurunan Provision for impairment
nilai aset keuangan dan losses on financial assets
non-aset keuangan (3.653.668) (111.729) - (3.765.397) and non-financial assets
Pembalikkan penyisihan Reversal for allowance for
estimasi kerugian estimated losses from
komitmen dan commitment &
kontijensi bersih 1.139 - - 1.139 contingencies
Beban operasional lainnya (7.988.114) (1.455.002) 425.666 (9.017.450) Other operating expenses
Laba operasional 3.837.303 702.426 - 4.539.729 Income from operations
Pendapatan (beban) bukan Non-operating income
operasional - neto (159.428) (91) - (159.519) (expenses) - net
Beban pajak (879.222) Tax expense
Laba tahun berjalan 3.500.988 Income for the year
Total aset 392.854.285 54.288.709 (8.393.258) 438.749.736 Total assets
Total liabilitas dan dana syirkah Total liabilities and
temporer 363.082.327 53.581.515 (8.393.258) 408.270.584 temporary syirkah fund
233
Page 685
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. PELAPORAN SEGMEN (lanjutan) 42. SEGMENT REPORTING (continued)
Informasi segmen usaha berdasarkan jenis usaha Segment information based on business type are as
adalah sebagai berikut: (lanjutan) follows: (continued)
31 Desember/December 31, 2022
Konvensional/ Syariah/ Eliminasi/
Conventional Sharia Elimination Total
Pendapatan segmen 23.233.200 2.674.168 - 25.907.368 Segment income
Beban segmen (10.036.723) (873.361) - (10.910.084) Segment expenses
Pendapatan segmen - neto 13.196.477 1.800.807 - 14.997.284 Segment Income - net
Pendapatan operasional
lainnya 2.405.171 78.845 (209.164) 2.274.852 Other operating income
Penyisihan kerugian penurunan Provision for impairment
nilai aset keuangan dan losses on financial assets
non-aset keuangan (3.414.717) (602.661) - (4.017.378) and non-financial assets
Pembalikkan penyisihan Reversal for allowance for
estimasi kerugian estimated losses from
komitmen dan commitment &
kontijensi bersih (1.074) - - (1.074) contingencies
Beban operasional lainnya (8.704.656) (943.389) 209.164 (9.438.881) Other operating expenses
Laba operasional 3.481.201 333.602 - 3.814.803 Income from operations
Pendapatan (beban) bukan Non-operating income
operasional - neto 60.912 (25) - 60.887 (expenses) - net
Beban pajak (830.617) Tax expense
Laba tahun berjalan 3.045.073 Income for the year
Total aset 364.284.663 45.335.575 (7.471.926) 402.148.312 Total assets
Total liabilitas dan dana syirkah Total liabilities and
temporer 338.723.316 44.987.568 (7.471.926) 376.238.958 temporary syirkah fund
43. JAMINAN PEMERINTAH TERHADAP 43. GOVERNMENT GUARANTEES ON THE
KEWAJIBAN PEMBAYARAN BANK UMUM OBLIGATIONS OF COMMERCIAL BANKS
Berdasarkan Keputusan Presiden Republik Based on Decision No. 15 year 2004 of the
Indonesia No. 15 tahun 2004 tentang pengakhiran President of the Republic of Indonesia regarding the
tugas dan pembubaran BPPN, dinyatakan dalam termination of the role and winding-up of IBRA,
pasal 8 bahwa dengan diakhirinya tugas dan stated on article 8 that in relation with the task
dibubarkannya BPPN, Program Penjaminan completion and dismissal of IBRA, the Government
Pemerintah terhadap kewajiban pembayaran bank Guarantee Program on the obligations of domestic
umum yang semula dilakukan oleh BPPN banks which was originally handled by IBRA based
berdasarkan Keputusan Presiden Republik on the Decisions of the President of the Republic of
Indonesia No. 26 tahun 1998 dan Keputusan Indonesia No. 26 year 1998 and No. 27 year 1998
Presiden Republik Indonesia No. 27 tahun 1998, would be handled by the Ministry of Finance,
selanjutnya dilaksanakan oleh Menteri Keuangan specifically by the Government Guarantee
melalui Unit Pelaksanaan Penjaminan Pemerintah Implementation Unit Pelaksanaan Penjaminan
(UP3) sebagaimana diatur oleh Keputusan Presiden Pemerintah (UP3) as provided in the Decision of the
Republik Indonesia No. 17 tahun 2004, yang diatur President of the Republic of Indonesia No. 17 year
lebih lanjut dengan Keputusan Menteri Keuangan 2004, which was further regulated by the Decision
No. 84/KMK.06/2004 tanggal 27 Februari 2004 No. 84/KMK.06/2004 dated February 27, 2004 of the
tentang Perubahan atas Keputusan Ministry of Finance regarding the Amendment of
Menteri Keuangan Republik Indonesia Decision No. 179/KMK.017/2000 of the Ministry of
No.179/KMK.017/2000 tentang Syarat, Tata cara Finance on the Terms, Implementation Guidelines,
dan Ketentuan Pelaksanaan Jaminan Pemerintah and Conditions of the Government Guarantees on
terhadap Kewajiban Pembayaran Bank Umum. the obligations of commercial banks.
234
Page 686
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. JAMINAN PEMERINTAH TERHADAP 43. GOVERNMENT GUARANTEES ON THE
KEWAJIBAN PEMBAYARAN BANK UMUM OBLIGATIONS OF COMMERCIAL BANKS
(lanjutan) (continued)
Program Penjaminan Pemerintah melalui UP3 telah The Guarantee Program by the Government through
berakhir pada tanggal 22 September 2005, UP3 ended on September 22, 2005, as stated in
sebagaimana dinyatakan dalam Peraturan Menteri Regulation No. 68/PMK.05/2005 dated August 10,
Keuangan Republik Indonesia No. 68/PMK.05/2005 2005 of the Ministry of Finance concerning the
tanggal 10 Agustus 2005 tentang Perhitungan Dan Calculation and Payments of Premium on
Pembayaran Premi Program Penjaminan Terhadap Guarantee Program from Commercial Banks for the
Pembayaran Bank Umum untuk periode period July 1 to September 21, 2005. The
1 Juli sampai 21 September 2005. Sebagai Government established the Deposit Insurance
pengganti UP3 Pemerintah telah membentuk Corporation (LPS), an independent agency, to
Lembaga Independen, yaitu Lembaga Penjamin replace UP3, based on Law No. 24 year 2004 dated
Simpanan (LPS) berdasarkan Undang-undang September 22, 2004 of the Republic of Indonesia
Republik Indonesia No. 24 tahun 2004 tanggal regarding the establishment309 Deposit Insurance
22 September 2004 tentang Lembaga Penjamin Corporation (LPS) to guarantee public funds
Simpanan dimana LPS menjamin dana masyarakat including funds from other banks in the form of
termasuk dana dari bank lain dalam bentuk giro, demand deposits, time deposits, certificates of
deposito, sertifikat deposito, tabungan dan/atau deposit, savings deposits and/or other equivalent
bentuk lainnya yang dipersamakan dengan itu. form.
Berdasarkan salinan Peraturan LPS Based on LPS regulation No. 1/PLPS/2006 dated
No. 1/PLPS/2006 tanggal 9 Maret 2006 tentang March 9, 2006 regarding “Government Guarantee
“Program Penjaminan Simpanan” diatur besarnya Program on Saving Account”, the balance of saving
saldo yang dijamin untuk setiap nasabah pada satu accounts guaranteed for each customer is at a
bank adalah paling tinggi sebesar Rp100 juta. maximum of Rp100 million.
Sesuai dengan Peraturan Pemerintah No. 66 Tahun In accordance with Government Regulation No. 66
2008 tanggal 13 Oktober 2008 tentang “Besaran of 2008, dated October 13, 2008 regarding “The
Nilai Simpanan yang Dijamin Lembaga Penjamin Amount of Public Savings Guaranteed by the
Simpanan” maka nilai simpanan setiap nasabah Indonesia Deposit Insurance Corporation”, the total
pada satu bank yang dijamin oleh Pemerintah naik amount of customers’ saving accounts in banks
menjadi sebesar Rp2 miliar dari semula Rp100 juta, which is guaranteed by the Government has
efektif sejak tanggal tersebut di atas. increased to Rp2 billion, from the previous Rp100
million, effective on the date stated above.
Suku bunga penjaminan LPS pada tanggal LPS interest rates guarantee as of December
31 Desember 2024, 2023 dan 2022 masing-masing 31,2024, 2023 and 2022 were 4.25%, 4.25% and
adalah sebesar 4,25%, 4,25% dan 3,75% untuk 3.75% for each deposits in Rupiah and 2.25%,
simpanan dalam mata uang Rupiah, dan masing- 2.25% and 1.75% for deposits in foreign currencies.
masing sebesar 2,25%, 2,25% dan 1,75% untuk
simpanan dalam mata uang asing.
Pada tanggal 31 Desember 2024, 2023 dan 2022, The Bank paid a premium on the guarantee program
Bank telah membayar premi program penjaminan amounting to Rp729,685, Rp656,774 and
masing-masing sebesar Rp729.685, Rp656.774 Rp599,991 as of December 31, 2024, 2023 and
dan Rp599.991. 2022, respectively.
235
Page 687
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
Dalam kegiatan normal usaha, Bank melakukan In the normal course of business, the Bank enters
transaksi dengan pihak berelasi karena hubungan into certain transactions with parties which are
kepemilikan dan/atau kepengurusan. Semua related to the management and/or owned by the
transaksi dengan pihak-pihak berelasi telah same ultimate shareholder. All transactions with
dilakukan dengan kebijakan dan syarat yang telah related parties have been entered into the agreed
disepakati bersama. terms and conditions.
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2024, 2023
31 Desember 2024, 2023 dan 2022: and 2022:
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
Pemerintah Republik Indonesia (RI) Pemegang saham mayoritas melalui Obligasi Pemerintah, Kredit yang diberikan dan
Kementerian Keuangan RI/ Majority pembiayaan/piutang syariah/ Government
shareholder through the Ministry of Bonds, Loans and sharia financing/receivables
Finance of the Republic of Indonesia
PT Bank Mandiri (Persero) Tbk Dalam pengendalian yang sama Giro pada bank lain, Penempatan pada Bank
melalui pemerintah pusat RI/ Under Indonesia dan Bank Lain, Efek-efek,
common control through the Central Liabilitas Akseptasi, Pinjaman yang diterima
Government of the Republic of dan Surat Berharga yang Diterbitkan/Current
Indonesia accounts with other banks, Placement with Bank
Indonesia and Other Banks, Securities,
Acceptances Payable, Fund Borrowing and
Securities issued
PT Bank Negara Indonesia (Persero) Tbk Dalam pengendalian yang sama Giro pada bank lain, Penempatan pada Bank
melalui pemerintah pusat RI/ Under Indonesia dan Bank Lain, Efek-efek, Surat
common control through the Central Berharga yang Diterbitkan, Liabilitas Akseptasi/
Government of the Republic of Current accounts with other banks, Placement
Indonesia with Bank Indonesia and Other Banks,
Securities and Securities issued, Acceptances
Payable
PT Bank Rakyat Indonesia (Persero) Tbk Dalam pengendalian yang sama Giro pada bank lain, Penempatan pada Bank
melalui pemerintah pusat RI/ Under Indonesia dan Bank Lain, Efek-efek, dan Surat
common control through the Central Berharga yang Diterbitkan/ Current accounts
Government of the Republic of with other banks, Placement with Bank
Indonesia Indonesia and Other Banks, Securities and
Securities issued
PT Bank Syariah Indonesia Tbk Dalam pengendalian yang sama Giro pada bank lain, dan Penempatan pada
melalui pemerintah pusat RI/ Under Bank Indonesia dan Bank Lain/ Current
common control through the Central accounts with other banks, and Placement with
Government of the Republic of Bank Indonesia and Other Banks
Indonesia
PT Bank Mandiri Taspen Entitas Anak dari Badan Usaha Milik Penempatan pada Bank Indonesia dan Bank
Negara (BUMN)/ Subsidiary of State Lain, Efek-efek/Placement with Bank Indonesia
Owned Enterprise (SOE) and Other Banks and Securities
PT Bank Raya Tbk (dahulu PT Bank Rakyat Entitas Anak dari Badan Usaha Milik Penempatan pada Bank Indonesia dan Bank
Indonesia Agroniaga Tbk) Negara (BUMN)/ Subsidiary of State Lain, Simpanan dari Bank Lain dan Surat
Owned Enterprise (SOE) Berharga yang Diterbitkan/ Placement with
Bank Indonesia and Other Banks, Deposits from
Other Banks, Securities issued
Lembaga Pembiayaan Ekspor Indonesia Dalam pengendalian yang sama Penempatan pada Bank Indonesia dan Bank
melalui pemerintah pusat RI/ Under Lain, Efek-efek/Placement with Bank Indonesia
common control through the Central and Other Banks, Securities
Government of the Republic of
Indonesia
236
Page 688
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2024, 2023
31 Desember 2024, 2023 dan 2022 (lanjutan): and 2022 (continued):
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
PT Hutama Karya (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah, Tagihan Akseptasi/Loans and sharia
common control through the Central financing/receivables, Acceptance Receivable
Government of the Republic of
Indonesia
Perum Perumnas Dalam pengendalian yang sama Efek-efek, dan Kredit yang diberikan dan
melalui pemerintah pusat RI/ Under pembiayaan/piutang syariah/Securities, and
common control through the Central Loans and sharia financing/receivables
Government of the Republic of
Indonesia
PT PP Properti Tbk Entitas Anak dari Badan Usaha Milik Tagihan Akseptasi dan Kredit yang diberikan
Negara (BUMN)/ Subsidiary of State dan pembiayaan/piutang syariah/Acceptances
Owned Enterprise (SOE) Receivable and Loans and sharia
financing/receivables
PT Wijaya Karya Bangunan Gedung Tbk Entitas Anak dari Badan Usaha Milik Tagihan Akseptasi dan Garansi yang
Negara (BUMN)/ Subsidiary of State diterbitkan/Acceptances Receivable and
Owned Enterprise (SOE) Guarantees issued
PT Wijaya Karya Industri Energi Entitas Anak dari Badan Usaha Milik Tagihan Akseptasi/Acceptances Receivable
Negara (BUMN)/ Subsidiary of State
Owned Enterprise (SOE)
PT Wijaya Karya Industri & Konstruksi Entitas Anak dari Badan Usaha Milik Tagihan Akseptasi/Acceptances Receivable
Negara (BUMN)/ Subsidiary of State
Owned Enterprise (SOE)
Perum Percetakan Negara Republik Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
Indonesia (Perum PNRI) melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT Danareksa Investment Management Entitas Anak dari Badan Usaha Milik Efek-Efek dan Surat Berharga yang
Negara (BUMN)/ Subsidiary of State Diterbitkan/Securities and Securities Issued
Owned Enterprise (SOE)
PT Adhi Karya (Persero) Tbk Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT Angkasa Pura II (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT Dok Dan Perkapalan Surabaya (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT HK Realtindo Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
237
Page 689
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2024, 2023
31 Desember 2024, 2023 dan 2022 (lanjutan): and 2022 (continued):
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
PT Indah Karya (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT Jasamarga Bali Tol Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Mandiri Manajemen Investasi Entitas Anak dari Badan Usaha Milik Efek-Efek dan Surat Berharga yang
Negara (BUMN)/ Subsidiary of State Diterbitkan/Securities and Securities issued
Owned Enterprise (SOE)
PT Patra Jasa Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Permodalan Nasional Madani Entitas Anak dari Badan Usaha Milik Efek-Efek, Kredit yang diberikan dan
Negara (BUMN)/ Subsidiary of State pembiayaan/piutang syariah/Securities, Loans
Owned Enterprise (SOE) and sharia financing/receivables
PT Amarta Karya (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT Perusahaan Pengelola Aset (Persero) Dalam pengendalian yang sama Efek-Efek dan Kredit yang diberikan dan
melalui pemerintah pusat RI/ Under pembiayaan/piutang syariah/Securities and
common control through the Central Loans and sharia financing/receivables
Government of the Republic of
Indonesia
PT Taspen (Persero) Dalam pengendalian yang sama Surat Berharga yang Diterbitkan/ Securities
melalui pemerintah pusat RI/ Under issued
common control through the Central
Government of the Republic of
Indonesia
PT Virama Karya (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah dan Garansi yang diterbitkan/Loans and
common control through the Central sharia finacing/receivables and Guarantees
Government of the Republic of issued
Indonesia
PT Waskita Bumi Wira Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Waskita Karya Realty Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State Syariah/ Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT PPA Finance Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Waskita FIM Perkasa Realti Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
238
Page 690
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2024, 2023
31 Desember 2024, 2023 dan 2022 (lanjutan): and 2022 (continued):
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
PT Pertamina (persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah dan efek-efek/ Loans and sharia
common control through the Central financing/receivables and Securities
Government of the Republic of
Indonesia
PT Yodya Karya (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah dan Garansi yang diterbitkan/Loans and
common control through the Central sharia financing/receivables and Guarantees
Government of the Republic of issued
Indonesia
PT Adhi Persada Properti Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Perumnas Jakabaring Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Perumnas Sentraland Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprice (SOE)
PT Perumnas TOD Tanjung Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Sinergi Investasi Properti Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Perumnas Pondok Cina Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Adhi Commuter Properti Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah dan Tagihan Lain-Lain/Loans and
Owned Enterprise (SOE) sharia financing/receivables and Other
receivables
PT Angkasa Pura I (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah dan efek-efek/Loans and sharia
common control through the Central financing/receivables and securities
Government of the Republic of Efek-efek/Securities
Indonesia Penyisihan kerugian penurunan nilai aset
keuangan dan aset non keuangan/Provision for
impairment losses on financial and non-financial
assets
PT Jalin Pembayaran Nusantara Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
239
Page 691
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2024, 2023
31 Desember 2024, 2023 dan 2022 (lanjutan): and 2022 (continued):
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
PT Reasuransi Nasional Indonesia Entitas Anak dari Badan Usaha Milik Surat Berharga yang Diterbitkan /
Negara (BUMN)/ Subsidiary of State Securities issued
Owned Enterprise (SOE)
PT Tugu Reasuransi Indonesia Entitas Anak dari Badan Usaha Milik Surat Berharga yang Diterbitkan/
Negara (BUMN)/ Subsidiary of State Securities issued
Owned Enterprise (SOE)
PT Puspetindo Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Asuransi Kredit Indonesia Entitas Anak dari Badan Usaha Milik Surat Berharga yang Diterbitkan dan Garansi
Negara (BUMN)/ Subsidiary of State yang diterbitkan/Securities Issued and
Owned Enterprise (SOE) Guarantees issued
PT Asuransi Jasa Indonesia Entitas Anak dari Badan Usaha Milik Surat Berharga yang Diterbitkan/ Securities
Negara (BUMN)/ Subsidiary of State issued
Owned Enterprise (SOE)
PT Asuransi Jasa Raharja Entitas Anak dari Badan Usaha Milik Surat Berharga yang Diterbitkan/ Securities
Negara (BUMN)/ Subsidiary of State issued
Owned Enterprise (SOE)
PT Perusahaan Listrik Negara (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan Efek-efek/ Loans and
melalui pemerintah pusat RI/ Under sharia financing/receivables and Securities
common control through the Central
Government of the Republic of
Indonesia
PT Nindya Karya (Persero) Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan Garansi yang
Negara (BUMN)/ Subsidiary of State diterbitkan/Loans and sharia
Owned Enterprise (SOE) financing/receivables and Guarantees issued
PT Centurion Perkasa Iman Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan Garansi yang
Negara (BUMN)/ Subsidiary of State diterbitkan/Loans and sharia
Owned Enterprise (SOE) financing/receivables and Guarantees issued
PT Energi Pelabuhan Indonesia Entitas Anak dari Badan Usaha Milik Garansi yang diterbitkan/
Negara (BUMN)/ Subsidiary of State Guarantees issued
Owned Enterprise (SOE)
Perum Jaminan Kredit Indonesia Dalam pengendalian yang sama Surat Berharga yang Diterbitkan/ Securities
melalui pemerintah pusat RI/ Under issued
common control through the Central
Government of the Republic of
Indonesia
PT Daya Mitra Telekomunikasi Entitas Anak dari Badan Usaha Milik Efek-efek/ Securities
Negara (BUMN)/ Subsidiary of State
Owned Enterprise (SOE)
PT Industri Kereta Api Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State Syariah /Loans and sharia financing/receivables
Owned Enterprise (SOE)
240
Page 692
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2024, 2023
31 Desember 2024, 2023 dan 2022 (lanjutan): and 2022 (continued):
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
PT AXA Mandiri Financial Services Entitas Anak dari Badan Usaha Milik Surat Berharga yang Diterbitkan/ Securities
Negara (BUMN)/ Subsidiary of State issued
Owned Enterprise (SOE)
PT Penjaminan Infrastruktur Indonesia (Persero) Dalam pengendalian yang sama Surat Berharga yang Diterbitkan/ Securities
melalui pemerintah pusat RI/ Under issued
common control through the Central
Government of the Republic of
Indonesia
PT Reasuransi Indonesia Utama (Persero) Dalam pengendalian yang sama Surat Berharga yang Diterbitkan/
melalui pemerintah pusat RI/ Under Securities issued
common control through the Central
Government of the Republic of
Indonesia
PT Tugu Pratama Indonesia Entitas Anak dari Badan Usaha Milik Surat Berharga yang Diterbitkan/ Securities
Negara (BUMN)/ Subsidiary of State issued
Owned Enterprise (SOE)
PT Sarana Multigriya Finance (Persero) Dalam pengendalian yang sama Efek - Efek, Pinjaman yang diterima dan
melalui pemerintah pusat RI/ Under Pinjaman Subordinasi dan efek-efek
common control through the Central subordinasi/ Securities, Fund borrowings and
Government of the Republic of Subordinated Loan and securities
Indonesia
PT Sinergi Colomadu Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Perusahaan Gas Negara (Persero) Tbk Dalam pengendalian yang sama Efek-Efek/Securities
melalui pemerintah pusat RI/ Under
common control through the Central
Government of the Republic of
Indonesia
PT Pelabuhan Indonesia II (Persero) Dalam pengendalian yang sama Efek - Efek/Securities
melalui pemerintah pusat RI/ Under
common control through the Central
Government of the Republic of
Indonesia
PT PP Properti Jababeka Residence Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Bahana Pembinaan Usaha Indonesia (Persero) Dalam pengendalian yang sama Efek - Efek/Securities
melalui pemerintah pusat RI/ Under Pendapatan dari penerimaan kredit yang
common control through the Central dihapus bukukan/Income from recovery of loans
Government of the Republic of written off
Indonesia
241
Page 693
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2024, 2023
31 Desember 2024, 2023 dan 2022 (lanjutan): and 2022 (continued):
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
PT Pegadaian Entitas Anak dari Badan Usaha Milik Efek-Efek/Securities
Negara (BUMN)/ Subsidiary of State
Owned Enterprise (SOE)
PT BNI Asset Management Entitas Anak dari Badan Usaha Milik Surat Berharga yang Diterbitkan dan efek-efek/
Negara (BUMN)/ Subsidiary of State Securities issued and securities
Owned Enterprise (SOE)
PT Waskita Karya (Persero) Tbk Dalam pengendalian yang sama Efek-efek/ Securities
melalui pemerintah pusat RI/ Under
common control through the Central
Government of the Republic of
Indonesia
Peruri Properti Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah dan Garansi yang diterbitkan/Loans and
Owned Enterprise (SOE) sharia financing/receivables and
Guarantees issued
PT Waskita Beton Precast Tbk Entitas Anak dari Badan Usaha Milik Efek-efek/ Securities
Negara (BUMN)/ Subsidiary of State
Owned Enterprise (SOE)
PT BRI Manajemen Investasi Entitas Anak dari Badan Usaha Milik Efek-efek/ Securities
Negara (BUMN)/ Subsidiary of State
Owned Enterprise (SOE)
PT Pos Indonesia (Persero) Entitas Anak dari Badan Usaha Milik Garansi yang diterbitkan/
Negara (BUMN)/ Subsidiary of State Guarantees issued
Owned Enterprise (SOE)
PT Telkom Satelit Indonesia Entitas Anak dari Badan Usaha Milik Garansi yang diterbitkan/
Negara (BUMN)/ Subsidiary of State Guarantees issued
Owned Enterprise (SOE)
PT Inhutani V Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
Badan Pengelola Tabungan Perumahan Rakyat Dalam pengendalian yang sama Pinjaman dan Efek-Efek Subordinasi/
melalui pemerintah pusat RI/ Under Subordinated Loan and Securities
common control through the Central
Government of the Republic of
Indonesia
242
Page 694
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2024, 2023
31 Desember 2024, 2023 dan 2022 (lanjutan): and 2022 (continued):
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
PT PP Urban Entitas Anak dari Badan Usaha Milik Garansi yang diterbitkan, Tagihan lain-lain,
Negara (BUMN)/ Subsidiary of State Kredit yang diberikan dan pembiayaan/piutang
Owned Enterprise (SOE) syariah / Guarantees issued, Other receivables,
Loans and sharia financing/receivables
PT Aviasi Pariwisata Indonesia (Persero) Dalam pengendalian yang sama Efek-efek dan Kredit yang diberikan dan
melalui pemerintah pusat RI/ Under pembiayaan/piutang syariah/Securities and Loans
common control through the Central and sharia financing/receivables
Government of the Republic of
Indonesia
PT Bio Farma (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT Inka Multi Solusi Service Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State Syariah dan Tagihan lain-lain/Loans and sharia
Owned Enterprise (SOE) financing/receivables and Other receivables
PT PAL Indonesia (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah dan Garansi yang diterbitkan/Loans and
common control through the Central sharia financing/receivables and
Government of the Republic of Guarantees issued
Indonesia
PT Pengembangan Pariwisata Indonesia (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
Perum Pengangkutan Penumpang Djakarta Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT Wika Realty Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Wika Gedung Entitas Anak dari Badan Usaha Milik Tagihan lain-lain/Other receivables
Negara (BUMN)/ Subsidiary of State
Owned Enterprise (SOE)
PT Bahana TCW Investment Management Entitas Anak dari Badan Usaha Milik Efek-efek/Securities
Negara (BUMN)/ Subsidiary of State
Owned Enterprise (SOE)
Manajemen Kunci termasuk Direksi, Komisaris, Kredit yang Diberikan dan Pembiayaan/piutang
Komite Audit, Kepala Divisi dan Kepala Cabang/Key Hubungan pengendalian kegiatan Syariah, Simpanan dari Nasabah, dan Dana
Management including Director, Commissioner, perusahaan/ Control on company’s Syirkah Temporer/Loans and sharia
Audit Comittee, Head Division and Branch Manager activities financing/receivables, Deposit from Customers
and Temporary Syirkah Fund
243
Page 695
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
a. Transaksi dengan pihak berelasi karena a. Transactions with related parties due to
hubungan kepemilikan dengan pemerintah ownership relation with government of the
Republik Indonesia: Republic of Indonesia:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Aset Assets
Current accounts with
Giro pada bank lain (Catatan 6) 5.065.331 1.049.449 508.322 other banks (Note 6)
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain (Catatan 7) 61 61 61 and other banks (Note 7)
Efek-efek (Catatan 8) 5.489.205 3.851.105 850.059 Securities (Note 8)
Obligasi pemerintah (Catatan 9) 35.475.529 35.893.929 51.964.973 Government bonds (Note 9)
Kredit yang diberikan dan
pembiayaan/piutang syariah Loans and sharia financing/
(Catatan 11) 28.063.700 27.678.581 19.594.018 receivables (Note 11)
Tagihan akseptasi (Catatan 13) 433.708 68.746 131.356 Acceptance receivable (Note 13)
Tagihan lain-lain 612.280 106.385 61.169 Other Receivables
Total aset untuk pihak-pihak berelasi 75.139.814 68.648.256 73.109.958 Total assets to related parties
Cadangan kerugian penurunan Allowance for impairment losses
nilai dari pihak-pihak berelasi (835.954) (1.227.528) (900.235) for related parties
Total dari aset pihak-pihak berelasi Total assets from related parties
- neto 74.303.860 67.420.728 72.209.723 - net
Persentase total aset pihak Percentage of total assets from
berelasi terhadap total aset 15,82% 15,37% 17,96% related parties to total assets
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Liabilitas Liabilities
Simpanan dari nasabah Deposits from customers
(Catatan 18, 19 dan 20) 215.731.937 196.674.002 173.906.896 (Notes 18, 19 and 20)
Liabilitas Akseptasi (Catatan 23) 690.475 224.045 118.525 Acceptance payable (Note 23)
Surat-surat berharga
yang diterbitkan (Catatan 24) 4.600.466 5.868.525 4.355.008 Securities issued (Note 24)
Pinjaman yang diterima (Catatan 25) 23.352.225 22.453.290 17.455.685 Fund borrowings (Note 25)
Efek efek yang dijual dengan janji Securities sell under agreement
Dijual kembali (Catatan 22) 963.042 - - to repurchased (Note 22)
Pinjaman Subordinasi dan Subordinated loan
efek-efek subordinasi (Catatan 26) 1.500.000 4.499.997 4.499.977 and securities (Note 26)
Total liabilitas untuk pihak-
pihak berelasi 246.838.145 229.719.859 200.336.091 Total liabilities to related parties
Persentase total liabilitas pihak Percentage of total liabilities from
berelasi terhadap total liabilitas 60,53% 60,27% 57,01% related parties to total liabilities
244
Page 696
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
a. Transaksi dengan pihak berelasi karena a. Transactions with related parties due to
hubungan kepemilikan dengan pemerintah ownership relation with government of the
Republik Indonesia (lanjutan): Republic of Indonesia (continued):
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Dana Syirkah Temporer Temporary Syirkah Funds
Giro Mudharabah (Catatan 18) 11.985 11.271 11.897 Mudharabah current accounts (Note 18)
Tabungan Mudharabah (Catatan 19) 118.667 133.630 83.465 Mudharabah savings deposits (Note 19)
Deposito Mudharabah (Catatan 20) 6.845.833 8.899.072 7.631.970 Mudharabah time deposits (Note 20)
Total dana syirkah temporer Total temporary syirkah
untuk pihak-pihak berelasi 6.976.485 9.043.973 7.727.332 funds to related parties
Persentase total dana syirkah Percentage of total temporary syirkah
temporer berelasi terhadap funds related parties to total
dana syirkah temporer 23,85% 33,37% 31,08% temporary syirkah funds
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Pendapatan bunga dan Interest income and income
bagi hasil from profit sharing
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 191.171 490.024 282.311 and other banks
Efek-efek 431.876 299.741 216.020 Securities
Obligasi pemerintah 1.187.847 1.220.648 1.518.936 Government bonds
Kredit yang diberikan dan Loans and sharia financing/
pembiayaan/piutang syariah 1.875.653 1.195.910 1.081.237 receivables
Total pendapatan bunga dan Total interest income and income
bagi hasil dari pihak-pihak from profit sharing from
berelasi 3.686.547 3.206.323 3.098.504 related parties
Persentase terhadap total Percentage to total interest
pendapatan bunga dan bagi income and income from
hasil 12,48% 11,34% 11,96% profit sharing
245
Page 697
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
a. Transaksi dengan pihak berelasi karena a. Transactions with related parties due to
hubungan kepemilikan dengan pemerintah ownership relation with government of the
Republik Indonesia (lanjutan): Republic of Indonesia (continued):
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Beban bunga, bagi hasil Interest, profit sharing
dan bonus and bonus expenses
Simpanan dari nasabah 5.810.627 3.137.470 2.642.731 Deposits from customers
Simpanan dari bank lain 7.515 2.647 781 Deposits from other banks
Surat-surat berharga
yang diterbitkan 339.212 433.269 455.401 Securities issued
Pinjaman yang diterima 1.075.252 965.111 843.147 Fund borrowings
Efek- efek yang dijual Securities sold under
dengan janji dibeli kembali 19.314 34.593 4.894 repurchase agreement
Pinjaman subordinasi dan Subordinated loan and
efek-efek subordinasi 378.786 381.770 381.760 securities
Giro Mudharabah 112 18 181 Mudharabah current accounts
Tabungan Mudharabah 1.244 1.896 6.521 Mudharabah savings deposits
Deposito Mudharabah 88.435 149.498 80.613 Mudharabah time deposits
Total beban bunga dan bonus Total interest and bonus expenses
dari pihak berelasi 7.720.497 5.106.272 4.416.029 from related parties
Persentase terhadap total Percentage to total interest,
beban bunga, bagi hasil profit sharing and bonus
dan bonus 42,78% 34,38% 40,48% expense
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Komitmen dan Kontinjensi pada Commitments and Contingencies
Rekening Administratif in Administrative Accounts
(Catatan 28) (Note 28)
Garansi yang diterbitkan 1.072.600 1.116.581 426.438
Irrevocable L/C yang masih Guarantees issued
Berjalan 52.513 8.840 115.445 Outstanding irrevocable LCs
Total komitmen dan kontinjensi Total commitments
pada rekening administratif and contingencies in
dari pihak berelasi 1.125.113 1.125.421 541.883 administrative accounts
Presentase terhadap total Percentage to total commitments
komitmen dan kontinjensi and contingencies in
pada rekening administratif 35,52% 41,28% 43,35% administrative accounts
246
Page 698
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
b. Transaksi dengan manajemen kunci (lanjutan) b. Transactions with key management personnel
(continued)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Kredit yang diberikan dan piutang/
pembiayaan syariah Loan and sharia
(Catatan 11) 83.781 94.105 102.781 financing/receivables (Note 11)
Cadangan kerugian penurunan Allowance for impairment losses
nilai dari pihak-pihak berelasi (350) (288) (374) for related parties
Total dari aset pihak-pihak Total assets from related parties
berelasi - neto 83.431 93.817 102.407 - net
Persentase terhadap total aset 0,02% 0,02% 0,03% Percentage to total assets
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Liabilitas Liabilities
Simpanan dari nasabah Deposits from customers
(Catatan 18, 19 dan 20) 60.759 186.924 115.340 (Notes 18, 19 and 20)
Liabilitas imbalan kerja 271.959 288.487 268.476 Employee benefits liability
Total liabilitas dari Total liabilities from key
manajemen kunci 332.718 475.411 383.816 management personnel
Persentase terhadap
total liabilitas 0,08% 0,12% 0,11% Percentage to total liabilities
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Dana Syirkah Temporer Temporary Syirkah Funds
Mudharabah current accounts
Giro Mudharabah (Catatan 18) - 2.203 - (Note 18)
Tabungan Mudharabah Mudharabah savings deposits
(Catatan 19) 7.226 8.363 4.962 (Note 19)
Deposito Mudharabah Mudharabah time deposits
(Catatan 20) 11.575 9.297 5.221 (Note 20)
Total dana syirkah temporer Total temporary syirkah
untuk pihak-pihak berelasi 18.801 19.863 10.183 funds to related parties
Persentase total dana syirkah Percentage of total temporary
temporer berelasi terhadap syirkah funds related parties to
dana syirkah temporer 0,06% 0,07% 0,04% total temporary syirkah funds
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Pendapatan bunga dan Interest income and income
bagi hasil from profit sharing
Kredit yang diberikan dan Loans and sharia financing/
pembiayaan/piutang syariah 5.149 6.821 6.929 receivables
Persentase terhadap total Percentage to total interest
pendapatan bunga dan bagi income and income from
hasil 0,02% 0,02% 0,03% profit sharing
247
Page 699
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 44. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
b. Transaksi dengan manajemen kunci (lanjutan) b. Transactions with key management personnel
(continued)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Beban bunga, bagi hasil Interest, profit sharing
dan bonus and bonus expenses
Simpanan dari nasabah 1.175 1.446 1.564 Deposits from customers
Dana Syirkah 287 402 168 Mudharabah savings deposits
Total beban bunga, Total interest, profit
bagi hasil, dan bonus 1.462 1.848 1.732 sharing and bonus expense
Persentase terhadap total beban Percentage to total interest, profit
bunga, bagi hasil, dan bonus 0,01% 0,01% 0,03% sharing and bonus expense
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Imbalan jangka pendek: Short-term employee benefits:
Direksi (Catatan 1h) 199.832 161.529 131.671 Board of directors (Note 1h)
Dewan komisaris (Catatan 1h) 76.260 64.480 51.960 Board of commissioners (Note 1h)
Karyawan kunci lain 265.859 216.253 221.825 Other key employees
Imbalan pasca kerja: Post-employee benefits:
Karyawan kunci lain 196.004 200.829 182.874 Other key employees
Imbalan jangka Panjang lainnya: Other long term benefits:
Karyawan kunci lain 75.955 87.658 85.602 Other key employees
Total 813.910 730.749 673.932 Total
Persentase terhadap total beban Percentage to total salaries
gaji dan tunjangan karyawan 18,31% 18,35% 16,08% and employee benefits
248
Page 700
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO 45. RISK MANAGEMENT
Risiko Kredit Credit Risk
Risiko Kredit adalah Risiko kerugian akibat Credit Risk is the risk of loss resulting from the
kegagalan pihak lain dalam memenuhi failure of another party to fulfill its obligations. This
kewajibannya. Termasuk dalam Risiko Kredit yaitu includes Credit Risk arising from debtor default,
Risiko Kredit akibat kegagalan debitur, Risiko Kredit Credit Risk due to concentration of funds (Credit
akibat terkonsentrasinya penyediaan dana (Risiko Concentration Risk), Credit Risk from counterparty
Konsentrasi Kredit), Risiko Kredit akibat kegagalan default (Counterparty Credit Risk), Credit Risk from
pihak lawan (counterparty credit risk), Risiko Kredit settlement failures (Settlement Risk), and Credit
akibat kegagalan settlement (settlement risk), dan Risk from country risk.
Risiko Kredit akibat country risk.
Risiko Kredit dapat bersumber dari berbagai Credit Risk can arise from various business
aktivitas bisnis Bank. Pemberian kredit merupakan activities of the Bank. Lending represents the largest
sumber Risiko Kredit yang terbesar. Selain kredit, source of Credit Risk. Besides loans, the Bank
Bank menghadapi Risiko Kredit dari berbagai encounters Credit Risk from various financial
instrumen keuangan seperti surat berharga, instruments such as securities, acceptances,
akseptasi, transaksi antar Bank, transaksi interbank transactions, trade finance transactions,
pembiayaan perdagangan, transaksi nilai tukar dan foreign exchange and derivatives transactions, as
derivatif serta kewajiban komitmen dan kontinjensi. well as commitment and contingency obligations.
Sebagai bagian dari pengelolaan risiko kredit, Bank As part of credit risk management, the Bank
secara teratur meninjau dan memperbarui Pedoman regularly reviews and updates the Credit and
Kebijakan Kredit dan Pembiayaan untuk kredit dan Financing Policy Guidelines for both credit and
pembiayaan sebagai bagian dari proses penilaian financing as part of the risk assessment process.
risiko. Eksposur Risiko Kredit dipantau sejak proses Credit Risk Exposure is monitored from the
pemberian kredit sampai dengan jatuh tempo kredit. issuance of credit through to its maturity. Credit risk
Pemantauan dan pengendalian risiko kredit di monitoring and control involve assessing credit risk
antaranya dengan mengevaluasi eksposur risiko exposure relative to credit risk limits (Risk Appetite
kredit terhadap limit risiko kredit (Risk Appetite and and Risk Tolerance).
Risk Tolerance).
Pengelolaan kredit Bank diarahkan untuk The Bank’s loan management is aimed to support
melakukan ekspansi kredit dan mengelola kualitas the loan expansion and to manage the quality of
setiap kredit sejak saat diberikan sampai dengan each loan from the time the loan was granted until
dilunasi oleh debitur dan untuk mencegah kredit the loan is fully repaid by the debtors and to prevent
tersebut menjadi kredit. Pengelolaan kredit yang the loan becoming a Non-Performing Loan (NPL).
efektif dapat meminimalkan kerugian dan Effective loan management is intended to minimize
mengoptimalkan penggunaan modal yang the risk of losses and optimize the use of capital
dialokasikan untuk risiko kredit. allocated for credit risk.
Reviu Kredit UMKM dan Komersial bersama Direksi, Bank actively conducts the MSME and Commercial
Divisi, CBC, Kantor Cabang secara bulanan atau Loans Portfolio Quality Review Forums with the
bila diminta sewaktu-waktu sebagai upaya Board of Directors, Divisions, CBC, Branch Offices
memberikan gambaran terkini mengenai posisi dan on a monthly basis or when requested at any time in
kualitas kredit baik secara bankwide maupun per an effort to provide an up-to-date picture of the
segmentasi kredit. Dalam hal peningkatan proses position and quality of loans both bankwide and per
pengambilan keputusan pemberian kredit, Bank loan segment. In terms of improving the credit
juga melakukan pembentukan komite kredit melalui decision making process, the Bank has also
Rapat Komite Kredit disertai dengan sentralisasi established a credit committee through Credit
proses kredit. Committee Meetings along with centralizing the
credit process.
249
Page 701
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Pada segmen kredit komersial, Bank telah In the commercial loan segment, the Bank has
mengimplementasikan Commercial Banking Center implemented the Commercial Banking Center
(CBC) dimana CBC berfungsi sebagai sentralisasi (CBC) where the CBC serves as the centralization
pemrosesan kredit komersial. Pada segmen SME, of commercial loan processing. In the SME
Bank juga sedang melakukan implementasi SPU segment, the Bank is also implementing SPU
(Sentra Proses UMKM) sebagai upaya perbaikan (MSME Process Center) as an effort to improve the
proses dan pengelolaan kredit UMKM untuk process and management of MSME loans to
meningkatkan produktivitas, perbaikan kualitas increase productivity, improve the quality of credit
putusan kredit yang tersentral dan objektif, serta decisions that are centralized and objective, and
monitoring yang tersentralisasi. Bank juga mulai centralized monitoring. The Bank has also started to
menerapkan Portfolio Guideline untuk Kredit implement Portfolio Guideline for Wholesale Loans
Wholesale sebagai pengendalian risiko konsentrasi as a credit concentration risk control while still
kredit dengan tetap mengedepankan asas prudent prioritizing prudent and governance principles. The
dan governance. Bank melakukan beberapa Bank conducted several system developments such
pengembangan model terkait pengelolaan risiko as in the SME segment, the Credit Scoring Model
kredit seperti pada segment SME dikembangkan SME system was developed and in the MSME,
sistem Credit Scoring Model SME dan pada Commercial and Corporate loan segments an Early
segment kredit UMKM, Komersial dan Korporasi Warning System (EWS) is being developed.
sedang dikembangkan Early Warning System
(EWS).
Pada kredit konsumer, proses pengendalian risiko In consumer loans, credit risk management is
kredit dilakukan melalui sistem iLoan Konsumer carried out through the iLoan Consumer system,
yang dilengkapi dengan Credit Scoring Model which includes a Credit Scoring Model (CSM). The
(CSM) dimana saat ini sedang dilakukan Bank is currently enhancing its CSM. In addition, the
pengembangan pada CSM Bank. Selain itu, Bank Bank conducts periodic Consumer Credit
melakukan Performance Review Kredit Konsumer Performance Reviews with field directors and
secara berkala bersama direktur bidang dan unit related work units as an effort to provide an up-to-
kerja terkait sebagai upaya untuk memberikan date picture of the position and quality of loans and
gambaran terkini mengenai posisi dan kualitas kredit financing both bankwide and per consumer credit
dan pembiayaan baik secara bankwide maupun per segmentation. The management of consumer credit
segmentasi kredit konsumer. Pengelolaan debitur debtors classified as Kol-2 and NPL is handled by
kredit konsumer Kol-2 dan NPL dilakukan oleh the Consumer Collection and Remedial Unit,
Satuan Kerja Pembinaan, Penyelamatan & whereas commercial credit is managed by the
Penyelesaian Kredit Konsumer sedangkan untuk Commercial Asset Management Unit.
kredit komersial dilakukan oleh Satuan Kerja
Commercial Asset Management.
Sebagai tindak lanjut penerapan Pilar 1 Basel II, As part of implementing Pillar 1 of Basel II, the Bank
Bank mengimplementasikan pengukuran risiko has adopted the Standardized Approach for
kredit dengan menggunakan Standardized measuring credit risk, in accordance with OJK
Approach sesuai dengan SE OJK No. Circular Letter No. 24/SEOJK.03/2021 dated
24/SEOJK.03/2021 tanggal 7 Oktober 2021 perihal October 7, 2021, regarding the Calculation of Risk-
Perhitungan Aset Tertimbang Menurut Risiko Weighted Assets (RWA) for Credit Risk using the
(ATMR) untuk Risiko Kredit dengan menggunakan Standard Approach for Commercial Banks, which
Pendekatan Standar bagi Bank Umum yang efektif will come into effect in January 2023.
diberlakukan pada Januari 2023.
250
Page 702
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Dalam rangka mengelola risiko kredit, Bank telah In managing credit risk, the Bank has implemented
menerapkan Four Eyes Principle dengan the Four Eyes Principle by separating the credit risk
memisahkan fungi risiko kredit dan unit bisnis. function from the business units. For commercial
Dalam putusan kredit komersial terdiri dari credit decisions, there are distinct roles for
Commercial Risk dan Unit Bisnis selaku Risk Taking Commercial Risk and the Business Unit as the Risk
Unit dan first line serta putusan kredit konsumer Taking Unit and first line of defense. For consumer
yang terdiri dari Retail Risk Division (Regional Loan credit decisions, the roles are divided between the
Processing Center) dan Kantor Cabang maupun Retail Risk Division (Regional Loan Processing
Kantor Wilayah. Center) and the Branch Offices or Regional Offices.
Dalam memperkuat manajemen risiko pembiayaan In strengthening financing risk management to
untuk mengendalikan komposisi portofolio kredit control the composition of the Bank's loan portfolio
Bank dan memastikan laju pertumbuhan portofolio and ensure a healthy loan portfolio growth rate,
kredit yang sehat maka Bank BTN melakukan Bank BTN manages credit risk through Portfolio
pengelolaan risiko kredit melalui Portfolio Guideline Guideline in-order-to avoid the danger of
agar dapat menghindarkan bank dari bahaya risiko concentration risk. Portfolio Guideline is a strategic
konsentrasi. Portfolio Guideline merupakan inisiatif initiative in channelling the Bank's financing to
strategis dalam penyaluran pembiayaan Bank untuk always pay attention to the latest macroeconomic
selalu memperhatikan kondisi makro ekonomi yang conditions, especially in certain sectors that are
terkini terutama pada sektor-sektor tertentu yang considered still feasible to finance, including several
dinilai masih layak untuk dibiayai termasuk sectors that can be used as priority sectors,
beberapa sektor yang dapat digunakan sebagai including aspects of analysis and monitoring of NPL
sektor-sektor prioritas termasuk didalamnya aspek per industrial sector, financing limits per industrial
analisa dan monitoring terhadap NPL per sektor sector and industrial sector prospects in supporting
industri, limit pembiayaan per sektor industri dan the development of the Company's business
prospek sektor industri dalam mendukung business and considering ESG aspects in its
perkembangan usaha bisnis Perseroan serta determination.
mempertimbangkan aspek ESG dalam
penetapannya.
251
Page 703
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(i) Analisa eksposur maksimum terhadap risiko (i) Analysis on maximum exposures against credit
kredit setelah memperhitungkan dampak risks considering the impact of collateral and
agunan dan mitigasi risiko kredit lainnya: other credit risks mitigation:
Nilai tercatat dari aset keuangan Bank selain The carrying value of the Bank’s financial
kredit yang diberikan menggambarkan assets other than loans represents its maximum
eksposur maksimum atas risiko kredit. exposure to credit risk.
Bank menetapkan jenis dan nilai agunan yang The Bank determined the type and value
dijaminkan sesuai skema kredit dan perkiraan of collateral according to the loan scheme
tingkat risiko kredit dari counterparty sebagai as well as estimated credit risk level from the
second way out yang ditetapkan. Jenis dari counterparty as a determined second way out.
agunan terdiri dari: The types of collateral are as follows:
a) Physical collateral, berupa tanah dan a) Physical collateral, such as land and
bangunan. buildings.
b) Financial collateral, berupa simpanan b) Financial collateral, such as third party
(tabungan, giro dan deposito), surat funds (saving deposits, demand deposits
berharga, dan lain-lain. and time deposits), securities, etc.
c) Lainnya berupa garansi, lembaga c) Others, such as guarantees, guarantee
penjamin, dan lain-lain. institution, etc.
Pemberian kredit yang dilaksanakan oleh Bank The loan granting conducted by the Bank is
diatur dalam kebijakan dan prosedur stipulated in the loan policy and procedure in
perkreditan dimana untuk setiap jenis atau which every loan type or scheme has minimum
skema kredit telah ditentukan agunan minimal determinable collaterals that should be fulfilled.
yang harus dipenuhi.
Untuk segmen kredit komersial yang umumnya For commercial loans segment which generally
merupakan kredit yasa griya, sesuai ketentuan represent yasa griya loan, according to the loan
perkreditan wajib dijamin oleh agunan yang policy has to be collateralized adequately. The
memadai. Agunan dapat berupa physical collaterals can be physical collateral, financial
collateral, financial collateral atau lainnya collateral or others such as accounts receivable
berupa tagihan usaha atau garansi. Untuk or guarantees. All collaterals particularly for
seluruh agunan khususnya physical collateral physical collateral will be assessed in which the
akan dilakukan retaksasi dimana nilai likuidasi collateral’s liquidation value will be used in
atas agunan tersebut yang akan dipergunakan determining the coverage ratio.
dalam menentukan kecukupan nilai agunan
(coverage ratio).
Selain aspek agunan untuk meminimalkan In addition to collateral aspect to minimize credit
risiko kredit, pemberian kredit oleh Bank selalu risk, loan granting is conducted based on
dilakukan berdasarkan evaluasi dan analisa evaluation and feasibility analysis so that the
kelayakan sehingga kemampuan loan repayment ability (first way out) can be
pengembalian kredit (first way out) dapat ascertained.
dipastikan.
Adanya keharusan bagi debitur untuk The necessity for debtors to comply with
memenuhi agunan yang dipersyaratkan, collaterals requirement, loan feasibility
evaluasi atas kelayakan kredit, pengikatan evaluation, notarial agreement and pre
kredit secara legal dan prosedur pre screening screening procedures will decrease the Bank’s
akan menurunkan credit risk eksposur Bank ke credit risk exposure to the acceptable level.
tingkat yang layak dan dapat diterima.
252
Page 704
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets with
eksposur risiko kredit credit risk exposure
a) Sektor geografis a) Geographical sectors
Tabel berikut menggambarkan rincian The following tables provide details of the
eksposur kredit Bank pada nilai tercatat, Bank’s credit exposures at their carrying
yang dikategorikan berdasarkan area amounts, as categorized by geographical
geografis pada tanggal 31 Desember 2024, region as of December 31, 2024, 2023 and
2023 dan 2022. Untuk tabel ini, Bank telah 2022. For these tables, the Bank has
mengalokasikan eksposur area allocated exposures to the regions based
berdasarkan wilayah geografis tempat on the geographical area where activities
mereka beroperasi. are undertaken.
31 Desember/December 31, 2024
Jawa selain
Jabodetabek/
Kantor Pusat/ Java other than Lain-lain/
Head Office Jabodetabek Jabodetabek Sumatera Others**) Total
Giro pada Current accounts with
Bank Indonesia 22.739.920 - - - - 22.739.920 Bank Indonesia
Current accounts
Giro pada bank lain 5.950.059 - 31 1.636 20 5.951.746 with other banks
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain 4.661.104 - - - - 4.661.104 other banks
Efek-efek 24.971.697 383.875 - 7.838 - 25.363.410 Securities
Obligasi Pemerintah 35.475.529 - 35.475.529 Government bonds
Tagihan akseptasi - 941.898 - - - 941.898 Acceptance receivable
Efek-efek yang dibeli Securities purchased
Janji dijual kembali 175.625 - - - - 175.625 under agreement to resell
Tagihan derivatif 102.843 - - - - 102.843 Derivative receivable
Kredit yang diberikan
dan piutang/pembiayaan Loans and sharia financing/
syariah receivables
Konsumer Consumer
Pemilikan rumah - 116.464.607 73.058.790 44.058.405 46.349.214 279.931.016 Housing loan
Non-kepemilikan rumah - 4.637.889 4.708.817 1.836.661 3.340.846 14.524.213 Non-housing loan
Modal kerja - 24.174.581 7.438.085 2.653.174 2.462.040 36.727.880 Working capital
Investasi - 14.354.998 1.700.369 776.661 361.354 17.193.382 Investment
Sindikasi - 7.785.728 - - - 7.785.728 Syndicated
Direksi dan karyawan Director and Employees
- Pihak ketiga - 736.962 490.660 229.176 282.410 1.739.208 Third party -
- Pihak berelasi - 39.362 16.671 4.960 10.512 71.505 Related party -
Bunga yang masih
akan diterima 607.244 5.591.111 3.013.745 1.142.511 1.163.963 11.518.574 Interest receivable
Aset lain-lain*) 1.000.199 765.978 8.716 2.238 4.753 1.781.884 Other assets*)
Total kotor 95.684.220 175.876.989 90.435.884 50.713.260 53.975.112 466.685.465 Total gross
Cadangan kerugian Allowances for
penurunan nilai (13.062.532) impairment losses
Neto 453.622.933 Net
*) Terdiri atas tagihan kepada pihak ketiga *) Consists of third parties receivables
**) Lain-lain terdiri atas Kalimantan, Sulawesi, Bali, Maluku dan Papua. **) Others consists of Kalimantan, Sulawesi, Bali, Maluku and Papua.
253
Page 705
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets with
eksposur risiko kredit (lanjutan) credit risk exposure (continued)
a) Sektor geografis (lanjutan) a) Geographical sectors (continued)
Tabel berikut menggambarkan rincian The following tables provide details of the
eksposur kredit Bank pada nilai tercatat, Bank’s credit exposures at their carrying
yang dikategorikan berdasarkan area amounts, as categorized by geographical
geografis pada tanggal 31 Desember region as of December 31,2024, 2023 and
2024, 2023 dan 2022. Untuk tabel ini, Bank 2022. For these tables, the Bank has
telah mengalokasikan eksposur area allocated exposures to the regions based
berdasarkan wilayah geografis tempat on the geographical area where activities
mereka beroperasi. (lanjutan) are undertaken. (continued)
31 Desember/December 31, 2023
Jawa selain
Jabodetabek/
Kantor Pusat/ Java other than Lain-lain/
Head Office Jabodetabek Jabodetabek Sumatera Others**) Total
Giro pada Current accounts with
Bank Indonesia 18.145.761 - - - - 18.145.761 Bank Indonesia
Current accounts
Giro pada bank lain 2.202.683 - 403 288 24 2.203.398 with other banks
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain 30.561.122 - - - - 30.561.122 other banks
Efek-efek 4.661.195 644.080 598 - - 5.305.873 Securities
Obligasi Pemerintah 35.893.929 - - - - 35.893.929 Government bonds
Tagihan akseptasi - 544.567 - - - 544.567 Acceptance receivable
Tagihan derivatif 32.176 - - - - 32.176 Derivative receivable
Kredit yang diberikan
dan piutang/pembiayaan Loans and sharia financing/
syariah receivables
Konsumer Consumer
Pemilikan rumah - 108.384.592 66.369.601 40.751.732 42.564.956 258.070.881 Housing loan
Non-kepemilikan rumah - 3.953.716 4.334.006 1.612.985 3.105.874 13.006.581 Non-housing loan
Modal kerja - 26.289.070 6.911.050 2.402.162 2.357.847 37.960.129 Working capital
Investasi - 13.025.928 1.571.579 688.670 245.830 15.532.007 Investment
Sindikasi - 7.150.361 - - 7.150.361 Syndicated
Direksi dan karyawan: Director and Employees
- Pihak ketiga - 815.126 518.583 253.279 306.644 1.893.632 Third party -
- Pihak berelasi - 44.440 23.270 5.808 11.032 84.550 Related party -
Bunga yang masih
akan diterima 535.488 5.711.328 2.935.706 1.061.214 1.282.951 11.526.687 Interest receivable
Aset lain-lain*) 1.495.389 363.395 8.930 2.068 3.714 1.873.496 Other assets*)
Total kotor 95.684.220 175.876.989 90.435.884 50.713.260 53.975.112 466.685.465 Total gross
Cadangan kerugian Allowances for
penurunan nilai (15.640.547) impairment losses
Neto 451.044.918 Net
*) Terdiri atas tagihan kepada pihak ketiga *) Consists of third parties receivables
**) Lain-lain terdiri atas Kalimantan, Sulawesi, Bali, Maluku dan Papua. **) Others consists of Kalimantan, Sulawesi, Bali, Maluku and Papua.
254
Page 706
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets with
eksposur risiko kredit (lanjutan) credit risk exposure (continued)
a) Sektor geografis (lanjutan) a) Geographical sectors (continued)
Tabel berikut menggambarkan rincian The following tables provide details of the
eksposur kredit Bank pada nilai tercatat, Bank’s credit exposures at their carrying
yang dikategorikan berdasarkan area amounts, as categorized by geographical
geografis pada tanggal 31 Desember region as of December 31,2024, 2023 and
2024, 2023 dan 2022. Untuk tabel ini, Bank 2022. For these tables, the Bank has
telah mengalokasikan eksposur area allocated exposures to the regions based
berdasarkan wilayah geografis tempat on the geographical area where activities
mereka beroperasi. (lanjutan) are undertaken. (continued)
31 Desember/December 31, 2022
Jawa selain
Jabodetabek/
Kantor Pusat/ Java other than Lain-lain/
Head Office Jabodetabek Jabodetabek Sumatera Others**) Total
Giro pada Current accounts with
Bank Indonesia 25.416.941 - - - - 25.416.941 Bank Indonesia
Current accounts
Giro pada bank lain 1.470.723 - 240 1.271 23 1.472.257 with other banks
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain 12.975.955 - - - - 12.975.955 other banks
Efek-efek 1.723.168 - 1.723.168 Securities
Obligasi Pemerintah 51.964.973 - - - - 51.964.973 Government bonds
Efek - efek yang dibeli Securities purchased
dengan janji dijual under agreement
kembali 1.434.190 - - - - 1.434.190 to resell
Tagihan akseptasi - 410.219 10.343 - - 420.562 Acceptance receivable
Tagihan derivatif 103.939 - - - - 103.939 Derivative receivable
Kredit yang diberikan
dan piutang/pembiayaan Loans and sharia financing/
syariah receivables
Konsumer Consumer
Pemilikan rumah - 98.728.648 59.465.684 37.405.974 38.286.748 233.887.054 Housing loan
Non-kepemilikan rumah - 3.415.964 3.965.796 1.400.018 2.907.880 11.689.658 Non-housing loan
Modal kerja - 22.394.510 7.732.094 2.044.470 2.284.609 34.455.683 Working capital
Investasi - 9.556.832 1.246.509 636.549 203.732 11.643.622 Investment
Sindikasi - 4.504.244 - - - 4.504.244 Syndicated
Direksi dan karyawan: Director and Employees
- Pihak ketiga - 874.100 538.776 273.637 321.567 2.008.080 Third party -
- Pihak berelasi - 52.022 22.575 6.090 12.676 93.363 Related party -
Bunga yang masih
akan diterima 556.024 5.216.864 2.719.508 993.220 1.264.686 10.750.302 Interest receivable
Aset lain-lain*) 948.131 78.478 8.250 2.090 3.099 1.040.048 Other assets*)
Total kotor 96.594.044 145.231.881 75.709.775 42.763.319 45.285.020 405.584.039 Total gross
Cadangan kerugian Allowances for
penurunan nilai (15.679.205) impairment losses
Neto 389.904.834 Net
*) Terdiri atas tagihan kepada pihak ketiga *) Consists of third parties receivables
**) Lain-lain terdiri atas Kalimantan, Sulawesi, Bali, Maluku dan Papua. **) Others consists of Kalimantan, Sulawesi, Bali, Maluku and Papua.
255
Page 707
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets with
eksposur risiko kredit (lanjutan) credit risk exposure (continued)
Eksposur risiko kredit atas rekening Credit risk exposure related to administrative
administratif pada tanggal-tanggal accounts as of December 31, 2024, 2023 and
31 Desember 2024, 2023 dan 2022 adalah 2022 are as follows:
sebagai berikut:
31 Desember/December 31, 2024
Jawa selain
Jabodetabek/
Kantor Pusat/ Java other than Lain-lain/
Head Office Jabodetabek Jabodetabek Sumatera Others*) Total
Fasilitas kredit
yang belum ditarik **) - 30.170 43.227 11.408 1.379 86.184 Unused loan facilities**)
Garansi yang diterbitkan - 1.720.973 1.019.953 154.606 228.471 3.124.003 Guarantees issued
Irrevocable L/C Outstanding
Yang masih berjalan - 249.694 - - - 249.694 irrevocable L/Cs
Total - 2.000.837 1.063.180 166.014 229.850 5.187.592 Total
31 Desember/December 31, 2023
Jawa selain
Jabodetabek/
Kantor Pusat/ Java other than Lain-lain/
Head Office Jabodetabek Jabodetabek Sumatera Others*) Total
Fasilitas kredit
yang belum ditarik **) - 34.511 39.265 46.294 7.013 127.083 Unused loan facilities**)
Garansi yang diterbitkan - 1.189.111 1.176.639 88.872 124.553 2.579.175 Guarantees issued
Irrevocable L/C Outstanding
Yang masih berjalan - 19.393 - 713 - 20.106 irrevocable L/Cs
Total - 1.243.015 1.215.904 135.879 131.566 2.726.364 Total
31 Desember/December 31, 2022
Jawa selain
Jabodetabek/
Kantor Pusat/ Java other than Lain-lain/
Head Office Jabodetabek Jabodetabek Sumatera Others*) Total
Fasilitas kredit
yang belum ditarik **) - 15.819 36.774 25.471 2.064 80.128 Unused loan facilities**)
Garansi yang diterbitkan - 718.932 190.123 623 38.817 948.495 Guarantees issued
Irrevocable L/C Outstanding
Yang masih berjalan - 173.743 47.741 - - 221.484 irrevocable L/Cs
Total - 908.494 274.638 26.094 40.881 1.250.107 Total
*) Lain-lain terdiri atas Kalimantan, Sulawesi, Bali, Maluku dan Papua *) Others consists of Kalimantan, Sulawesi, Bali, Maluku and Papua
**) Hanya fasilitas kredit committed yang belum ditarik **) Only for committed unused loan facility
256
Page 708
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets with
eksposur risiko kredit (lanjutan) credit risk exposure (continued)
b) Sektor industri b) Industry sectors
Tabel berikut ini menggambarkan rincian The following tables provide the details of
eksposur kredit Bank pada nilai tercatat the Bank’s credit exposure at carrying
(tanpa memperhitungkan agunan atau amounts (without taking into account any
pendukung kredit lainnya), yang collateral held or other credit
dikategorikan berdasarkan sektor industri tenhancements), categorized based on
pada tanggal-tanggal 31 Desember 2024, industry sectors as of December 31, 2024,
2023 dan 2022: 2023 and 2022:
31 Desember/December 31, 2024
Pemerintah
(termasuk
Bank Lembaga
Indonesia)/ keuangan
Government bukan bank/ Perusahaan
(including Non-bank lainnya/
Bank Bank/ financial Other Perseorangan/
Indonesia) Banks institutions companies**) Individuals Total
Giro pada Current accounts with
Bank Indonesia 22.739.920 - - - - 22.739.920 Bank Indonesia
Current accounts
Giro pada bank lain - 5.951.746 - - - 5.951.746 with other banks
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain 4.661.043 61 - - - 4.661.104 other banks
Efek-efek 18.899.989 78.102 1.884.017 4.501.302 - 25.363.410 Securities
Obligasi Pemerintah 35.475.529 - - - - 35.475.529 Government bonds
Efek-efek yang dibeli Securities purchased
Janji dijual kembali - 175.625 - - - 175.625 under agreement to resell
Tagihan Akseptasi - - - 941.898 - 941.898 Acceptance Receivable
Tagihan Derivatif - 102.843 - - - 102.843 Derivative Receivable
Kredit yang diberikan
dan piutang/pembiayaan Loans and sharia financing/
syariah 10.445.528 550.022 609.473 48.893.863 297.474.046 357.972.932 receivables
Bunga yang masih
akan diterima 731.559 1.894 4.059 1.661.468 9.119.594 11.518.574 Interest receivable
Aset lain-lain*) 194.296 2.383 73.893 1.230.420 280.892 1.781.884 Other assets*)
Total kotor 93.147.864 6.862.676 2.571.442 57.228.951 306.874.532 466.685.465 Total gross
Cadangan kerugian Allowances for
penurunan nilai (13.062.532) impairment losses
Neto 453.622.933 Net
*) Terdiri atas tagihan kepada pihak ketiga. *) Consists of third party receivables.
**) Termasuk perusahaan yang bergerak di industri perumahan, konstruksi, **) Includes other companies under real estate, construction, manufacturing,
manufaktur, transportasi, pergudangan dan komunikasi, perdagangan, transportation, warehousing and communication, trading, farming, mining and
pertanian, pertambangan dan industri lainnya. other industries.
257
Page 709
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets with
eksposur risiko kredit (lanjutan) credit risk exposure (continued)
b) Sektor industri (lanjutan) b) Industry sectors (continued)
Tabel berikut ini menggambarkan rincian The following tables provide the details of
eksposur kredit Bank pada nilai tercatat the Bank’s credit exposure at carrying
(tanpa memperhitungkan agunan atau amounts (without taking into account any
pendukung kredit lainnya), yang collateral held or other credit
dikategorikan berdasarkan sektor industri enhancements), categorized based on
pada tanggal-tanggal 31 Desember 2024, industry sectors as of December 31, 2024,
2023 dan 2022: (lanjutan) 2023 and 2022: (continued)
31 Desember/December 31, 2023
Pemerintah
(termasuk
Bank Lembaga
Indonesia)/ keuangan
Government bukan bank/ Perusahaan
(including Non-bank lainnya/
Bank Bank/ financial Other Perseorangan/
Indonesia) Banks institutions companies**) Individuals Total
Giro pada Current accounts with
Bank Indonesia 18.145.761 - - - - 18.145.761 Bank Indonesia
Current accounts
Giro pada bank lain - 2.203.398 - - - 2.203.398 with other banks
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain 12.148.687 18.412.435 - - - 30.561.122 other banks
Efek-efek 501.570 163.395 1.989.553 2.651.355 - 5.305.873 Securities
Obligasi Pemerintah 35.893.929 - - - - 35.893.929 Government bonds
Tagihan Akseptasi - - - 544.567 - 544.567 Acceptance Receivable
Tagihan Derivatif - 32.176 - - - 32.176 Derivative Receivable
Kredit yang diberikan
dan piutang/pembiayaan Loans and sharia financing/
syariah 7.558.101 1.325.728 1.407.154 48.195.548 275.211.610 333.698.141 receivables
Bunga yang masih
akan diterima 709.162 4.651 7.818 2.120.280 8.684.776 11.526.687 Interest receivable
Aset lain-lain*) 574.025 31.022 75.821 876.238 316.390 1.873.496 Other assets*)
Total kotor 75.531.235 22.172.805 3.480.346 54.387.988 284.212.776 439.785.150 Total gross
Cadangan kerugian Allowances for
penurunan nilai (15.640.547) impairment losses
Neto 424.144.603 Net
*) Terdiri atas tagihan kepada pihak ketiga. *) Consists of third party receivables.
**) Termasuk perusahaan yang bergerak di industri perumahan, konstruksi, **) Includes other companies under real estate, construction, manufacturing,
manufaktur, transportasi, pergudangan dan komunikasi, perdagangan, transportation, warehousing and communication, trading, farming, mining and
pertanian, pertambangan dan industri lainnya. other industries.
258
Page 710
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets with
eksposur risiko kredit (lanjutan) credit risk exposure (continued)
b) Sektor industri (lanjutan) b) Industry sectors (continued)
Tabel berikut ini menggambarkan rincian The following tables provide the details of
eksposur kredit Bank pada nilai tercatat the Bank’s credit exposure at carrying
(tanpa memperhitungkan agunan atau amounts (without taking into account any
pendukung kredit lainnya), yang collateral held or other credit
dikategorikan berdasarkan sektor industri enhancements), categorized based on
pada tanggal-tanggal 31 Desember 2024, industry sectors as of December 31, 2024,
2023 dan 2022: (lanjutan) 2023 and 2022: (continued)
31 Desember/December 31, 2022
Pemerintah
(termasuk
Bank Lembaga
Indonesia)/ keuangan
Government bukan bank/ Perusahaan
(including Non-bank lainnya/
Bank Bank/ financial Other Perseorangan/
Indonesia) Banks institutions companies**) Individuals Total
Giro pada Current accounts with
Bank Indonesia 25.416.941 - - - - 25.416.941 Bank Indonesia
Current accounts
Giro pada bank lain - 1.472.257 - - - 1.472.257 with other banks
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain 12.575.894 400.061 - - - 12.975.955 other banks
Efek-efek - 547.036 593.031 583.101 - 1.723.168 Securities
Obligasi Pemerintah 51.964.973 - - - - 51.964.973 Government bonds
Efek - efek yang dibeli Securities purchased
dengan janji dijual under agreement
kembali 1.434.190 - - - - 1.434.190 to resell
Tagihan Akseptasi - - - 420.562 - 420.562 Acceptance Receivable
Tagihan Derivatif - 103.939 - 103.939 Derivative Receivable
Kredit yang diberikan
dan piutang/pembiayaan Loans and sharia financing/
syariah 4.516.550 40.261 810.586 44.381.293 248.533.014 298.281.704 receivables
Bunga yang masih
akan diterima 545.988 31.175 4.023 2.427.021 7.742.095 10.750.302 Interest receivable
Aset lain-lain*) 5.733 488.071 - 403.022 143.222 1.040.048 Other assets*)
Total kotor 96.460.269 3.082.800 1.407.640 48.214.999 256.418.331 405.584.039 Total gross
Cadangan kerugian Allowances for
penurunan nilai (15.679.205) impairment losses
Neto 389.904.834 Net
*) Terdiri atas tagihan kepada pihak ketiga. *) Consists of third party receivables.
**) Termasuk perusahaan yang bergerak di industri perumahan, konstruksi, **) Includes other companies under real estate, construction, manufacturing,
manufaktur, transportasi, pergudangan dan komunikasi, perdagangan, transportation, warehousing and communication, trading, farming, mining and
pertanian, pertambangan dan industri lainnya. other industries.
259
Page 711
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets with
eksposur risiko kredit (lanjutan) credit risk exposure (continued)
b) Sektor industri (lanjutan) b) Industry sectors (continued)
Eksposur risiko kredit yang terkait dengan Credit risk exposure relating to
unsur rekening administratif adalah administrative account items as of
sebagai berikut pada tanggal-tanggal December 31, 2024, 2023 and 2022, are
31 Desember 2024, 2023 dan 2022: as follows: (continued)
(lanjutan)
31 Desember/December 31, 2024
Pemerintah
(termasuk
Bank Lembaga
Indonesia)/ keuangan
Government bukan bank/ Perusahaan
(including Non-bank lainnya/
Bank Bank/ financial Other Perseorangan/
Indonesia) Banks institutions companies*) Individuals Total
Fasilitas kredit
yang belum ditarik **) - - - 54.766 31.418 86.184 Unused loan facilities**)
Garansi yang diterbitkan - - - 3.122.286 1.717 3.124.003 Guarantees issued
Irrevocable L/C Outstanding
yang masih berjalan - - - 249.694 - 249.694 irrevocable L/Cs
Total - - - 3.426.746 33.135 3.459.881 Total
*) Termasuk perusahaan yang bergerak di industri perumahan, konstruksi, *) Includes other companies under real estate, construction, manufacturing,
manufaktur, transportasi, pergudangan dan komunikasi, perdagangan, pertanian, transportation, warehousing and communication, trading, farming, mining and
pertambangan dan industri lainnya. other industries.
**) Hanya fasilitas kredit komitmen yang belum ditarik **) Only for committed unused loan facility
31 Desember/December 31, 2023
Pemerintah
(termasuk
Bank Lembaga
Indonesia)/ keuangan
Government bukan bank/ Perusahaan
(including Non-bank lainnya/
Bank Bank/ financial Other Perseorangan/
Indonesia) Banks institutions companies*) Individuals Total
Fasilitas kredit
yang belum ditarik **) - - 140 120.686 6.257 127.083 Unused loan facilities**)
Garansi yang diterbitkan - - - 2.576.727 2.448 2.579.175 Guarantees issued
Irrevocable L/C Outstanding
yang masih berjalan - - - 20.106 - 20.106 irrevocable L/Cs
Total - - 140 2.717.519 8.705 2.726.364 Total
*) Termasuk perusahaan yang bergerak di industri perumahan, konstruksi, *) Includes other companies under real estate, construction, manufacturing,
manufaktur, transportasi, pergudangan dan komunikasi, perdagangan, pertanian, transportation, warehousing and communication, trading, farming, mining and
pertambangan dan industri lainnya. other industries.
**) Hanya fasilitas kredit komitmen yang belum ditarik **) Only for committed unused loan facility
260
Page 712
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets with
eksposur risiko kredit (lanjutan) credit risk exposure (continued)
b) Sektor industri (lanjutan) b) Industry sectors (continued)
Eksposur risiko kredit yang terkait dengan Credit risk exposure relating to
unsur rekening administratif adalah administrative account items as of
sebagai berikut pada tanggal-tanggal December 31, 2024, 2023 and 2022, are
31 Desember 2024, 2023 dan 2022: as follows: (continued)
(lanjutan)
31 Desember/December 31, 2022
Pemerintah
(termasuk
Bank Lembaga
Indonesia)/ keuangan
Government bukan bank/ Perusahaan
(including Non-bank lainnya/
Bank Bank/ financial Other Perseorangan/
Indonesia) Banks institutions companies*) Individuals Total
Fasilitas kredit
yang belum ditarik **) - - - 77.942 2.186 80.128 Unused loan facilities**)
Garansi yang diterbitkan - - - 946.635 1.860 948.495 Guarantees issued
Irrevocable L/C Outstanding
yang masih berjalan - - - 221.484 - 221.484 irrevocable L/Cs
Total - - - 1.246.061 4.046 1.250.107 Total
*) Termasuk perusahaan yang bergerak di industri perumahan, konstruksi, *) Includes other companies under real estate, construction, manufacturing,
manufaktur, transportasi, pergudangan dan komunikasi, perdagangan, pertanian, transportation, warehousing and communication, trading, farming, mining and
pertambangan dan industri lainnya. other industries.
**) Hanya fasilitas kredit komitmen yang belum ditarik **) Only for committed unused loan facility
261
Page 713
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(iii) Informasi mengenai aset keuangan yang (iii) Information about impaired and not impaired
mengalami dan tidak mengalami penurunan financial assets
nilai
1. Giro pada Bank Lain 1. Current Accounts with Other Banks
31 Desember/December 31, 2024
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/
Not Impaired Impaired*) Total
Rupiah 130.372 - 130.372 Rupiah
Mata Uang Asing 5.819.625 1.749 5.821.374 Foreign currencies
Total 5.949.997 1.749 5.951.746 Total
Cadangan kerugian
penurunan nilai (2.571) Allowance for impairment losses
Neto 5.949.175 Net
*) Kolektibilitas 3, 4 dan 5 *) Collectibility 3, 4 and 5
31 Desember/December 31, 2023
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/
Not Impaired Impaired*) Total
Rupiah 234.046 - 234.046 Rupiah
Mata Uang Asing 1.967.574 1.778 1.969.352 Foreign currencies
Total 2.201.620 1.778 2.203.398 Total
Cadangan kerugian
penurunan nilai (1.804) Allowance for impairment losses
Neto 2.201.594 Net
*) Kolektibilitas 3, 4 dan 5 *) Collectibility 3, 4 and 5
31 Desember/December 31, 2022
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/
Not Impaired Impaired*) Total
Rupiah 540.052 - 540.052 Rupiah
Mata Uang Asing 930.474 1.731 932.205 Foreign currencies
Total 1.470.526 1.731 1.472.257 Total
Cadangan kerugian
penurunan nilai (1.747) Allowance for impairment losses
Neto 1.470.510 Net
*) Kolektibilitas 3, 4 dan 5 *) Collectibility 3, 4 and 5
2. Penempatan pada Bank Indonesia dan bank 2. Placements with Bank Indonesia and other
lain. banks.
Per 31 Desember 2024, 2023 dan 2022, aset As of December 31, 2024, 2023 and 2022,
keuangan ini tidak mengalami penurunan nilai these financial assets are not impaired
secara individual maupun kolektif. individually as well as collectively.
262
Page 714
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(iii) Informasi mengenai aset keuangan yang (iii) Information about impaired and not impaired
mengalami dan tidak mengalami penurunan financial assets (continued)
nilai (lanjutan)
3. Efek-efek 3. Securities
31 Desember/December 31, 2024
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/
Not Impaired Impaired*) Total
Reksadana 1.527.031 - 1.527.031 Mutual Funds
Obligasi 337.876 - 337.876 Bonds
Medium Term Notes 150.000 - 150.000 Medium Term Notes
Efek Beragunan Aset 458.876 - 458.876 Asset-Backed Securities
SKBDN 391.713 - 391.713 SKBDN
SRBI 10.092.016 - 10.092.016 SRBI
SVBI 8.807.973 - 8.807.973 SVBI
Sukuk 3.597.925 - 3.597.925 Sukuk
Total 25.363.410 - 25.363.410 Total
Cadangan kerugian
penurunan nilai (787) Allowance for impairment losses
Neto 25.362.623 Net
*) Kolektibilitas 3, 4 dan 5 *) Collectibility 3, 4 and 5
31 Desember/December 31, 2023
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/
Not Impaired Impaired*) Total
Reksadana 1.372.968 - 1.372.968 Mutual Funds
Obligasi 2.046.215 - 2.046.215 Bonds
Medium Term Notes 200.000 - 200.000 Medium Term Notes
Efek Beragunan Aset 540.443 - 540.443 Asset-Backed Securities
SKBDN 644.677 - 644.677 SKBDN
SRBI 194.060 - 194.060 SRBI
SVBI 307.510 - 307.510 SVBI
Total 5.305.873 - 5.305.873 Total
Cadangan kerugian
penurunan nilai (22.903) Allowance for impairment losses
Neto 5.282.970 Net
*) Kolektibilitas 3, 4 dan 5 *) Collectibility 3, 4 and 5
31 Desember/December 31, 2022
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/
Not Impaired Impaired*) Total
Reksadana 401.416 - 401.416 Mutual Funds
Obligasi 709.711 2.000 711.711 Bonds
Medium Term Notes 103.085 - 103.085 Medium Term Notes
Efek Beragunan Aset 492.415 - 492.415 Asset-Backed Securities
SKBDN 14.541 - 14.541 SKBDN
Total 1.721.168 2.000 1.723.168 Total
Cadangan kerugian
penurunan nilai (2.399) Allowance for impairment losses
Neto 1.720.769 Net
*) Kolektibilitas 3, 4 dan 5 *) Collectibility 3, 4 and 5
263
Page 715
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(iii) Informasi mengenai aset keuangan yang (iii) Information about impaired and not impaired
mengalami dan tidak mengalami penurunan financial assets (continued)
nilai (lanjutan)
4. Rekening administratif 4. Administrative account
Per 31 Desember 2024, 2023 dan 2022, As of December 31, 2024, 2023 and 2022,
rekening administratif mengalami administrative account which are impaired
penurunan nilai masing-masing sebesar amounting to Rp3,385, Rp3,580 and
Rp3.385, Rp3.580 dan Rp4.719. Rp4,719, respectively.
5. Efek-efek yang dibeli dengan janji dijual 5. Securities Purchased Under Agreement to
kembali Resell
Per 31 Desember 2024, 2023 dan 2022, As of December 31, 2024, 2023 and 2022,
efek-efek yang dibeli dengan janji dijual securities purchased under agreement to
kembali tidak mengalami penurunan nilai. resell are not impaired.
6. Tagihan Akseptasi 6. Acceptance Receivable
Per 31 Desember 2024, 2023 dan 2022, As of December 31, 2024, 2023 and 2022,
tagihan akseptasi tidak mengalami acceptance receivable are not impaired.
penurunan nilai.
7. Kredit yang diberikan dan pembiayaan/ 7. Loans and sharia financing/receivables
piutang syariah
Per 31 Desember 2024, 2023 dan 2022, As of December 31, 2024, 2023 and 2022,
aset keuangan ini mengalami penurunan these financial assets are impaired
nilai secara individual maupun kolektif calculated by individual and collective
sesuai ketentuan dalam PSAK No. 109 dan impairment according to SFAS No. 109
Peraturan Otoritas Jasa Keuangan and Financial Service Authority
(POJK). Regulations (POJK).
264
Page 716
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(iv) Tabel di bawah menunjukkan kualitas aset (iv) The tables below shows the quality of financial
keuangan berdasarkan golongan aset untuk assets by class of assets for all financial assets
semua aset keuangan yang mempunyai risiko with credit risk (gross of allowance for impairment
kredit (diluar cadangan kerugian penurunan nilai losses):
bruto):
31 Desember/December 31, 2024
Belum jatuh tempo dan Jatuh tempo
tidak mengalami penurunan dan tidak
nilai/neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat tinggi/ standar/ but not nilai/
High Grade**) Standard grade**) Impaired Impaired***) Total
Efek-efek Securities
Diukur pada nilai wajar Fair value through
melalui laporan laba rugi 19.358.865 - - - 19.358.865 profit -or-loss
Financial assets held at fair
Diukur pada nilai wajar melalui value through other
penghasilan komprehensif lain 1.964.907 - - - 1.964.907 comprehensive income
Diukur pada biaya perolehan
amortisasi 4.038.851 - - 787 4.039.638 Amortized cost
Obligasi pemerintah Government bonds
Diukur pada nilai wajar Fair value through
melalui laba rugi 3.265.550 - - - 3.265.550 profit -or-loss
Financial assets held at fair
Diukur pada nilai wajar melalui value through other
penghasilan komprehensif lain 14.109.049 - - - 14.109.049 comprehensive income
Diukur pada biaya perolehan
amortisasi 18.100.930 - - - 18.100.930 Amortized cost
Lain-lain Others
Current accounts with
Giro pada bank Indonesia 22.739.920 - - - 22.739.920 Bank Indonesia
Current accounts
Giro pada bank lain 5.949.997 - - 1.749 5.951.746 with other banks
Penempatan pada Placements with
Bank Indonesia 4.661.104 - - - 4.661.104 Bank Indonesia
dan bank lain and other banks
Tagihan Akseptasi 941.898 - - - 941.898 Acceptance Receivable
Tagihan Derivatif 102.843 - - - 102.843 Derivative Receivable
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan syariah financing/ receivables
Konsumer Consumer
Pemilikan rumah 96.081.803 155.611.500 21.762.388 6.475.325 279.931.016 Housing loan
Non kepemilikan
rumah 1.365.214 11.964.101 720.988 473.910 14.524.213 Non-housing loan
Modal kerja 2.584.151 23.334.976 392.359 10.416.394 36.727.880 Working capital
Investasi 2.295.722 9.663.097 28.177 5.206.386 17.193.382 Investment
Sindikasi 2.034.573 5.751.155 - 7.785.728 Syndicated
Direksi dan karyawan Directors and employees
- Pihak ketiga 951.300 771.457 5.497 10.954 1.739.208 Third parties -
- Pihak yang berelasi 42.233 29.272 - - 71.505 Related parties -
Bunga yang masih
akan diterima 11.518.574 - - - 11.518.574 Interests receivable
Aset lain-lain*) 1.781.884 - - - 1.781.884 Other assets*)
Total 213.889.368 207.125.558 22.909.409 22.585.505 466.509.840 Total
Cadangan kerugian Allowance for
nilai (13.062.532) impairment losses
Neto 453.447.308 Net
*) Terdiri atas tagihan kepada pihak ketiga *) Consists of third party receivables
**) Tidak diaudit **) Unaudited
***) Terdiri dari kolektibilitas 3, 4 dan 5 dan kredit yang ***) Consist of collectibility 3, 4, and 5 and credit with
cadangan kerugian penurunan nilainya dinilai allowance for impairment losses individually assessed,
secara individual, termasuk piutang/pembiayaan including sharia financing/receivables with day past
syariah dengan hari tunggakan diatas 270 hari due 270 days
265
Page 717
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(iv) Tabel di bawah menunjukkan kualitas aset (iv) The tables below shows the quality of financial
keuangan berdasarkan golongan aset untuk assets by class of assets for all financial assets
semua aset keuangan yang mempunyai risiko with credit risk (gross of allowance for impairment
kredit (diluar cadangan kerugian penurunan nilai losses): (continued)
bruto): (lanjutan)
31 Desember/December 31, 2023
Belum jatuh tempo dan Jatuh tempo
tidak mengalami penurunan dan tidak
nilai/neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat tinggi/ standar/ but not nilai/
High Grade**) Standard grade**) Impaired Impaired***) Total
Efek-efek Securities
Diukur pada nilai wajar Fair value through
melalui laporan laba rugi 1.042.013 - - - 1.042.013 profit -or-loss
Financial assets held at fair
Diukur pada nilai wajar melalui value through other
penghasilan komprehensif lain 1.928.336 - - - 1.928.336 comprehensive income
Diukur pada biaya perolehan
amortisasi 2.335.524 - - - 2.335.524 Amortized cost
Obligasi pemerintah Government bonds
Diukur pada nilai wajar Fair value through
melalui laba rugi 3.796.440 - - - 3.796.440 profit -or-loss
Financial assets held at fair
Diukur pada nilai wajar melalui value through other
penghasilan komprehensif lain 12.511.991 - - - 12.511.991 comprehensive income
Diukur pada biaya perolehan
amortisasi 19.585.498 - - - 19.585.498 Amortized cost
Lain-lain Others
Current accounts with
Giro pada bank Indonesia 18.145.761 - - - 18.145.761 Bank Indonesia
Current accounts
Giro pada bank lain 2.201.620 - - 1.778 2.203.398 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 30.561.122 - - - 30.561.122 and other banks
Tagihan Akseptasi 544.567 - - - 544.567 Acceptance Receivable
Tagihan Derivatif 32.176 - - - 32.176 Derivative Receivable
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan syariah financing/ receivables
Konsumer Consumer
Pemilikan rumah 101.324.869 135.794.934 16.884.060 4.067.018 258.070.881 Housing loan
Non kepemilikan
rumah 1.808.716 10.021.561 805.808 370.496 13.006.581 Non-housing loan
Modal kerja 3.213.787 22.252.701 711.771 11.781.870 37.960.129 Working capital
Investasi 123.007 9.606.196 44.474 5.758.330 15.532.007 Investment
Sindikasi 46.911 7.103.450 - - 7.150.361 Syndicated
Direksi dan karyawan Directors and employees
- Pihak ketiga 1.131.978 729.456 7.472 24.726 1.893.632 Third parties -
- Pihak yang berelasi 53.307 31.243 - - 84.550 Related parties -
Bunga yang masih
akan diterima 11.526.687 - - - 11.526.687 Interests receivable
Aset lain-lain*) 1.873.496 - - - 1.873.496 Other assets*)
Total 213.787.806 185.539.541 18.453.585 22.004.218 439.785.150 Total
Cadangan kerugian Allowance for
nilai (15.640.547) impairment losses
Neto 424.144.603 Net
*) Terdiri atas tagihan kepada pihak ketiga *) Consists of third party receivables
**) Tidak diaudit **) Unaudited
***) Terdiri dari kolektibilitas 3, 4 dan 5 dan kredit yang ***) Consist of collectibility 3, 4, and 5 and credit with
cadangan kerugian penurunan nilainya dinilai allowance for impairment losses individually assessed,
secara individual, termasuk piutang/pembiayaan including sharia financing/receivables with day past
syariah dengan hari tunggakan diatas 270 hari due 270 days
266
Page 718
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(iv) Tabel di bawah menunjukkan kualitas aset (iv) The tables below shows the quality of financial
keuangan berdasarkan golongan aset untuk assets by class of assets for all financial assets
semua aset keuangan yang mempunyai risiko with credit risk (gross of allowance for impairment
kredit (diluar cadangan kerugian penurunan nilai losses) (continued):
bruto) (lanjutan):
31 Desember/December 31, 2022
Belum jatuh tempo dan Jatuh tempo
tidak mengalami penurunan dan tidak
nilai/neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat tinggi/ standar/ but not nilai/
High Grade**) Standard grade**) Impaired Impaired***) Total
Efek-efek Securities
Diukur pada nilai wajar Fair value through
melalui laporan laba rugi 793.831 - - - 793.831 profit -or-loss
Financial assets held at fair
Diukur pada nilai wajar melalui value through other
penghasilan komprehensif lain 655.293 - - - 655.293 comprehensive income
Diukur pada biaya perolehan
amortisasi 272.044 - - 2.000 274.044 Amortized cost
Obligasi pemerintah Government bonds
Diukur pada nilai wajar Fair value through
melalui laba rugi 19.591.199 - - - 19.591.199 profit -or-loss
Financial assets held at fair
Diukur pada nilai wajar melalui value through other
penghasilan komprehensif lain 14.332.949 - - - 14.332.949 comprehensive income
Diukur pada biaya perolehan
amortisasi 18.040.825 - - - 18.040.825 Amortized cost
Lain-lain Others
Current accounts with
Giro pada bank Indonesia 25.416.941 - - - 25.416.941 Bank Indonesia
Current accounts
Giro pada bank lain 1.470.526 - - 1.731 1.472.257 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 12.975.955 - - - 12.975.955 and other banks
Tagihan Akseptasi 420.562 - - - 420.562 Acceptance Receivable
Efek-efek yang Dibeli Securities purchased
dengan janji under agreement
dijual kembali 1.434.190 - - - 1.434.190 to resell
Tagihan Derivatif 103.939 - - - 103.939 Derivative Receivable
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan syariah financing/ receivables
Konsumer Consumer
Pemilikan rumah 106.290.471 109.503.902 15.481.718 2.610.963 233.887.054 Housing loan
Non kepemilikan
rumah 2.560.043 8.260.912 650.143 218.560 11.689.658 Non-housing loan
Modal kerja 5.987.718 17.130.097 1.162.221 10.175.647 34.455.683 Working capital
Investasi 3.397.768 2.863.506 155.160 5.227.188 11.643.622 Investment
Sindikasi 2.055.846 2.448.398 - - 4.504.244 Syndicated
Direksi dan karyawan Directors and employees
- Pihak ketiga 1.331.455 653.854 10.891 11.880 2.008.080 Third parties -
- Pihak yang berelasi 72.047 20.553 655 108 93.363 Related parties -
Bunga yang masih
akan diterima 10.750.302 - - - 10.750.302 Interests receivable
Aset lain-lain*) 1.040.048 - - - 1.040.048 Other assets*)
Total 228.993.952 140.881.222 17.460.788 18.248.077 405.584.039 Total
Cadangan kerugian Allowance for
nilai (15.674.205) impairment losses
Neto 389.909.834 Net
*) Terdiri atas tagihan kepada pihak ketiga *) Consists of third party receivables
**) Tidak diaudit **) Unaudited
***) Terdiri dari kolektibilitas 3, 4 dan 5 dan kredit yang ***) Consist of collectibility 3, 4, and 5 and credit with
cadangan kerugian penurunan nilainya dinilai allowance for impairment losses individually assessed,
secara individual, termasuk piutang/pembiayaan including sharia financing/receivables with day past
syariah dengan hari tunggakan diatas 270 hari due 270 days
267
Page 719
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(iv) Tabel di bawah menunjukkan kualitas aset (iv) The tables below shows the quality of financial
keuangan berdasarkan golongan aset untuk assets by class of assets for all financial assets
semua aset keuangan yang mempunyai risiko with credit risk (gross of allowance for
kredit (cadangan kerugian penurunan nilai impairment losses) (continued):
bruto) (lanjutan):
Kualitas kredit didefinisikan sebagai berikut: The credit quality is defined as follows:
Tingkat tinggi High grade
(a) Giro pada Bank Indonesia, giro pada bank (a) Current accounts with Bank Indonesia,
lain, penempatan pada Bank Indonesia current accounts with other banks,
dan bank lain yaitu giro atau penempatan placements with Bank Indonesia and other
pada institusi Pemerintah, transaksi banks are current accounts or placements
dengan bank yang memiliki reputasi baik with government institution, transaction
dengan tingkat kemungkinan gagal bayar with reputable banks with low probability of
atas kewajiban yang rendah. default for its liabilities.
(b) Kredit yang diberikan dan piutang/ (b) Loans and sharia financing/receivables,
pembiayaan syariah, bunga yang masih interests receivables and third party
akan diterima, dan tagihan kepada pihak receivables are receivables from
ketiga yaitu debitur dengan riwayat borrowers with very satisfactory track
pembayaran yang sangat baik dan tidak record of loan repayment and whose
pernah menunggak sepanjang jangka accounts did not turn past due during the
waktu kredit. term of the loan.
(c) Efek-efek dan obligasi pemerintah yaitu (c) Securities and government bonds are
efek-efek yang dikeluarkan oleh Sovereign securities issued by
Pemerintah RI, efek-efek dan obligasi government of RI, investment grade
yang termasuk dalam investment grade securities and bonds with a rating of at
dengan rating minimal BBB- (Pefindo) least BBB- (Pefindo) or Baa3 (Moody’s).
atau Baa3 (Moody’s).
Tingkat standar Standard grade
(a) Giro pada Bank Indonesia, giro pada bank (a) Current accounts with Bank Indonesia,
lain, penempatan pada Bank Indonesia current accounts with other banks,
dan bank lain yaitu giro atau penempatan placements with Bank Indonesia and other
pada bank lokal yang tidak terdaftar di banks are current accounts or placements
bursa. with the local banks not listed in the stock
exchange.
(b) Kredit yang diberikan dan piutang/ (b) Loans and sharia financing/receivables,
pembiayaan syariah, bunga yang masih interests receivables and third party
akan diterima, dan tagihan kepada pihak receivables are receivables from
ketiga yaitu debitur dengan riwayat borrowers who have an average track
pembayaran yang baik dan tidak pernah record of loan repayment and whose
menunggak 90 hari atau lebih. account did not turn past due for 90 days.
(c) Efek-efek dan obligasi Pemerintah yaitu (c) Securities and Government bonds with a
efek-efek dan obligasi dengan rating antara rating between idBB+ to idB (Pefindo) or
idBB+ sampai dengan idB (Pefindo) atau Ba1 to B2 (Moody’s).
Ba1 sampai dengan B2 (Moody’s).
268
Page 720
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(v) Analisis umur pinjaman yang jatuh tempo tetapi (v) The aging analysis of past due but not impaired
tidak mengalami penurunan nilai pada tanggal loans as of December 31, 2024, 2023 and
31 Desember 2024, 2023 dan 2022, sebagai 2022, follows:
berikut:
31 Desember/December 31, 2024
_
1 sampai 91 sampai 121 sampai 180 sampai
90 hari/ 120 hari/ 180 hari/ 270 hari/
1 to 90 days 91 to 120 days 121 to 180 days 180 to 270 days Total
Konsumer Consumer
Pemilikan rumah 18.743.567 519.457 1.262.031 1.237.333 21.762.388 Housing Loan
Non kepemilikan rumah 718.859 886 1.243 - 720.988 Non housing loan
Modal kerja 392.359 - - - 392.359 Working capital
Investasi 28.177 - - - 28.177 Investment
Direktur dan karyawan 5.497 - - - 5.497 Directors and employees
Total 19.888.459 520.343 1.263.274 1.237.333 22.909.409 Total
Cadangan kerugian Allowance for
nilai (2.059.095) impairment losses
Neto 20.850.314 Net
31 Desember/December 31, 2023
_
1 sampai 91 sampai 121 sampai 180 sampai
90 hari/ 120 hari/ 180 hari/ 270 hari/
1 to 90 days 91 to 120 days 121 to 180 days 180 to 270 days Total
Konsumer Consumer
Pemilikan rumah 14.498.880 469.405 1.030.681 885.094 16.884.060 Housing Loan
Non kepemilikan rumah 803.340 1.013 1.455 - 805.808 Non housing loan
Modal kerja 711.771 - - - 711.771 Working capital
Investasi 44.474 - - - 44.474 Investment
Direktur dan karyawan 7.472 - - - 7.472 Directors and employees
Total 16.065.937 470.418 1.032.136 885.094 18.453.585 Total
Cadangan kerugian Allowance for
nilai (2.018.432) impairment losses
Neto 16.435.153 Net
31 Desember/December 31, 2022
_
1 sampai 91 sampai 121 sampai 180 sampai
90 hari/ 120 hari/ 180 hari/ 270 hari/
1 to 90 days 91 to 120 days 121 to 180 days 180 to 270 days Total
Konsumer Consumer
Pemilikan rumah 13.190.989 384.038 1.021.398 885.293 15.481.718 Housing Loan
Non kepemilikan rumah 613.666 638 14.288 21.551 650.143 Non housing loan
Modal kerja 719.359 - 12.786 430.076 1.162.221 Working capital
Investasi 81.655 - 1.191 72.314 155.160 Investment
Direktur dan karyawan 9.513 - 851 1.182 11.546 Directors and employees
Total 14.615.182 384.676 1.050.514 1.410.416 17.460.788 Total
Cadangan kerugian Allowance for
nilai (1.918.975) impairment losses
Neto 15.541.813 Net
269
Page 721
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(vi) Mutasi cadangan berdasarkan jenis kredit (vi) Movements in allowance for imparment losses
yang diberikan adalah sebagai berikut: by type of loans are as follows:
31 Desember/December 31, 2024
Konsumsi/Konsumer
Pemilikan Non-kepemilikan Modal Direksi dan
Rumah/ Rumah/ Kerja/ Karyawan/
Housing Non-Housing Working Investasi/ Sindikasi/ Directors and
Loan Loan Capital Investment Syndicated Employee Total
Saldo Awal 6.910.527 280.331 6.767.137 1.575.398 22.373 36.198 15.591.964 Beginning balance
Penyisihan kerugian Provision for
penurunan nilai impairment losses
selama tahun berjalan 2.234.326 224.249 (1.140.566) (528.988) 45.643 12.853 847.517 during the year
Penerimaan kembali kredit
yang telah dihapus-bukukan 29.353 2.313 46.002 4.801 - - 82.469 Recovery of loans written-off
Penghapusbukuan kredit (1.772.530) (195.814) (1.328.762) (140.590) - (27.067) (3.464.763) Loans written-off
Saldo akhir tahun 7.401.676 311.079 4.343.811 910.621 68.016 21.984 13.057.187 Balance at the end of year
Penurunan nilai individual 47.476 2.657 2.911.270 647.044 - 10.254 3.618.701 Individual impairment
Penurunan nilai kolektif 7.354.200 308.422 1.432.541 263.577 68.016 11.730 9.438.486 Collective impairment
Jumlah kotor kredit yang
secara individu ditentukan
sebagai mengalami penurunan Gross amount of loans
nilai sebelum dikurangi individually determined to
kerugian penurunan nilai be impaired. before deducting
atas penilaian secara any individually assessed
individual 50.090 2.688 8.492.193 4.910.647 - 8.924 13.464.542 impairment losses
31 Desember/December 31, 2023
Konsumsi/Konsumer
Pemilikan Non-kepemilikan Modal Direksi dan
Rumah/ Rumah/ Kerja/ Karyawan/
Housing Non-Housing Working Investasi/ Sindikasi/ Directors and
Loan Loan Capital Investment Syndicated Employee Total
Saldo Awal 6.364.735 264.372 7.490.645 1.526.614 15.493 13.064 15.674.923 Beginning balance
Penyisihan kerugian Provision for
penurunan nilai impairment losses
selama tahun berjalan 1.917.338 182.897 643.587 125.307 6.880 31.835 2.907.844 during the year
Penerimaan kembali kredit
yang telah dihapus-bukukan 17.442 3.867 44.098 11.658 - - 77.065 Recovery of loans written-off
Penghapusbukuan kredit (1.388.988) (170.805) (1.411.193) (88.181) - (8.701) (3.067.868) Loans written-off
Saldo akhir tahun 6.910.527 280.331 6.767.137 1.575.398 22.373 36.198 15.591.964 Balance at the end of year
Penurunan nilai individual 597.521 31.471 5.134.111 1.390.288 - 4.182 7.157.573 Individual impairment
Penurunan nilai kolektif 6.313.006 248.860 1.633.026 185.110 22.373 32.016 8.434.391 Collective impairment
Jumlah kotor kredit yang
secara individu ditentukan
sebagai mengalami penurunan Gross amount of loans
nilai sebelum dikurangi individually determined to
kerugian penurunan nilai be impaired. before deducting
atas penilaian secara any individually assessed
individual 621.615 33.934 9.696.781 5.455.467 - 3.815 15.811.612 impairment losses
270
Page 722
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(vi) Mutasi cadangan berdasarkan jenis kredit (vi) Movements in allowance for imparment losses
yang diberikan adalah sebagai berikut: by type of loans are as follows: (continued)
(lanjutan)
31 Desember/December 31, 2022
_
Konsumsi/Konsumer
Pemilikan Non-kepemilikan Modal Direksi dan
Rumah/ Rumah/ Kerja/ Karyawan/
Housing Non-Housing Working Investasi/ Sindikasi/ Directors and
Loan Loan Capital Investment Syndicated Employee Total
Saldo Awal 4.296.939 309.075 8.485.819 1.302.032 7.618 34.277 14.435.760 Beginning balance
Penyisihan kerugian Provision for
penurunan nilai impairment losses
selama tahun berjalan 3.420.001 69.993 38.379 495.348 7.875 7.911 4.039.507 during the year
Penerimaan kembali kredit
yang telah dihapus-bukukan 11.764 3.838 49.698 6.416 - - 71.716 Recovery of loans written-off
Penghapusbukuan kredit (1.363.969) (118.534) (1.083.251) (277.182) - (29.124) (2.872.060) Loans written-off
Saldo akhir tahun 6.364.735 264.372 7.490.645 1.526.614 15.493 13.064 15.674.923 Balance at the end of year
Penurunan nilai individual 889.594 86.221 4.902.353 1.331.382 - 1.229 7.210.779 Individual impairment
Penurunan nilai kolektif 5.475.141 178.151 2.588.292 195.232 15.493 11.835 8.464.144 Collective impairment
Jumlah kotor kredit yang
secara individu ditentukan
sebagai mengalami penurunan Gross amount of loans
nilai sebelum dikurangi individually determined to
kerugian penurunan nilai be impaired. before deducting
atas penilaian secara any individually assessed
individual 893.068 85.794 8.057.392 5.078.192 - 1.108 14.115.554 impairment losses
Risiko Likuiditas Liquidity Risk
Risiko Likuiditas merupakan risiko akibat Liquidity risk is the risk arising from the inability of
ketidakmampuan Bank untuk memenuhi kewajiban the Bank to meet the maturing obligations from cash
yang jatuh tempo dari sumber pendanaan arus kas flow funding sources and/or from high-quality liquid
dan/atau dari aset likuid berkualitas tinggi yang assets that can be pledged, without disturbing the
dapat diagunkan, tanpa mengganggu aktivitas dan activities and financial condition of the Bank. The
kondisi keuangan Bank. Ketidakmampuan inability to obtain funding for cash flows resulting to
memperoleh sumber pendanaan arus kas sehingga liquidity risk can be contributed, among others, by:
menimbulkan Risiko Likuiditas dapat disebabkan
antara lain oleh:
a. Ketidakmampuan menghasilkan arus kas yang a. Inability to generate cash flows from productive
berasal dari aset produktif maupun yang assets as well as from the sale of assets,
berasal dari penjualan aset termasuk aset including liquid assets; and/or
likuid; dan/atau
b. Ketidakmampuan menghasilkan arus kas yang b. Inability to generate cash flows from funding,
berasal dari penghimpunan dana, transaksi inter-bank transactions and fund borrowings.
antar Bank, dan pinjaman yang diterima.
271
Page 723
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Secara umum, tujuan utama manajemen risiko In general, the main objective of risk management
untuk risiko likuiditas adalah untuk meminimalkan for liquidity risk is to minimize the possibility of the
kemungkinan ketidakmampuan Bank dalam Bank's inability to obtain source of cash flow funding.
memperoleh sumber pendanaan arus kas. Dengan Thus, the Bank can meet some financial obligations
demikian Bank dapat memenuhi setiap kewajiban that have been agreed upon in a timely manner, and
finansial yang sudah diperjanjikan secara tepat to always be able to maintain adequate and optimal
waktu, dan agar senantiasa dapat memelihara levels of liquidity. Liquidity risk management policies
tingkat likuiditas yang memadai dan optimal. include the active supervision of the Board Of
Kebijakan pengelolaan risiko likuiditas antara lain Commisioners and Board Of Directors who basically
mencakup pengawasan aktif Dewan Komisaris dan set the implementation of the Bank's liquidity risk
Direksi, yang pada intinya mengatur penerapan management, policy, procedures and determination
Manajemen Risiko likuiditas pada Bank, Kebijakan, of limits, which generally includes the liquidity risk
Prosedur dan Penetapan Limit yang secara umum management strategy, level of risk to be taken (risk
mencakup strategi manajemen risiko likuiditas, appetite) and risk tolerance, and risk management
tingkat risiko yang akan diambil (risk appetite) dan process, information systems and internal control
toleransi risiko (risk tolerance) dan Sistem Informasi systems by implementing internal controls and
Manajemen Risiko serta Sistem Pengendalian adequate independent review of the risk
Internal dengan menerapkan pengendalian internal management implementation for liquidity risk which
dan kaji ulang independen yang memadai terhadap are being carried out by the Management and
penerapan Manajemen Risiko untuk Risiko likuiditas conducted by the Internal Audit Division (IAD) and
yang dilaksanakan oleh Internal Audit Division (IAD) Enterprise Risk Management Division (ERMD).
dan Enterprise Risk Management Division (ERMD).
Pengendalian risiko likuiditas melalui strategi Liquidity risk management is being carried out
pendanaan, pengelolaan posisi likuiditas dan through funding strategy, liquidity positions and
pemantauan risiko likuiditas harian, pengelolaan monitoring of daily liquidity, management of high
aset likuid yang berkualitas tinggi, dan rencana quality liquid assets, planning the emergency
pendanaan darurat serta penerapan sistem funding as well as implementation of a sound risk
informasi manajemen risiko secara wajar untuk management information system to support the
mendukung pelaksanaan proses identifikasi, process of identification, measurement, monitoring
pengukuran, pemantauan, dan pengendalian, serta and control, as well as reporting of liquidity risk under
pelaporan risiko likuiditas dalam kondisi normal dan normal and extreme conditions in a comprehensive,
kondisi krisis secara lengkap, akurat, terkini dan accurate, timely and sustainable manner.
berkesinambungan.
Alat pengukuran yang digunakan dalam pengukuran The tools used in the measurement of liquidity risk
Risiko Likuiditas antara lain adalah Rasio Likuiditas, among others are Liquidity Ratio, Maturity Profile,
Profil Maturitas, Proyeksi Arus Kas, dan Stress Cash Flow Projection, and Stress Testing (testing
Testing (pengujian terhadap kemampuan Bank the Bank's ability to meet liquidity needs on a state
untuk memenuhi kebutuhan likuiditas pada kondisi of crisis by using the specific stress scenarios on the
krisis dengan menggunakan skenario stress secara Bank as well as on the market factor).
spesifik pada Bank maupun skenario stress pada
faktor pasar).
272
Page 724
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Tabel jatuh tempo berikut menyajikan informasi The following maturity tables provide information
mengenai perkiraan sisa jatuh tempo dari aset dan about the expected maturities of the Bank’s financial
liabilitas keuangan: assets and liabilities:
31 Desember/December 31, 2024
> 6 - 12
>1-6 Bulan/
Lainnya/ ≤ 1 Bulan/ Bulan/ >6 - 12 > 12 Bulan/
Total Others *) ≤ 1 Month Months Months >12 Months
ASET ASSETS
Kas 2.105.620 - 2.105.620 - - - Cash
Giro pada Current accounts with
Bank Indonesia 22.739.920 - 22.739.920 - - - Bank Indonesia
Current accounts with
Giro pada bank lain 5.949.175 (2.571) 5.951.746 - - - other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 4.661.104 - 4.661.104 - - - and other banks
Efek-efek 25.362.623 (787) 6.858.084 7.992.795 4.516.767 5.995.764 Securities
Obligasi Pemerintah 35.475.529 - 9.056.220 3.379.524 1.294.839 21.744.946 Government bonds
Efek-efek yang Dibeli Dengan Securities Purchased under
Janji Dijual Kembali 175.625 - 175.625 - - - Agreement to Resell
Tagihan Akseptasi 939.911 (1.987) 941.898 - - - Acceptance Receivable
Tagihan Derivatif 102.843 - 102.843 - - - Derivative Receivables
Kredit yang diberikan dan
pembiayaan/piutang Loans and sharia
syariah 344.915.745 (13.057.187) 2.209.265 7.280.870 6.193.238 342.289.559 financing/receivables
Bunga yang masih akan
diterima 11.518.574 - 11.518.574 - - - Interest receivable
Aset lain-lain**) 1.781.884 - 1.781.884 - - - Other assets**)
Total 455.728.553 (13.062.532) 68.102.783 18.653.189 12.004.844 370.030.269 Total
LIABILITAS LIABILITIES
Liabilitas segera ***) 2.258.154 - 2.258.154 - - - Liabilities due immediately***)
Simpanan nasabah 352.437.480 - 244.316.185 104.484.549 3.588.478 48.268 Deposits from customers
Simpanan dari bank lain 70.035 - 70.035 - - Deposits from other banks
Surat berharga yang
diterbitkan 5.444.524 - 599.620 995.934 3.848.970 Securities issued
Liabilitas akseptasi 941.898 - 941.898 - - - Acceptance payable
Liabilitas Derivatif - - - - Derivative payable
Pinjaman yang diterima 33.485.084 - 4.419.676 7.000.000 22.065.408 Fund borrowings
Bunga yang masih harus
dibayar 658.070 - 658.070 - - - Interest payables
Liabilitas lain-lain****) 313.931 - 313.931 - - - Other liabilities****)
Pinjaman dan efek- Subordinated Loan and
efek subordinasi 6.328.105 - 4.828.105 - - 1.500.000 Securities
Total 401.937.281 - 253.386.378 109.503.845 11.584.412 27.462.646 Total
Perbedaan jatuh tempo 53.791.272 (13.062.532) (185.283.595) (90.850.656) (420.432) 342.567.623 Maturity gap
*) Cadangan kerugian penurunan nilai atas aset keuangan. *) Allowance for impairment losses on financial assets.
**) Terdiri atas tagihan pihak ketiga. **) Consists of third party receivables.
***) Terdiri atas kewajiban kepada pihak ketiga, bagi hasil yang belum dibagikan, deposito ***) Consists of third party payables, undistributed profit sharing, matured time deposits
berjangka jatuh tempo dan bunga atas deposito berjangka namun belum diambil and interest on time deposits not collected by customers.
nasabah.
****) Terdiri atas setoran jaminan dan dana jaminan pengembang (kewajiban kepada pihak ****) Consists of guarantee deposits and developers’ security deposits (liabilities to third
ketiga). party).
273
Page 725
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Tabel jatuh tempo berikut menyajikan informasi The following maturity tables provide information
mengenai perkiraan sisa jatuh tempo dari aset dan about the expected maturities of the Bank’s financial
liabilitas keuangan (lanjutan): assets and liabilities (continued):
31 Desember/December 31, 2023
> 6 - 12
>1-6 Bulan/
Lainnya/ ≤ 1 Bulan/ Bulan/ >6 - 12 > 12 Bulan/
Total Others *) ≤ 1 Month Months Months >12 Months
ASET ASSETS
Kas 2.127.489 - 2.127.489 - - - Cash
Giro pada Current accounts with
Bank Indonesia 18.145.761 - 18.145.761 - - - Bank Indonesia
Current accounts with
Giro pada bank lain 2.201.594 (1.804) 2.203.398 - - - other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 30.561.122 - 30.561.122 - - - and other banks
Efek-efek 5.282.970 (22.903) 2.979.680 389.173 50.000 1.887.020 Securities
Obligasi Pemerintah 35.893.929 - 7.777.100 3.644.949 1.339.247 23.132.633 Government bonds
Tagihan Akseptasi 520.691 (23.876) 544.567 - - - Acceptance Receivable
Tagihan Derivatif 32.176 - - - - 32.176 Derivative Receivables
Kredit yang diberikan dan
pembiayaan/piutang Loans and sharia
syariah 318.106.177 (15.591.964) 4.924.164 3.585.313 6.396.209 318.792.455 financing/receivables
Bunga yang masih akan
diterima 11.526.687 - 11.526.687 - - - Interest receivable
Aset lain-lain**) 1.873.496 - 1.873.496 - - - Other assets**)
Total 426.272.092 (15.640.547) 82.663.464 7.619.435 7.785.456 343.844.284 Total
LIABILITAS LIABILITIES
Liabilitas segera ***) 2.567.271 - 2.567.271 - - - Liabilities due immediately***)
Simpanan nasabah 322.501.148 - 225.525.422 78.653.684 18.036.635 285.407 Deposits from customers
Simpanan dari bank lain 91.312 - 91.312 - - - Deposits from other banks
Surat berharga yang
diterbitkan 8.272.098 - - 1.698.524 1.811.017 4.762.557 Securities issued
Liabilitas akseptasi 544.567 - 362.394 182.173 - - Acceptance payable
Liabilitas Derivatif - - - - - - Derivative payable
Pinjaman yang diterima 33.762.089 - - 6.139.851 6.454.998 21.167.240 Fund borrowings
Bunga yang masih harus
dibayar 647.496 - 647.496 - - - Interest payables
Liabilitas lain-lain****) 521.548 - 521.548 - - - Other liabilities****)
Pinjaman dan efek- Subordinated Loan and
efek subordinasi 9.112.837 - - - - 9.112.837 Securities
Total 378.020.366 - 229.715.443 86.674.232 26.302.650 35.328.041 Total
Perbedaan jatuh tempo 48.251.726 (15.640.547) (147.051.979) (79.054.797) (18.517.194) 308.516.243 Maturity gap
*) Cadangan kerugian penurunan nilai atas aset keuangan. *) Allowance for impairment losses on financial assets.
**) Terdiri atas tagihan pihak ketiga. **) Consists of third party receivables.
***) Terdiri atas kewajiban kepada pihak ketiga, bagi hasil yang belum dibagikan, deposito ***) Consists of third party payables, undistributed profit sharing, matured time deposits
berjangka jatuh tempo dan bunga atas deposito berjangka namun belum diambil and interest on time deposits not collected by customers.
nasabah.
****) Terdiri atas setoran jaminan dan dana jaminan pengembang (kewajiban kepada pihak ****) Consists of guarantee deposits and developers’ security deposits (liabilities to third
ketiga). party).
274
Page 726
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Tabel jatuh tempo berikut menyajikan informasi The following maturity tables provide information
mengenai perkiraan sisa jatuh tempo dari aset dan about the expected maturities of the Bank’s financial
liabilitas keuangan (lanjutan): assets and liabilities (continued):
31 Desember/December 31, 2022
> 6 - 12
>1-6 Bulan/
Lainnya/ ≤ 1 Bulan/ Bulan/ >6 - 12 > 12 Bulan/
Total Others *) ≤ 1 Month Months Months >12 Months
ASET ASSETS
Kas 1.661.533 - 1.661.533 - - - Cash
Giro pada Current accounts with
Bank Indonesia 25.416.941 - 25.416.941 - - - Bank Indonesia
Current accounts with
Giro pada bank lain 1.470.510 (1.747) 1.472.257 - - - other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 12.975.955 - 12.975.955 - - - and other banks
Efek-efek 1.720.769 (2.399) 1.455.405 8.260 82.165 177.338 Securities
Obligasi Pemerintah 51.964.973 - 37.540.672 3.266.511 512.540 10.645.250 Government bonds
Efek-efek yang dibeli
dengan janji Securities purchased under
dijual kembali 1.434.190 - 1.434.190 - - - agreement to resell
Tagihan Akseptasi 420.426 (136) 80.697 339.865 - - Acceptance Receivable
Tagihan Derivatif 103.939 - 43.543 29.284 512.540 10.645.250 Derivative Receivables
Kredit yang diberikan dan
pembiayaan/piutang Loans and sharia
syariah 282.606.781 (15.674.923) 5.336.769 4.811.050 5.887.466 282.246.419 financing/receivables
Bunga yang masih akan
diterima 10.750.302 - 10.750.302 - - - Interest receivable
Aset lain-lain**) 1.040.048 - 1.040.048 - - - Other assets**)
Total 391.566.367 (15.679.205) 99.208.312 8.454.970 6.994.711 303.714.257 Total
LIABILITAS LIABILITIES
Liabilitas segera ***) 2.588.471 - 2.588.471 - - - Liabilities due immediately***)
Simpanan nasabah 297.099.801 - 174.667.266 58.829.356 9.198.718 54.404.461 Deposits from customers
Simpanan dari bank lain 136.408 - 136.408 - - - Deposits from other banks
Surat berharga yang
diterbitkan 8.652.260 - - 1.999.919 725.924 5.926.417 Securities issued
Liabilitas Derivatif - - - - - - Derivative Liabilities
Liabilitas akseptasi 420.562 - 80.697 339.865 - - Acceptance payable
Pinjaman yang diterima 24.821.005 - 499.997 - 2.000.000 22.321.008 Fund borrowings
Bunga yang masih harus
dibayar 629.366 - 629.366 - - - Interest payables
Liabilitas lain-lain****) 4.690.821 - 4.690.821 - - - Other liabilities****)
Pinjaman dan efek- Subordinated Loan and
efek subordinasi 9.158.219 - - - - 9.158.219 Securities
Total 348.196.913 - 183.293.026 61.169.140 11.924.642 91.810.105 Total
Perbedaan jatuh tempo 43.369.454 (15.679.205) (84.084.714) (52.714.170) (4.929.931) 211.904.152 Maturity gap
*) Cadangan kerugian penurunan nilai atas aset keuangan. *) Allowance for impairment losses on financial assets.
**) Terdiri atas tagihan pihak ketiga. **) Consists of third party receivables.
***) Terdiri atas kewajiban kepada pihak ketiga, bagi hasil yang belum dibagikan, deposito ***) Consists of third party payables, undistributed profit sharing, matured time deposits
berjangka jatuh tempo dan bunga atas deposito berjangka namun belum diambil and interest on time deposits not collected by customers.
nasabah.
****) Terdiri atas setoran jaminan dan dana jaminan pengembang (kewajiban kepada pihak ****) Consists of guarantee deposits and developers’ security deposits (liabilities to third
ketiga). party).
275
Page 727
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Tabel di bawah ini menunjukkan sisa jatuh tempo The tables below show the remaining contractual
kontraktual dari liabilitas keuangan berdasarkan maturities of financial liabilities based on
pada arus kas yang tidak didiskonto (pokok dan undiscounted cashflows (principal and interest):
bunga):
31 Desember/December 31, 2024
>1-6 > 6 - 12
≤ 1 Bulan/ Bulan/ Bulan/ > 12 Bulan/
Total On demand Month Months Months Months
LIABILITAS LIABILITIES
Liabilitas segera*) 2.258.154 - 2.258.154 - - - Liabilities due immediately*)
Simpanan nasabah Deposits from customers
Deposito berjangka 154.945.003 - 75.218.809 78.557.079 1.148.552 20.563 Time deposits
Tabungan 39.222.081 39.222.081 - - - - Savings deposits
Giro 159.906.028 82.236.528 - - - 77.488.018 Demand deposits
Simpanan dari bank lain 70.035 70.035 - - - - Deposits from other banks
Liabilitas akseptasi 941.898 - 941.898 - - - Acceptance payable
Liabiltias derivatif - - - - - - Derivative Liabilities
Surat berharga yang
diterbitkan 6.169.672 - 56.873 775.969 2.546.485 2.790.345 Securities issued
Pinjaman yang diterima 50.269.914 - 131.032 4.703.048 9.176.495 36.259.339 Fund borrowings
Bunga yang masih harus
dibayar 658.070 - 658.070 - - - Interest payables
Liabilitas lain-lain**) 313.931 - 313.931 - - - Other liabilities**)
Pinjaman Subordinasi dan Subordinated Loan and
Efek-efek subordinasi 6.926.880 - 5.284.948 - - 1.641.932 and securities
Total 421.681.666 121.528.644 84.863.715 84.036.096 12.871.532 118.200.197 Total
31 Desember/December 31, 2023
>1-6 > 6 - 12
≤ 1 Bulan/ Bulan/ Bulan/ > 12 Bulan/
Total On demand Month Months Months Months
LIABILITAS LIABILITIES
Liabilitas segera*) 2.567.271 - 2.567.271 - - - Liabilities due immediately*)
Simpanan nasabah Deposits from customers
Deposito berjangka 141.895.950 - 90.316.293 40.542.872 10.987.612 49.173 Time deposits
Tabungan 38.998.753 38.998.753 - - - - Savings deposits
Giro 142.808.756 78.489.050 - - - 64.319.706 Demand deposits
Simpanan dari bank lain 91.312 91.312 - - - Deposits from other banks
Liabilitas akseptasi 544.567 - 544.567 - - Acceptance payable
Liabiltias derivatif - - - - - - Derivative Liabilities
Surat berharga yang
diterbitkan 9.453.602 - 75.426 1.935.160 2.085.568 5.357.448 Securities issued
Pinjaman yang diterima 43.613.659 - 125.750 6.751.324 8.120.580 28.616.005 Fund borrowings
Bunga yang masih harus
dibayar 647.496 - 647.496 - - - Interest payables
Liabilitas lain-lain**) 521.548 - 521.548 - - - Other liabilities**)
Pinjaman Subordinasi dan Subordinated Loan and
Efek-efek subordinasi 9.825.769 - 47.979 239.897 3.287.876 6.250.017 and securities
Total 390.968.683 117.579.115 94.846.330 49.469.253 24.481.636 104.592.349 Total
276
Page 728
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Tabel di bawah ini menunjukkan sisa jatuh tempo The tables below show the remaining contractual
kontraktual dari liabilitas keuangan berdasarkan maturities of financial liabilities based on
pada arus kas yang tidak didiskonto (pokok dan undiscounted cashflows (principal and interest):
bunga): (lanjutan) (continued)
31 Desember/December 31, 2022
>1-6 > 6 - 12
≤ 1 Bulan/ Bulan/ Bulan/ > 12 Bulan/
Total On demand Month Months Months Months
LIABILITAS LIABILITIES
Liabilitas segera*) 2.588.471 - 2.588.471 - - - Liabilities due immediately*)
Simpanan nasabah Deposits from customers
Deposito berjangka 148.981.512 - 66.763.135 59.616.536 9.631.572 12.970.268 Time deposits
Tabungan 37.376.047 37.376.047 - - - - Savings deposits
Giro 113.525.727 70.664.584 - - - 42.861.143 Demand deposits
Simpanan dari bank lain 136.408 136.408 - - - - Deposits from other banks
Liabilitas derivatif - - - - - - Derivative liabilities
Liabilitas akseptasi 420.562 - 80.697 339.865 - - Acceptance payable
Surat berharga yang
diterbitkan 10.110.074 - 72.842 2.245.500 991.612 6.800.120 Securities issued
Pinjaman yang diterima 32.698.776 - 85.148 1.026.370 2.602.004 28.985.254 Fund borrowings
Bunga yang masih harus
dibayar 629.366 - 629.366 - - - Interest payables
Liabilitas lain-lain**) 4.690.821 - 4.690.821 - - - Other liabilities**)
Pinjaman Subordinasi dan Subordinated Loan and
efek-efek subordinasi 10.562.334 - 48.158 240.792 288.950 9.984.434 securities
Total 361.720.098 108.177.039 74.958.638 63.469.063 13.514.138 101.601.219 Total
*) Terdiri atas kewajiban kepada pihak ketiga, bagi hasil yang belum dibagikan, deposito *) Consists of third party payables, undistributed profit sharing, matured time
berjangka jatuh tempo dan bunga atas deposito berjangka namun belum diambil deposits and interest on time deposits not collected by customers.
nasabah.
**) Terdiri atas setoran jaminan dan dana jaminan pengembang (kewajiban kepada pihak **) Consists of guarantee deposits and developers’ security deposits (liabilities
ketiga). to third party).
Risiko Pasar Market Risk
Risiko Pasar merupakan risiko pada laporan posisi Market risk is the risk on statement of financial
keuangan dan rekening administratif, akibat position and administrative accounts, due to
perubahan secara keseluruhan dari kondisi pasar. changes in overall market conditions.
277
Page 729
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
Sesuai Surat Edaran Otoritas Jasa Keuangan In accordance with the Financial Services Authority
Nomor 12 /SEOJK.03/2018 tanggal 21 Agustus Circular No.12 /SEOJK.03/2018 dated in August 21,
2018 tentang Penerapan Manajemen Risiko dan 2018 regarding the Implementation of Risk
Pengukuran Risiko Pendekatan Standar, Bank Management and Measurement of Risk in the
menggunakan perhitungan Standardized Method Standard Approach In measuring market risk, the
yang digunakan untuk menghitung Kewajiban Bank uses the Standardized Method in calculating
Penyediaan Modal Minimum (KPMM) untuk Risiko minimum Capital Adequacy Ratio (CAR) for market
Pasar. Risiko nilai tukar yang timbul dari fluktuasi risk. Exchange rate risk arises from fluctuations in
nilai tukar dikelola dengan cara menjaga Posisi exchange rates maintained by keeping the net open
Devisa Neto sesuai dengan peraturan Bank position in accordance with Bank Indonesia
Indonesia. Gejolak eksternal juga diakomodasi regulations. External shocks are also being
dengan dilakukan stress testing untuk melihat considered by stress testing, which is done to
sejauh mana Bank dapat bertahan dengan measure the extent to which the Bank can survive
beberapa skenario perubahan kondisi eksternal, some scenario changes in external conditions,
khususnya perubahan suku bunga pasar. particularly changes in market interest rates.
Termasuk di dalam risiko pasar adalah risiko Market risk includes the risk of price changes of
perubahan harga instrumen keuangan akibat financial instruments due to changes in market
perubahan faktor-faktor pasar, seperti perubahan factors, such as changes in interest rates and
suku bunga dan perubahan nilai tukar. exchange rates.
i. Risiko tingkat suku bunga i. Interest rate risk
Risiko tingkat bunga timbul dari adanya Interest rate risks arise from the possibility that
kemungkinan bahwa perubahan tingkat suku changes in interest rates will affect future cash
bunga akan mempengaruhi arus kas di masa flows from the fair values of financial instruments.
yang akan datang dari nilai wajar instrumen
keuangan.
Tabel di bawah ini menyajikan informasi The following table presents information on the
mengenai tingkat suku bunga rata-rata per tahun average annual interest rates for significant
untuk aset dan liabilitas keuangan yang penting financial assets and liabilities for the year ended
untuk tahun yang berakhir pada tanggal-tanggal December 31,2024, 2023 and 2022:
31 Desember 2024, 2023 dan 2022:
31 Desember/December 31, 2024 31 Desember/December 31, 2023 31 Desember/December 31, 2022
Mata Uang Mata Uang Mata Uang
Asing/ Asing/ Asing/
Foreign Foreign Foreign
Aset Rupiah currencies Rupiah currencies Rupiah currencies Assets
Giro pada bank lain 0,78% 0,00% 0,69% 0,00% 0,19% 0,00% Current accounts with other Bank
Penempatan pada Bank Placements with Bank
Indonesia dan Indonesia and
bank lain 5,47% 5,27% 5,23% 5,24% 3,47% 0,96% other banks
Efek-efek 2,96% 4,12% 5,27% 4,13% 8,59% 4,13% Securities
Obligasi pemerintah Government bonds
Tingkat bunga tetap 5,87% 4,02% 3,74% 3,07% 3,60% 2,93% Fixed interest rate
Efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 6,18% 0,0% 5,74% 0,00% 4,21% 0,00% agreement to resell
Kredit yang diberikan dan Loans and sharia financing/
Piutang syariah 8,18% 6,43% 8,06% 6,08% 8,14% 4,48% receivables
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro 1,86% 6,13% 2,21% 4,51% 1,59% 1,03% Demand deposits
Tabungan 1,57% 0,27% 1,53% 0,21% 1,44% 0,16% Savings deposits
Deposito berjangka 6,17% 5,76% 5,34% 4,25% 3,49% 1,71% Time deposits
Simpanan dari Bank lain Deposits from other banks
Giro 0,95% 0,00% 1,12% 0,00% 0,99% 0,00% Demand deposits
Deposito Berjangka 5,02% 0,00% 4,69% 0,00% 2,75% 0,00% Time deposits
Inter-bank call money 6,20% 5,25% 5,65% 0,00% 3,40% 1,48% Inter-bank call money
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 6,24% 0,00% 5,97% 0,00% 3,93% 0,00% repurchase agreements
Surat berharga yang
yang diterbitkan 6,92% 0,00% 7,99% 0,00% 8,56% 0,00% Securities issued
Pinjaman yang diterima 5,16% 1.39% 5,08% 1,37% 5,47% 0,90% Fund borrowing
Pinjaman subordinasi dan Subordinated loan and
efek-efek Subordinasi 8,28% 4,20% 8,28% 4,20% 8,28% 4,20% securities
278
Page 730
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
i. Risiko tingkat suku bunga (lanjutan) i. Interest rate risk (continued)
Tabel di bawah ini mengikhtisarkan eksposur The tables below summarize the Bank’s exposure
Bank terhadap risiko tingkat suku bunga (gross): to interest rate risk (gross):
31 Desember/December 31, 2024
Suku bunga mengambang/Variable interest rate
Lebih dari 3
bulan tetapi
tidak lebih
dari 1 tahun/ Tidak
Tidak lebih More than 3 Lebih dari 1 Suku bunga dikenakan
dari 3 bulan/ months but tahun/ tetap/ bunga/syariah
Not more than less than 1 More than 1 Fixed Non-interest
3 months year year interest rate bearing/sharia Total
Aset Keuangan Financial Assets
Kas - - - - 2.105.620 2.105.620 Cash
Giro pada Bank Indonesia - - - 18.413.686 4.326.234 22.739.920 Current accounts with Bank Indonesia
Giro pada bank lain 5.951.545 - - - 201 5.951.746 Current accounts with other banks
Penempatan pada Bank Indonesia - Placements with Bank Indonesia
dan bank lain - - - 2.851.104 1.810.000 4.661.104 and other banks
Efek-efek - - 3.580.141 1.262.479 20.520.790 25.363.410 Securities
Obligasi pemerintah - - - 25.408.237 10.067.293 35.475.530 Government bonds
Tagihan Akseptasi - - - - 941.898 941.898 Acceptance Receivable
Efek-efek yang Dibeli dengan Securities Purchased under
Janji Dijual Kembali - - - 175.625 - 175.625 Agreement to Resell
Tagihan Derivatif - - - - 102.843 102.843 Derivative receivabless
Kredit yang diberikan dan piutang Loans and sharia financing/
/pembiayaan syariah 5.645.341 9.111.795 149.632.739 149.690.230 43.892.827 357.972.932 receivable
Bunga yang masih akan diterima - - - - 11.518.574 11.518.574 Interest receivable
Aset lain-lain*) - 1.781.884 1.781.884 Other assets*)
Total aset keuangan 11.596.886 9.111.795 153.212.880 197.801.361 97.068.164 468.791.086 Total financial assets
Liabilitas Keuangan Financial Liabilities
Liabilitas segera**) - - - - 2.258.154 2.258.154 Liabilities due immediately**)
Simpanan dari nasabah Deposits from customers
Giro 63.535.244 - - 77.488.018 18.882.765 159.906.027 Demand deposits
Tabungan 37.700.149 - - - 1.521.932 39.222.081 Savings deposits
Deposito berjangka - - - 153.309.371 - 153.309.371 Time deposits
Simpanan dari bank lain - - - - 70.035 70.035 Deposits from other banks
Liabilitas akseptasi - - - - 941.898 941.898 Acceptance payable
Liabilitas derivatif - - - - - - Acceptance payable
Surat-surat berharga diterbitkan - - - 5.444.524 - 5.444.524 Securities issued
Pinjaman yang diterima - - - 33.485.084 - 33.485.084 Fund Borrowings
Bunga yang masih harus dibayar - - - - 658.070 658.070 Interest payables
Liabilitas lain-lain***) - - - - 313.931 313.931 Other liabilities***)
Pinjaman subordinasi dan Subordinated Loan and
Efek-efek subordinasi - - - 6.328.105 - 6.328.105 Securities
Total liabilitas keuangan 101.235.393 - - 276.055.102 24.646.785 401.937.280 Total financial liabilities
Gap repricing
suku bunga-kotor (89.638.507) 9.111.795 153.212.880 (78.253.741) 72.421.379 66.853.806 Gross interest repricing gap
*) Terdiri dari tagihan kepada pihak ketiga. *) Consists of third party receivables.
**) Terdiri dari kewajiban kepada pihak ketiga, bagi hasil yang belum dibagikan, **) Consists of third party payables, undistributed profit sharing, matured time
deposito berjangka jatuh tempo dan bunga atas deposito berjangka namun belum deposits and interest on time deposits not collected by customers.
diambil nasabah.
***) Terdiri atas setoran jaminan dan dana jaminan pengembang (kewajiban kepada ***) Consists of guarantee deposits and developers’ security deposits (liabilities to
pihak ketiga). third party).
279
Page 731
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
i. Risiko tingkat suku bunga (lanjutan) i. Interest rate risk (continued)
Tabel di bawah ini mengikhtisarkan eksposur The tables below summarize the Bank’s exposure
Bank terhadap risiko tingkat suku bunga (gross) to interest rate risk (gross) (continued):
(lanjutan):
31 Desember/December 31, 2023
Suku bunga mengambang/Variable interest rate
Lebih dari 3
bulan tetapi
tidak lebih
dari 1 tahun/ Tidak
Tidak lebih More than 3 Lebih dari 1 Suku bunga dikenakan
dari 3 bulan/ months but tahun/ tetap/ bunga/syariah
Not more than less than 1 More than 1 Fixed Non-interest
3 months year year interest rate bearing/sharia Total
Aset Keuangan Financial Assets
Kas - - - - 2.127.489 2.127.489 Cash
Giro pada Bank Indonesia - - - 14.317.572 3.828.189 18.145.761 Current accounts with Bank Indonesia
Giro pada bank lain 2.203.198 - - - 200 2.203.398 Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain - - - 27.411.122 3.150.000 30.561.122 and other banks
Efek-efek 1.042.013 - - 4.154.990 108.870 5.305.873 Securities
Obligasi pemerintah - - - 21.735.376 14.158.553 35.893.929 Government bonds
Tagihan Akseptasi - - - - 544.567 544.567 Acceptance Receivable
Tagihan Derivatif - - - 32.176 - 32.176 Derivative receivabless
Kredit yang diberikan dan piutang Loans and sharia financing/
/pembiayaan syariah 4.843.685 8.545.336 142.367.230 140.827.609 37.114.281 333.698.141 receivable
Bunga yang masih akan diterima - - - - 11.526.687 11.526.687 Interest receivable
Aset lain-lain*) - - - - 1.873.496 1.873.496 Other assets*)
Total aset keuangan 8.088.896 8.545.336 142.367.230 208.478.845 74.432.332 441.912.639 Total financial assets
Liabilitas Keuangan Financial Liabilities
Liabilitas segera**) - - - - 2.567.271 2.567.271 Liabilities due immediately**)
Simpanan dari nasabah Deposits from customers
Giro 75.362.852 - - 54.006.439 13.439.465 142.808.756 Demand deposits
Tabungan 37.722.161 - - - 1.276.592 38.998.753 Savings deposits
Deposito berjangka - - - 140.693.639 - 140.693.639 Time deposits
Simpanan dari bank lain - - - - 91.312 91.312 Deposits from other banks
Liabilitas akseptasi - - - - 544.567 544.567 Acceptance payable
Liabilitas derivatif - - - - - - Acceptance payable
Surat-surat berharga diterbitkan - - - 8.006.252 265.846 8.272.098 Securities issued
Pinjaman yang diterima - - - 30.531.530 3.230.559 33.762.089 Fund Borrowings
Bunga yang masih harus dibayar - - - - 647.496 647.496 Interest payables
Liabilitas lain-lain***) - - - - 521.548 521.548 Other liabilities***)
Pinjaman subordinasi dan Subordinated Loan and
Efek-efek subordinasi - - - 9.112.837 - 9.112.837 Securities
Total liabilitas keuangan 113.085.013 - - 242.350.697 22.584.656 378.020.366 Total financial liabilities
Gap repricing
suku bunga-kotor (104.996.117) 8.545.336 142.367.230 (33.871.852) 51.847.676 63.892.273 Gross interest repricing gap
*) Terdiri dari tagihan kepada pihak ketiga. *) Consists of third party receivables.
**) Terdiri dari kewajiban kepada pihak ketiga, bagi hasil yang belum dibagikan, **) Consists of third party payables, undistributed profit sharing, matured time
deposito berjangka jatuh tempo dan bunga atas deposito berjangka namun belum deposits and interest on time deposits not collected by customers.
diambil nasabah.
***) Terdiri atas setoran jaminan dan dana jaminan pengembang (kewajiban kepada ***) Consists of guarantee deposits and developers’ security deposits (liabilities to
pihak ketiga). third party).
280
Page 732
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
i. Risiko tingkat suku bunga (lanjutan) i. Interest rate risk (continued)
Tabel di bawah ini mengikhtisarkan eksposur The tables below summarize the Bank’s exposure
Bank terhadap risiko tingkat suku bunga (gross) to interest rate risk (gross)(continued):
(lanjutan):
31 Desember/December 31, 2022
Suku bunga mengambang/Variable interest rate
Lebih dari 3
bulan tetapi
tidak lebih
dari 1 tahun/ Tidak
Tidak lebih More than 3 Lebih dari 1 Suku bunga dikenakan
dari 3 bulan/ months but tahun/ tetap/ bunga/syariah
Not more than less than 1 More than 1 Fixed Non-interest
3 months year year interest rate bearing/sharia Total
Aset Keuangan Financial Assets
Kas - - - - 1.661.533 1.661.533 Cash
Giro pada Bank Indonesia 22.035.579 - - - 3.381.362 25.416.941 Current accounts with Bank Indonesia
Giro pada bank lain 1.471.059 - - - 1.198 1.472.257 Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain - - - 10.897.955 2.078.000 12.975.955 and other banks
Efek-efek 793.831 - - 816.282 113.055 1.723.168 Securities
Obligasi pemerintah - - - 43.150.065 8.814.908 51.964.973 Government bonds
Efek-efek yang dibeli dengan Securities purchaces under
janji dijual kembali - - - 1.434.190 - 1.434.190 agreement to resell
Tagihan akseptasi - - - - 420.562 420.562 Acceptance Receivable
Tagihan derivatif - - - 103.939 - 103.939 Derivative receivabless
Kredit yang diberikan dan piutang Loans and sharia financing/
/pembiayaan syariah 3.898.479 9.715.127 187.066.985 65.976.974 31.624.139 298.281.704 receivable
Bunga yang masih akan diterima - - - - 10.750.302 10.750.302 Interest receivable
Aset lain-lain*) - - - - 1.040.048 1.040.048 Other assets*)
Total aset keuangan 28.198.948 9.715.127 187.066.985 122.379.405 59.885.107 407.245.572 Total financial assets
Liabilitas Keuangan Financial Liabilities
Liabilitas segera**) - - - - 2.614.055 2.614.055 Liabilities due immediately**)
Simpanan dari nasabah Deposits from customers
Giro 62.039.775 - - 42.861.143 8.624.809 113.525.727 Demand deposits
Tabungan 36.182.329 - - 1.193.718 37.376.047 Savings deposits
Deposito berjangka - - - 146.198.027 - 146.198.027 Time deposits
Simpanan dari bank lain 136.408 - - - - 136.408 Deposits from other banks
Liabilitas akseptasi - - - - 420.562 420.562 Acceptance payable
Liabilitas derivatif - - - - - - Derivative liabilities
Surat-surat berharga diterbitkan - - - 8.652.260 - 8.652.260 Securities issued
Pinjaman yang diterima - - - 22.803.052 2.017.953 24.821.005 Fund Borrowings
Bunga yang masih harus dibayar - - - - 629.366 629.336 Interest payables
Liabilitas lain-lain***) - - - - 4.690.821 4.690.821 Other liabilities***)
Pinjaman subordinasi dan Subordinated Loan and
Efek-efek subordinasi - - - 9.158.219 - 9.158.219 Securities
Total liabilitas keuangan 98.358.512 - - 229.672.701 20.191.284 348.222.467 Total financial liabilities
Gap repricing
suku bunga-kotor (70.159.564) 9.715.127 187.066.985 (107.293.296) 39.693.823 59.023.105 Gross interest repricing gap
*) Terdiri dari tagihan kepada pihak ketiga. *) Consists of third party receivables.
**) Terdiri dari kewajiban kepada pihak ketiga, bagi hasil yang belum dibagikan, **) Consists of third party payables, undistributed profit sharing, matured time
deposito berjangka jatuh tempo dan bunga atas deposito berjangka namun belum deposits and interest on time deposits not collected by customers.
diambil nasabah.
***) Terdiri atas setoran jaminan dan dana jaminan pengembang (kewajiban kepada ***) Consists of guarantee deposits and developers’ security deposits (liabilities to
pihak ketiga). third party).
281
Page 733
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
i. Risiko tingkat suku bunga (lanjutan) i. Interest rate risk (continued)
Analisis sensitivitas untuk beberapa faktor pasar Sensitivity analyses for several market factors
menunjukkan bagaimana laba atau rugi dan showing how profit or loss and equity could be
ekuitas dapat dipengaruhi oleh perubahan dari affected by changes in the relevant risk factor are
beberapa faktor risiko sesuai dengan tabel shown in the tables below. In general, sensitivity
dibawah ini. Secara umum, sensitivitas diestimasi is estimated by comparing an initial value to the
dengan membandingkan suatu nilai awal ke nilai value derived after a specified change in the
tertentu setelah perubahan tertentu dari faktor market factor, assuming all other variables are
pasar, dengan mengasumsikan seluruh variabel constant. The sensitivity of the statement of profit
lainnya tetap. Sensitivitas atas laporan laba rugi or loss and other comprehensive income is the
dan penghasilan komprehensif lain merupakan effect of the assumed changes in interest rates on
efek atas perubahan estimasi suku bunga atas the profit or loss for a period, based on the variable
laba rugi untuk suatu periode, berdasarkan nilai rate trading and non-trading financial assets and
suku bunga mengambang atas aset dan liabilitas liabilities held by the Bank as of December 31,
yang diperdagangkan dan tidak diperdagangkan 2024, 2023 and 2022. The sensitivity of equity is
yang dimiliki Bank pada tanggal-tanggal calculated by revaluing fixed interest rate fair
31 Desember 2024, 2023 dan 2022. Analisis value through other comprehensive income and
sensitivitas atas ekuitas dihitung dengan menilai fair value to profit or loss financial assets as of
kembali perubahan estimasi suku bunga tetap December 31, 2024, 2023 and 2022 for the effects
atas aset keuangan yang diukur pada nilai wajar of the assumed changes in interest rates. The
melalui penghasilan komprehensif lain dan nilai total sensitivity of equity is based on the
wajar melalui laba rugi pada tanggal-tanggal assumption that there are parallel shifts in the
31 Desember 2024, 2023 dan 2022. Jumlah yield curve.
sensitivitas atas ekuitas didasarkan pada asumsi
bahwa terdapat perubahan paralel dalam kurva
imbal hasil.
Tabel dibawah ini menunjukkan sensitivitas dari The tables below demonstrate the sensitivity of
laporan laba rugi dan penghasilan komprehensif the Bank’s statement of profit or loss and other
lain dan ekuitas Bank terhadap kemungkinan comprehensive income and equity to reasonably
perubahan wajar atas suku bunga untuk aset dan possible changes in interest rates for fixed rate
liabilitas keuangan dengan suku bunga tetap financial assets and liabilities as of December 31,
pada tanggal-tanggal 31 Desember 2024, 2023 2024, 2023 and 2022, there is significant changes
dan 2022, terdapat perubahan signifikan compare to December 2022 from impact of profit
dibandingkan dengan Desember 2022 atas or loss and equity because of the increasing from
dampak ke laba rugi dan ekuitas dikarenakan securities in USD:
peningkatan portofolio surat berharga dalam
USD:
31 Desember/December 31, 2024
Dampak ke laporan
laba rugi komprehensif
sebelum pajak/
Impact to Dampak ke
Perubahan basis Statement of ekuitas/
poin/Change Comprehensive Impact to
in basis point Income before tax Equity
Rupiah +125 (261.744) (315.892) Rupiah
+50 (109.241) (129.741)
-50 108.854 133.279
-125 293.444 337.962
Dolar Amerika Serikat +125 (11.242) (509.350) United States Dollar
+50 (4.502) (216.369)
-50 4.509 235.193
-125 11.286 627.522
282
Page 734
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
i. Risiko tingkat suku bunga (lanjutan) i. Interest rate risk (continued)
Tabel dibawah ini menunjukkan sensitivitas dari The tables below demonstrate the sensitivity of
laporan laba rugi dan penghasilan komprehensif the Bank’s statement of profit or loss and other
lain dan ekuitas Bank terhadap kemungkinan comprehensive income and equity to reasonably
perubahan wajar atas suku bunga untuk aset dan possible changes in interest rates for fixed rate
liabilitas keuangan dengan suku bunga tetap financial assets and liabilities as of December 31,
pada tanggal-tanggal 31 Desember 2024, 2023 2024, 2023 and 2022, there is significant changes
dan 2022, terdapat perubahan signifikan compare to December 2022 from impact of profit
dibandingkan dengan Desember 2022 atas or loss and equity because of the increasing from
dampak ke laba rugi dan ekuitas dikarenakan securities in USD: (continued)
peningkatan portofolio surat berharga dalam
USD: (lanjutan)
31 Desember/December 31, 2023
Dampak ke laporan
laba rugi dan penghasilan
komprehensif lainnya
sebelum pajak/
Impact to Dampak ke
Perubahan basis Statement of ekuitas/
poin/Change Comprehensive Impact to
in basis point Income before tax Equity
Rupiah +125 (67.861) (285.489) Rupiah
+50 (28.181) (116.975)
-50 29.653 120.901
-125 77.208 310.063
Dolar Amerika Serikat +125 (146) (567.433) United States Dollar
+50 (58) (241.791)
-50 59 264.001
-125 146 706.923
31 Desember/December 31, 2022
Dampak ke laporan
laba rugi dan penghasilan
komprehensif lainnya
sebelum pajak/
Impact to
Statement of Dampak ke
Perubahan basis profit or loss and ekuitas/
poin/Change Other Comprehensive Impact to
in basis point Income before tax Equity
Rupiah +125 (43.380) (556.734) Rupiah
+50 (17.878) (230.043)
-50 18.623 240.557
-125 48.045 622.570
Dolar Amerika Serikat +125 - (546.154) United States Dollar
+50 - (232.895)
-50 - 254.593
-125 - 682.459
283
Page 735
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
i. Risiko tingkat suku bunga (lanjutan) i. Interest rate risk (continued)
Tabel dibawah ini menunjukkan sensitivitas dari The tables below demonstrate the sensitivity of
laporan laba rugi dan penghasilan komprehensif profit or loss and other comprehensive income to
lain terhadap kemungkinan perubahan suku reasonably possible changes in interest rates for
bunga untuk aset dan liabilitas keuangan dengan variable rate financial assets and liabilities as of
suku bunga variable pada tanggal-tanggal December 31, 2024, 2023 and 2022, respectively:
31 Desember 2024, 2023 dan 2022:
31 Desember/December 31, 2024
Pengaruh ke
laporan laba rugi
komprehensif/
Perubahan Impact to
basis poin/ Statement of
Change in comprehensive
basis point income
Rupiah ±125 ±432.964 Rupiah
±50 ±173.186
31 Desember/December 31, 2023
Pengaruh ke
laporan laba rugi
dan penghasilan
komprehensif lainnya/
Impact to
Perubahan Statement of
basis poin/ profit or loss and
Change in other comprehensive
basis point income
Rupiah ±125 ±410.748 Rupiah
±50 ±164.299
31 Desember/December 31, 2022
Pengaruh ke
laporan laba rugi
dan penghasilan
komprehensif lainnya/
Impact to
Perubahan Statement of
basis poin/ profit or loss and
Change in other comprehensive
basis point income
Rupiah ±125 ±405.949 Rupiah
±50 ±162.380
284
Page 736
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. MANAJEMEN RISIKO (lanjutan) 45. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
ii. Risiko Nilai Tukar (lanjutan) ii. Exchange rate risk (continued)
Risiko nilai tukar adalah kemungkinan kerugian Exchange rate risk is the probability of loss to
yang timbul dari perubahan kurs valuta asing. earnings arising from changes in foreign
Bank mengelola paparan terhadap pengaruh exchange rates. The Bank manages exposure to
fluktuasi nilai tukar dengan Posisi Devisa Neto effects of fluctuations in exchange rates with Net
sesuai dengan peraturan OJK (tidak diaudit). Open Position based on OJK regulations
(unaudited).
31 Desember/December 31, 2024
Perubahan
persentase
nilai tukar Pengaruh ke
mata uang laporan laba
asing/ rugi komprehensif/
Percentage Impact to
change in Statement of
foreign comprehensive
currency rate income
Dolar Amerika Serikat ±0.30% ±4.804 United States Dollar
±0.35% ±5.604
31 Desember/December 31, 2023
Perubahan Pengaruh ke
persentase laporan laba rugi
nilai tukar dan penghasilan
mata uang komprehensif lainnya/
asing/ Impact to
Percentage Statement of
change in profit or loss and
foreign other comprehensive
currency rate income
Dolar Amerika Serikat ±0.30% ±3.840 United States Dollar
±0.35% ±4.480
31 Desember/December 31, 2022
Perubahan Pengaruh ke
persentase laporan laba rugi
nilai tukar dan penghasilan
mata uang komprehensif lainnya/
asing/ Impact to
Percentage Statement of
change in profit or loss and
foreign other comprehensive
currency rate income
Dolar Amerika Serikat ±0.30% ±1.106 United States Dollar
±0.35% ±1.290
Sensitivitas atas laporan laba rugi dan The sensitivity of the statement of profit or loss
penghasilan komprehensif lain merupakan and other comprehensive income is the
dampak yang diestimasi atas perubahan yang estimated effect of the assumed change in
diasumsikan atas perubahan nilai tukar foreign currency exchange rates on income,
berdasarkan aset dan liabilitas keuangan dalam based on foreign currency denominated assets
mata uang asing. and liabilities.
Pada tanggal 31 Desember 2024, 2023 dan 2022, As of December 31, 2024, 2023 and 2022, the
dampak atas perubahan nilai tukar mata uang effect of fluctuations in exchange rates of other
lainnya seperti Pound Sterling Inggris, Euro currencies, such as British Pound Sterling,
Eropa, Yen Jepang, Dolar Singapura, Dolar European Euro, Japanese Yen, Singapore
Australia dan Dolar Hongkong tidak material. Dollar, Australian Dollar and Hongkong Dollar, is
not material.
285
Page 737
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. NILAI WAJAR ASET DAN LIABILITAS 46. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Tabel di bawah ini menyajikan perbandingan antara The table below summarizes the comparison
nilai tercatat dan nilai wajar dari semua aset dan between the carrying amounts and fair values of all
liabilitas keuangan. Nilai wajar yang diungkapkan financial assets and liabilities of the Bank. The fair
adalah berdasarkan informasi relevan yang tersedia values disclosed are based on relevant information
pada tanggal 31 Desember 2024, 2023 dan 2022, available as of December 31, 2024, 2023 and 2022
dan tidak diperbaharui untuk mencerminkan and are not updated to reflect changes in market
perubahan dalam kondisi pasar yang telah terjadi conditions which have occurred after these dates.
setelah tanggal ini.
31 Desember/December 31, 2024 31 Desember/December 31, 2023 31 Desember/December 31, 2022
Nilai Tercatat/ Nilai wajar/ Nilai Tercatat/ Nilai wajar/ Nilai Tercatat/ Nilai wajar/
Carrying Value Fair value Carrying Value Fair value Carrying Value Fair value
Aset Keuangan Financial Assets
Kas 2.105.620 2.105.620 2.127.489 2.127.489 1.661.533 1.661.533 Cash
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek 19.358.865 19.358.865 1.042.013 1.042.013 793.831 793.831 Securities
Obligasi Pemerintah 3.265.550 3.265.550 3.796.440 3.796.440 19.591.199 19.591.199 Government bonds
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Efek-efek 1.964.907 1.964.907 1.928.336 1.928.336 655.293 655.293 Securities
Obligasi Pemerintah 14.109.049 14.109.049 12.511.991 12.511.991 14.332.949 14.332.949 Government bonds
Diukur pada biaya
perolehan amortisasi Amortized cost
Efek-efek 4.039.638 4.039.638 2.335.524 2.338.545 271.645 280.451 Securities
Obligasi pemerintah 18.100.930 18.100.930 19.585.498 19.502.452 18.040.825 17.945.001 Government bonds
Efek-efek yang Dibeli dengan Securities purchased under
Janji Dijual Kembali 175.625 175.625 - - 1.434.190 1.434.190 agreement to resell
Tagihan derivatif 102.843 102.843 32.176 32.176 103.939 103.939 Derivative receivable
Tagihan Akseptasi 941.898 941.898 544.567 544.567 420.426 420.426 Acceptance Receivable
Giro pada Bank Indonesia 22.739.920 22.739.920 18.145.761 18.145.761 25.416.941 25.416.941 Current accounts with Bank Indonesia
Giro pada bank lain 5.951.746 5.951.746 2.201.594 2.201.594 1.470.510 1.470.510 Current accounts with other Bank
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan Bank Lain 4.661.104 4.661.104 30.561.122 30.561.122 12.975.955 12.975.955 and other Banks
Kredit yang diberikan dan Loans and sharia financing/
Piutang Syariah receivables
Konsumsi Consumer
Pemilikan rumah 272.529.340 265.489.178 251.160.354 246.332.418 227.522.319 225.618.498 Housing loan
Non-kepemilikan Rumah 14.213.133 14.213.133 12.726.250 12.726.250 11.425.286 11.425.286 Non-housing loan
Modal kerja 32.384.070 32.384.070 31.192.994 31.192.994 26.965.038 26.965.038 Working capital
Investasi 16.282.762 16.282.762 13.956.609 13.956.609 10.117.008 10.117.008 Investment
Sindikasi 7.717.712 7.717.712 7.127.988 7.127.988 4.488.751 4.488.751 Syndicated
Direksi dan karyawan 1.788.728 1.788.728 1.941.982 1.941.982 2.088.379 2.088.379 Directors and employees
Bunga yang masih akan
diterima 11.518.574 11.518.574 11.526.687 11.526.687 10.750.302 10.750.302 Interest receivable
Aset lain-lain*) 1.781.884 1.781.884 1.873.496 1.873.496 1.040.048 1.040.048 Other assets*)
Total aset keuangan 455.733.898 448.693.736 426.318.871 421.410.910 391.566.367 389.575.528 Total financial assets
Liabilitas Keuangan Financial Liabilities
Nilai wajar melalui Fair value through
laba rugi profit or loss
Liabilitas segera**) 2.258.154 2.258.154 2.567.271 2.567.271 2.611.027 2.611.027 Current liabilities**)
Simpanan nasabah Deposits from customers
Giro 159.906.028 159.906.028 142.808.756 142.808.756 113.525.727 113.525.727 Demand deposits
Tabungan 39.222.081 39.222.081 38.998.753 38.998.753 37.376.047 37.376.047 Savings deposits
Deposito Berjangka 153.309.371 153.309.371 140.693.639 140.693.639 146.198.027 146.198.027 Time deposits
Simpanan dari Bank Lain Deposits from other banks
Giro 70.035 70.035 91.312 91.312 136.408 136.408 Demand deposits
Surat berharga yang
Diterbitkan 5.444.524 5.518.386 8.272.098 8.387.536 8.652.260 8.828.249 Securities issued
Liabilitas akseptasi 941.898 941.898 544.567 544.567 420.562 420.562 Acceptance Paybale
Pinjaman yang diterima 33.485.084 29.739.959 33.762.089 31.075.777 24.821.005 21.731.531 Fund Borrowings
Bunga yang masih harus dibayar 658.070 658.070 647.496 647.496 629.366 600.410 Interest payables
Liabilitas lain-lain***) 313,931 313,931 521.548 521.548 4.690.821 4.690.821 Other liabilities***)
Pinjaman Subordinasi dan Subordinated Loan
efek-efek subordinasi 6.328.105 6.322.658 9.112.837 9.006.404 9.158.219 8.899.563 and securities
Total liabilitas keuangan 401.937.281 398.260.571 378.020.366 375.343.059 348.219.469 345.018.372 Total financial liablities
*) Terdiri dari tagihan pihak ketiga. *) Consists of third party receivables.
**) Terdiri dari kewajiban kepada pihak ketiga, bagi hasil yang belum dibagikan, deposito **) Consists of third party payables, undistributed profit sharing, matured time deposits
berjangka jatuh tempo dan bunga atas deposito berjangka namun belum diambil and interest on time deposits not collected by customers.
nasabah.
***) Terdiri atas setoran jaminan dan dana jaminan pengembang (kewajiban kepada pihak ***) Consists of guarantee deposits and developers’ security deposits (liabilities to third
ketiga). party).
286
Page 738
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. NILAI WAJAR ASET DAN LIABILITAS 46. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Tabel di bawah ini menyajikan instrumen keuangan The tables below show the financial instruments
yang diakui pada nilai wajar berdasarkan hirarki recognized at fair value based on the hierarchy used
yang digunakan Bank untuk menentukan dan by the Bank in determining and disclosing the fair
mengungkapkan nilai wajar dari instrumen value of financial instruments:
keuangan:
(i) Tingkat 1: harga kuotasian (tanpa penyesuaian) (i) Level 1: quoted prices (unadjusted) in active
di pasar aktif untuk aset atau liablitas yang markets for identical assets or liabilities which
identik yang dapat diakses pada tanggal are accessible at the measurement date;
pengukuran;
(ii) Tingkat 2: input selain harga kuotasian yang (ii) Level 2: inputs other than quoted prices
termasuk dalam level 1 yang dapat diobservasi included in level 1 that are observable for the
untuk aset dan liabilitas, baik secara langsung assets and liabilities, either directly or
atau tidak langsung; indirectly;
(iii) Tingkat 3: input yang tidak dapat diobservasi (iii) Level 3: inputs that are not observable for the
untuk aset dan liabilitas. assets and liabilities.
31 Desember/December 31, 2024
Nilai Wajar/ Tingkat/ Tingkat/ Tingkat/
Fair Value Level 1 Level 2 Level 3
Aset Keuangan Financial Assets
Nilai wajar melalui
laba rugi Fair value through profit or loss
Efek-efek 19.358.865 18.899.989 458.876 - Securities
Obligasi pemerintah 3.265.550 3.265.550 - - Government bonds
Total nilai wajar
laba rugi 22.624.415 22.165.539 458.876 - Total fair value through profit or loss
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Efek-efek 1.964.907 1.964.907 - - Securities
Obligasi pemerintah 14.109.949 14.109.949 - - Government bonds
Total Aset keuangan yang
diukur pada nilai wajar Total financial asset held at fair
melalui penghasilan value through other
komprehensif lain 16.074.856 16.074.856 - - comprehensive income
Diukur pada biaya
perolehan amortisasi Amortized cost
Efek-efek 4.039.638 50.000 - 3.989.638 Securities
Obligasi pemerintah 18.100.930 18.100.930 - - Government bonds
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 175.625 - 175.625 - agreement to resell
Total diukur pada biaya
perolehan amortisasi 22.316.193 18.150.930 175.625 - Total Amortized cost
Tagihan Derivatif 102.843 - 102.843 - Derivative Receivable
Kredit yang diberikan dan piutang Loan and receivables
Kredit yang diberikan. piutang Loan and sharia
dan pembiayaan Syariah - Net 337.875.583 - 331.276.899 6.598.684 financing receivables
Liabilitas Keuangan Financial Liabilities
Liabilitas Derivatif - Derivative payable
Surat berharga yang
diterbitkan 5.518.386 - 5.518.386 - Securities issued
Pinjaman yang diterima 29.739.959 - 29.739.959 - Fund borrowing
Pinjaman subordinasi Subordinated loan
dan efek-efek subordinasi 6.322.658 - 6.322.658 - and securities
287
Page 739
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. NILAI WAJAR ASET DAN LIABILITAS 46. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Tabel di bawah ini menyajikan instrumen keuangan The tables below show the financial instruments
yang diakui pada nilai wajar berdasarkan hirarki recognized at fair value based on the hierarchy used
yang digunakan Bank untuk menentukan dan by the Bank in determining and disclosing the fair
mengungkapkan nilai wajar dari instrumen value of financial instruments: (continued)
keuangan: (lanjutan)
31 Desember/December 31, 2023
Nilai Wajar/ Tingkat/ Tingkat/ Tingkat/
Fair Value Level 1 Level 2 Level 3
Aset Keuangan Financial Assets
Nilai wajar melalui
laba rugi Fair value through profit or loss
Efek-efek 1.042.013 501.570 540.443 - Securities
Obligasi pemerintah 3.796.440 3.796.440 - - Government bonds
Total nilai wajar
laba rugi 4.838.453 4.298.010 540.443 - Total fair value through profit or loss
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Efek-efek 1.928.336 1.928.336 - - Securities
Obligasi pemerintah 12.511.991 12.511.991 - - Government bonds
Total Aset keuangan yang
diukur pada nilai wajar Total financial asset held at fair
melalui penghasilan value through other
komprehensif lain 14.440.327 14.440.327 - - comprehensive income
Diukur pada biaya
perolehan amortisasi Amortized cost
Efek-efek 2.338.545 228.097 - 2.110.448 Securities
Obligasi pemerintah 19.502.452 19.502.452 - - Government bonds
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - - - - agreement to resell
Total diukur pada biaya
perolehan amortisasi 21.840.997 19.730.549 1.465.771 644.677 Total Amortized cost
Tagihan Derivatif 32.176 - 32.176 - Derivative Receivable
Kredit yang diberikan dan piutang Loan and receivables
Kredit yang diberikan. piutang Loan and sharia
dan pembiayaan Syariah - Net 313.278.241 - 304.624.202 8.654.039 financing receivables
Liabilitas Keuangan Financial Liabilities
Surat berharga yang
diterbitkan 8.387.536 - 8.387.536 - Securities issued
Pinjaman yang diterima 31.075.777 - 31.075.777 - Fund borrowing
Pinjaman subordinasi Subordinated loan
dan efek-efek subordinasi 9.006.404 - 9.006.404 - and securities
288
Page 740
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. NILAI WAJAR ASET DAN LIABILITAS 46. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Tabel di bawah ini menyajikan instrumen keuangan The tables below show the financial instruments
yang diakui pada nilai wajar berdasarkan hirarki recognized at fair value based on the hierarchy used
yang digunakan Bank untuk menentukan dan by the Bank in determining and disclosing the fair
mengungkapkan nilai wajar dari instrumen value of financial instruments: (continued)
keuangan: (lanjutan)
31 Desember/December 31, 2022
Nilai Wajar/ Tingkat/ Tingkat/ Tingkat/
Fair Value Level 1 Level 2 Level 3
Aset Keuangan Financial Assets
Nilai wajar melalui
laba rugi Fair value through profit or loss
Efek-efek 793.831 301.416 492.415 - Securities
Obligasi pemerintah 19.591.199 19.591.199 - - Government bonds
Total nilai wajar
laba rugi 20.385.030 19.892.615 492.415 - Total fair value through profit or loss
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Efek-efek 655.293 655.293 - - Securities
Obligasi pemerintah 14.332.949 14.332.949 - - Government bonds
Total Aset keuangan yang
diukur pada nilai wajar Total financial asset held at fair
melalui penghasilan value through other
komprehensif lain 14.988.242 14.988.242 - - comprehensive income
Diukur pada biaya
perolehan amortisasi Amortized cost
Efek-efek 280.451 280.451 - - Securities
Obligasi pemerintah 17.945.001 17.945.001 - - Government bonds
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 1.434.190 1.434.190 - - agreement to resell
Total diukur pada biaya
perolehan amortisasi 19.659.642 19.659.642 - - Total Amortized cost
Tagihan Derivatif 103.939 - 103.939 - Derivative Receivable
Kredit yang diberikan dan piutang Loan and receivables
Kredit yang diberikan. piutang Loan and sharia
dan pembiayaan Syariah - Net 280.702.960 - 273.798.185 6.904.775 financing receivables
Liabilitas Keuangan Financial Liabilities
Surat berharga yang
diterbitkan 8.828.249 - 8.828.249 - Securities issued
Pinjaman yang diterima 21.731.531 - 21.731.531 - Fund borrowing
Pinjaman subordinasi Subordinated loan
dan efek-efek subordinasi 8.899.563 - 8.899.563 - and securities
a. Nilai wajar aset dan kewajiban keuangan a. The fair values of certain financial assets and
tertentu, kecuali efek-efek dan Obligasi liabilities, except for securities and Government
Pemerintah yang dimiliki hingga jatuh tempo, Bonds classified as held to maturity, loans, fund
kredit yang diberikan, pinjaman yang diterima, borrowings, and marketable securities issued
dan surat berharga yang diterbitkan, mendekati approximate to their carrying values due to their
nilai tercatatnya karena mempunyai jangka short-term maturities.
waktu jatuh tempo yang singkat.
Estimasi nilai wajar terhadap aset keuangan The estimated fair values of certain financial
tertentu ditetapkan berdasarkan diskonto arus assets are determined based on discounted
kas dengan menggunakan suku bunga pasar cash flows using money market interest rates
uang yang berlaku untuk utang dengan risiko for debt instruments with similar credit risk and
kredit dan sisa jatuh tempo yang serupa. remaining maturities.
289
Page 741
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. NILAI WAJAR ASET DAN LIABILITAS 46. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Estimasi nilai wajar terhadap kewajiban The estimated fair values of certain financial
keuangan tertentu yang tidak memiliki kuotasi di obligations which are not quoted in an active
pasar aktif ditetapkan berdasarkan diskonto market are determined based on discounted
arus kas dengan menggunakan suku bunga cash flows using interest rates of instruments
utang baru dengan sisa jatuh tempo yang with similar remaining maturities.
serupa.
b. Kredit yang diberikan b. Loans
Portofolio kredit Bank secara umum terdiri dari Generally, the Bank’s loan portfolio consists of
kredit yang diberikan dengan suku bunga loans with variable interest rate and short-term
mengambang dan kredit yang diberikan dengan loans with fixed interest rate. Loans are stated
jangka pendek dengan suku bunga tetap. Kredit at amortized cost. The estimated fair value of
yang diberikan dinyatakan berdasarkan loans represents the discounted amount of
amortized cost. Nilai wajar dari kredit yang estimated future cash flows expected to be
diberikan menunjukkan nilai diskon dari received by the Bank using the current market
perkiraan arus kas masa depan yang rates.
diharapkan akan diterima oleh Bank dengan
menggunakan suku bunga pasar saat ini.
Nilai tercatat dari kredit yang diberikan dengan The carrying amounts of variable rate loans and
suku bunga mengambang dan nilai tercatat short-term fixed rate loans are the reasonable
atas kredit jangka pendek dengan suku bunga approximation of their fair values.
tetap adalah perkiraan yang layak atas nilai
wajar.
c. Efek-efek dan Obligasi pemerintah c. Securities and Government bonds
Nilai wajar untuk surat-surat berharga dan The fair values of amortized cost marketable
Obligasi pemerintah yang diukur pada biaya securities and Government bonds are based on
perolehan diamortisasi ditetapkan berdasarkan the market prices or broker/dealer price
harga pasar atau harga kuotasi perantara quotations. When this information is not
(broker)/ pedagang efek (dealer). Jika informasi available, the fair value is estimated using
ini tidak tersedia, nilai wajar diestimasi dengan quoted market prices for securities with similar
menggunakan harga pasar kuotasi efek yang credit, maturity and yield characteristics or
memiliki karakteristik kredit, jatuh tempo dan using internal valuation model.
yield yang serupa atau dinilai dengan
menggunakan metode penilaian internal.
d. Surat-surat berharga yang diterbitkan, d. Securities issued, fund borrowings and
pinjaman yang diterima dan pinjaman subordinated loan and securities
subordinasi dan efek-efek subordinasi
Nilai wajar agregat berdasarkan model diskonto The aggregate fair values are based on
arus kas menggunakan tingkat suku bunga discounted cash flow model using current
pasar untuk sisa periode jatuh temponya. market rate for the remaining term to maturity.
290
Page 742
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. LABA PER SAHAM 47. EARNINGS PER SHARE
Rekonsiliasi faktor-faktor penentu perhitungan laba The reconciliation of the factors used in calculating
per saham dasar untuk tahun yang berakhir tanggal the basic earnings per share, for the year ended
31 Desember 2024, 2023 dan 2022 adalah sebagai December 31, 2024, 2023 and 2022 are as follows:
berikut:
31 Desember/
December 31, 2024
(i) Laba tahun berjalan 3.007.328 (a) Income for the year (i)
(ii) Rata-rata tertimbang Weighted average (ii)
saham biasa yang beredar 14.034 (b) number of shares outstanding
(iii) Laba per saham dasar 214 (a/b) Basic earnings per share (iii)
31 Desember/
December 31, 2023
(i) Laba tahun berjalan 3.500.988 (a) Income for the year (i)
(ii) Rata-rata tertimbang Weighted average (ii)
saham biasa yang beredar 14.022 (b) number of shares outstanding
(iii) Laba per saham dasar 249 (a/b) Basic earnings per share (iii)
31 Desember/
December 31, 2022
(i) Laba tahun berjalan 3.045.073 (a) Income for the year (i)
(ii) Rata-rata tertimbang Weighted average (ii)
saham biasa yang beredar 10.590 (b) number of shares outstanding
(iii) Laba per saham dasar 288 (a/b) Basic earnings per share (iii)
Pada tanggal 31 Desember 2024, 2023, dan 2022, On December 31, 2024, 2023, and 2022, there
tidak terdapat opsi saham yang beredar, sehingga were no outstanding stock options; therefore, there
tidak ada saham dilusian yang perlu diperhitungkan. are no diluted shares to be considered.
48. PERJANJIAN DAN KONTINJENSI SIGNIFIKAN 48. SIGNIFICANT AGREEMENTS AND
CONTINGENCIES
a. Perjanjian Signifikan a. Significant Agreements
Pada tanggal 12 Desember 2024, Bank On December 12, 2024, the Bank signed an
mengadakan perjanjian dengan PT Nindya agreement with PT Nindya Karya regarding the
Karya sehubungan dengan Jasa Kontraktor Construction Contractor Services of Branch
Pembangunan Gedung Bank BTN KC Kelapa Kelapa Gading Square with a contract value of
Gading Square dengan nilai kontrak sebesar Rp132,001.
Rp132.001.
Pada tanggal 20 November 2024, Bank On November 20, 2024, the Bank signed an
mengadakan perjanjian dengan PT Brantas agreement with PT Brantas Abipraya regarding
Abipraya sehubungan dengan Jasa Kontraktor the Construction Contractor Services of Branch
Pembangunan KC Kebon Jeruk dengan nilai Kebon Jeruk with a contract value of
kontrak sebesar Rp121.500. Rp121,500.
Pada tanggal 5 November 2024, Bank On November 5, 2024, the Bank signed an
mengadakan perjanjian dengan PT agreement with PT Pembangunan Perumahan
Pembangunan Perumahan sehubungan regarding the Construction Contractor Services
dengan Jasa Kontraktor Pekerjaan of BTN Eco Park Gandul (fase 1) with a contract
Pembangunan BTN Eco Park Gandul (Tahap 1) value of Rp322,899.
dengan nilai kontrak sebesar Rp322.899.
Pada tanggal 29 Oktober 2024, Bank On October 29, 2024, the Bank signed an
mengadakan perjanjian dengan PT Binayasa agreement with PT Binayasa Putrabatara
Putrabatara sehubungan dengan Jasa regarding the Renovation Work Contractor
Kontraktor Pekerjaan Renovasi Menara 2 BTN Services of Menara 2 Kuningan with a contract
Kuningan dengan nilai kontrak sebesar value of Rp22,700.
Rp22.700.
291
Page 743
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
48. PERJANJIAN DAN KONTINJENSI SIGNIFIKAN 48. SIGNIFICANT AGREEMENTS AND
(lanjutan) CONTINGENCIES (continued)
a. Perjanjian Signifikan (lanjutan) a. Significant Agreements (continued)
Pada tanggal 28 Oktober 2024, Bank On October 28, 2024, the Bank signed an
mengadakan perjanjian dengan PT Casa Prima agreement with PT Casa Prima Indonesia
Indonesia sehubungan dengan Jasa Kontraktor regarding the Relayout Renovation Work
Renovasi Kantor KC Tanjungpinang dengan Contractor Services of Tanjungpinang KC with
nilai kontrak sebesar Rp13.280. a contract value of Rp13,280
Pada tanggal 14 Oktober 2024, Bank On Octoberr 14, 2024, the Bank signed an
mengadakan perjanjian dengan PT Brantas agreement with PT Brantas Abipraya regarding
Abipraya sehubungan dengan Jasa Kontraktor the Construction Contractor Services of BTN
Pekerjaan Pembangunan Learning Center Learning Center Bandung (fase 1) with a
Bandung (Tahap 1) dengan nilai kontrak contract value of Rp100,500.
sebesar Rp100.500.
Pada tanggal 2 Oktober 2024, Bank On October 2, 2024, the Bank signed an
mengadakan perjanjian dengan PT Casa Prima agreement with PT Casa Prima Indonesia
Indonesia sehubungan dengan Jasa Kontraktor regarding the Relayout Renovation Work
Renovasi Kantor KC Surabaya dengan nilai Contractor Services of Surabaya KC with a
kontrak sebesar Rp13.700. contract value of Rp13,700
Pada tanggal 24 September 2024, Bank On September 24, 2024, the Bank signed an
mengadakan perjanjian dengan PT Neocelindo agreement with PT Neocelindo Intibeton
Intibeton sehubungan dengan Jasa Kontraktor regarding the Construction Contractor Services
Pembangunan Kantor Wilayah 6 dengan nilai of Regional Office 6 with a contract value of
kontrak sebesar Rp61.500. Rp61,500.
Pada tanggal 26 Juli 2024, Bank mengadakan On July 26, 2024, the Bank signed an
perjanjian dengan PT Casa Prima Indonesia agreement with PT Casa Prima Indonesia
sehubungan dengan Jasa Kontraktor regarding the Relayout Renovation Work
Pekerjaan Renovasi Relayout KC Banjarmasin Contractor Services of Banjarmasin KC with a
dengan nilai kontrak sebesar Rp11.100. contract value of Rp11,100.
Pada tanggal 8 Juli 2024, Bank mengadakan On July 8, 2024, the Bank signed an agreement
perjanjian dengan PT Patroon Arsindo with PT Patroon Arsindo regarding the Detail
sehubungan dengan Jasa Konsultan Engineering Design (DED), RAB, BQ and RKS
Perencana Detail Engineering Design (DED), Planning Consultant Services for Phase 1
RAB, BQ dan RKS Pembangunan Fase 1 BTN Development of BTN Eco Park Gandul with a
Eco Park Gandul dengan nilai kontrak sebesar contract value of Rp17,700.
Rp17.700.
Pada tanggal 24 Juni 2024, Bank mengadakan On June 24, 2024, the Bank signed an
perjanjian dengan PT Victory Utama Karya agreement with PT Victory Utama Karya
sehubungan dengan Jasa Kontraktor regarding BTN Tower 2 Division Workspace
Pekerjaan Renovasi Ruang Kerja Divisi Menara Renovation Contractor Services with a contract
2 BTN dengan nilai kontrak sebesar Rp26.930. value of Rp26,930
292
Page 744
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
48. PERJANJIAN DAN KONTINJENSI SIGNIFIKAN 48. SIGNIFICANT AGREEMENTS AND
(lanjutan) CONTINGENCIES (continued)
a. Perjanjian Signifikan (lanjutan) a. Significant Agreements (continued)
Pada tanggal 24 Juni 2024, Bank mengadakan On June 24, 2024, the Bank signed an
perjanjian dengan PT Binayasa Putrabatara agreement with PT Binayasa Putrabatara
sehubungan dengan Jasa Kontraktor regarding the Renovation Work Contractor
Pekerjaan Renovasi KC Jakarta Kuningan dan Services for the Jakarta Kuningan KC and
Kantor Wilayah II di Menara 2 BTN dengan nilai Regional Office II at Menara 2 BTN with a
kontrak sebesar Rp18.000. contract value of Rp18,000.
Pada tanggal 31 Mei 2024, Bank mengadakan On May 31, 2024, the Bank signed an
perjanjian dengan PT Casa Prima Indonesia agreement with PT Casa Prima Indonesia
sehubungan dengan Jasa Kontraktor regarding BTN KC Kupang Building
Pekerjaan Pembangunan Gedung BTN KC Construction Work Contractor Services with a
Kupang dengan nilai kontrak sebesar contract value of Rp47,550.
Rp47.550.
Pada tanggal 23 Mei 2024, Bank mengadakan On May 23, 2024, the Bank signed an
perjanjian dengan PT Usaha Gedung Mandiri agreement with PT Usaha Gedung Mandiri
sehubungan dengan Jasa Kontraktor regarding Contractor Services for Meeting
Pekerjaan Ruang Rapat Lantai 30 dan 32 Room Work on Floors 30 and 32 of Tower 2
menara 2 BTN dengan nilai kontrak sebesar BTN with a contract value of Rp11,785.
Rp11.785.
Pada tanggal 14 Mei 2024, Bank mengadakan On May 14, 2024, the Bank signed an
perjanjian dengan PT Casa Prima Indonesia agreement with PT Casa Prima Indonesia
sehubungan dengan Jasa Kontraktor regarding KCS Lhokseumawe Renovation
Pekerjaan Renovasi KCS Lhokseumawe Work Contractor Services with a contract value
dengan nilai kontrak sebesar Rp10.500. of Rp10,500.
Pada tanggal 2 Mei 2024, Bank mengadakan On May 2, 2024, the Bank signed an
perjanjian dengan PT Integra Dayacipta agreement with PT Integra Dayabuat
Grahatama sehubungan dengan Jasa Grahatama in connection with Regional Office I
Kontraktor Pekerjaan Pembangunan Kantor Construction Work Contractor Services with a
Wilayah I dengan nilai kontrak sebesar contract value of Rp53,500.
Rp53.500.
Pada tanggal 20 Februari 2024, Bank On February 20 2024, the Bank signed an
mengadakan perjanjian dengan PT Neocelindo agreement with PT Neocelindo Intibeton
Intibeton sehubungan dengan Jasa Kontraktor regarding Bank BTN KC Cibubur Building
Pekerjaan Pembangunan Gedung Bank BTN Construction Work Contractor Services with
KC Cibubur dengan nilai kontrak sebesar contract value of Rp47,280.
Rp47.280.
Pada tanggal 12 Januari 2024, Bank On January 12 2024, the Bank signed an
mengadakan perjanjian dengan PT Casa Prima agreement with PT Casa Prima Indonesia
Indonesia sehubungan dengan Jasa Kontraktor regarding Contractor Services for the
Pekerjaan Pembangunan Gedung Record Construction of the Record Center Building,
Center, KCP dan Rumah Dinas Di Lahan KCP and Official Homes on Soekarno Hatta
Soekarno Hatta Bandung dengan nilai kontrak Land, Bandung with contract value of
sebesar Rp41.150. Rp41,150.
Pada tanggal 11 Januari 2024, Bank On January 11, 2024, the Bank signed an
mengadakan perjanjian dengan PT Binayasa agreement with PT Binayasa Putrabatara in
Putrabatara sehubungan dengan Jasa connection with Bank BTN KC
Kontraktor Pekerjaan Pembangunan Gedung Pematangsiantar Building Construction Work
Bank BTN KC Pematangsiantar dengan nilai Contractor Services with contract value of
kontrak sebesar Rp42.300. Rp42,300.
293
Page 745
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
48. PERJANJIAN DAN KONTINJENSI SIGNIFIKAN 48. SIGNIFICANT AGREEMENTS AND
(lanjutan) CONTINGENCIES (continued)
a. Perjanjian Signifikan (lanjutan) a. Significant Agreements (continued)
Pada tanggal 10 Januari 2024, Bank On January 10, 2024, the Bank signed an
mengadakan perjanjian dengan PT Binayasa agreement with PT Binayasa Putrabatara
Putrabatara sehubungan dengan Sentralisasi regarding the Centralization of Procurement of
Pengadaan Building Management Kantor Building Management for Region VI Office with
Wilayah VI dengan nilai kontrak sebesar contract value of Rp56,850.
Rp56.850.
Pada tanggal 10 Januari 2024, Bank On January 10, 2024, the Bank signed an
mengadakan perjanjian dengan PT Binayasa agreement with PT Binayasa Putrabatara
Putrabatara sehubungan dengan Sentralisasi regarding the Centralization of Procurement of
Pengadaan Building Management Kantor Building Management for Region IV Office with
Wilayah IV dengan nilai kontrak sebesar contract value of Rp91,500.
Rp91.500.
Pada tanggal 10 Januari 2024, Bank On January 10, 2024, the Bank signed an
mengadakan perjanjian dengan PT Binayasa agreement with PT Binayasa Putrabatara
Putrabatara sehubungan dengan Sentralisasi regarding the Centralization of Procurement of
Pengadaan Building Management Kantor Building Management for Region I Office with
Wilayah I dengan nilai kontrak sebesar contract value of Rp176,246.
Rp176.246.
Pada tanggal 19 Desember 2023, Bank On December 19, 2023, Bank signed an
mengadakan perjanjian dengan PT Multipolar agreement with PT Multipolar Technology Tbk
Technology Tbk sehubungan dengan in relation to re-procurement of PC Desktop
Pengadaan Ulang PC Desktop dan Notebook and Notebook with Seat Management Scheme
Bank BTN dengan Skema Seat Management with contract value of Rp115,980.
dengan nilai kontrak sebesar Rp115.980.
Pada tanggal 4 Desember 2023, Bank On December 4, 2023, Bank signed an
mengadakan perjanjian dengan PT Sinergy agreement with PT Sinergy Information
Informasi Pratama sehubungan dengan Pratama in relation to procurement of Cash
Pengadaan Cash Recycle Machine (CRM) Recycle Machine (CRM) 2023 with contract
Tahun 2023 dengan nilai kontrak sebesar value of Rp133,863.
Rp133.863.
Pada tanggal 11 Juli 2023, Bank mengadakan On July 11, 2023, Bank signed an agreement
perjanjian dengan PT Berkat Manunggal Energi with PT Berkat Manunggal Energi regarding the
sehubungan dengan pengadaan penggantian procurement of generator replacement for the
genset Gedung Menara BTN dengan nilai BTN Tower Building with a contract value of Rp
kontrak Rp 13.986. 13,986.
Pada tanggal 15 Maret 2023, Bank On March 15, 2023, Bank signed an agreement
mengadakan perjanjian dengan PT with PT Telekomunikasi Indonesia in
Telekomunikasi Indonesia sehubungan dengan connection with the procurement of a third year
pengadaan perpanjangan sewa lokasi Sentul Data Center collocation lease with a
(collocation) Data Center Sentul tahun ketiga contract value of Rp10,638.
dengan nilai kontrak Rp10.638.
Pada tanggal 20 Februari 2023, Bank On February 20, 2023, Bank signed an
mengadakan perjanjian dengan PT Trees agreement with PT Trees Solutions in
Solutions sehubungan dengan pengadaan connection with the re-procurement of
ulang Integrated End to End Procurement Integrated End to End Procurement with a
dengan nilai kontrak Rp30.669. contract value of Rp30,669.
294
Page 746
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
48. PERJANJIAN DAN KONTINJENSI SIGNIFIKAN 48. SIGNIFICANT AGREEMENTS AND
(lanjutan) CONTINGENCIES (continued)
a. Perjanjian Signifikan (lanjutan) a. Significant Agreements (continued)
Pada tanggal 8 Februari 2023, Bank On February 8, 2023, Bank signed an
mengadakan perjanjian dengan PT Multipolar agreement with PT Multipolar Technology in
Technology sehubungan dengan pengadaan connection with the procurement of network
peremajaan perangkat network dan equipment upgrades and standardization of
standarisasi LAN Menara Bank BTN dengan Bank BTN Tower LAN with a contract value of
nilai kontrak Rp39.575. Rp39,575.
Pada tanggal 3 Februari 2023, Bank On February 3, 2023, Bank signed an
mengadakan perjanjian dengan PT Binayasa agreement with PT Binayasa Putra Batara in
Putra Batara sehubungan dengan Jasa relation to contractor services of construction for
Kontraktor Pekerjaan Pembangunan KC the Bank BTN KC Cirebon Building with contract
Cirebon dengan nilai kontrak Rp39.100. value of Rp39,100.
Pada tanggal 6 Januari 2023, Bank On January 6, 2023, Bank signed an agreement
mengadakan perjanjian dengan PT Binayasa with PT Binayasa Putra Batara in relation to
Putra Batara sehubungan dengan Jasa contractor services of renovation for the Bank
kontraktor pekerjaan renovasi Gedung BTN Tanah Abang Pusdiklat Building with
Pusdiklat Bank BTN Tanah Abang dengan nilai contract value of Rp30,500.
kontrak sebesar Rp30.500.
b. Liabilitas Kontinjensi b. Contingent Liabilities
Dalam melakukan usahanya, Bank In conducting its business, the Bank is a
menghadapi berbagai perkara hukum dan defendant with various litigation proceedings
tuntutan di mana Bank sebagai tergugat, and legal claims mainly with respect to matters
terutama sehubungan dengan kepatuhan of contractual compliance. Although there is no
dengan kontrak. Walaupun belum ada clear assurance yet, the Bank believes that
kepastian yang jelas, Bank berpendapat bahwa based on information currently available, the
berdasarkan informasi yang ada dan keputusan ultimate resolution of these legal proceedings
terakhir dari perkara bahwa tuntutan hukum ini and legal claims will not likely have a material
tidak akan berdampak secara material pada effect on the operations, financial position or
operasi, posisi keuangan atau tingkat likuiditas liquidity level of Bank
Bank.
Pada tanggal-tanggal 31 Desember 2024, 2023 As of December 31, 2024, 2023 and 2022,
dan 2022, Bank telah membentuk cadangan Bank has established an allowance (included in
(disajikan dalam akun “Liabilitas Imbalan Kerja “Employee Benefits and Other Liabilities”) for
dan Lain-lain”) untuk sejumlah tuntutan hukum several pending lawsuits filed against Bank
yang belum diputuskan masing-masing adalah amounted to Rp66,205, Rp95,209 and
sebesar Rp66.205, Rp95.209 dan Rp160.209. Rp160,209.
Manajemen berpendapat bahwa jumlah Management believes that the allowance is
cadangan yang dibentuk atas kemungkinan adequate to cover possible losses arising from
timbulnya kerugian akibat tuntutan hukum yang pending litigations or legal claims that are
belum diputuskan atau masih dalam proses currently in progress.
tersebut telah memadai.
295
Page 747
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. PERNYATAAN STANDAR AKUNTANSI 49. REVISED AND ISSUED STATEMENTS OF
KEUANGAN YANG DIKELUARKAN DAN FINANCIAL ACCOUNTING STANDARDS
DIREVISI
Amandemen dan Penyesuaian Pernyataan Standar The amendments and adjustments to Statement of
Akuntansi Keuangan (PSAK) baru yang telah Financial Accounting Standards (SFAS) that have
disahkan oleh Dewan Standar Akuntansi Keuangan been approved by the Financial Accounting
(DSAK) - Ikatan Akuntan Indonesia (IAI), tetapi Standards Board (IFAS) - Indonesian Institute of
belum berlaku efektif untuk laporan keuangan Accountants (IAI), but have not been effective for
selama tahun berjalan diungkapkan di bawah ini. financial statements during the year are disclosed
below.
Bank bermaksud untuk menerapkan amendemen The Bank intends to implement the amendments
dan penyesuaian PSAK tersebut, jika dipandang and adjustments to the SFAS, if it is deemed
relevan, saat telah menjadi efektif. Berlaku efektif relevant, when they become effective.
setelah tanggal 1 Januari 2025:
Berlaku efektif pada atau setelah tanggal Effective on or after January 1, 2025:
1 Januari 2025:
a. Amandemen PSAK No. 221 “Pengaruh a. Amendment to SFAS No. 221 “The Effect of
Perubahan Kurs Valuta Asing tentang Changes in Foreign Exchange Rates on the
Kekurangan Ketertukaran”. Penerapan lebih Lack of Convertibility”. Early application is
dini diperkenankan. permitted.
Berlaku efektif pada atau setelah tanggal Effective on or after January 1, 2026:
1 Januari 2026:
a. PSAK 109, “Instrumen Keuangan” dan a. SFAS 109, "Financial Instruments," and
PSAK 107 “Instrumen Keuangan SFAS 107, "Financial Instruments: Disclosures
Pengungkapan tentang Klasifikasi dan about the Classification and Measurement of
Pengukuran Instrumen Keuangan”. Financial Instruments."
Amendemen ini menambahkan dan These amendments adding and clarify
mengklarifikasi ketentuan dalam PSAK 109 statement in SFAS 109 regarding derecognition
terkait penghentian pengakuan liabilitas of financial liabilities, as well as clarify the
keuangan, serta mengklarifikasi penilaian assessment of cash flow characteristics for
karakteristik arus kas untuk aset keuangan financial assets with ESG-linked features,
dengan fitur ESG-linked, aset keuangan financial assets with non-recourse features,
dengan fitur non-recourse, dan instrumen yang and contractually bound instruments such as
terikat secara kontraktual seperti tranche. tranches. The amendments also revise the
Amendemen ini juga mengubah ketentuan statement in SFAS 107 regarding the
dalam PSAK 107 terkait persyaratan disclosure requirements for investments in
pengungkapan investasi pada instrumen equity instruments measured at fair value
ekuitas yang diukur pada nilai wajar melalui through other comprehensive income and
penghasilan komprehensif lain dan menambah adding statament related to financial
ketentuan terkait instrumen keuangan dengan instruments with contractual terms that alter the
persyaratan kontraktual yang mengubah waktu timing or amount of contractual cash flows.
atau jumlah arus kas kontraktual.
Pada saat penerbitan laporan keuangan, Bank As at the authorization date of this financial
masih mempelajari dampak yang mungkin timbul statements, the Bank is still evaluating the potential
dari penerapan standar revisi tersebut serta impact of these revised standards to the Bank’s
pengaruhnya pada laporan keuangan Bank. financial statements.
296
Page 748
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. TAMBAHAN INFORMASI ARUS KAS 50. SUPPLEMENTARY CASH FLOW INFORMATION
Perubahan pada liabilitas yang timbul dari aktivitas Changes in liabilities arising from financing activities
pendanaan pada laporan arus kas adalah sebagai in the cash flow statement are as follows:
berikut:
Arus Kas/Cash Flow
1 Januari/ Penerimaan/ Pembayaran/ Perubahan Non-Kas/ 31 Desember/
January 1, 2024 Receipts Payment Non-Cash Changes December 31, 2024
Surat berharga
yang diterbitkan 8.272.098 680.913 (3.572.500) 64.013 5.444.524 Securities issued
Securities Sold
Efek-efek yang dijual dengan Under Repurchase
janji dibeli kembali - 143.153.604 (139.744.766) 588 3.409.426 Agreements
Pinjaman yang diterima 33.762.089 11.144.193 (11.385.262) (35.936) 33.485.084 Fund Borrowings
Pinjaman Subordinasi dan Subordinated loans
efek-efek subordinasi 9.112.837 - (3.000.000) 215.268 6.328.105 and securities
Payment of
Pembayaran Liabilitas Sewa 186.696 - (93.408) 72.418 165.706 Lease liability
Total 51.333.720 154.978.710 (157.795.936) 316.351 48.832.845 Total
Arus Kas/Cash Flow
1 Januari/ Penerimaan/ Pembayaran/ Perubahan Non-Kas/ 31 Desember/
January 1, 2023 Receipts Payment Non-Cash Changes December 31, 2023
Surat berharga
yang diterbitkan 8.652.260 2.449.019 (2.769.764) (59.417) 8.272.098 Securities issued
Securities Sold
Efek-efek yang dijual dengan Under Repurchase
janji dibeli kembali - 67.691.353 (67.766.743) 75.390 - Agreements
Pinjaman yang diterima 24.821.005 11.185.162 (2.187.576) (56.502) 33.762.089 Fund Borrowings
Pinjaman Subordinasi dan Subordinated loans
efek-efek subordinasi 9.158.219 - - (45.382) 9.112.837 and securities
Payment of
Pembayaran Liabilitas Sewa 167.633 - (81.973) 101.036 186.696 Lease liability
Total 42.799.117 81.325.534 (72.806.056) 15.125 51.333.720 Total
Arus Kas/Cash Flow
1 Januari/ Penerimaan/ Pembayaran/ Perubahan Non-Kas/ 31 Desember/
January 1, 2022 Receipts Payment Non-Cash Changes December 31, 2022
Surat Berharga
yang Diterbitkan 12.371.708 1.541.330 (5.263.000) 2.222 8.652.260 Securities Issued
Securities Sold
Efek-efek yang dijual dengan Under repurchase
janji dibeli kembali - 592.326 (592.326) - - agreements
Pinjaman yang diterima 22.062.291 11.814.826 (9.095.884) 39.772 24.821.005 Fund borrowings
Pinjaman subordinasi dan Subordinated loans
efek-efek subordinasi 8.759.744 - - 398.475 9.158.219 and securities
Payment of
Pembayaran liabilitas sewa 126.348 - (84.983) 126.268 167.633 Lease liability
Total 43.320.091 13.948.482 (15.036.193) 566.737 42.799.117 Total
297
Page 749
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN 51. ADDITIONAL INFORMATION
Informasi tambahan berikut merupakan informasi The following additional information is information
yang tidak dipersyaratkan untuk diungkapkan oleh that is not required to be disclosed by Indonesian
Standar Akuntansi Keuangan di Indonesia. Accounting Standards. Such additional information
Informasi tersebut disusun sesuai dengan regulasi mas prepared in accordance with regulations of
Otoritas Jasa Keuangan. Financial Service Authority.
a. Giro Wajib Minimum (GWM) a. Minimum Reserve Requirements (GWM)
Rasio GWM Bank pada tanggal 31 Desember The minimum reserve requirement ratios of the
2024, 2023 dan 2022 adalah sebagai berikut: Bank as of December 31, 2024, 2023 and 2022,
are as follows:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Konvensional Conventional
Rupiah Rupiah
Utama 5,38% 6,04% 8,28% Primary
Harian 0,38% 0,24% 0,18% Daily
Rata-rata 5,00% 5,80% 8,10% Average
PLM 12,73% 9,66% 16,17% PLM
Dolar Amerika Serikat 4,18% 4,40% 4,13% United States Dollar
Syariah Sharia
Rupiah 4,70% 6,10% 7,76% Rupiah
Saldo giro pada Bank Indonesia disediakan Current accounts with Bank Indonesia are
untuk memenuhi persyaratan Giro Wajib maintained to comply with Bank Indonesia’s
Minimum (GWM) dari Bank Indonesia. Minimum Legal Reserve Requirements (GWM).
Rasio GWM pada tanggal 31 Desember 2024, The calculation of the GWM ratios as of
2023 dan 2022 dihitung berdasarkan Peraturan December 31, 2024, 2023 and 2022 is based
Bank Indonesia No. 20/3/PBI/2018 tanggal 29 on Bank Indonesia regulation (PBI) No.
Maret 2018 yang telah diubah beberapa kali, 20/3/PBI/2018 dated March 29, 2018, which
terakhir dengan PBI No. 24/4/PBI/2022 tanggal has been amended several times, the latest
25 Februari 2022. PBI tersebut dijelaskan oleh with PBI No. 24/4/PBI/2022 dated February 25,
Peraturan Anggota Dewan Gubernur (PADG) 2022. The PBI is explained by Regulations of
No. 20/10/PADG/2018 tanggal 31 Mei 2018 Members of the Board of Governors (PADG)
sebagaimana telah diubah beberapa kali No. 20/10/PADG/2018 dated May 31, 2018
dengan PADG No.20/30/PADG/2018 tanggal which has been amended several times with
30 November 2018, PADG No. PADG No. 20/30/PADG/2018 dated November
21/14/PADG/2019 tanggal 26 Juni 2019 30, 2018, PADG No. 21/14/PADG/2019 dated
sebagaimana telah diubah beberapa kali June 26, 2019 which has been amended
dengan PADG No. 21/27/PADG/2019 tanggal several times with PADG No.
26 Desember 2019, PADG No. 21/27/PADG/2019 dated December 26, 2019,
22/2/PADG/2020 tanggal 13 Maret 2020, PADG PADG No. 22/2/PADG/2020 dated March 13
No. 22/10/PADG/2020 tanggal 30 April 2020, 2020 PADG No. 22/10/PADG/2020 dated April
PADG No. 22/19/PADG/2020 tanggal 29 Juli 30, 2020, PADG No. 22/19/PADG/2020 dated
2020, PADG No.23/27/PADG/2021 tanggal 21 July 29, 2020, PADG No.23/27/PADG/2021
Desember 2021, PADG No. 24/3/PADG/2022 dated December 21, 2021, PADG No.
tanggal 1 Maret 2022, PADG No. 24/3/PADG/2022 dated March 1, 2022, PADG
24/8/PADG/2022 tanggal 30 Juni 2022, PADG No. 24/8/PADG/2022 dated June 30, 2022,
No. 2 Tahun 2023 tanggal 24 Maret 2023 dan PADG No. 2 year of 2023 dated March 24, 2023
perubahan terakhir pada PADG No. 12 Tahun and the latest amendment by PADG No.12 year
2023 tanggal 1 Oktober 2023 tentang “Giro of 2023 dated October 1, 2023 regarding
Wajib Minimum dalam Rupiah dan Valuta Asing “Minimum Statutory Reserve Requirements in
bagi Bank Umum Konvensional, Bank Umum Rupiah and Foreign Currencies of
Syariah, dan Unit Usaha Syariah”. Conventional Commercial Banking, Sharia
Commercial Banking and Sharia Business
Units”.
298
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut merupakan informasi The following additional information is information
yang tidak dipersyaratkan untuk diungkapkan oleh that is not required to be disclosed by Indonesian
Standar Akuntansi Keuangan di Indonesia. Accounting Standards. Such additional information
Informasi tersebut disusun sesuai dengan regulasi mas prepared in accordance with regulations of
Otoritas Jasa Keuangan. (lanjutan) Financial Service Authority. (continued)
a. Giro Wajib Minimum (GWM) (lanjutan) a. Minimum Reserve Requirements (GWM)
(continued)
Bank Indonesia melakukan penguatan Bank Indonesia has strengthened incentive
kebijakan insentif untuk mendorong peranan policy to stimulate the role of banks in financing
perbankan dalam pembiayaan kepada sektor priority sectors in accordance with Bank
prioritas sesuai Peraturan Bank Indonesia (PBI) Indonesia Regulation (PBI) No. 24/5/PBI/2022
No. 24/5/PBI/2022 tentang Insentif bagi Bank regarding Incentives for Banks Providing Funds
yang Memberikan Penyediaan Dana untuk for Certain and Inclusive Economic Activities
Kegiatan Ekonomi Tertentu dan Inklusif tanggal dated February 25, 2022, as further regulated
25 Februari 2022, sebagaimana diatur lebih through PADG No. 24/4/PADG/2022 dated
lanjut melalui PADG No. 24/4/PADG/2022 March 1, 2022 as amended by the latest
tanggal 1 Maret 2022 sebagaimana telah amendment of PADG No. 1 of 2023 dated
diubah dengan perubahan terakhir PADG No. 1 February 15, 2023, and the latest amendment
Tahun 2023 tanggal 15 Februari 2023 dan by PADG No. 11 year of 2023 dated September
perubahan terakhir PADG No. 11 tahun 2023 27, 2023 regarding “Regulations for
tanggal 27 September 2023 tentang “Peraturan Implementing Macroprudential Liquidity
Pelaksanaan Kebijakan Insentif Likuiditas Incentive Policy” Bank Indonesia provides
Makroprudensial” Bank Indonesia memberikan incentives in the form of leniency on the
insentif berupa kelonggaran atas kewajiban obligation to fulfill the statutory reserve in rupiah
pemenuhan GWM dalam rupiah yang wajib which must be fulfilled on a daily basis of 3.20%
dipenuhi secara harian sebesar 3,20% (tiga (three point two percent) and the obligation to
koma dua persen) dan kewajiban pemenuhan fulfill the statutory reserve in rupiah based on
GWM dalam rupiah berdasarkan prinsip sharia principles is 2.50% (two point five
syariah sebesar 2,50% (dua koma lima persen). percent). This incentive is given to Banks that
Insentif bagi Bank yang melakukan penyediaan provide funds for certain and inclusive
dana untuk kegiatan ekonomi tertentu dan economic activities as stipulated by Bank
inklusif ditetapkan oleh Bank Indonesia dan Indonesia and are valid from December 1, 2023
berlaku mulai 1 Desember 2023 sampai dengan to February 29, 2024.
29 Februari 2024.
Pada tanggal-tanggal 31 Desember 2024, 2023 As of December 31, 2024, 2023 and 2022,
dan 2022, sesuai dengan ketentuan Bank based on the above Bank Indonesia
Indonesia tersebut di atas, Bank harus regulations, the Bank is required to maintain
memenuhi persyaratan GWM Utama dalam primary GWM in Rupiah amounting to 5.00%,
Rupiah masing-masing sebesar 5,00%, 5,80% 5.80% and 8.10%, respectively, while GWM for
dan 8,10%, sedangkan untuk mata uang asing foreign currency amounting to 4.00%, 4.00%
masing-masing sebesar 4,00%, 4,00% dan and 4.00%, respectively. PLM amounting to
4,00%. Untuk PLM adalah sebesar 4,00%, 4,00%, 5.00% and 6.00% in Rupiah as of
5,00% dan 6,00% dalam Rupiah pada tanggal December 31, 2024, 2023 and 2022.
31 Desember 2024, 2023 dan 2022.
299
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut merupakan informasi The following additional information is information
yang tidak dipersyaratkan untuk diungkapkan oleh that is not required to be disclosed by Indonesian
Standar Akuntansi Keuangan di Indonesia. Accounting Standards. Such additional information
Informasi tersebut disusun sesuai dengan regulasi mas prepared in accordance with regulations of
Otoritas Jasa Keuangan. (lanjutan) Financial Service Authority. (continued)
a. Giro Wajib Minimum (GWM) (lanjutan) a. Minimum Reserve Requirements (GWM)
(continued)
Pada tanggal-tanggal 31 Desember 2024, 2023 As of December 31, 2024, 2023 and 2022,
dan 2022, sesuai dengan ketentuan Bank based on the Bank Indonesia regulations, for
Indonesia tersebut berdasarkan prinsip syariah, sharia principle, The Bank is required to
Bank harus memenuhi persyaratan GWM maintain GWM in Rupiah of 7.50%, 5.00% and
dalam Rupiah masing-masing sebesar 7,50%, 7.50%. For foreign currencies of 1.00%, 1.00%
5,00% dan 7,50%. Untuk mata uang asing and 1.00%, respectively.
masing-masing sebesar 1,00%, 1,00% dan
1,00%.
Pada tanggal-tanggal 31 Desember 2024, 2023 As of December 31, 2024, 2023 and 2022, The
dan 2022, Bank juga harus memenuhi Bank must also comply with Bank Indonesia
Peraturan Bank Indonesia (PBI) No. Regulation (PBI) No. 20/4/PBI/2018 dated
20/4/PBI/2018 tanggal 29 Maret 2018 tentang March 29, 2018 regarding “Macroprudential
“Rasio Intermediasi Makroprudensial dan Intermediation Ratios and Macroprudential
Penyangga Likuiditas Makroprudensial bagi Liquidity Buffers for Conventional Commercial
Bank Umum Konvensional, Bank Umum Banks, Sharia Commercial Banks, and Sharia
Syariah, dan Unit Usaha Syariah” sebagaimana Business Unit” which has been amended with
telah diubah dengan PBI No. 21/12/PBI/2019 PBI 21/12/PBI/2019 dated November 25, 2019,
tanggal 25 November 2019, PBI No. PBI No. 22/17/PBI/2020 dated September 30,
22/17/PBI/2020 tanggal 30 September 2020, 2020 and PBI 24/16/PBI/2022 dated November
dan PBI No.24/16/PBI/2022 tanggal 1 1, 2022, which is explained through PADG
November 2022 yang dijelaskan melalui No. 21/22/PADG/2019 dated November 28,
Peraturan Anggota Dewan Gubernur 2019 which has been amended with PADG
No.21/22/PADG/2019 tanggal 28 November No. 21/11/PADG/2020 dated April 29, 2020,
2019 yang telah diubah dengan PADG No. PADG No. 22/30/PADG/2020 dated October 5,
21/11/PADG/2020 tanggal 29 April 2020, PADG 2020, PADG No. 23/7/PADG/2021 dated April
22/30/PADG/2020 tanggal 5 Oktober 2020, 26, 2021, PADG No. 23/31/PADG/2021 dated
PADG No. 23/7/PADG/2021 tanggal 26 April December 31, 2021 and the latest amendment
2021, PADG No. 23/31/PADG/2021 tanggal 31 by PADG 24/14/PADG/2022 dated November
Desember 2021 dan perubahan terakhir PADG 1, 2022 concerning “Macroprudential
No. 24/14/PADG/2022 tanggal 1 November Intermediation Ratio and Macroprudential
2022 tentang “Rasio Intermediasi Liquidity Buffer for Conventional Commercial
Makroprudensial dan Penyangga Likuiditas Banks, Sharia Commercial Banks, and Sharia
Makroprudensial bagi Bank Umum Business Units”.
Konvensional, Bank Umum Syariah, dan Unit
Usaha Syariah”.
GWM Primer adalah simpanan minimum yang Primary Minimum Statutory Reserve is a
wajib dipelihara oleh Bank dalam bentuk saldo minimum reserve that should be maintained by
Rekening Giro pada Bank Indonesia. GWM the Bank in Current Accounts with Bank
Sekunder dan Penyangga Likuiditas Indonesia. Secondary Minimum Statutory
Makroprudensial (PLM) adalah cadangan Reserve and Macroprudential Liquidity Buffer
minimum yang wajib dipelihara oleh Bank are the minimum reserves that should be
berupa Sertifikat Bank Indonesia (SBI), Surat maintained by the Bank which comprise of
Utang Negara (SUN), Surat Berharga Syariah Certificates of Bank Indonesia (SBI),
Negara (SBSN) dan/atau excess reserve yang Government Debenture Debt (SUN), Sharia
merupakan kelebihan saldo Rekening Giro Government Securities (SBSN), and/or excess
Rupiah Bank dari GWM Primer, GWM LFR dan reserve which represents the excess reserve of
Rasio Intermediasi Makroprudensial (RIM). the Bank’s Current Accounts in Rupiah over the
Primary Minimum Statutory Reserve, Minimum
Statutory Reserve on LFR and Macroprudential
Intermediation Ratio (RIM).
300
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut merupakan informasi The following additional information is information
yang tidak dipersyaratkan untuk diungkapkan oleh that is not required to be disclosed by Indonesian
Standar Akuntansi Keuangan di Indonesia. Accounting Standards. Such additional information
Informasi tersebut disusun sesuai dengan regulasi mas prepared in accordance with regulations of
Otoritas Jasa Keuangan. (lanjutan) Financial Service Authority. (continued)
a. Giro Wajib Minimum (GWM) (lanjutan) a. Minimum Reserve Requirements (GWM)
(continued)
GWM LFR dan RIM adalah tambahan Minimum Statutory Reserve on LFR and RIM is
simpanan minimum yang wajib dipelihara oleh the additional reserve that should be
Bank dalam bentuk saldo Rekening Giro pada maintained by the Bank in the form of Current
Bank Indonesia, jika LFR dan RIM target Bank Accounts with Bank Indonesia, if the Bank’s
Indonesia (84%) atau jika di atas maksimum LFR and RIM is below the minimum of LFR and
LFR dan RIM target BI (94%) dan Kewajiban RIM targeted by Bank Indonesia (84%) or if the
Penyediaan Modal Minimum (KPMM) Bank Bank’s LFR and RIM is above the maximum of
lebih kecil dari KPMM Insentif BI sebesar 14%. LFR and RIM targeted by BI (94%) and the
Capital Adequacy Ratio (CAR) is below BI
requirement of 14%.
Bank telah memenuhi ketentuan Bank The Bank has complied with Bank Indonesia
Indonesia tentang Giro Wajib Minimum pada regulations concerning the minimum reserve
tanggal-tanggal 31 Desember 2024, 2023 dan requirements as of December 31, 2024, 2023
2022. and 2022.
Sisa umur jatuh tempo atas giro pada Bank The remaining period of current accounts with
Indonesia dikategorikan sebagai kurang dari Bank Indonesia is categorized as less than one
satu bulan (Catatan 45). month (Note 45).
b. Klasifikasi Berdasarkan Kolektibilitas OJK b. Classification Based on OJK Collectibility
1) Giro Pada Bank Lain 1) Current accounts with Other Banks
Pada tanggal 31 Desember 2024, 2023 dan As of December 31, 2024, 2023 and 2022,
2022, kolektibilitas giro pada bank lain the collectibility of current accounts with
sesuai Peraturan OJK adalah sebagai other banks according to Financial Service
berikut: Authority Rule collectibility are as follows:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Lancar 5.949.997 2.201.620 1.470.526 Current
Macet 1.749 1.778 1.731 Loss
Total 5.951.746 2.203.398 1.472.257 Total
Dikurangi cadangan kerugian Less allowance
penurunan nilai (2.571) (1.804) (1.747) for impairment losses
Neto 5.949.175 2.201.594 1.470.510 Net
2) Penempatan pada bank lain dan Bank 2) Placements with other banks and Bank
Indonesia Indonesia
Seluruh penempatan pada bank lain dan All placements with other banks and Bank
Bank Indonesia pada tanggal-tanggal 31 Indonesia as of December 31, 2024, 2023
Desember 2024, 2023 dan 2022 sesuai and 2022, according to Financial Service
Peraturan OJK diklasifikasikan sebagai Authority Rule collectibility are classified as
lancar. current.
301
Page 753
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut merupakan informasi The following additional information is information
yang tidak dipersyaratkan untuk diungkapkan oleh that is not required to be disclosed by Indonesian
Standar Akuntansi Keuangan di Indonesia. Accounting Standards. Such additional information
Informasi tersebut disusun sesuai dengan regulasi mas prepared in accordance with regulations of
Otoritas Jasa Keuangan. (lanjutan) Financial Service Authority. (continued)
b. Klasifikasi Berdasarkan Kolektibilitas OJK b. Classification Based on OJK Collectibility
(lanjutan) (continued)
3) Efek-efek 3) Securities
Kolektibilitas efek-efek sesuai Peraturan The collectibility of securities according to
OJK adalah sebagai berikut: Financial Service Authority Rule
collectibility are as follows:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Lancar 25.260.713 5.199.375 1.628.411 Current
Dalam Perhatian Khusus 42.859 50.695 36.675 Special Mention
Kurang Lancar 4.360 4.644 3.148 Substandard
Diragukan 5.369 5.769 5.436 Doubtful
Macet 50.109 45.390 49.498 Loss
Total 25.363.410 5.305.873 1.723.168 Total
Cadangan kerugian Allowance for
penurunan nilai (787) (22.903) (2.399) impairment losses
Neto 25.362.623 5.282.970 1.720.769 Net
4) Efek-efek yang Dibeli dengan Janji Dijual 4) Securities Purchased under Agreement
Kembali to Resell
Seluruh efek-efek yang Dibeli dengan Janji All securities purchased under agreement
Dijual Kembali pada tanggal-tanggal 31 to resell Indonesia as of December 31,
Desember 2024, 2023 dan 2022 sesuai 2024, 2023 and 2022, according to
Peraturan OJK diklasifikasikan sebagai Financial Service Authority Rule
lancar. collectibility are classified as current.
5) Tagihan akseptasi 5) Acceptance receivables
Sesuai Peraturan OJK, pada tanggal- According to Financial Service Authority
tanggal 31 Desember 2024, 2023 dan 2022, Rule collectibility All acceptances
semua tagihan akseptasi diklasifikasikan receivables were classified as current as of
sebagai lancar. December 31, 2024, 2023 and 2022.
6) Tagihan dan liabilitas derivatif 6) Derivative receivable and payables
Sesuai Peraturan OJK, pada tanggal- According to Financial Service Authority
tanggal 31 Desember 2024, 2023 dan 2022, Rule collectability, all derivative receivable
semua tagihan dan liabilitas derivatif and payables were classified as current as
diklasifikasikan sebagai lancar. of December 31, 2024, 2023 and 2022.
302
Page 754
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
b. Klasifikasi Berdasarkan Kolektibilitas OJK b. Classification Based on OJK Collectibility
(lanjutan) (continued)
7) Kredit yang Diberikan dan Pembiayaan/ 7) Loans and Sharia Financing/Receivables
Piutang Syariah
Kolektibilitas kredit yang diberikan dan The collectibility of loans and sharia
pembiayaan/piutang syariah sesuai financing/receivables according to
Peraturan OJK adalah sebagai berikut: Financial Service Authority Rule
collectibility are as follows:
31 Desember/December 31, 2024 31 Desember/December 31, 2023 31 Desember/December 31, 2022
Cadangan Cadangan Cadangan
kerugian kerugian kerugian
penurunan penurunan penurunan
nilai/ nilai/ nilai/
Nilai tercatat/ Allowance Nilai tercatat/ Allowance Nilai tercatat/ Allowance
Carrying for impairment Carrying for impairment Carrying for impairment
amount losses amount losses amount losses
Konvensional Conventional
Individual Individual
Lancar 8.100.760 1.104.716 8.399.059 1.916.967 6.349.613 1.487.285 Current
Dalam perhatian khusus 3.747.701 1.405.247 4.016.175 2.562.023 3.094.462 2.261.194 Special mention
Kurang lancar 38.480 37.880 113.803 96.719 210.002 43.087 Substandard
Diragukan - - 911 849 287.925 250.586 Doubtful
Macet 1.577.601 1.070.858 3.281.664 2.581.015 4.173.552 3.168.627 Loss
13.464.542 3.618.701 15.811.612 7.157.573 14.115.554 7.210.779
Kolektif Collective
Lancar 264.960.207 2.644.832 255.215.275 3.570.880 233.227.549 4.086.908 Current
Dalam perhatian khusus 27.214.026 2.529.447 19.790.203 1.370.850 14.961.502 1.189.242 Special mention
Kurang lancar 566.796 205.792 279.523 97.243 223.217 48.405 Substandard
Diragukan 1.748.284 555.970 537.521 186.708 505.684 127.977 Doubtful
Macet 6.126.250 2.173.192 4.949.726 1.808.282 3.624.059 1.441.603 Los
300.615.563 8.109.233 280.772.248 7.033.963 252.542.011 6.894.135
Syariah Sharia
Lancar 39.536.826 783.326 33.636.263 75.269 28.499.767 197.833 Current
Dalam perhatian khusus 3.095.410 35.624 2.592.266 439.407 2.078.511 326.315 Special mention
Kurang lancar 266.796 9.417 177.947 177.947 146.997 146.997 Substandard
Diragukan 191.485 15.356 139.381 139.381 94.373 94.373 Doubtful
Macet 802.310 485.530 568.424 568.424 804.491 804.491 Loss
43.892.827 1.329.253 37.114.281 1.400.428 31.624.139 1.570.009
Total 357.972.932 13.057.187 333.698.141 15.591.964 298.281.704 15.674.923 Total
303
Page 755
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
b. Klasifikasi Berdasarkan Kolektibilitas OJK b. Classification Based on OJK Collectibility
(lanjutan) (continued)
7) Kredit yang Diberikan dan Pembiayaan/ 7) Loans and Sharia Financing/Receivables
Piutang Syariah (lanjutan) (continued)
Rasio kredit dan pembiayaan/piutang The ratios of non-performing loans and
syariah yang diklasifikasikan non- sharia financing/receivables to total loans
performing terhadap jumlah kredit dan and sharia financing/receivables (using the
pembiayaan/piutang syariah (metode gross gross and net methods) are shown in the
dan neto) adalah seperti yang terlihat pada following table:
tabel berikut:
31 Desember/December 31,2024 31 Desember/December 31,2023 31 Desember/December 31,2022
Konvensional/ Syariah/ Konvensional/ Syariah/ Konvensional/ Syariah/
Kolektibilitas Conventional Sharia Conventional Sharia Conventional Sharia Collectibility
Kurang Lancar 605.276 266.796 393.326 177.947 433.219 146.997 Substandard
Diragukan 1.748.284 191.485 538.432 139.381 793.609 94.373 Doubtful
Macet 7.703.851 802.309 8.231.390 568.424 7.797.611 804.491 Loss
10.057.411 1.260.590 9.163.148 885.752 9.024.439 1.045.861
Cadangan kerugian Allowance for
Penurunan nilai impairment losses
atas NPL/NPF (4.043.692) (510.303) (4.770.816) (885.752) (5.080.285) (1.045.861) for NPL/NPF
6.013.719 750.287 4.392.332 - 3.944.154 -
Kredit yang diberikan Loans and
dan pembiayaan/ sharia financing/
piutang syariah 314.080.105 43.892.827 296.583.860 37.114.281 266.657.565 31.624.139 receivables
% Non-performing
kredit yang % of Non-performing
diberikan dan loans and
pembiayaan/ sharia financing/
piutang syariah - Gross receivables - Gross
(Gross NPL/NPF) 3,20% 2,87% 3,09% 2,39% 3,38% 3,31% (Gross NPL/NPF)
% Non-performing
kredit yang % of Non-performing
diberikan dan loans and sharia
pembiayaan/ financing/
piutang syariah - Neto receivables - Net
(Neto NPL/NPF) 1,91% 1,71% 1,48% 0% 1,48% 0% (Net NPL/NPF)
Informasi pokok lainnya Other significant information
NPL/NPF Gross dihitung dengan membagi The Gross NPL/NPF are computed by
antara sindikasi jumlah kredit/ dividing the total non-performing loans/
pembiayaan/piutang syariah bermasalah sharia financing/receivables by the total
dengan jumlah kredit/pembiayaan loans and sharia financing/receivables.
/piutang Syariah.
NPL/NPF Neto dihitung dengan membagi The Net NPL/NPF ratios are computed by
antara jumlah kredit/pembiayaan/piutang dividing the total non-performing
syariah bermasalah setelah dikurangi loans/sharia financing/receivables, net of
cadangan kerugian dan jumlah kredit/ allowance for possible losses, by the total
pembiayaan/piutang syariah keseluruhan. loans and sharia financing/receivables.
304
Page 756
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
b. Klasifikasi Berdasarkan Kolektibilitas OJK b. Classification Based on OJK Collectibility
(lanjutan) (continued)
7) Kredit yang Diberikan dan Pembiayaan/ 7) Loans and Sharia Financing/Receivables
Piutang Syariah (lanjutan) (continued)
Informasi pokok lainnya (lanjutan) Other significant information (continued)
Rasio NPL/NPF Gross (total konvensional The Gross NPL/NPF Ratio (total
dan syariah) adalah 3,16%, 3,01% dan conventional and sharia) is 3.16%, 3.01%
3,38% masing-masing pada tanggal and 3.38% as of December 31, 2024, 2023
31 Desember 2024, 2023 dan 2022. and 2022, respectively.
Rasio NPL/NPF Neto (total konvensional The Net NPL/NPF Ratio (total conventional
dan syariah) adalah 1,89%, 1,32% dan and sharia) is 1.89%, 1.32% and 1.32% as
1,32% masing-masing pada tanggal of December 31, 2024, 2023 and 2022,
31 Desember 2024, 2023 dan 2022. respectively.
Kredit yang diberikan dan pembiayaan/ Non-performing loans and sharia
piutang syariah non-performing financing/receivables by economic sectors:
berdasarkan sektor ekonomi:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Konvensional Conventional
Perumahan 8.608.669 8.315.467 7.794.092 Property
Konstruksi 1.044.179 534.740 904.621 Construction
Jasa Usaha 165.598 191.925 79.417 Business service
Perdagangan, restoran
dan hotel 184.495 87.920 173.739 Trading, restaurant and hotel
Pertambangan 12.717 14.147 15.397 Mining
Jasa-jasa sosial 10.519 11.676 28.436 Social service
Transportasi, Pergudangan, Transportation, warehousing,
dan Komunikasi 1.936 2.058 6.387 and communication
Manufaktur 17.363 1.235 715 Manufacturing
Listrik, gas dan air 2.812 959 6.141 Electricity, gas and water
Pertanian 767 117 60 Farming
Lain-lain*) 8.356 2.904 15.434 Other*)
10.057.411 9.163.148 9.024.439
Syariah Sharia
Perumahan 835.243 473.449 297.621 Property
Konstruksi 315.066 283.130 573.570 Construction
Jasa Usaha 110.281 129.173 174.670 Business service
1.260.590 885.752 1.045.861
Total 11.318.001 10.048.900 10.070.300 Total
Dikurangi Cadangan
kerugian Less allowance
penurunan nilai (4.553.995) (5.656.568) (6.126.146) for impairment losses
Neto 6.764.006 4.392.332 3.944.154 Net
*) Terdiri dari rumah tangga dan sektor ekonomi lainnya *) Consists of household and other economic sectors
305
Page 757
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
b. Klasifikasi Berdasarkan Kolektibilitas OJK b. Classification Based on OJK Collectibility
(lanjutan) (continued)
7) Kredit yang Diberikan dan Pembiayaan/ 7) Loans and Sharia Financing/Receivables
Piutang Syariah (lanjutan) (continued)
Informasi pokok lainnya (lanjutan) Other significant information (continued)
Pada tanggal 31 Desember 2024, 2023 dan As of December 31, 2024, 2023 and 2022,
2022, tidak terdapat pelanggaran maupun there is neither any breach nor violation of
pelampauan Batas Maksimum Pemberian Legal Lending Limit (LLL) to related parties
Kredit (BMPK) kepada pihak berelasi dan and third parties as required by Regulation
pihak ketiga sesuai dengan peraturan yang of Financial Services Authority.
ditetapkan Otoritas Jasa Keuangan.
Kredit dan pembiayaan/piutang syariah Restructured loans and sharia
yang direstrukturisasi berdasarkan financing/receivables by collectibility and
kolektibilitas dan sektor ekonomi: economic sector:
31 Desember/December 31, 2024
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current mention Substandard Doutbful Loss Total
Perumahan 18.051.594 20.524.730 470.260 1.254.079 4.391.996 44.692.659 Property
Konstruksi 2.256.373 1.389.119 5.796 15.962 1.009.420 4.676.670 Construction
Jasa usaha 1.579.420 794.705 175 5.156 89.365 2.468.821 Business service
Perdagangan, restoran Trading, restaurant
dan hotel 168.286 656 38.334 - 12.418 219.694 and hotel
Jasa-jasa sosial 106.104 5.279 - - 9.416 120.799 Social services
Manufaktur - 816 - - - 816 Manufacturing
Transportasi. Transportation.
pergudangan dan warehousing
komunikasi 2.992.876 126.982 - - - 3.119.858 and communication
Pertambangan - - - - 3.078 3.078 Mining
Lain-lain*) 9.617 792 - 33 198 10.640 Other*)
Total 25.164.270 22.843.079 514.565 1.275.230 5.515.891 55.313.035 Total
31 Desember/December 31, 2023
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current mention Substandard Doutbful Loss Total
Perumahan 27.028.674 13.252.016 344.212 302.541 5.309.171 46.236.614 Property
Konstruksi 1.980.812 2.270.627 13.096 7.194 453.035 4.724.764 Construction
Jasa usaha 1.657.252 7.818 14.476 176 96.484 1.776.206 Business service
Perdagangan, restoran Trading, restaurant
dan hotel 247.741 8.126 - 10.597 22.289 288.753 and hotel
Jasa-jasa sosial 101.841 21.709 - - 10.091 133.641 Social services
Manufaktur 52 813 - - 574 1.439 Manufacturing
Transportasi, Transportation,
pergudangan dan warehousing
komunikasi 2.996.673 126.911 - - 855 3.124.439 and communication
Pertambangan - - - - 12.270 12.270 Mining
Lain-lain*) 13.596 1.410 - - 254 15.260 Other*)
Total 34.026.641 15.689.430 371.784 320.508 5.905.023 56.313.386 Total
*) Terdiri dari rumah tangga dan sektor ekonomi lainnya *) Consists of household and other economic sectors
306
Page 758
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
b. Klasifikasi Berdasarkan Kolektibilitas OJK b. Classification Based on OJK Collectibility
(lanjutan) (continued)
7) Kredit yang Diberikan dan Pembiayaan/ 7) Loans and Sharia Financing/
Piutang Syariah (lanjutan) Receivables (continued)
Informasi pokok lainnya (lanjutan) Other significant information (continued)
Kredit dan pembiayaan/piutang syariah Restructured loans and sharia
yang direstrukturisasi berdasarkan financing/receivables by collectibility and
kolektibilitas dan sektor ekonomi: (lanjutan) economic sector: (continued)
31 Desember/December 31, 2022
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current mention Substandard Doutbful Loss Total
Perumahan 30.595.294 11.093.003 441.112 646.733 4.635.418 47.411.560 Property
Konstruksi 4.013.346 481.513 15.628 32.339 976.286 5.519.112 Construction
Jasa usaha 1.234.625 21.170 10.542 10.623 137.547 1.414.507 Business service
Perdagangan, restoran Trading, restaurant
dan hotel 215.923 103.350 - 16 97.199 416.488 and hotel
Jasa-jasa sosial 105.371 25.335 302 - 17.854 148.862 Social services
Manufaktur 1.257 776 - - 359 2.392 Manufacturing
Transportasi, Transportation,
pergudangan dan warehousing
komunikasi 2.998.715 6.634 - - 1.413 3.006.762 and communication
Pertambangan - - - - 12.266 12.266 Mining
Pertanian - - - 4 - 4 Farming
Lain-lain*) 15.199 1.432 397 134 12.413 29.575 Other*)
Total 39.179.730 11.733.213 467.981 689.849 5.890.755 57.961.528 Total
Skema restrukturisasi yang disepakati oleh Restructured loans scheme agreed by the
Bank dan debitur meliputi antara lain Bank and its debtors include loans principal
penjadwalan ulang pembayaran pokok and interest rescheduling, overdue interest
kredit dan bunga, pembebasan tunggakan exemption, reduction of interest rates,
bunga, penurunan suku bunga, additional loan facilities, novation and
penambahan fasilitas kredit, novasi dan others.
lain-lain.
307
Page 759
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
b. Klasifikasi Berdasarkan Kolektibilitas OJK b. Classification Based on OJK Collectibility
(lanjutan) (continued)
7) Kredit yang Diberikan dan Pembiayaan/ 7) Loans and Sharia Financing/Receivables
Piutang Syariah (lanjutan) (continued)
Kredit dan pembiayaan/piutang syariah Restructured loans and sharia
yang direstrukturisasi berdasarkan financing/receivables by collectibility and
kolektibilitas dan sektor ekonomi: (lanjutan) economic sector: (continued)
Bank telah melakukan restrukturisasi kredit Bank has restructured its credit for debtors
untuk debitur yang terdampak pandemi affected by Covid-19 pandemic in
Covid-19 sesuai dengan POJK No. accordance with POJK
11/POJK.03/2020 “Stimulus Perekonomian No.11/POJK.03/2020 “National Economic
Nasional sebagai kebijakan countercyclical stimulus as countercyclical policy in the
dampak penyebaran Corona Virus Disease impact of the spread of Coronavirus
2019 tertanggal 13 Maret 2020 dan Disease 2019” dated March 13, 2020 and
perubahan POJK No. 48/POJK.03/2020 amendment POJK No.48/POJK.03/2020
“Perubahan atas Peraturan Otoritas Jasa “Amendment of POJK
Keuangan Nomor 11/POJK.03/2020 No.11/POJK.03/2020 Regarding National
tentang Stimulus Perekonomian Nasional Economic stimulus as countercyclical policy
sebagai kebijakan countercyclical dampak in the impact of the spread of Coronavirus
penyebaran Corona Virus Disease 2019” Disease 2019” dated December 1, 2020
tertanggal 1 Desember 2020 dan and second amendment POJK
perubahan kedua POJK No. No.17/POJK.03/2021 “Second Amendment
17/POJK.03/2021 “Perubahan kedua atas of POJK No.11/POJK.03/2020 Regarding
Peraturan Otoritas Jasa Keuangan Nomor National Economic stimulus as
11/POJK.03/2020 tentang Stimulus countercyclical policy in the impact of the
Perekonomian Nasional sebagai kebijakan spread of Coronavirus Disease 2019” dated
countercyclical dampak penyebaran September 10, 2021.
Corona Virus Disease 2019” tertanggal 10
September 2021.
Per tanggal 31 Desember 2024, 2023 dan As of December 31, 2024, 2023 and 2022
2022 total saldo kredit restrukturisasi Covid- the total balance of Covid-19 restructure
19 masing-masing sebesar Rp19.027.569, loans amounted to Rp19,027,569,
Rp25.663.629 dan Rp33.667.902. Rp25,663,629 and Rp33,667,902,
respectively.
Dalam laporan Bank ke Otoritas Jasa Based on the report submitted by the Bank
Keuangan (OJK) disebutkan bahwa pada to Financial Services Authority (OJK) as of
tanggal 31 Desember 2024, 2023 dan 2022, December 31, 2024, 2023 and 2022, the
Bank telah mematuhi ketentuan Batas Bank is in compliance with the legal lending
Maksimum Pemberian Kredit (BMPK), baik limit (BMPK) regulations, both for the
terhadap pihak-pihak berelasi maupun related and non-related party borrowers.
kepada pihak yang tidak berelasi.
Rasio kredit usaha kecil (KUK) terhadap The ratio of small-scale enterprise loans to
total kredit adalah sebesar 0,99%, 0,80% total loans is 0.99%, 0.80% and 0.44% as
dan 0,44% masing-masing pada tanggal of December 31, 2024, 2023 and 2022,
31 Desember 2024, 2023 dan 2022. respectively.
308
Page 760
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
b. Klasifikasi Berdasarkan Kolektibilitas OJK b. Classification Based on OJK Collectibility
(lanjutan) (continued)
7) Kredit yang Diberikan dan Pembiayaan/ 7) Loans and Sharia Financing/Receivables
Piutang Syariah (lanjutan) (continued)
Jumlah minimum cadangan kerugian Minimum allowance for impairment losses
penurunan nilai kredit yang diberikan dan for loans and sharia financing receivables
pembiayaan/piutang syariah, yang wajib required by Financial Services Authority
dibentuk sesuai dengan ketentuan Otoritas amounted to Rp12,209,531, Rp12,641,044
Jasa Keuangan adalah sebesar and Rp11,909,808 as of December 31,
Rp12.209.531, Rp12.641.044 dan 2024, 2023 and 2022, respectively.
Rp11.909.808, masing-masing pada
tanggal 31 Desember 2024, 2023 dan
2022.
8) Komitmen dan Kontinjensi 8). Commitments and Contingencies
Kolektibilitas garansi yang diterbitkan dan The collectibility classification of
fasilitas kredit yang belum ditarik yang guarantees issued and unused loan facility
mempunyai risiko kredit adalah sebagai bearing credit risks are as follows:
berikut:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Jumlah nosional Jumlah nosional Jumlah nosional
mata uang asing mata uang asing/ mata uang asing/
Notional amount Notional amount Notional amount
in foreign in foreign in foreign
currencies Ekuivalen/ currencies Ekuivalen/ currencies Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah full amount) Rupiah
Lancar Current
Rupiah Rupiah
Garansi yang diterbitkan (Catatan 40) 2.579.383 2.112.148 887.321 Guarantees issued (Note 40)
Fasilitas kredit Unused loan facility
yang belum ditarik (committed) 86.184 127.083 67.928 (committed)
Irrevocable L/C yang masih Outstanding irrevocable
berjalan (Catatan 40) 249.694 20.106 221.484 L/Cs (Note 40)
2.915.261 2.259.337 1.176.733
Mata uang asing Foreign currencies
Garansi yang diterbitkan (Catatan 40) Guarantees issued (Note 40)
Dolar Amerika Serikat 18.315.405 294.786 30.269.447 466.059 3.869.076 60.232 United States Dollar
Euro Eropa 14.908.241 249.834 56.784 968 56.784 942 European Euro
544.620 467.027 61.174
3.459.881 2.726.364 1.237.907
Dalam Perhatian Khusus Special mention
Rupiah Rupiah
Fasilitas kredit Unused loan facility
yang belum ditarik (committed) - - 12.200 (committed)
Total 3.459.881 2.726.364 1.250.107 Total
309
Page 761
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
c. Aset dan liabilitas moneter dalam mata uang c. Assets and liabilities denominated in
asing foreign currencies
Posisi Devisa Neto Net Open Position
Perhitungan Posisi Devisa Neto (PDN) The Net Open Position (NOP) is calculated
didasarkan pada Peraturan Bank Indonesia No. based on Bank Indonesia Regulation No.
5/13/PBI/2003 tanggal 17 Juli 2003 5/13/PBI/2003 dated July 17, 2003 which was
sebagaimana telah diubah dengan perubahan fourth amended by Bank Indonesia Regulation
keempat Peraturan Bank Indonesia No. No. 17/5/PBI/2015 dated May 29, 2015. Based
17/5/PBI/2015 tanggal 29 Mei 2015. on this regulation, the Bank is required to
Berdasarkan peraturan tersebut, Bank maintain Net Open Position ratio of the overall
diwajibkan untuk menjaga rasio PDN laporan statement of financial position at a maximum of
posisi keuangan dan secara keseluruhan 20% of the total capital. The NOP is the sum of
maksimum 20% dari jumlah modal. PDN adalah the absolute values, which are stated in Rupiah,
penjumlahan nilai absolut yang dinyatakan of the net difference between the assets and
dalam Rupiah dari selisih bersih antara aset liabilities denominated in each foreign currency
dan liabilitas dalam mata uang asing dan selisih and the net difference of the receivables and
bersih dari tagihan dan liabilitas komitmen dan payables of both commitments and
kontinjensi yang dicatat dalam rekening contingencies recorded in the administrative
administratif yang didenominasi dalam setiap accounts denominated in each foreign
mata uang asing. currency.
PDN Bank pada tanggal-tanggal 31 Desember The Bank’s NOP as of December 31, 2024,
2024, 2023 dan 2022: 2023 and 2022 are as follows:
31 Desember/December 31, 2024
Posisi Devisa Neto/
Aset/Assets Liabilitas/Liabilities Net Open Position
Laporan posisi keuangan dan Statement of financial position
Rekening administratif and Administrative accounts
Dolar Australia 1.916.596 (1.949.093) 32.497 Australian Dollar
Dolar Amerika Serikat 50.252.606 (50.177.699) 74.907 United States Dollar
Yen Jepang 738.224 (749.325) 11.101 Japanese Yen
Pound Sterling Inggris 198.004 (9.533) 188.471 Great Britain Pound Sterling
Euro Eropa 326.050 (429.071) 103.021 European Euro
Dolar Singapura 1.060.649 (1.058.974) 1.675 Singapore Dollar
Renminbi 4.075 (367) 3.708 Renminbi
Dolar Hong Kong 68.519 (68.415) 104 Hong Kong Dollar
Ringgit Malaysia 1.440 (1.136) 304 Malaysian Ringgit
Riyal Arab Saudi 922 (326) 596 Saudi Arabian Riyal
Dolar Canada 29.028 (29.028) - Canada Dollar
416.384
Modal (Catatan 51d) 32.273.030 Capital (Note 51d)
Rasio PDN 1,29% NOP ratio
310
Page 762
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
c. Aset dan liabilitas moneter dalam mata uang c. Assets and liabilities denominated in
asing (lanjutan) foreign currencies (continued)
Posisi Devisa Neto (lanjutan) Net Open Position (continued)
31 Desember/December 31, 2023
Posisi Devisa Neto/
Aset/Assets Liabilitas/Liabilities Net Open Position
Laporan posisi keuangan dan Statement of financial position
Rekening administratif and Administrative accounts
Dolar Australia 177.633 (20.421) 157.212 Australian Dollar
Dolar Amerika Serikat 30.741.381 (30.627.376) 114.005 United States Dollar
Yen Jepang 850.554 (759.435) 91.119 Japanese Yen
Pound Sterling Inggris 86.071 - 86.071 Great Britain Pound Sterling
Euro Eropa 81.632 (1.337) 80.295 European Euro
Dolar Singapura 39.205 (47.435) 8.230 Singapore Dollar
Renminbi 3.497 (19) 3.478 Renminbi
Dolar Hong Kong 371s - 371
Hong Kong Dollar
Ringgit Malaysia 303 - 303 Malaysian Ringgit
Riyal Arab Saudi 140 - 140 Saudi Arabian Riyal
541.224
7
Modal (Catatan 51d) 31.230.282 Capital (Note 51d)
Rasio PDN 1,73% NOP ratio
31 Desember/December 31, 2022
Posisi Devisa Neto/
Aset/Assets Liabilitas/Liabilities Net Open Position
Laporan posisi keuangan dan Statement of financial position
Rekening administratif and Administrative accounts
Dolar Amerika Serikat 7.622.973 (8.311.493) 688.520 United States Dollar
Yen Jepang 480.099 (808.933) 328.834 Japanese Yen
Dolar Singapura 36.865 (24.018) 12.847 Singapore Dollar
Dolar Australia 48.406 (4) 48.402 Australian Dollar
Renminbi 1.089 (8) 1.081 Renminbi
Ringgit Malaysia 292 (10) 282 Malaysian Ringgit
Euro Eropa 31.464 (328) 31.136 European Euro
Pound Sterling Inggris 63.405 (11) 63.394 Great Britain Pound Sterling
Dolar Hong Kong 97 - 97 Hong Kong Dollar
Riyal Arab Saudi 81 - 81 Saudi Arabian Riyal
1.174.674
Modal (Catatan 51d) 28.168.457 Capital (Note 51d)
Rasio PDN 4,17% NOP ratio
311
Page 763
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
d. Rasio Kewajiban Penyediaan Modal d. Minimum Required Capital Adequacy (CAR)
Minimum (KPMM)
Bank secara aktif mengelola modalnya sesuai The Bank actively manages its capital in
dengan peraturan yang berlaku. Tujuan accordance with the regulatory requirements.
utamanya adalah untuk memastikan bahwa The primary objective of which is to ensure that
setiap saat Bank dapat menjaga kecukupan the Bank, at all times, maintains adequate
modalnya untuk menutup risiko bawaan capital to cover inherent risks to its banking
(inherent risks) pada kegiatan perbankan tanpa activities without prejudice to optimizing
mengurangi optimalisasi nilai pemegang shareholder’s value.
saham.
KPMM pada tanggal 31 Desember 2024, 2023 CAR on December 31, 2024, 2023 and 2022
dan 2022 dihitung berdasarkan Peraturan was calculated based on Otoritas Jasa
Otoritas Jasa Keuangan (POJK) Keuangan (OJK) No. 27/POJK.03/2022, POJK
No. 27/POJK.03/2022, POJK No. 34/POJK.03/2016 and POJK
No.34/POJK.03/2016 dan POJK No. No. 11/POJK.03/2016 concerning the Minimum
11/POJK.03/2016 tentang Kewajiban Capital Requirement for Commercial Banks.
Penyediaan Modal Minimum Bank Umum.
Berdasarkan POJK No. 27/POJK.03/2022 Based on POJK No. 27/POJK.03/2022
tentang Perubahan Kedua atas POJK concerning of Second Change Regulation No.
No.11/POJK.03/2016 tentang Kewajiban 11/POJK.03/2016 concerning the Minimum
Penyediaan Modal Minimum Bank Umum, PBI Capital Requirement for Commercial Banks,
No. 17/22/PBI/2015 tentang Kewajiban PBI No. 17/22/PBI/2015 concerning the
Pembentukan Countercyclical Buffer dan POJK Establishment of Countercyclical Buffer
No. 46/POJK.03/2015 tentang Penetapan Requirement, and POJK No. 46/POJK.03/2015
Systemically Important Bank dan Capital concerning the Determination of Systemically
Surcharge, Bank diwajibkan membentuk Important Bank and Capital Surcharge, the
tambahan modal sebagai penyangga (buffer) Bank is required to form additional capital
yang berlaku secara bertahap mulai 1 Januari as a buffer that apply in stages starting on
2016. Pembentukan modal buffer yaitu Capital January 1, 2016. The establishment of buffer
Conservation Buffer, Countercyclical Buffer dan capital consists of Capital Conservation Buffer,
Capital Surcharge untuk D-SIB yang wajib Countercyclical Buffer, and Capital Surcharge
dibentuk berdasarkan persentase tertentu dari for D-SIB which shall be established based on
Aset Tertimbang Menurut Risiko (ATMR) a percentage of Risk Weighted Assets (RWA)
masing-masing sebesar 2,50%, 0,00% dan of 2.50%, 0.00% and 1.00%, respectively.
1,00%.
Berdasarkan POJK No 48/POJK.03/2020 Based on POJK No. 48/POJK.03/2020 as of
tanggal 1 Desember 2020 tentang Perubahan December 1, 2020 concerning the amendments
atas POJK No.11/POJK.03/2020 tanggal of POJK No.11/POJK.03/2020 dated May 27,
27 Mei 2020, untuk kebijakan relaksasi dalam 2020 for relaxation policy in order to support the
rangka mendukung program pemulihan national economic recovery program of the
ekonomi nasional sektor perbankan, bahwa banking sector, that the obligation to fulfill the
kewajiban pemenuhan Capital Conservation Capital Conservation Buffer in the capital
Buffer dalam komponen modal ditiadakan component is removed until March 31, 2022.
sampai dengan 31 Maret 2022.
312
Page 764
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
d. Rasio Kewajiban Penyediaan Modal d. Minimum Required Capital Adequacy (CAR)
Minimum (KPMM) (lanjutan) (continued)
Berdasarkan profil risiko Bank masing-masing Based on the risk profile as of December 31,
per 31 Desember 2024, 2023 dan 2022, yaitu 2024, 2023 and 2022, respectively, which are
low to moderate, maka rasio kecukupan modal both low to moderate, the minimum CAR for
(KPMM) minimum per 31 Desember 2024, 2023 December 31, 2024, 2023 and 2022, is set at
dan 2022 ditetapkan masing-masing sebesar 9% to less than 9%, respectively.
9% sampai dengan 9%.
Penentuan kepatuhan Bank terhadap peraturan The determination of the Bank's compliance
dan rasio yang berlaku didasarkan pada with regulations and applicable ratios are based
peraturan praktik akuntansi yang berbeda on the accounting rules which is differ in several
dalam beberapa hal dengan Standar Akuntansi aspects with the Financial Accounting
Keuangan di Indonesia. Standards in Indonesia.
Pada tanggal-tanggal 31 Desember 2024, 2023 As of December 31, 2024, 2023 and 2022, the
dan 2022, Bank telah memenuhi rasio sesuai Bank has fulfilled the required ratios of Bank
yang disyaratkan Bank Indonesia dan/atau Indonesia and/or Financial Services Authority
Otoritas Jasa Keuangan untuk KPMM. for the CAR.
Perhitungan KPMM Bank pada tanggal The computation of the Bank’s CAR as of
31 Desember 2024, 2023 dan 2022 adalah December 31, 2024, 2023 and 2022 follows:
sebagai berikut:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Modal inti a 29.834.471 27.154.078 22.533.407 Core Capital
Modal pelengkap Supplementary Capital
(Maksimal 100% dari (Maximum of 100% of
modal inti) b 2.438.559 4.076.204 5.635.050 Core Capital)
Modal pelengkap tambahan Additional supplementary
yang dialokasikan capital allocated
untuk mengantisipasi for anticipation
risiko pasar c - - - of market risk
Jumlah Modal Inti dan Total Core Capital and
Modal Pelengkap d=a+b 32.273.030 31.230.282 28.168.457 Supplementary Capital
Jumlah modal inti, modal Total core capital,
pelengkap dan modal supplementary
pelengkap tambahan capital and additional
yang dialokasikan supplementary
untuk mengantisipasi capital allocated for
risiko pasar e=c+d 32.273.030 31.230.282 28.168.457 anticipation of market risk
Penyertaan f - - - Investment
Jumlah modal untuk Total capital
risiko kredit g=d-f 32.273.030 31.230.282 28.168.457 for credit risk
Jumlah modal untuk risiko Total capital for credit
kredit dan risiko pasar h=e-f 32.273.030 31.230.282 28.168.457 risk and market risk
Aset tertimbang menurut Risk weighted assets
risiko kredit i 149.287.750 136.691.761 114.318.357 credit risk
ATMR untuk risiko pasar j 6.101.634 942.326 1.373.299 RWA for market risk
ATMR untuk risiko operasional k 19.055.594 17.956.060 23.938.858 RWA for operational risk
313
Page 765
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
d. Rasio Kewajiban Penyediaan Modal d. Minimum Required Capital Adequacy (CAR)
Minimum (KPMM) (lanjutan) (continued)
Perhitungan KPMM Bank pada tanggal The computation of the Bank’s CAR as of
31 Desember 2024, 2023 dan 2022 adalah December 31, 2024, 2023 and 2022 follows:
sebagai berikut: (lanjutan) (continued)
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
Jumlah ATMR untuk risiko
kredit dan risiko Total RWA for credit risk and
operasional l=i+k 168.343.344 154.647.821 138.257.215 operational risk
Jumlah ATMR untuk risiko Total RWA for Credit Risk,
kredit, risiko operasional Operational Risk and
dan risiko pasar m=i+j+k 174.444.978 155.590.147 139.630.514 market risk
Penentuan kepatuhan Bank terhadap peraturan The determination of the Bank's compliance
dan rasio yang berlaku didasarkan pada with regulations and applicable ratios are based
peraturan praktik akuntansi yang berbeda on the accounting rules which is differ in several
dalam beberapa hal dengan Standar Akuntansi aspects with the Financial Accounting
Keuangan di Indonesia. Standards in Indonesia.
Pada tanggal-tanggal 31 Desember 2024, 2023 As of December 31, 2024, 2023 and 2022, the
dan 2022, Bank telah memenuhi rasio sesuai Bank has fulfilled the required ratios of Bank
yang disyaratkan Bank Indonesia dan/atau Indonesia and/or Financial Services Authority
Otoritas Jasa Keuangan untuk KPMM. for the CAR.
Perhitungan KPMM Bank pada tanggal The computation of the Bank’s CAR as of
31 Desember 2024, 2023 dan 2022 adalah December 31, 2024, 2023 and 2022 follows:
sebagai berikut:
31 Desember/ 31 Desember/ 31 Desember/
December 31, 2024 December 31, 2023 December 31, 2022
CAR untuk risiko kredit CAR for credit risk
dan risiko operasional n=g/l 19,17% 20,19% 20,37% and operational risk
CAR untuk risiko kredit CAR for credit risk
risiko operasional, Operational risk and
dan risiko pasar o=h/m 18,50% 20,07% 20,17% market risk
CAR Minimum yang
Diwajibkan 9% 9% 9% Minimum CAR
314
Page 766
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko e. Risk Management
Dasar Penerapan Manajemen Risiko Basis for Risk Management Implementation
Dalam penerapan manajemen risiko, BTN In the implementation of risk management, BTN
senantiasa patuh dan taat terhadap regulasi consistently adheres to and complies with the
dan perundang-undangan yang berlaku di regulations and laws applicable in Indonesia by
Indonesia dengan mengacu pada: referring to:
1. Peraturan Otoritas Jasa Keuangan 1. OJK Regulation No. 4/POJK.03/2016,
(Peraturan OJK) No.4/POJK.03/2016 dated January 26, 2016, concerning the
tanggal 26 Januari 2016 tentang Assessment of the Health Level of
Penilaian Tingkat Kesehatan Bank Commercial Banks.
Umum.
2. Peraturan OJK No. 18/POJK.03/2016 2. OJK Regulation No. 18/POJK.03/2016,
tanggal 16 Maret 2016 tentang dated March 16, 2016, concerning the
Penerapan Manajemen Risiko Bagi Bank Implementation of Risk Management for
Umum Commercial Banks.
3. Peraturan OJK No. 55/POJK.03/2016 3. OJK Regulation No. 55/POJK.03/2016,
tanggal 9 Desember 2016 tentang dated December 9, 2016, concerning the
Penerapan Tata Kelola Bagi Bank Umum. Implementation of Governance for
Commercial Banks.
4. Peraturan OJK No. 19 Tahun 2024 4. OJK Regulation No. 19 of 2024 dated
tanggal 8 November 2024 tentang November 8, 2024 concerning the
Kewajiban Pemenuhan Rasio Kecukupan Obligation to Fulfill the Liquidity
Likuiditas (Liquidity Coverage Ratio) Bagi Coverage Ratio for Commercial Banks.
Bank Umum.
5. Peraturan OJK No. 20 Tahun 2024 5. OJK Regulation No. 20 of 2024 dated
tanggal 8 November 2024 tentang November 8, 2024 concerning the
Kewajiban Pemenuhan Rasio Pendanaan Obligation to Fulfill the Net Stable
Stabil Bersih (Net Stable Funding Ratio) Funding Ratio for Commercial Banks.
Bagi Bank Umum.
6. Peraturan OJK No. 5 Tahun 2024 tanggal 6. OJK Regulation No. 5 Year 2024 dated
27 Maret 2024 tentang Penetapan Status March 27, 2024 regarding the
Pengawasan dan Penanganan Determination of Supervisory Status and
Permasalahan Bank Umum. Handling of Commercial Bank Problems.
7. Peraturan OJK No. 51/POJK.03/2017 7. OJK Regulation No. 51/POJK.03/2017,
tanggal 18 Juli 2017 tentang Penerapan dated July 18, 2017, concerning the
Keuangan Berkelanjutan Bagi Lembaga Implementation of Sustainable Finance
Jasa Keuangan, Emiten dan Perusahaan for Financial Service Institutions,
Publik. Issuers, and Public Companies.
8. Peraturan OJK No. 21 Tahun 2023 8. OJK Regulation No. 21 of 2023 dated
tanggal 22 Desember 2023 tentang December 22, 2023 regarding Digital
Layanan Digital Oleh Bank Umum. Services by Commercial Banks.
9. Peraturan OJK No. 32/POJK.03/2018 9. OJK Regulation No. 32/POJK.03/2018,
tanggal 27 Desember 2018 tentang Batas dated December 27, 2018, concerning
Maksimum Pemberian Kredit Dan the Maximum Limit on Credit Provision
Penyediaan Dana Besar Bagi Bank and Large Funding for Commercial
Umum. Banks.
315
Page 767
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Dasar Penerapan Manajemen Risiko Basis for Risk Management Implementation
(lanjutan) (continued)
Dalam penerapan manajemen risiko, BTN In the implementation of risk management, BTN
senantiasa patuh dan taat terhadap regulasi consistently adheres to and complies with the
dan perundang-undangan yang berlaku di regulations and laws applicable in Indonesia by
Indonesia dengan mengacu pada: (lanjutan) referring to: (continued)
10. Peraturan OJK No. 11/ POJK.03/2019 10. OJK Regulation No. 11/POJK.03/2019,
tanggal 28 Maret 2019 tentang Prinsip dated March 28, 2019, concerning the
Kehati-hatian Dalam Aktivitas Sekuritisasi Principles of Prudence in Asset
Aset Bagi Bank Umum. Securitization Activities for Commercial
Banks.
11. Peraturan OJK No. 31/POJK.03/2019 11. OJK Regulation No. 31/POJK.03/2019,
tanggal 2 Desember 2019 tentang dated December 2, 2019, concerning the
Kewajiban Pemenuhan Rasio Pengungkit Obligation to Fulfill the Leverage Ratio for
Bagi Bank Umum. Commercial Banks.
12. Peraturan OJK No. 37/POJK.03/2019 12. OJK Regulation No. 37/POJK.03/2019,
tanggal 19 Desember 2019 tentang dated December 19, 2019, concerning
Transparansi Dan Publikasi Laporan Transparency and Publication of Bank
Bank. Reports.
13. Peraturan Bank Indonesia No. 13. Bank Indonesia Regulation No.
23/17/PBI/2021 tanggal 17 Desember 23/17/PBI/2021, dated December 17,
2021 tentang Perubahan Ketiga atas 2021, concerning the Third Amendment to
Peraturan Bank Indonesia Bank Indonesia Regulation No.
No.20/4/PBI/2018 Tentang Rasio 20/4/PBI/2018 on Macroprudential
Intermediasi Makroprudensial dan Intermediation Ratio and Macroprudential
Penyangga Likuiditas Makroprudensial Liquidity Buffer for Conventional Banks,
Bagi Bank Umum Konvensional, Bank Sharia Banks, and Sharia Business Units.
Umum Syariah, dan Unit Usaha Syariah.
14. Surat Edaran OJK No.14/SEOJK.03/2015 14. OJK Circular Letter No.
tanggal 25 Mei 2015 tentang Penerapan 14/SEOJK.03/2015, dated May 25, 2015,
Manajemen Risiko Terintegrasi Bagi concerning the Implementation of
Konglomerasi Keuangan. Integrated Risk Management for Financial
Conglomerates.
15. Surat Edaran OJK No.15/SEOJK.03/2015 15. OJK Circular Letter No.
tanggal 25 Mei 2015 tentang Penerapan 15/SEOJK.03/2015, dated May 25, 2015,
Tata Kelola Terintegrasi bagi concerning the Implementation of
Konglomerasi Keuangan. Integrated Governance for Financial
Conglomerates.
16. Surat Edaran OJK No.34/SEOJK.03/2016 16. OJK Circular Letter No.
tanggal 1 September 2016 tentang 34/SEOJK.03/2016, dated September 1,
Penerapan Manajemen Risiko Bagi Bank 2016, concerning the Implementation of
Umum. Risk Management for Commercial Banks.
17. Surat Edaran OJK No.13/SEOJK.03/2017 17. OJK Circular Letter No.
tanggal 17 Maret 2017 tentang 13/SEOJK.03/2017, dated March 17,
Penerapan Tata Kelola Bagi Bank Umum. 2017, concerning the Implementation of
Governance for Commercial Banks.
316
Page 768
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Dasar Penerapan Manajemen Risiko Basis for Risk Management Implementation
(lanjutan) (continued)
Dalam penerapan manajemen risiko, BTN In the implementation of risk management, BTN
senantiasa patuh dan taat terhadap regulasi dan consistently adheres to and complies with the
perundang-undangan yang berlaku di Indonesia regulations and laws applicable in Indonesia by
dengan mengacu pada: (lanjutan) referring to: (continued)
18.Surat Edaran OJK No.14/SEOJK.03/2017 18. OJK Circular Letter No.
tanggal 17 Maret 2017 tentang Penilaian 14/SEOJK.03/2017, dated March 17,
Tingkat Kesehatan Bank Umum. 2017, concerning the Assessment of the
Health Level of Commercial Banks.
19.Surat Edaran OJK No. 6/SEOJK.03/2020 19. OJK Circular Letter No.
tanggal 29 April 2020 tentang Perhitungan 6/SEOJK.03/2020, dated April 29, 2020,
Aset Tertimbang Menurut Risiko untuk concerning the Calculation of Risk-
Risiko Operasional dengan Menggunakan Weighted Assets for Operational Risk
Pendekatan Standar Bagi Bank Umum. Using the Standard Approach for
Commercial Banks.
20.Surat Edaran OJK No.16/SEOJK.04/2021 20. OJK Circular Letter
tanggal 29 Juni 2021 tentang Bentuk dan Isi No.16/SEOJK.04/2021 dated June 29,
Laporan Tahunan Emiten Atau Perusahaan 2021 regarding the Form and Content of
Publik the Annual Report of Issuers or Public
Companies.
21.Undang Undang No.4 Tahun 2023 tentang 21. Law No.4 of 2023 on the Development
Pengembangan dan Penguatan Sektor and Strengthening of the Financial
Jasa Keuangan (UU P2SK) Services Sector (UU P2SK)
22.Peraturan Lembaga Penjamin Simpanan 22. Lembaga Penjamin Simpanan
No. 2 Tahun 2024 tanggal 13 Agustus 2024 Regulation No. 2 Year 2024 dated
tentang Rencana Resolusi Bagi Bank August 13, 2024 regarding Resolution
Umum. Plan for Commercial Banks.
23.Peraturan OJK No. 22 Tahun 2023 perihal 23. OJK Regulation No. 22 of 2023
Perubahan Kedua Peraturan OJK No. concerning the Second Amendment to
11/POJK.03/2016 tanggal 2 Februari 2016 OJK Regulation No. 11/POJK.03/2016
tentang Kewajiban Penyediaan Modal dated February 2, 2016, concerning the
Minimum Bank Umum. Minimum Capital Requirement for
Commercial Banks.
24.SEOJK No 24/SEOJK.03/2021 tanggal 24. OJK Circular Letter No.
7 Oktober 2021 tentang Perhitungan Aset 24/SEOJK.03/2021, dated October 7,
Tertimbang Menurut Risiko untuk Risiko 2021, concerning the Calculation of
Kredit dengan menggunakan Pendekatan Risk-Weighted Assets for Credit Risk
Standar Bagi Bank Umum Using the Standard Approach for
Commercial Banks.
25.SEOJK No. 23/SEOJK.03/2022 tanggal 25. OJK Circular Letter No.
7 Desember 2022 tentang Perhitungan 23/SEOJK.03/2022, dated December 7,
Aset Tertimbang Menurut Risiko untuk 2022, concerning the Calculation of
Risiko Pasar Bagi Bank Umum Risk-Weighted Assets for Market Risk
for Commercial Banks.
317
Page 769
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Dasar Penerapan Manajemen Risiko Basis for Risk Management Implementation
(lanjutan) (continued)
Dalam penerapan manajemen risiko, BTN In the implementation of risk management, BTN
senantiasa patuh dan taat terhadap regulasi dan consistently adheres to and complies with the
perundang-undangan yang berlaku di Indonesia regulations and laws applicable in Indonesia by
dengan mengacu pada: (lanjutan) referring to: (continued)
26. Peraturan Menteri Badan Usaha Milik Negara 26. Minister of State-Owned Enterprises
Nomor PER-2/MBU/03/2023 Tahun 2023 Regulation No. PER-2/MBU/03/2023,
tanggal 24 Maret 2023 tentang Pedoman dated March 24, 2023, concerning
Tata Kelola dan Kegiatan Korporasi Guidelines for Governance and
Signifikan Badan Usaha Milik Negara. Significant Corporate Activities of
State-Owned Enterprises.
Bank melakukan manajemen risiko yang meliputi Bank conducts risk management, which
seluruh jenis risiko yang wajib dilakukan dan encompasses all types of risks that must be
ditanamkan secara mendarah daging oleh undertaken and ingrained at all levels of the
seluruh jenjang organisasi melalui penerapan organisation through the implementation of a risk
Budaya Risiko. Selain itu, BTN juga menerapkan culture. In addition, BTN also implements
pemantauan, tindak lanjut, serta penilaian indeks monitoring, follow-up, and comprehensive
maturitas manajemen risiko secara terintegrasi integrated assessment of the risk management
menyeluruh di setiap level organisasi BTN yang maturity index at every level of the BTN
menjadi bagian tidak terpisahkan dari organisation, making it an integral part of BTN's
manajemen Risiko BTN. risk management.
Dalam mengantisipasi tantangan ekonomi In anticipating domestic and global economic
domestik maupun global yang akan dihadapi challenges that Bank will face, considering BTN's
BTN mengingat portofolio aset Bank yang asset portfolio is dominated by home ownership
didominasi oleh Kredit Pemilikan Rumah (KPR) loans (KPR), an effective and integrated risk
maka dibutuhkan suatu sistem pengelolaan risiko management and capital management system is
dan permodalan yang efektif dan terintegrasi, required. This system should support sustainable
yang mampu mendukung pencapaian dan performance achievement and growth while
pertumbuhan kinerja secara berkelanjutan simultaneously enhancing the bank's
sekaligus meningkatkan daya saing Bank. competitiveness.
318
Page 770
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Upaya meminimalkan dampak negatif tersebut Efforts to minimise the negative impact are
dilakukan dengan pengelolaan risiko secara day carried out through day-to-day risk
to day risk management activities, dengan management activities based on the principles
berlandaskan prinsip Good Corporate of good corporate governance (GCG) to ensure
Governance (GCG) untuk memastikan seluruh that all processes and mechanisms occurring to
proses dan mekanisme yang terjadi dalam achieve the company's goals prevent the
mencapai tujuan perusahaan, mencegah company from deviations and risks that can lead
perusahaan dari penyimpangan dan risiko yang to failure in achieving the company's objectives,
dapat mengakibatkan kegagalan pencapaian and based on the principle of prudence to
tujuan perusahaan, serta berlandaskan prinsip ensure the bank's healthy and sustainable
kehati-hatian untuk memastikan pertumbuhan performance growth.
kinerja Bank yang sehat dan berkesinambungan.
Bank menerapkan pengelolaan risiko guna Bank implements risk management to practice
menjalankan praktik tata kelola perusahaan yang good corporate governance and aims to
baik dan bertujuan untuk meminimalkan potensi minimise potential losses, as well as as a
kerugian, tetapi juga sebagai strategi proaktif proactive strategy to achieve organisational
untuk mencapai tujuan organisasi dengan lebih goals more effectively and efficiently. BTN's risk
efektif dan efisien. Praktik pengelolaan risiko management practices are guided by Bank
BTN berpedoman pada Peraturan Bank Indonesia Regulations (PBI), Financial Services
Indonesia (PBI), Peraturan Otoritas Jasa Authority Regulations (POJK), Basel, and best
Keuangan (POJK), Basel dan standar best practice standards. Risk management policies
practices. Kebijakan pengelolaan manajemen are regularly reviewed to remain current with
risiko ditinjau secara rutin agar terkini sesuai changes in business conditions, regulations,
dengan perubahan kondisi bisnis, regulasi and the bank's internal conditions.
maupun kondisi internal Bank.
Dalam rangka mengukur tingkat kualitas In order to measure the level of design quality
rancangan dan efektivitas penerapan and effectiveness of risk management
manajemen risiko dalam melindungi dan implementation in protecting and creating value,
menciptakan nilai, Bank telah melakukan the Bank has conducted a performance-based
penilaian Tingkat kematangan risiko (Risk Risk Maturity Index (RMI) assessment for the
Maturity Index/RMI) berbasis kinerja tahun buku financial year 2023. This assessment combines
2023. Penilaian ini menggabungkan penilaian assessment based on dimensions (risk culture
berdasarkan dimensi (budaya dan kapabilitas and capability; organization and governance;
risiko; organisasi dan tata kelola; kerangka risiko risk and compliance framework; risk process
dan kepatuhan; proses dan kontrol risiko, model, and control, risk model, data and technology)
data dan teknologi risiko) dengan realisasi kinerja with performance realization consisting of Final
yang terdiri dari Tingkat Kesehatan Peringkat Rating Health Level and Risk Composite
Akhir (Final Rating) dan Peringkat Komposit Rating. Furthermore, based on the
Risiko. Selanjutnya atas rekomendasi dan recommendations and prioritization of the RMI
prioritisasi penilaian RMI tersebut disusun peta assessment, a roadmap for risk management
jalan (roadmap) perbaikan manajemen risiko improvement for 2024-2029 was prepared.
tahun 2024 -2029.
319
Page 771
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Manajemen Risiko dilaksanakan secara Individu Risk Management is implemented both
dan konsolidasi/terintegrasi (apabila BTN telah individually and in a consolidated/integrated
memiliki Perusahaan Anak) dengan tetap manner (if BTN has subsidiaries), while still
memperhatikan regulasi dan karakteristik bisnis considering regulations and BTN's business
BTN. Pelaksanaan penerapan Manajemen characteristics. The implementation of BTN's
Risiko Terintegrasi BTN diatur dalam ketentuan Integrated Risk Management is governed by
tersendiri sesuai ketentuan Regulator yang separate provisions in accordance with the
berlaku. Kebijakan Umum Manajemen Risiko applicable regulatory requirements. The
dijadikan sebagai pedoman utama dalam General Risk Management Policy serves as the
melaksanakan pengelolaan Risiko secara primary guideline for operational risk
operasional dan pengelolaan modal BTN, yang management and capital management at BTN,
mencakup: which includes:
1. Prinsip kehati-hatian pada setiap aspek 1. Principles of prudence in every aspect of
proses dan aktivitas bisnis BTN, antara lain: BTN's business processes and activities,
Management Portfolio, Kebijakan including: Management Portfolio,
Perkreditan/Pembiayaan, Penyediaan Credit/Financing Policies, Capital
Kecukupan Modal, Early Warning System Adequacy, Early Warning System for SME
untuk kredit UMKM dan Wholesale, and Wholesale credit, Limit Setting, and
Penetapan Limit, dan Diversifikasi Risiko. Risk Diversification.
2. Manajemen Risiko, antara lain: Risk 2. Risk Management, including: Risk Appetite,
Appetite, Risk Tolerance, Risk Profile, Risk Tolerance, Risk Profile, Stress Testing,
Stress Testing, dan Manajemen Risiko and Integrated Risk Management (if BTN
Terintegrasi (apabila BTN telah memiliki has subsidiaries). In implementing Risk
Perusahaan Anak). Dalam penerapan Management, BTN applies the 4 (four)
Manajemen Risiko, BTN menerapkan 4 pillars of Risk Management effectively in
(empat) pilar Manajemen Risiko secara accordance with regulatory requirements,
efektif sesuai dengan ketentuan Regulator namely:
yakni:
a. Pengawasan aktif Direksi dan Dewan a. Active oversight by the Board of
Komisaris; Directors and Board of
Commissioners;
b. Kecukupan kebijakan dan prosedur b. Adequacy of risk management
manajemen risiko serta penerapan limit policies and procedures and
risiko; implementation of risk limits;
c. Kecukupan proses identifikasi, c. Adequacy of risk identification,
pengukuran, pemantauan dan measurement, monitoring, and control
pengendalian Risiko serta Sistem processes, as well as Risk
Informasi Manajemen Risiko; dan Management Information Systems;
and
d. Sistem pengendalian risiko yang d. Comprehensive risk control systems.
menyeluruh.
3. Manajemen Risiko untuk masing-masing 3. Risk Management for each type of risk,
jenis Risiko, yang meliputi: proses which includes: processes for identifying,
identifikasi, pengukuran, pemantauan, dan measuring, monitoring, and controlling risk
pengendalian Risiko.
4. Pengawasan Risiko, yang meliputi: 4. Risk Oversight, which includes: monitoring
pemantauan penerapan the implementation of risk management
aktivitas/metodologi pengelolaan Risiko activities/methodologies and Internal
Bank dan Sistem Pengendalian Internal. Control Systems.
320
Page 772
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Manajemen Risiko dilaksanakan secara Individu Risk Management is implemented both
dan konsolidasi/terintegrasi (apabila BTN telah individually and in a consolidated/integrated
memiliki Perusahaan Anak) dengan tetap manner (if BTN has subsidiaries), while still
memperhatikan regulasi dan karakteristik bisnis considering regulations and BTN's business
BTN. Pelaksanaan penerapan Manajemen characteristics. The implementation of BTN's
Risiko Terintegrasi BTN diatur dalam ketentuan Integrated Risk Management is governed by
tersendiri sesuai ketentuan Regulator yang separate provisions in accordance with the
berlaku. Kebijakan Umum Manajemen Risiko applicable regulatory requirements. The
dijadikan sebagai pedoman utama dalam General Risk Management Policy serves as the
melaksanakan pengelolaan risiko secara primary guideline for operational risk
operasional dan pengelolaan modal BTN, yang management and capital management at BTN,
mencakup: (lanjutan) which includes: (continued)
5. Dalam penerapan Manajemen Risiko, 5. In implementing Risk Management, the
Bank menetapkan klasifikasi risiko BUMN Bank classifies BUMN risks based on the
berdasarkan tingkat Intensitas Risiko level of Risk Intensity, considering the size
dengan mempertimbangkan dimensi and complexity dimensions of BTN in
ukuran dan kompleksitas BTN sesuai accordance with the applicable regulatory
dengan ketentuan Regulator yang berlaku requirements in the banking industry.
pada industri perbankan.
6. Climate Risk Management & Analysis 6. Climate Risk Management & Analysis for
dalam rangka manajemen risiko iklim managing climate risk in the banking
pada industri perbankan, khususnya industry, particularly concerning its impact
terkait dampaknya terhadap risiko kredit, on credit, market, liquidity, and operational
pasar, likuiditas, dan operasional Bank. risks of the Bank.
7. Climate Risk Management & Scenario 7. Climate Risk Management & Scenario
Analysis dalam rangka manajemen risiko Analysis for managing climate risk in the
iklim pada industri perbankan, khususnya banking industry, particularly concerning its
terkait dampaknya terhadap risiko kredit, impact on credit, market, liquidity, and
pasar, likuiditas, dan operasional Bank. operational risks of the Bank.
Dalam menjalankan penerapan manajemen To implement sound risk management,
risiko yang sehat diperlukan kecukupan adequate risk management policies and
kebijakan dan prosedur manajemen risiko yang procedures are essential. The mapping of
baik. Pemetaan kebijakan umum manajemen general risk management policies is outlined in
risiko digambarkan mulai dari strategi the risk management strategy, risk
manajemen risiko, pengelolaan risiko pada Bank management within the bank, and the expected
dan output yang diharapkan adalah Tingkat output, which is a healthy bank health level.
Kesehatan Bank yang sehat.
BTN telah mengembangkan strategi manajemen BTN has developed a risk management
risiko yang sejalan dengan tujuan bisnisnya, strategy that aligns with its business objectives
dengan menerapkan Risk Appetite Framework by implementing a Risk Appetite Framework to
untuk menetapkan batas risiko yang dapat establish acceptable risk limits in accordance
diterima sesuai dengan risk capacity Bank. with the Bank’s risk capacity.
321
Page 773
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
BTN telah memiliki Risk Appetite Statement BTN has a Risk Appetite Statement (RAS) which
(RAS) yang merupakan pernyataan kualitatif provides both qualitative and quantitative
serta ukuran kuantitatif dari risiko-risiko utama measures of the Bank's key risks. The RAS is
Bank. Pengungkapan RAS dilakukan secara disclosed in writing and thoroughly documented
tertulis dan didokumentasikan dengan baik oleh by the Risk Management Unit. The limits for the
Satuan Kerja Manajemen Risiko. Penetapan RAS are established by the Board of
Limit RAS dilakukan oleh Dewan Komisaris dan Commissioners and the Board of Directors.
Direksi. Dalam penetapan RAS, telah When setting the RAS, considerations include
memperhatikan keberlanjutan ekonomi, economic sustainability, environmental
keberlanjutan lingkungan dan keberlanjutan sustainability, and social sustainability, which are
sosial yang kemudian diselaraskan pada then integrated into the development of the
penyusunan Rencana Kerja Anggaran Company’s Budget Work Plan, Risk Appetite,
Perusahaan, Risk Appetite, Risk Tolerance dan Risk Tolerance, and Recovery Plan.
Recovery Plan.
Guna melengkapi pengukuran risiko khususnya In measuring risks, particularly market risk and
risiko pasar dan risiko likuiditas, Bank melakukan liquidity risk, the Bank conducts stress testing
stress test dengan worst case scenario. Selain using worst case scenario in addition to scenario
melakukan scenario analysis terhadap aktivitas analysis of the Bank's activities as a whole. The
bank secara keseluruhan, Bank juga melakukan Bank also performs scenario analysis on specific
scenario analysis terhadap aktivitas tertentu, activities, especially new activity, which could
khususnya aktivitas baru, yang berpotensi potentially increase the interest rate risk
meningkatkan eksposur risiko suku bunga. exposure. Currently, the stress tests conducted
Stress Test yang dilakukan oleh Bank fokus pada by the Bank is focused on 3 (three) types of risks,
3 (tiga) jenis risiko yaitu risiko kredit, risiko pasar namely, credit risk, market risk (including interest
dan risiko likuiditas. Untuk menyempurnakan rate risk) and liquidity risk.To improve the
pengukuran risiko khususnya risiko pasar, risiko measurement of market risk, liquidity risk and
likuiditas dan risiko kredit, Bank melakukan credit risk, the Bank conduct stress test on worst
stress test terhadap worst case scenario case scenario as regulated in PT.8-A.6
sebagaimana diatur dalam PT.8-A.6 Implementation for Stress Testing regarding The
Pelaksanaan Stress Test perihal Petunjuk Guidelines of Implementation for Stress Testing
Pelaksanaan Stress Testing dengan frekuensi with a minimum frequency of 1 (one) year for
minimal 1 (satu) tahun sekali untuk risiko kredit credit risk and market risk and quarterly for
dan risiko pasar serta per triwulan untuk risiko liquidity risk.
likuiditas.
Bank melakukan stress testing secara berkala The Bank conducts periodic stress testing to
untuk menilai kecukupan modal dalam hal assess capital adequacy in anticipation of the
terjadinya kejadian-kejadian risiko yang bersifat occurrence of risk events that are extreme or
ekstrim atau catastrophe. Stress Testing Risiko catastrophic. Stress Testing for liquidity risk has
Likuiditas telah dilakukan sebanyak 2 kali yaitu been carried out 2 times, which is submitted
disampaikan melalui laporan Profil Risiko through the Risk Profile report for Quarter I/2024
Triwulan I/2024 dan Triwulan II/2024. Stress and Quarter II/2024. Market Risk and Credit Risk
Testing Risiko Kredit dan Risiko Pasar dilakukan Stress Testing is conducted at least once a year
sedikitnya sekali dalam satu tahun dan dilakukan and conducted once in 2024 and the report will
sebanyak 1 kali dimana pelaporan tahun 2024 be submitted to the OJK.
akan disampaikan kepada OJK.
322
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Dalam melakukan proses penerapan In carrying out an effective Risk Management
Manajemen Risiko yang efektif, Bank melengkapi process, the Bank supports its internal control
sistem pengendalian internal yang bertujuan system to protect the Bank's assets, ensure
untuk menjaga aset Bank, menjamin tersedianya reliable financial and managerial reporting,
pelaporan keuangan dan manajerial yang dapat enhance compliance with laws and regulations,
dipercaya, meningkatkan kepatuhan terhadap and minimize the risk of losses, deviations, and
ketentuan dan peraturan perundang-undangan, breaches of prudence. The establishment of a
serta mengurangi risiko terjadinya kerugian, reliable and effective internal control system is
penyimpangan dan pelanggaran aspek kehati- the responsibility of all operational units,
hatian. Terselenggaranya sistem pengendalian supporting units, and the Internal Audit Unit.
internal yang handal dan efektif menjadi
tanggung jawab dari seluruh satuan kerja
operasional dan satuan kerja pendukung serta
Satuan Kerja Audit Internal.
Dalam penguatan kebijakan dan prosedur In strengthening risk management policies and
manajemen risiko, dalam pelaksanaannya BTN procedures, BTN also incorporates risk
juga memasukkan manajemen risiko sebagai management as one of the pillars of BTN’s
salah satu pilar budaya perusahaan BTN, dimana corporate culture. One of these cultural pillars is
salah satu pilar budaya perusahaan adalah Governance & Risk Culture. The Governance &
Governance & Risk Culture. Pilar Governance & Risk Culture pillar is crucial to reinforce, ensuring
Risk Culture merupakan pilar yang krusial untuk that all business processes are conducted
diperkuat sehingga seluruh proses bisnis prudently and in compliance.
berjalan dengan prudent dan comply.
Dalam rangka meningkatkan dan In order to improve and optimize services to the
mengoptimalkan pelayanan kepada masyarakat public, especially in the Commercial and
khususnya dalam bisnis Commercial dan Corporate Loan business, as well as to increase
Corporate Loan serta meningkatkan pendapatan Bank revenue through the provision of Credit
Bank dapat melalui pemberian fasilitas Credit Line facilities to Non-Financial Institutions. In the
Line kepada Non Lembaga Keuangan. Dalam process of granting Credit Line Facilities for Non-
proses pemberian Fasilitas Credit Line kepada Financial Institutions, the credit risk management
Non Lembaga Keuangan sudah melibatkan unit unit has been involved, starting from data
manajemen risiko kredit mulai dari pengumpulan collection to the decision process for granting
data hingga proses keputusan pemberian Credit Line Facilities for Non-Financial
Fasilitas Credit Line kepada Non Lembaga Institutions. The results of the limit determination
Keuangan. Hasil penetapan limit fasilitas Credit of Credit Line facilities to Counterparties are
Line kepada Counterparty didasarkan atas based on analysis of legal aspects, company
analisa aspek legal, rating perusahaan, aspek ratings, management aspects, financial aspects,
manajemen, aspek keuangan, aspek industri, industrial aspects, marketing aspects, and
aspek pemasaran, dan aspek agunan. collateral aspects. Market Risk Management
Manajemen Risiko Pasar juga melakukan also monitors transactions on Credit Line facility
pengawasan transaksi terhadap limit fasilitas limits for Non-Financial Institutions on a daily
Credit Line kepada Non Lembaga Keuangan basis.
secara harian.
323
Page 775
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Struktur Manajemen Risiko Risk Management Structure
Tata kelola risiko Bank yang berlandaskan The Bank’s risk governance, which is based on
prinsip GCG terwujud dari terlibatnya seluruh the principles of GCG, involves the entire Bank
organ Bank dalam pengelolaan manajemen in managing risks. This can be seen in the
risiko. Hal ini dapat dilihat dari susunan composition of the Bank's risk management
organisasi manajemen risiko Bank. Dewan organizational structure. The Board of
Komisaris dan Direksi bertanggung jawab untuk Commissioners (BOC) and Board of Directors
memastikan penerapan Manajemen Risiko telah (BOD) are responsible for ensuring the proper
memadai sesuai dengan karakteristik, implementation of risk management in
kompleksitas dan profil risiko Bank. Dewan accordance to the characteristics, complexity
Komisaris dan Direksi berperan aktif pada proses and risk profile of the Bank. The BOC and BOD
manajemen risiko dalam rangka memitigasi risiko play an active role in the risk management
Bank melalui Kualitas Penerapan Manajemen process in order to mitigate the risk of the Bank
Risiko yang meliputi tata kelola risiko, kerangka through Quality of Risk Management
manajemen risiko, proses manajemen risiko, Implementation which covers risk governance,
kecukupan sumber daya manusia, dan risk management framework, risk management
kecukupan sistem informasi manajemen risiko, process, the adequacy of human resources and
serta kecukupan sistem pengendalian risiko. risk management information systems, as well
as the adequacy of risk management systems.
Komite Pemantau Risiko Risk Monitoring Committee
Komite Pemantau Risiko bertugas dan The Risk Monitoring Committee is responsible
bertanggung jawab dalam memberikan for providing recommendations to the Board of
rekomendasi kepada Dewan Komisaris dengan Commissioners by evaluating the Bank's risk
melakukan evaluasi atas pedoman kebijakan management policy guidelines (Credit Risk,
manajemen risiko Bank (Risiko Kredit, Risiko Market Risk, Liquidity Risk, Operational Risk,
Pasar, Risiko Likuiditas, Risiko Operasional, Strategic Risk, Compliance Risk and
Risiko Hukum, Risiko Stratejik, Risiko Kepatuhan Reputational Risk), evaluating according to the
dan Risiko Reputasi), melakukan evaluasi policy guidelines and monitoring the duties of
kesesuaian antara pedoman kebijakan Risk Management Comittee. In carrying out its
manajemen risiko dengan pelaksanaannya dan duties, the Risk Monitoring Committee with the
melakukan pemantauan serta mengevaluasi Enterprise Risk Management Division regularly
pelaksanaan tugas Komite Manajemen Risiko discuss issues about Risk Profile, Bank
dan Satuan Kerja Manajemen Risiko. Dalam Soundness Level, Recovery Plan and other
melaksanakan tugas dan tanggung jawabnya, matters related to Bank risk management
Komite Pemantau Risiko mengadakan rapat including reviewing the Risk Management Policy
dengan Enterprise & ESG Risk Management Guidelines in which there are Risk Appetite and
Division serta Digital Operations Risk Division Risk Tolerance Bank.
secara berkala membahas isu-isu terkini, Profil
Risiko Triwulanan, Tingkat Kesehatan Bank,
Recovery Plan dan hal-hal yang terkait dengan
manajemen risiko Bank termasuk ikut mereview
Pedoman Kebijakan Manajemen Risiko yang
didalamnya terdapat Risk Appetite dan Risk
Tolerance Bank.
324
Page 776
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Struktur Manajemen Risiko (lanjutan) Risk Management Structure (continued)
Komite Manajemen Risiko Risk Management Committee
Komite Manajemen Risiko (KMR) berperan aktif The Bank’s Risk Management Committee
dalam memberikan pertimbangan-pertimbangan (RMC) is actively involved in providing advice
terhadap risiko yang melekat pada kebijakan on the inherent risks associated to new policies
yang akan ditetapkan Direksi maupun to be established by the BOD and providing
memberikan evaluasi terhadap ketentuan- evaluation to the regulations that are considered
ketentuan yang dinilai kurang sesuai dengan to be outdated and require updating. The RMC
perkembangan terkini dan perlu dilakukan is also actively involved in conducting risk
penyesuaian. KMR terlibat secara aktif dalam measurement of the risks associated to new
melakukan penilaian risiko yang melekat pada products and/or services to enable the Bank to
setiap produk dan/atau jasa/aktivitas baru take the necessary mitigating actions. The RMC
sehingga Bank dapat melakukan langkah- may evaluate the Risk Management Policy
langkah mitigasi yang diperlukan. Selain itu Guidelines, if necessary.
apabila dipandang perlu, KMR dapat melakukan
evaluasi terhadap Pedoman Kebijakan
Manajemen Risiko (PKMR).
Komite ESG ESG Committee
Komite ESG berperan dalam memetakan dan The ESG Committee plays a role in mapping and
menyusun kebijakan/strategi Program ESG dan formulating policies/strategies for the ESG and
TJSL serta melakukan monitoring dan evaluasi SJSL Program as well as monitoring and
pelaksanaan Program ESG dan TJSL. Komite evaluating the implementation of the ESG and
ESG menetapkan langkah-langkah perbaikan SJSL Program. The ESG Committee determines
mengenai hal-hal yang berkaitan dengan corrective measures on matters relating to the
Program ESG dan TJSL mencakupi Community ESG and CSR Programs including Community
Development, Pendanaan Usaha Mikro dan Kecil Development, Funding for Micro and Small
(PUMK), Rencana Aksi Keuangan Enterprises (PUMK), Sustainability Finance
Keberlanjutan, serta kegiatan bisnis dalam Action Plan, as well as business activities in the
rangka tanggung jawab Bank kepada context of the Bank's responsibility to the
masyarakat atas risiko bisnis yang ditimbulkan community for business risks incurred by the
oleh Bank dan melaporkannya kepada Direksi. Bank and reports them to the Board of Directors.
Selain itu, Komite ESG juga memantau In addition, the ESG Committee also monitors
penerapan monitoring atas implementasi Strategi the implementation of the Bank's ESG Strategy
dan Roadmap ESG Bank. and Roadmap.
325
Page 777
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Struktur Manajemen Risiko (lanjutan) Risk Management Structure (continued)
Satuan Kerja Manajemen Risiko Risk Management Division
Enterprise & ESG Risk Management Division Enterprise & ESG Risk Management Division
(ERMD) merupakan Satuan Kerja Manajemen (ERMD) is a Risk Management Working Unit
Risiko (SKMR) pada Bank, dipimpin oleh seorang (RMWU) at the Bank, led by a Division Head that
Kepala Divisi yang bertanggung jawab langsung is responsible directly to the Enterprise Risk
kepada Direktur Risk Management. Struktur Management, Big Data & Analytics Director. The
organisasi Enterprise & ESG Risk Management organizational structure of the ERMD consists of
Division terdiri dari Market Risk Management the Market Risk Management Department, Credit
Department, Credit Portofolio Risk Management Portofolio Risk Management Department,
Department, Integrated Risk Management Integrated Risk Management Department,
Department, Environmental, Social, & Environmental, Social, & Governance (ESG)
Governance (ESG) Department dan Model Department and Model Validation.
Validation.
Satuan Kerja Manajemen Risiko Operasional & Digital & Operations Risk Management Division
Digital
Digital & Operations Risk Management Division Digital & Operations Risk Management Division
(DORD) merupakan Satuan Kerja Manajemen (DORD) is a Risk Management Work Unit
Risiko (SKMR) pada Bank, dipimpin oleh seorang (SKMR) at the Bank, led by a Division Head who
Kepala Divisi yang bertanggung jawab langsung is directly responsible to the Director of Risk
kepada Direktur Risk Management. Struktur Management. The organizational structure of the
organisasi Digital & Operations Risk Digital & Operational Risk Management Division
Management Division terdiri dari Fraud Risk consists of the Fraud Risk Management
Management Department, Digital Risk Department, Digital Risk Management
Management Department, Operational Risk Department, Operational Risk Management
Management Department, Regional Operational Department, Regional Operational Risk Control
Risk Control Department, dan Operational Risk Department, and Operational Risk Control
Control (ORC) Departement yang terdiri dari 4 Department (ORC) which consists of 4
Bidang Direktorat yaitu ORC Retail Banking, Directorate Fields, namely ORC Retail Banking,
ORC Wholesale Banking, ORC Risk & Assets ORC Wholesale Banking, ORC Risk & Assets
Management, dan ORC Operation & Human Management, and ORC Operation & Human
Capital. Capital.
Bank telah memiliki panduan kebijakan di bidang The Bank’s risk management policies are
manajemen risiko yaitu Pedoman Kebijakan formalized in the RMPM. RMPM sets out the
Manajemen Risiko (PKMR) di mana di dalamnya minimum requirements based on Bank Indonesia
telah mencakup ketentuan-ketentuan minimal regulations. A regular review is conducted on
yang disyaratkan di dalam Peraturan Bank internal policies to comply with the prevailing
Indonesia. Pengkajian ulang terhadap kebijakan regulations from regulatory bodies. Gap analysis
internal juga dilakukan agar sesuai dengan are performed and best practices are applied to
ketentuan terkini dari regulator dengan enhance the quality of the risk management
melakukan gap analysis serta mengakomodasi implementation.
best practices yang lazim digunakan untuk
meningkatkan kualitas penerapan manajemen
risiko.
326
Page 778
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Struktur Manajemen Risiko (lanjutan) Risk Management Structure (continued)
Kebijakan dan Prosedur Pengelolaan Risk Management Policies and Procedures
Manajemen Risiko
Sistem informasi manajemen risiko pada tahap The Bank also performs risk management on
awal difokuskan pada pengumpulan dan information systems which focuses on risk
perbaikan database risiko yang diharapkan dapat database collection and improvement. The data
dikembangkan dan diaplikasikan ke dalam is gradually developed and applied in the
sistem teknologi informasi secara bertahap agar information technology system so that risk
proses pengukuran risiko dan pemantauan risiko measurement and monitoring can be integrated
dapat dilakukan secara terintegrasi dan dapat into the Bank’s risk management on a timely
disajikan secara tepat waktu. basis
Profil Risiko Risk Profile
Sesuai dengan POJK No. 18/POJK.03/2016 In accordance with POJK No.18/POJK.03/2016
tanggal 16 Maret 2016 dan SE OJK No. dated March 16, 2016 and SE OJK No.
34/SEOJK.03/2016 tanggal 1 September 2016 34/SEOJK.03/2016 dated September 1, 2016
tentang Penerapan Manajemen Risiko Bagi Bank regarding on Risk Management for Commercial
Umum, ERMD menyampaikan laporan profil Banks, ERMD submits on a quarterly basis a risk
risiko kepada Otoritas Jasa Keuangan per profile report to the Financial Services Authority,
triwulan yang memuat tentang eksposur risiko which contains exposure to credit risk, market
kredit, risiko pasar, risiko likuiditas, risiko risk, liquidity risk, operational risk, compliance
operasional, risiko kepatuhan, risiko hukum, risk, legal risk, reputational risk and strategic risk.
risiko reputasi dan risiko stratejik. Selanjutnya Furthermore, based on POJK No.
berdasarkan POJK No. 4/POJK.03/2016 tanggal 4/POJK.03/2016 dated January 26, 2016 and
26 Januari 2016 dan SEOJK SEOJK No. 14/SEOJK.03/2017 dated March 17,
No.14/SEOJK.03/2017 tanggal 17 Maret 2017 2017 regarding a Bank’s health level, the
tentang Penilaian Tingkat Kesehatan Bank assessment of the risk profile will cover the
Umum, meliputi penilaian faktor profil risiko yang inherent risk and quality of risk management
meliputi penilaian terhadap risiko inheren dan implementation through the operational activities
kualitas penerapan manajemen of the Bank.
Secara umum, sesuai dengan penilaian secara In general, in accordance with the self-
self assessment Profil Risiko Bank triwulan IV assessment of the Bank's Risk Profile for the
tahun 2024 diupayakan tetap berada pada fourth quarter of 2024, it is strived to be at the
tingkat Low to Moderate yang tercermin dari Low to Moderate level, which is reflected in the
tingkat risiko inherent moderate dan tingkat moderate inherent risk level and satisfactory
kualitas penerapan manajemen risiko dengan level of quality of risk management
peringkat satisfactory. Risiko Inheren meliputi implementation. Inherent risks include business
strategi bisnis, karakteristik bisnis, kompleksitas strategy, business characteristics, complexity of
produk dan aktivitas Bank, industri dimana Bank products and activities of the Bank, the industry
melakukan kegiatan usaha, serta kondisi makro in which the Bank conducts business, as well as
ekonomi. Kualitas Penerapan Manajemen Risiko macroeconomic conditions. The quality of risk
meliputi tata kelola risiko, kerangka manajemen management implementation covers risk
risiko, proses manajemen risiko, kecukupan governance, risk management framework, risk
sumber daya manusia, dan kecukupan sistem management process, the adequacy of human
informasi manajemen risiko, serta kecukupan resources and risk management information
sistem pengendalian risiko. systems, as well as the adequacy of the risk
management system.implementation through the
operational activities of the Bank.
327
Page 779
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Risiko Operasional Operational Risk
Risiko Operasional yang timbul harus segera Operational risk arising should be anticipated.
diantisipasi. Pencadangan modal yang dilakukan Provision of capital held by bank is calculated
Bank dihitung berdasarkan kebutuhan modal based on minimum Capital Adequacy Ratio
minimum (CAR) merupakan salah satu langkah (CAR) which is one of anticipatory measures in
antisipasi agar eksposur Risiko Operasional tidak order the operational risk exposure not interfere
sampai mengganggu permodalan. Bank’s capital structure.
Dalam rangka menghitung kebutuhan modal In order to calculate the minimum Capital
minimum (CAR) untuk risiko operasional, Bank Adequacy Ratio (CAR) for operational risk, the
menerapkan Pendekatan Standar (Standardized Bank applies the Standardized Approach, in
Approach), sesuai Surat Edaran Otoritas Jasa accordance with Financial Services Autority
Keuangan Nomor 6/SEOJK.03/2020 tanggal 29 Circular Letter No. 6/SEOJK.03/2020 dated April
April 2020 tentang Perhitungan Aset Tertimbang 29, 2020 regarding the calculation of Risk
Menurut Risiko untuk Risiko Operasional dengan Weighted Assets (RWA) for Operational Risk
Menggunakan Pendekatan Standar Bagi Bank Calculated using Standardized Approach (SA).
Umum.
Dalam penerapan manajemen risiko operasional, In implementing operational risk management,
Digital and Operations Risk Management the Digital and Operations Risk Management
Division (DORD) berfungsi memastikan proses Division (DORD) functions to ensure that the
identifikasi, pengukuran, pemantauan dan process of identifying, measuring, monitoring and
pengendalian risiko berjalan dengan efektif pada controlling risks runs effectively in every
setiap aktivitas fungsional, produk atau layanan functional activity, new product or service.
baru.
Dalam rangka melakukan proses identifikasi In order to make the process of identifying risks,
risiko, saat ini Bank sedang mengembangkan the Bank is currently developing applications
aplikasi Operational Risk Management Operations Risk Management Information
Information System (ORMIS). Aplikasi ORMIS ini System (ORMIS). The ORMIS application
terdiri dari tiga modul utama yang terintegrasi consists of three main integrated modules,
yaitu LED, RCSA, dan KRI. namely LED, RCSA, and KRI.
Modul LED (Loss Event Database) dirancang The LED (Loss Event Database) module is
terhubung dengan Kantor Wilayah dan Kantor designed to be connected to Regional Offices
Cabang. Dengan demikian Kantor Wilayah dan and Branch Offices. In this way, Regional Offices
Kantor Cabang dapat secara periodik and Branch Offices can periodically send loss
mengirimkan data loss event masing-masing event data for each office online via ORMIS.
kantor secara online melalui ORMIS.
328
Page 780
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Risiko Operasional (lanjutan) Operational Risk (continued)
Data yang terkumpul selanjutnya akan diolah dan The Data collected will be processed and
dianalisis. Dari hasil pengolahan dan analisis analyzed. Processing and analysis of the results
tersebut diharapkan akan teridentifikasi peta are expected to be identified as a risk exposure
eksposur risiko yang diperoleh, selanjutnya akan maps are obtained, further mitigation measures
dilakukan langkah mitigasi terhadap eksposur will be performed against the identified risk
risiko yang teridentifikasi tersebut. exposures.
Modul RCSA (Risk and Control Self-Assessment) The RCSA (Risk and Control Self-Assessment)
digunakan dalam proses identifikasi dan module is used in the process of identifying and
pengukuran risiko operasional yang melekat measuring operational risks inherent in all Bank
pada seluruh aktivitas unit kerja Bank. Oleh work unit activities. Therefore, in completing the
karena itu dalam mengisi RCSA seluruh unit RCSA, all work units are required to be able to
kerja dituntut untuk dapat mengidentifikasi dan identify and measure operational risks that are
mengukur risiko-risiko operasional yang melekat inherent in daily activities and have an impact on
pada aktivitas sehari-hari dan berdampak achieving work unit targets, including
pencapaian sasaran unit kerja termasuk determining the type of control in order to ensure
menetapkan jenis kontrol dalam rangka that all potential risks in each work unit can be
memastikan seluruh potensi risiko pada masing- controlled
masing unit kerja dapat dikendalikan.
Sedangkan modul KRI merupakan perangkat Meanwhile, the KRI module is a tool for
untuk memantau tren risiko berdasarkan monitoring risk trends based on established risk
indikator risiko yang ditetapkan. Atas indikator indicators. These risk indicators will become the
risiko tersebut akam menjadi dasar untuk basis for preparing anticipatory and corrective
penyusunan langkah antisipasi maupun steps in the future.
perbaikan di masa yang akan datang.
Pengendalian dan mitigasi risiko operasional Controlling and mitigating operational risk is
dilaksanakan oleh seluruh satuan kerja Bank. conducted by risk taking units within the Bank.
Digital and Operations Risk Management The Digital and Operations Risk Management
Division bertugas untuk memastikan bahwa Bank Division ensures that the Bank has adequate
telah memiliki kebijakan dan prosedur policies and procedures, which must be complied
pengendalian dan mitigasi risiko operasional and carried out by each risk taking unit in
yang memadai yang wajib dipatuhi dan conducting its daily transactions and activities
dilaksanakan oleh setiap satuan kerja dalam accurately, efficiently and in a timely manner.
melaksanakan transaksi dan aktivitas dengan
akurat, efisien dan tepat waktu.
Dalam pengendalian risiko operasional, In operational risk control, the implementation of
pelaksanaan kaji ulang manajemen risiko operational risk management reviews is carried
operasional dilakukan oleh Internal Audit Division out by the Internal Audit Division (IAD) which
(IAD) yang mencakup keandalan kerangka includes the reliability of the operational risk
manajemen risiko operasional dan penerapan management framework and the implementation
manajemen risiko operasional oleh unit of operational risk management by business
bisnis/aktivitas pendukung. units/supporting activities.
329
Page 781
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Risiko Hukum Legal Risk
Pengukuran risiko hukum dilaksanakan oleh Legal risk measurement is conducted together by
Enterprise Risk Management Division bersama- Enterprise Risk Management Division and Legal
sama Legal Division berdasarkan laporan hasil Division based on the evaluation report resulting
evaluasi atas analisis kasus-kasus hukum secara from the analysis of individual legal cases on
individual terhadap liabilitas kontinjensi yang contingent liabilities arising from legal litigation.
timbul dari tuntutan hukum yang terjadi.
Pemantauan risiko hukum dilaksanakan oleh Legal risk monitoring is conducted by Legal
Legal Division untuk mengevaluasi efektivitas Division to evaluate the effectiveness of policies,
dari implementasi kebijakan, prosedur dan procedures and compliance with the Bank’s
kepatuhan terhadap kebijakan, regulasi hukum policies and prevailing laws and regulations.
serta batas ketentuan Bank. Pemantauan Periodic monitoring is conducted on all legal risk
dilaksanakan secara berkala terhadap seluruh exposures.
posisi risiko hukum.
Dalam melaksanakan pengendalian risiko To mitigate legal risk, Legal Division provides
hukum, Legal Division memberi masukan hukum legal advice and recommendation to each
dan rekomendasi kepada setiap divisi dan satuan division and risk taking units and also conducts a
kerja serta melakukan review secara berkala regular review of agreements and partnership
terhadap perjanjian dan kontrak kerjasama contracts with counterparty.
dengan counterparty.
Risiko Reputasi Reputational Risk
Identifikasi risiko reputasi dilakukan pada faktor- Reputational risk is identified an inherent risk
faktor risiko yang melekat pada aktivitas factors associated to functional activities
fungsional yang mencakup keterbukaan including disclosure requirements, customer
(disclosure requirement), keluhan nasabah complaints against the Bank, employee attitude
terhadap pelayanan Bank, perilaku karyawan when providing services to customers and the
Bank dalam melayani nasabah dan sistem Bank’s communication systems.
komunikasi Bank.
Pengukuran risiko reputasi dilakukan Reputation risk measurement is based on the
berdasarkan hasil assesment terhadap faktor- results of assessment on the reputation risk
faktor risiko reputasi. Risiko reputasi Bank factors. Bank reputation risk is managed by
dikelola oleh Corporate Secretary Division (CSD) Corporate Secretary Division (CSD) and
dan Customer Experience Division (CXD) serta Costumer Experience Division and reported to
dilaporkan ke OJK oleh ERMD dalam laporan OJK by ERMD in the risk profile report.
profil risiko.
Dalam rangka pemantauan risiko reputasi, In order to monitor reputational risk, the Bank
dikembangkan aplikasi Sistem Pengaduan developed an application called Customer
Nasabah (SPN) untuk mendukung layanan dan Complaint System (CCS) to support customer
penanganan pengaduan nasabah yang service and complaint handling that allows online
memungkinkan proses penanganan pengaduan complaints handling process between the parties
secara online antar pihak-pihak yang terkait related to the issues at branch offices and head
dengan permasalahan di Kantor Cabang dan office. This will be useful to ensure sustained
Kantor Pusat. Hal ini berguna untuk memastikan customer satisfaction.
terjaganya kepuasan nasabah.
330
Page 782
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Risiko Reputasi (lanjutan) Reputational Risk (continued)
Dalam pengendalian risiko reputasi, satuan kerja CSD is responsible for implementing policies
yang berfungsi sebagai corporate secretary related to managing and settling negative issues
bertanggung jawab dalam penerapan kebijakan or avoiding counter-productive information and
yang berkaitan dengan penanganan dan performs the Public Service Obligation (PSO)
penyelesaian berita negatif atau menghindari function in connection with carrying out corporate
informasi kontra produktif serta untuk social responsibility.
menjalankan fungsi Public Service Obligation
(PSO) dalam rangka melaksanakan tanggung
jawab sosial perusahaan (corporate social
responsibility).
Kegiatan Corporate Social Responsibility tidak Corporate Social Responsibility is not focused
terfokus kepada kegiatan charity saja, tetapi juga only on charity, but also in the form of a
dalam bentuk program yang berkesinambungan. sustainable program. This can be realized in the
Hal ini dapat diwujudkan dalam bentuk form of credit subsidies and implementation of
pemberian kredit subsidi dan pelaksanaan the Social and Environmental Responsibility
Program Tanggung Jawab Sosial dan Program (SERP).
Lingkungan (TJSL).
Risiko Stratejik Strategic Risk
Risiko Stratejik merupakan risiko akibat Strategic risk is the risk arising from the
ketidaktepatan Bank dalam pengambilan inaccuracies in the decision making and/or the
dan/atau pelaksanaan suatu keputusan stratejik execution of a strategic decision and failure to
serta kegagalan dalam mengantisipasi anticipate changes in the business environment.
perubahan lingkungan bisnis. Identifikasi risiko Strategic Risk identification is based on the
stratejik dilakukan berdasarkan atas faktor-faktor strategic risk factors on specific functional
risiko stratejik pada aktivitas fungsional tertentu, activities, such as lending, treasury and
seperti aktivitas perkreditan, treasuri dan investment activities, as well as operations and
investasi, serta operasional dan jasa melalui services through a business plan prepared by the
business plan yang disusun oleh satuan kerja strategic working unit as elaborated in the
stratejik sebagaimana yang dijabarkan dalam General Policy of the BOD.
Kebijakan Umum.
Pengukuran Risiko Stratejik dan parameter Strategic risk and parameter measurement are
pengukurannya dilakukan berdasarkan kinerja based on the Bank's performance by comparing
Bank yaitu dengan membandingkan hasil aktual actual results with targets that have been set.
dengan target yang telah ditetapkan. Strategic risk monitoring is carried out by CSPD
Pemantauan risiko stratejik dilakukan oleh CSPD periodically to monitor the achievement of Key
secara berkala dengan memonitor pencapaian Performance Indicator and risk exposure
Key Perfomance Indicator dan risk exposure compared to the Bank's risk appetite.
dibandingkan dengan risk appetite bank.
331
Page 783
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Risiko Stratejik (lanjutan) Strategic Risk (continued)
Selanjutnya, Dewan Komisaris, Direksi, Divisi Furthermore, the BOC, BOD, Divisions and
dan Kantor Cabang mereviu strategi dasar yang Branch Offices are reviewing the basic strategy
fokus pada perubahan-perubahan antara lain that focuses on changes in among others, the
struktur organisasi Bank, perkreditan komersial, organizational structure of the Bank, commercial
pembiayaan perdagangan, treasuri, operasional lending, trade finance, treasury, operations and
dan kekuatan serta kelemahan sistem teknologi the strengths and weaknesses of information
informasi. technology systems.
Dalam pengendalian risiko stratejik, Corporate In controlling strategic risk, the Corporate
Strategy and Planning Division (CSPD) berfungsi Strategy and Planning Division (CSPD) analyzes
menganalisa laporan aktual dan target rencana actual results against target and periodically
bisnis dan menyampaikannya kepada Direksi reports to the BOD.
secara berkala.
Risiko Kepatuhan Compliance Risk
Risiko Kepatuhan merupakan risiko yang timbul Compliance Risk is a risk that arises as a result
akibat Bank tidak mematuhi dan/atau tidak of the Bank not complying with and/or not
melaksanakan peraturan perundang-undangan implementing applicable laws and regulations. In
dan ketentuan yang berlaku. Dalam identifying compliance risks, the Compliance
mengidentifikasi risiko kepatuhan, Compliance Division (CMGD) conducts studies related to
Division (CMGD) melakukan kajian terkait Compliance Risk exposure to external provisions
dengan eksposur Risiko Kepatuhan terhadap that are attached to internal regulations. In
ketentuan eksternal yang melekat pada addition, CMGD analyzes events that cause
ketentuan internal. Di samping itu, CMGD compliance risks and informs DORD and
menganalisis kejadian yang menyebabkan KOMAR for review.
timbulnya risiko kepatuhan dan
menginformasikan hal tersebut ke DORD dan
KOMAR untuk direviu.
Dalam rangka meminimalkan timbulnya Risiko In order to minimize the Compliance Risk, Legal
Kepatuhan, Legal Division (LGD) telah Division (LGD) has provided a special access
menyediakan portal khusus yang bernama Legal called Legal Application System (LAPS) for easy
Application System (LAPS) untuk memudahkan access to the internal regulations of the Bank for
seluruh unit bisnis melakukan akses terhadap the entire business units. In addition, CMGD
ketentuan internal Bank. Di samping itu, monitors the events that contributed to
Compliance Division melakukan monitoring compliance risk and reports these matters to
terhadap kejadian-kejadian yang menyebabkan DORD.
timbulnya risiko kepatuhan dan
menginformasikan hal tersebut ke DORD.
332
Page 784
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51.INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
e. Manajemen Risiko (lanjutan) e. Risk Management (continued)
Risiko Kepatuhan (lanjutan) Compliance Risk (continued)
Pengukuran risiko kepatuhan dilakukan untuk Compliance risk is assessed by measuring the
mengukur potensi kerugian yang disebabkan potential loss caused by the Bank’s non-
oleh ketidakpatuhan dan ketidakmampuan Bank compliance or inability to comply with prevailing
dalam memenuhi ketentuan yang berlaku. regulations. The level of compliance risk is
Besarnya risiko kepatuhan diestimasi estimated based on the Bank’s ability to comply
berdasarkan kemampuan Bank untuk memenuhi with prevailing and upcoming regulations. These
seluruh peraturan pada waktu yang lampau dan activities include reviewing all penalties,
yang akan datang. Kegiatan-kegiatan ini litigations and complaints received by the Bank.
termasuk mereviu semua penalti, litigasi, dan
keluhan yang pernah diterima Bank.
Dalam pemantauan risiko kepatuhan, DORD dan In monitoring compliance risk, DORD and CMGD
CMGD bertugas untuk mengevaluasi efektivitas are responsible to evaluate the effectiveness of
implementasi manajemen risiko dengan the implementation of risk management by
memantau secara berkala seluruh jenis kegiatan monitoring regularly all kinds of activities that
yang berpotensi menimbulkan risiko kepatuhan. could potentially pose a compliance risk.
Secara berkala, IAD melakukan pemantauan Periodically, IAD monitors and follow-up results
terhadap hasil tindak lanjut audit baik dari intern of both internal and external audits.
maupun ekstern.
f. Informasi Lainnya f. Other Information
1. Pada tanggal 31 Desember 2024, 2023 dan 1. As of December 31, 2024, 2023 and 2022,
2022, rasio aset produktif yang the Bank’s non-performing assets to total
diklasifikasikan non-performing terhadap earning assets (non-performing ratio) are
jumlah aset produktif (non-performing ratio) 2.60%, 2.58% and 2.74%, respectively.
masing-masing adalah sebesar 2,60%,
2,58% dan 2,74%.
2. Pada tanggal 31 Desember 2024, 2023 dan 2. As of December 31, 2024, 2023 and 2022,
2022, rasio jumlah cadangan kerugian the ratio of allowance for impairment
penurunan nilai aset keuangan yang telah losses on financial assets based on SFAS
dibentuk berdasarkan PSAK No. 109 No. 109 to minimum allowance for
terhadap jumlah minimum cadangan impairment losses based on Financial
kerugian penurunan nilai aset keuangan Service Authorithy regulation is 104.73%,
sesuai ketentuan Otoritas Jasa Keuangan 121.99% and 130.00%, respectively.
masing-masing sebesar 104,73%,
121,99% dan 130,00%.
333
Page 785
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51.INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
f. Informasi Lainnya (lanjutan) f. Other Information (continued)
3. Kegiatan Jasa Kustodian 3. Custodian Services Activities
PT Bank Tabungan Negara (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk
menyelenggarakan Jasa Kustodian (bank provides Custodian Services (custodian
kustodian) sejak tahun 2023 berdasarkan bank) since 2023 based on Decree of the
Surat Keputusan Dewan Komisioner Board of Commissioners of the Financial
Otoritas Jasa Keuangan No. KEP- Services Authority No. KEP-37/PM.2/2022
37/PM.2/2022 tanggal 17 November 2022. dated November 17, 2022.
Jasa kustodian yang diselenggarakan Custodian services provided are under the
berada dibawah Divisi Financial Institution Financial Institution and Capital Market
and Capital Market. Jasa yang Division. Services provided include the
diselenggarakan meliputi sebagai berikut : following:
• Jasa penyimpanan dan • Storage and administration services
pengadministrasian (safe keeping (safe keeping services);
services);
• Jasa Penyelesaian transaksi efek • Securities transaction settlement
(settlement handling); services (Settlement Handling);
• Jasa pengurusan hak nasabah terkait • Customer rights management
dengan efek yang disimpan di services related to securities held at
kustodian (corporate action) the custodian (corporate action)
• Jasa perwalian/ mewakili nasabah • Trustee services/representing
untuk menghadiri dan meneruskan customers to attend and transmit
suara dalam RUPS, RUPSLB, RUPO votes at the GMS, EGMS, RUPO
(proxy services); (proxy services);
• Jasa Informasi dan pelaporan; • Information and reporting services;
(Information & Reporting, antara lain : (Information & Reporting, including:
Portfolio Valuation Report, Settlement Portfolio Valuation Report, Settlement
Report, Corporate Action Report). Report, Corporate Action Report).
• Jasa Custody untuk kontrak • Custody services for fund
pengelolaan dana, reksa dana yang management contracts, mutual funds
diterbitkan oleh manajer investasi issued by investment managers
Aset milik nasabah yang diadministrasikan Customer-owned assets administered by
oleh kustodian BTN per 31 Desember 2024 BTN custodian as of December 31,2024
dan 2023 sebesar ekuivalen and 2023 amount to the equivalent of
Rp12.077.710 juta dan Rp7.941.087 juta Rp12,077,710 million and Rp7,941,087
yang terdiri dari saham, surat berharga million consisting of shares, government
Negara (SBN), obligasi koorporasi baik securities (SBN), corporate bonds both in
dalam mata uang rupiah maupun USD. rupiah and USD.
Asset yang diadministrasikan jasa Assets administered by custodian services
kustodian tidak termasuk dalam laporan are not included in the consolidated
posisi keuangan. statement of financial position.
334
Page 786
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51.INFORMASI TAMBAHAN (lanjutan) 51. ADDITIONAL INFORMATION (continued)
Informasi tambahan berikut yang disajikan dibawah The following additional information presented
ini merupakan informasi yang disyaratkan oleh below is information required by applicable
regulasi yang berlaku dan bukan/tidak merupakan regulations and is not information required by
informasi yang dipersyaratkan oleh Standar Indonesian Accounting Standards: (continued)
Akuntansi Indonesia: (lanjutan)
f. Informasi Lainnya (lanjutan) f. Other Information (continued)
d. Kontribusi Pendapatan Pajak dan PNBP d. Contribution of Tax and Non Tax Revenue
Pada tanggal 31 Desember 2024 dan 2023 As of December 31, 2024 and 2023, BTN's
kontribusi BTN terhadap Pendapatan contribution to tax and non tax revenue are
Pajak dan PNBP adalah sebagai berikut as follows (unaudited):
(tidak diaudit):
31 Desember/December 31, 2024 31 Desember/December 31, 2023
Jenis Kontribusi Type of Contribution
Pajak Tax
Pajak Penghasilan 3.715.115 3.123.042 Income Tax
Pajak Pertambahan Nilai dan Added Value Tax and
Pajak Penjualan atas Barang Mewah 25.904 24.307 Luxury Good Sales Tax
Bea Masuk/Keluar, Bea dan Cukai, dan Import/Export Duty, Customs, and
Bea Materai 9.353 1.897 Stamp Duty
Pajak Bumi dan Bangunan, Land and Building Tax,
P3 (Perkebunan, Perhutanan, Pertambangan) 13.434 365 Estate, Forestry, Mining Tax
Pajak Pemerintah Pusat Lainnya Other Central Government Tax
(Pajak Karbon) - - (Carbon Tax)
Pajak Daerah dan Retribusi Daerah - - Regional Government Tax and Levies
Total Kontribusi Pajak 3.763.806 3.149.611 Total of Tax Contribution
Penerimaan Negara Bukan Pajak Non Tax Revenue
Dividen 420.119 365.409 Dividend
Penerimaan Negara Bukan Pajak Lainnya - - Other Non Tax Revenue
Total Kontribusi Penerimaan Negara
Bukan Pajak 420.119 365.409 Total of Non Tax Revenue
Total Kontribusi kepada Negara 4.183.925 3.515.020 Total of Contribution to Nation
*Pajak Penghasilan terdiri dari PPh Badan, PPh Pasal 21 Perorangan, PPh Pasal 22, PPh *Income Tax consists of Corporate Income Tax, PPh Pasal 21, PPh Pasal 22, PPh Pasal 23,
Pasal 23, PPh Pasal 26, dan PPh Pasal 4 ayat 2 PPh Pasal 26, and PPh Pasal 4 ayat 2
335
Page 787
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2024 dan untuk As of December 31, 2024 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
52. PERISTIWA SETELAH TANGGAL PERIODE 52. EVENT AFTER THE REPORTING DATE
LAPORAN
Pada tanggal 15 Januari 2025, Bank dan PT Victoria On January 15, 2025, the Bank and PT Victoria
Investama Tbk ("VICO") dan PT Bank Victoria Investama Tbk ("VICO") dan PT Bank Victoria
International Tbk ("BVIC") telah melakukan International Tbk ("BVIC") have signed the
penandatanganan Perjanjian Jual Beli Saham Conditional Share Sale and Purchase Agreement
sehubungan dengan rencana pengambilalihan yang in connection with the acquisition plan to be carried
akan dilakukan oleh Bank atas PT Bank Victoria out by the Bank of PT Bank Victoria Syariah
Syariah ("BVIS"), dimana Bank akan melakukan ("BVIS"), where the Bank will carry out the
pengambilalihan melalui pembelian atas saham acquisition by purchasing shares owned by VICO
yang dimiliki VICO dan BVIC yang tunduk and BVIC which are subject to the terms and
pada persyaratan dan ketentuan dalam Perjanjian conditions in the Conditional Share Sale and
Jual Beli Saham Bersyarat tersebut. Selain itu Bank Purchase Agreement. In addition, the Bank will also
juga akan membeli seluruh saham BHP Jakarta, purchase all shares of BHP Jakarta, the other share
yang merupakan pemegang saham lain BVIS, yang holder of BVIS that the shares owned by VICO by
sahamnya dimiliki oleh VICO dengan melakukan signing the Sale and Purchase Deed.
penandatanganan Akta Jual Beli.
Beberapa persyaratan telah dipenuhi oleh masing- Several requirements have been met by each party,
masing pihak, antara lain persetujuan rancangan including approval of the takeover plan from Board
pengambilalihan dari Dewan Komisaris, izin prinsip of Commissioners, principal takeover permits from
pengambilalihan dari Otoritas Jasa Keuangan dan the Financial Services Authority and other
hal-hal lainnya yang dipersyaratkan dalam matters required in the Conditional
Perjanjian Jual Beli Saham Bersyarat tersebut. Share Purchase Agreement.
Setelah efektifnya pengambilalihan oleh Bank, Bank After the effective acquisition by Bank, Bank will
akan menjadi Pemegang Saham Pengendali. become the Controlling Shareholder. Going
Kedepannya Laporan Keuangan BVIS akan forward, BVIS’s Financial Statements will be
dikonsolidasikan oleh Bank. consolidated by Bank.
53. PENYELESAIAN LAPORAN KEUANGAN 53. COMPLETION OF THE FINANCIAL
STATEMENTS
Manajemen Bank bertanggung jawab penuh The management of the Bank is fully responsible for
terhadap penyajian laporan keuangan terlampir the preparation of the accompanying Financial
yang diselesaikan dan disetujui untuk diterbitkan Statements which were completed and authorized
pada tanggal 12 Februari 2025. for issuance on 12 February, 2025.
336
Page 788
Program Pendanaan Usaha Mikro dan Usaha Kecil PT Bank Tabungan Negara (Persero) Tbk Laporan keuangan tanggal 31 Desember 2024 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen
Page 789
~umn NDONESIA
SURAT PERNYATAAN PENGELOLA
TENTANG TANGGUNG JAWAB ATAS LAPORAN KEUANGAN
TANGGAL 31 DESEMBER 2024
DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
Kami, yang bertanda tangan di bawah ini:
1. Nama Nixon L.P. Napitupulu
Alamat Kantor JI. H. Rasuna Said No. 1, Jakarta 12980
Alamat domisili atau sesuai KTP JI. Wijaya I No. 13
Kel. Petogogan, Kec. Kebayoran Baru
Jakarta Selatan
Nomor telepon 021-6336789
Jabatan Direktur Utama
2. Nama Muhammad Iqbal
Alamat Kantor JI. H. Rasuna Said No. 1, Jakarta 12980
Alamat domisili atau sesuai KTP JI. H. Abu No. 9
Kel. Cipete Selatan, Kec. Cilandak
Jakarta Selatan
Nomor telepon 021-6336789
Jabatan Direktur
menyatakan bahwa:
1. Kami bertanggung jawab atas penyusunan dan penyajian laporan keuangan Program Pendanaan
Usaha Mikro dan Usaha Kecil PT Bank Tabungan Negara (Persero) Tbk;
2. Laporan keuangan Program Pendanaan Usaha Mikro dan Usaha Kecil PT Bank Tabungan Negara
(Persero) Tbk telah disusun dan disajikan sesuai dengan Standar Akuntansi Keuangan Entitas
Tanpa Akuntabilitas Publik di Indonesia;
3. a. Semua informasi dalam laporan keuangan Program Pendanaan Usaha Mikro dan Usaha Kecil
PT Bank Tabungan Negara {Persero) Tbk telah dimuat secara lengkap dan benar; dan
b. Laporan keuangan Program Pendanaan Usaha Mikro dan Usaha Kecil PT Bank Tabungan
Negara (Persero) Tbk tidak mengandung informasi atau fakta material yang tidak benar dan
tidak menghilangkan informasi atau fakta material;
4. Kami bertanggung jawab atas sistem pengendalian internal dalam Program Pendanaan Usaha
Mikro dan Usaha Kecil PT Bank Tabungan Negara (Persero) Tbk.
Demikian pernyataan ini dibuat dengan sebenarnya.
Jakarta, 27 Februari 2025
Muhammad Iqbal
Direktur
PT Bank Tabungan Negara (Persero) Tbk T +62 21 633 6789, 633 2666
Kantor Pusat E csd@btn.co.id
Menara Bank BTN www.btn.co.id
11. Gajah Mada No. 'I, Jakarta Pusat 10130 Indonesia NPWP:01.007.609.5-093.000
Page 790
PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
LAPORAN KEUANGAN
TANGGAL 31 DESEMBER 2024
DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi
Halaman
Laporan Auditor Independen
Laporan Posisi Keuangan .......................................................................................................... 1
Laporan Aktivitas ....................................................................................................................... 2
Laporan Arus Kas ...................................................................................................................... 3
Catatan atas Laporan Keuangan ............................................................................................... 4-15
*************************
Page 791
Laporan Auditor Independen
Laporan No. 00129/2.1032/AU.2/10/1681-2/1/II/2025
Pengelola Program Pendanaan Usaha Mikro dan Usaha Kecil
PT Bank Tabungan Negara (Persero) Tbk.
Opini
Kami telah mengaudit laporan keuangan Program Pendanaan Usaha Mikro dan Usaha Kecil
PT Bank Tabungan Negara (Persero) Tbk. (“PUMK”) terlampir, yang terdiri dari laporan posisi
keuangan tanggal 31 Desember 2024, serta laporan aktivitas dan laporan arus kas untuk tahun
yang berakhir pada tanggal tersebut, serta catatan atas laporan keuangan, termasuk informasi
kebijakan akuntansi material.
Menurut opini kami, laporan keuangan terlampir menyajikan secara wajar, dalam semua hal yang
material, posisi keuangan PUMK tanggal 31 Desember 2024, serta aktivitas dan arus kasnya
untuk tahun yang berakhir pada tanggal tersebut, sesuai dengan Standar Akuntansi Keuangan
Entitas Tanpa Akuntabilitas Publik di Indonesia.
Basis opini
Kami melaksanakan audit kami berdasarkan Standar Audit yang ditetapkan oleh Institut Akuntan
Publik Indonesia (“IAPI”). Tanggung jawab kami menurut standar tersebut diuraikan lebih lanjut
dalam paragraf Tanggung Jawab Auditor terhadap Audit atas Laporan Keuangan pada laporan
kami. Kami independen terhadap PUMK berdasarkan ketentuan etika yang relevan dalam audit
kami atas laporan keuangan di Indonesia, dan kami telah memenuhi tanggung jawab etika lainnya
berdasarkan ketentuan tersebut. Kami yakin bahwa bukti audit yang telah kami peroleh adalah
cukup dan tepat untuk menyediakan suatu basis bagi opini kami.
i
Page 792
Laporan Auditor Independen (lanjutan)
Laporan No. 00129/2.1032/AU.2/10/1681-2/1/II/2025 (lanjutan)
Tanggung jawab manajemen dan pihak yang bertanggung jawab atas tata kelola terhadap
laporan keuangan
Manajemen bertanggung jawab atas penyusunan dan penyajian wajar laporan keuangan tersebut
sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik di Indonesia, dan
atas pengendalian internal yang dianggap perlu oleh manajemen untuk memungkinkan
penyusunan laporan keuangan yang bebas dari kesalahan penyajian material, baik yang
disebabkan oleh kecurangan maupun kesalahan.
Dalam penyusunan laporan keuangan, manajemen bertanggung jawab untuk menilai
kemampuan PUMK dalam mempertahankan kelangsungan usahanya, mengungkapkan, sesuai
dengan kondisinya, hal-hal yang berkaitan dengan kelangsungan usaha, dan menggunakan basis
akuntansi kelangsungan usaha, kecuali manajemen memiliki intensi untuk melikuidasi PUMK
atau menghentikan operasi, atau tidak memiliki alternatif yang realistis selain melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola bertanggung jawab untuk mengawasi proses
pelaporan keuangan PUMK.
Tanggung jawab auditor terhadap audit atas laporan keuangan
Tujuan kami adalah untuk memeroleh keyakinan memadai tentang apakah laporan keuangan
secara keseluruhan bebas dari kesalahan penyajian material, baik yang disebabkan oleh
kecurangan maupun kesalahan, dan untuk menerbitkan laporan auditor independen yang
mencakup opini kami. Keyakinan memadai merupakan suatu tingkat keyakinan tinggi, namun
bukan merupakan suatu jaminan bahwa audit yang dilaksanakan berdasarkan Standar Audit
yang ditetapkan oleh IAPI akan selalu mendeteksi kesalahan penyajian material ketika hal
tersebut ada. Kesalahan penyajian dapat disebabkan oleh kecurangan maupun kesalahan dan
dianggap material jika, baik secara individual maupun agregat, dapat diekspektasikan secara
wajar akan memengaruhi keputusan ekonomi yang diambil oleh pengguna berdasarkan laporan
keuangan tersebut.
Sebagai bagian dari suatu audit berdasarkan Standar Audit yang ditetapkan oleh IAPI, kami
menerapkan pertimbangan profesional dan mempertahankan skeptisisme profesional selama
audit. Kami juga:
Mengidentifikasi dan menilai risiko kesalahan penyajian material dalam laporan keuangan,
baik yang disebabkan oleh kecurangan maupun kesalahan, mendesain dan melaksanakan
prosedur audit yang responsif terhadap risiko tersebut, serta memperoleh bukti audit yang
cukup dan tepat untuk menyediakan basis bagi opini kami. Risiko tidak terdeteksinya suatu
kesalahan penyajian material yang disebabkan oleh kecurangan lebih tinggi dari yang
disebabkan oleh kesalahan, karena kecurangan dapat melibatkan kolusi, pemalsuan,
penghilangan secara sengaja, pernyataan salah, atau pengabaian atas pengendalian
internal.
ii
Page 793
Laporan Auditor Independen ~lanjutan)
Laporan No. 00129/2.1032/AU.2/10/1681-2/1/11/2025 (lanjutan)
Tanggung jawab auditor terhadap audit atas laporan keuangan (tanjutan)
Sebagai bagian dari suatu audit berdasarkan Standar Audit yang ditetapkan oleh IAPI, kami
menerapkan pertimbangan profesional dan mempertahankan skeptisisme profesional selama
audit. Kami juga (lanjutan):
• Memeroleh suatu pemahaman tentang pengendalian internal yang relevan dengan audit
untuk mendesain prosedur audit yang tepat sesuai dengan kondisinya, tetapi bukan untuk
tujuan menyatakan opini atas keefektivitasan pengendalian internal PUMK.
• Mengevaluasi ketepatan kebijakan akuntansi yang digunakan serta kewajaran estimasi
akuntansi dan pengungkapan terkait yang dibuat oleh manajemen.
• Menyimpulkan ketepatan penggunaan basis akuntansi kelangsungan usaha oleh manajemen
dan, berdasarkan bukti audit yang diperoleh, apakah terdapat suatu ketidakpastian material
yang terkait dengan peristiwa atau kondisi yang dapat menyebabkan keraguan signifikan
atas kemampuan PUMK untuk mempertahankan kelangsungan usahanya. Ketika kami
menyimpulkan bahwa terdapat suatu ketidakpastian material, kami diharuskan untuk
menarik perhatian dalam laporan auditor independen kami ke pengungkapan terkait dalam
laporan keuangan atau, jika pengungkapan tersebut tidak memadai, memodifikasi opini
kami. Kesimpulan kami didasarkan pada bukti audit yang diperoleh hingga tanggal laporan
auditor independen kami. Namun, peristiwa atau kondisi masa depan dapat menyebabkan
PUMK tidak dapat mempertahankan kelangsungan usaha.
• Mengevaluasi penyajian, struktur, dan isi laporan keuangan secara keseluruhan, termasuk
pengungkapannya, dan apakah laporan keuangan mencerminkan transaksi dan peristiwa
yang mendasarinya dengan suatu cara yang mencapai penyajian wajar.
Kami mengomunikasikan kepada pihak yang bertanggung jawab atas tata kelola mengenai,
antara lain, ruang lingkup dan scat yang direncanakan atas audit Berta temuan audit signifikan,
termasuk setiap defisiensi signifikan dalam pengendalian internal yang teridentifikasi oleh kami
selama audit.
KAP Purwantono, Sungkoro & Surja
Christophorus Alvin Kossim
Registrasi Akuntan Publik No. AP.1681
27 Februari 2025
Page 794
PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
LAPORAN POSISI KEUANGAN
Tanggal 31 Desember 2024
(Disajikan dalam Rupiah)
Catatan 31 Desember 2024 31 Desember 2023*)
ASET
Kas dan Setara Kas 2b,2j,4,11 11.036.287.064 10.970.559.980
Piutang Pinjaman Mitra Binaan – neto 2c,2e,5,12
(Setelah dikurangi Penyisihan
Penurunan Nilai Piutang Pinjaman Sebesar
Rp 36.675.501.169 dan Rp36.893.857.090
Masing-Masing Pada Tanggal
31 Desember 2024 dan 2023) 4.193.604.781 12.551.634.259
JUMLAH ASET LANCAR 15.229.891.845 23.522.194.239
ASET TIDAK LANCAR
Piutang Kerjasama PUMK
Kepada mitra binaan - neto 2c,2e,6,12
(Setelah dikurangi Penyisihan
Penurunan Nilai Piutang Pinjaman Sebesar
Rp34.878.957 dan RpNihil
Masing-Masing Pada Tanggal
31 Desember 2024 dan 2023) 13.676.060.027 786.000.000
Piutang Kerjasama PUMK kepada BRI 8,11,12 4.415.454.240 7.214.000.000
JUMLAH ASET TIDAK LANCAR 18.091.514.267 8.000.000.000
JUMLAH ASET 33.321.406.112 31.522.194.239
ASET NETO
Aset Neto Tidak Terikat 2f,7 33.321.406.112 31.522.194.239
JUMLAH LIABILITAS DAN ASET NETO 33.321.406.112 31.522.194.239
*) setelah reklasifikasi (Catatan 12)
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan
1
Page 795
PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
LAPORAN AKTIVITAS
Untuk Tahun yang Berakhir pada Tanggal
31 Desember 2024
(Disajikan dalam Rupiah)
Tahun yang berakhir pada tanggal
Catatan 31 Desember 2024 31 Desember 2023
PERUBAHAN ASET NETO TIDAK TERIKAT
PENDAPATAN
Pendapatan Jasa Administrasi Pinjaman 2g,9 1.501.968.937 1.065.855.899
Pendapatan Lain-Lain 2h,10 113.765.972 2.744.099
1.615.734.909 1.068.599.998
BEBAN
Pembalikan (beban) Penyisihan Penurunan
Nilai Piutang Pinjaman 2i,5c,6c 183.476.964 (3.098.485.363)
Beban Lain-Lain - (75.438.092)
183.476.964 (3.173.923.455)
KENAIKAN (PENURUNAN) ASET NETO
TIDAK TERIKAT 1.799.211.873 (2.105.323.457)
ASET NETO PADA AWAL TAHUN 31.522.194.239 33.627.517.696
ASET NETO PADA AKHIR TAHUN 33.321.406.112 31.522.194.239
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan
2
Page 796
PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
LAPORAN ARUS KAS
Untuk Tahun yang Berakhir pada Tanggal
31 Desember 2024
(Disajikan dalam Rupiah)
Tahun yang berakhir pada tanggal
Catatan 31 Desember 2024 31 Desember 2023
ARUS KAS DARI AKTIVITAS OPERASI
Pencairan Pinjaman Mitra Binaan - (9.161.600.000)
Pengalihan Pengelolaan Dana Mitra Binaan 8 (10.000.000.000) (8.000.000.000)
Penerimaan Pokok Angsuran 8.501.789.249 15.264.329.788
Pendapatan Jasa Administrasi Pinjaman 1.450.172.764 1.132.613.855
Pendapatan Lain-Lain 10 113.765.071 2.744.099
KAS NETO YANG DIPEROLEH DARI/
(DIGUNAKAN UNTUK) AKTIVITAS OPERASI 65.727.084 (761.912.258)
(PENURUNAN) KENAIKAN NETO DALAM KAS
DAN SETARA KAS 65.727.084 (761.912.258)
KAS DAN SETARA KAS AWAL TAHUN 10.970.559.980 11.732.472.238
KAS DAN SETARA KAS AKHIR TAHUN 11.036.287.064 10.970.559.980
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan
3
Page 797
PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2024 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
1. PENJELASAN UMUM
a. Pendirian dan Informasi Umum
Program Tanggung Jawab Sosial dan Lingkungan Badan Usaha Milik Negara PT Bank Tabungan
Negara (Persero) Tbk dilaksanakan sesuai dengan Peraturan Menteri Badan Usaha Milik Negara
Republik Indonesia No. PER-1/MBU/03/2023 tanggal 3 Maret 2023 tentang Penugasan Khusus
dan Program Tanggung Jawab Sosial dan Lingkungan Badan Usaha Milik Negara, yang antara
lain mengatur bahwa, sebagaimana disebut dalam Pasal 23 ayat (3), laporan keuangan dan
pelaksanaan Program TJSL BUMN dilaporkan menjadi satu kesatuan dalam laporan berkala
dan laporan tahunan kinerja BUMN Pembina.
Selain hal di atas, antara lain, sebagaimana diatur dalam Pasal 23 ayat (4), untuk laporan
keuangan dan pelaksanaan Program Pendanaan Usaha Mikro dan Usaha Kecil tahunan tetap
dilaporkan tersendiri dan harus diaudit oleh Kantor Akuntan Publik secara terpisah dari audit
laporan keuangan BUMN Pembina.
Definisi Program Pendanaan Usaha Mikro dan Usaha Kecil mengacu kepada Peraturan Menteri
Badan Usaha Milik Negara Republik Indonesia No. PER-1/MBU/03/2023 tanggal 3 Maret 2023
tentang Penugasan Khusus dan Program Tanggung Jawab Sosial dan Lingkungan Badan
Usaha Milik Negara dan ketentuan-ketentuan peraturan pelaksanaannya adalah tentang
Program Pendanaan UMK yang bertujuan untuk meningkatkan kemampuan usaha kecil agar
menjadi tangguh dan mandiri melalui pemanfaatan dana BUMN.
b. Kegiatan Utama
Kegiatan utama Program Pendanaan Usaha Mikro dan Usaha Kecil (UMK) adalah penyaluran
pinjaman dan penyaluran dana pembinaan. Dana Program Pendanaan UMK kepada Mitra Binaan
disalurkan dalam bentuk:
a. Berdasarkan Surat Menteri Badan Usaha Milik Negara No. S-721/MBU/11/2022 tanggal 10
November 2022 (Poin 3), kementerian merokemendasikan PT Bank Rakyat Indonesia (Persero)
Tbk sebagai pengelola Kerja Sama Program PUMK, sehingga sejak tahun 2023, Perusahaan
sudah tidak menyalurkan
b. Pinjaman untuk membiayai modal kerja dalam rangka meningkatkan produksi dan penjualan.
c. Pinjaman khusus untuk membiayai kebutuhan yang bersifat jangka pendek dalam rangka
memenuhi pesanan dari rekanan usaha mitra binaan.
d. Beban pembinaan:
1) Untuk membiayai pendidikan, pelatihan, penelitian, pemagangan, pemasaran, promosi,
yang menyangkut peningkatan kualitas sumber daya manusia dan kemampuan
pengelolaan usahanya;
2) Beban pembinaan hanya dapat diberikan kepada atau untuk kepentingan Mitra Binaan
c. Struktur Organisasi dan Susunan Pengelola
Susunan pengelola Program Pendanaan UMK BTN pada tanggal-tanggal 31 Desember 2024 dan
2023 adalah sebagai berikut:
2024 2023
Pembina Nixon L.P. Napitupulu Nixon L.P. Napitupulu
Muhammad Iqbal** Hirwandi Gafar*
Program Pendanaan UMK
Pimpinan Roganda S. Mangapul Roganda S. Mangapul
Siahaan Siahaan
Pelaksana Ardi Darmawan Ardi Darmawan
Pelaksana Mayang Shafira S Mayang Shafira S
Pelaksana Diandary Denovari Diandary Denovari
4
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2024 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
1. PENJELASAN UMUM (lanjutan)
c. Struktur Organisasi dan Susunan Pengelola (lanjutan)
Tahun 2024
**) Menjadi Pembina Program Pendanaan UMK sejak Maret 2024
Tahun 2023
*) Menjadi Pembina Program Pendanaan UMK s.d Maret 2024
Mulai tahun 2023, struktur pengelola Program TJSL BUMN mengikuti peraturan terbaru dari Meneg
BUMN No. PER-1/MBU/03/2023 dimana Program TJSL BUMN dilaporkan terpisah dan menjadi
satu kesatuan dari laporan keuangan BUMN Pembina.
d. Ketentuan Program Pendanaan UMK Mengacu kepada Peraturan Meneg BUMN No. PER-
1/MBU/03/2023 tanggal 3 Maret 2023
1) Program Pendanaan UMK adalah program untuk meningkatkan kemampuan usaha mikro
dan usaha kecil agar menjadi tangguh dan mandiri.
2) Dalam peraturan di atas diatur tentang kriteria usaha mikro dan usaha kecil yang berhak
menjadi mitra binaan BUMN, antara lain, sebagai berikut:
i) dimiliki oleh warga negara Indonesia.
ii) belum memenuhi kriteria atau memiliki akses pinjaman kepada lembaga pendanaan
atau perbankan.
iii) diutamakan usaha mikro dan usaha kecil dengan jenis usaha yang sejalan dengan
bidang dan/atau mendukung bisnis BUMN.
iv) diutamakan usaha mikro dan usaha kecil yang berlokasi di wilayah kerja BUMN.
v) berdiri sendiri, bukan merupakan anak perusahaan atau cabang perusahaan yang
dimiliki, dikuasai, atau berafiliasi secara langsung maupun tidak langsung, dengan
usaha menengah atau usaha besar.
vi) berbentuk usaha orang perseorangan dan/atau sekelompok orang, badan usaha yang
tidak berbadan hukum, atau badan usaha yang berbadan hukum.
vii) mempunyai potensi dan prospek usaha untuk dikembangkan.
3) Bentuk dan maksimum pendanaannya adalah sebagai berikut:
a. Pemberian modal kerja dalam bentuk pinjaman dan/atau pembiayaan syariah dengan
jumlah pinjaman dan/atau pembiayaan syariah untuk setiap usaha mikro dan usaha
kecil paling banyak Rp250.000.000.
b. Pendanaan tambahan dalam bentuk pinjaman dan/atau pembiayaan syariah untuk
membiayai kebutuhan yang bersifat jangka pendek maksimal 1 tahun untuk memenuhi
pesanan dari rekanan usaha mikro dan usaha kecil dengan jumlah paling banyak
Rp100.000.000.
c. Modal kerja dalam bentuk pinjaman sebagaimana dimaksud pada huruf a dikenakan
jasa administrasi sebesar:
- 3% (tiga persen) efektif per tahun;
- suku bunga flat (tetap) yang setara dengan 3% (tiga persen) efektif per tahun; atau
- ketentuan lain yang ditetapkan Menteri,
dengan jangka waktu/tenor pinjaman paling lama 3 (tiga) tahun.
d. Pembiayaan syariah sebagaimana dimaksud pada huruf a diberikan berdasarkan:
- prinsip jual beli, maka proyeksi margin yang dihasilkan disetarakan dengan margin
sebesar jasa administrasi sebagaimana dimaksud pada ayat (2); atau
- prinsip bagi hasil, maka rasio bagi hasil yang diterima BUMN mulai dari 10%
(sepuluh persen) sampai dengan paling banyak 50% (lima puluh persen)
berdasarkan perjanjian.
5
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2024 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
1. PENJELASAN UMUM (lanjutan)
d. Ketentuan Program Pendanaan UMK Mengacu kepada Peraturan Meneg BUMN No. PER-
1/MBU/03/2023 tanggal 3 Maret 2023 (lanjutan)
4) Syarat dan kondisi:
Untuk tata cara penyaluran pinjaman dan/atau pembiayaan syariah dalam Program
Pendanaan UMK diatur syarat dan kondisi yang harus dipenuhi calon usaha binaan, antara
lain, harus menyampaikan rencana dan/atau proposal kegiatan usaha kepada BUMN
Pembina yang nanti akan dilakukan seleksi dan evaluasi atas permohonan yang diajukan
oleh calon usaha mikro dan usaha kecil.
BUMN Pembina yang nanti akan dilakukan seleksi dan evaluasi atas permohonan yang
diajukan oleh calon usaha mikro dan usaha kecil.
Bagi calon binaan yang memenuhi syarat dan terpilih akan dibuatkan surat perjanjian
dan/atau kontrak yang berisi syarat dan kondisi tentang hak dan kewajiban yang harus
dipenuhi para pihak. Namun, sebelum dilakukan perjanjian, calon usaha mikro dan usaha
kecil binaan tersebut harus terlebih dahulu menyelesaikan proses administrasi terkait
dengan rencana pemberian modal kerja oleh perusahaan/BUMN bersangkutan.
5) Teknis pelaksanaan penyaluran Program Pendanaan UMK:
Dalam pelaksanaan penyaluran Program Pendanaan UMK, BUMN Pembina dapat
bekerjasama dengan BUMN lain, Anak perusahaan BUMN atau Perusahaan terafiliasi
BUMN yang memiliki bisnis sebagai lembaga pembiayaan dan perbankan atau memiliki
kemampuan dalam menyalurkan pinjaman.
Ketentuan pelaksanaan kerja sama dimaksud di atas dituangkan dalam surat perjanjian
dan/atau kontrak yang paling sedikit memuat hak dan kewajiban serta tugas dan tanggung
jawab masing-masing pihak.
6) Sumber dana Program TJSL BUMN berasal dari:
i) anggaran kegiatan yang diperhitungkan sebagai biaya pada BUMN pembina dalam
tahun anggaran berjalan.
ii) penyisihan sebagian laba bersih BUMN Pembina pada tahun anggaran sebelumnya
dan/atau.
iii) sumber lain yang sah sesuai dengan ketentuan peraturan perundang-undangan.
7) Sumber dana untuk Program Pendanaan UMK, selain sumber dana sebagaimana dimaksud
pada angka 6) di atas, dapat berasal dari:
i) saldo dana Program Pendanaan UMK yang teralokasi sampai dengan akhir tahun 2015;
dan/atau;
ii) jasa administrasi pinjaman/marjin/bagi hasil, bunga deposito dan/atau jasa giro dari
dana Program Pendanaan UMK
8) Besaran dana Program TJSL BUMN sebagaimana dijelaskan pada angka 6.i) dan angka
6.ii) di atas, ditetapkan dalam rencana kerja anggaran perusahaan yang disahkan oleh
RUPS/Menteri.
9) Pembebanan beban operasional Program TJSL BUMN:
- Pembebanan beban operasional Program TJSL BUMN menjadi beban BUMN Pembina.
- Pembebanan beban kepada usaha mikro dan usaha kecil menjadi bagian dari biaya
Program TJSL BUMN.
6
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2024 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
a. Dasar Penyajian Laporan Keuangan
Laporan keuangan disusun berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas
Publik (SAK ETAP) yang diterbitkan oleh Dewan Standar Akuntansi Keuangan - Ikatan Akuntan
Indonesia dan mempertimbangkan Surat Edaran Kementerian BUMN No. SE-02/MBU/WK/2012
yang dikeluarkan tanggal 23 Februari 2012 perihal penetapan pedoman akuntansi Program
Kemitraan dan Bina Lingkungan.
Laporan keuangan disusun menggunakan dasar akrual kecuali untuk Laporan Arus Kas disusun
menggunakan dasar kas. Laporan Arus Kas menyajikan penerimaan dan pengeluaran kas
yang diklasifikasikan dalam aktivitas operasi, investasi dan pendanaan yang disusun
dengan menggunakan metode langsung (direct method). Tahun buku Program Pendanaan UMK
BTN adalah 1 Januari sampai 31 Desember dan mata uang penyajian yang digunakan dalam
laporan keuangan adalah Rupiah yang juga merupakan mata uang fungsional Program
Pendanaan UMK BTN.
b. Kas dan Setara Kas
Kas dan setara kas adalah saldo kas dan bank yang dapat dipergunakan secara bebas untuk
membiayai kegiatan Program Pendanaan UMK tidak digunakan sebagai jaminan. Saldo kas dan
setara kas dicatat sebesar nilai nominalnya.
c. Piutang Pinjaman Mitra Binaan
Piutang pinjaman mitra binaan adalah pinjaman yang disalurkan oleh PT Bank Tabungan Negara
kepada mitra binaan, sesuai dengan ketentuan yang berlaku. Saldo piutang pinjaman mitra binaan
termasuk piutang pinjaman mitra binaan yang disalurkan oleh Perusahaan dan piutang pinjaman
mitra binaan yang disalurkan melalui PT Bank Rakyat Indonesia (Persero) Tbk sesuai dengan
Surat Menteri Badan Usaha Milik Negara No.S-721/MBU/11/2022 tanggal 10 November 2022
(Poin 3), kementerian merokemendasikan PT Bank Rakyat Indonesia (Persero) Tbk sebagai
pengelola Kerja Sama Program PUMK.
Piutang pinjaman mitra binaan diakui pada saat pinjaman disalurkan kepada mitra binaan dan
diukur serta dicatat sebesar jumlah bersih yang diharapkan dapat ditagih dari mitra binaan.
Penggolongan kualitas piutang pinjaman mitra binaan dilakukan berdasarkan Peraturan Menteri
BUMN serta dengan ketentuan sebagai berikut:
i) lancar, dalam hal pembayaran angsuran pokok dan jasa administrasi pinjaman tepat
waktu atau terjadi keterlambatan pembayaran angsuran pokok dan/atau jasa administrasi
pinjaman paling lambat 30 hari dari tanggal jatuh tempo pembayaran angsuran, sesuai
dengan perjanjian yang telah disetujui bersama,
ii) kurang lancar, dalam hal terjadi keterlambatan pembayaran angsuran pokok dan/atau jasa
administrasi pinjaman yang telah melampaui 30 hari sampai dengan 180 hari dari tanggal
jatuh tempo pembayaran angsuran, sesuai dengan perjanjian yang telah disetujui
bersama,
iii) diragukan, dalam hal terjadi keterlambatan pembayaran angsuran pokok dan/atau jasa
administrasi pinjaman yang telah melampaui 180 hari sampai dengan 270 hari dari tanggal
jatuh tempo pembayaran angsuran, sesuai dengan perjanjian yang telah disetujui
bersama,
iv) macet, dalam hal terjadi keterlambatan pembayaran angsuran pokok dan/atau jasa
administrasi pinjaman yang telah melampaui 270 hari dari tanggal jatuh tempo
pembayaran angsuran, sesuai dengan perjanjian yang telah disetujui bersama.
7
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2024 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN (lanjutan)
d. Piutang Jasa Administrasi Pinjaman
Piutang bunga/jasa administrasi pinjaman mitra binaan terkait dengan piutang bunga jasa
administrasi atas pinjaman yang dicatat secara akrual untuk piutang pinjaman mitra binaan yang
disalurkan oleh Perusahaan dan piutang pinjaman mitra binaan yang disalurkan melalui PT Bank
Rakyat Indonesia (Persero) Tbk yang dibentuk oleh Perusahaan pada akhir periode akuntansi..
e. Penyisihan Penurunan Nilai Piutang Pinjaman
Penyisihan penurunan nilai piutang pinjaman adalah besarnya penyisihan atas piutang pinjaman
yang mungkin tidak tertagih dihitung berdasarkan estimasi kerugian yang tidak dapat ditagih.
Penyisihan penurunan nilai piutang pinjaman diakui saat akhir periode akuntansi dan diukur dan
dicatat sebesar estimasi kerugian yang tidak dapat ditagih. Penyisihan penurunan nilai piutang
pinjaman dihitung secara kolektif berdasarkan persentase tertentu tingkat ketertagihan (collection)
data historis yang ada.
f. Aset Neto
Aset neto adalah aset dikurangi dengan liabilitas. Aset neto diklasifikasikan menjadi Aset Neto
Terikat (ANT) dan Aset Neto Tidak Terikat (ANTT).
ANT adalah sumber daya yang penggunaannya dibatasi untuk tujuan tertentu atau tidak dapat
digunakan untuk kegiatan operasi normal. ANTT adalah sumber daya yang penggunaannya tidak
dibatasi untuk tujuan tertentu.
g. Pendapatan Jasa Administrasi Pinjaman
Pendapatan jasa administrasi pinjaman adalah pendapatan jasa yang dipungut atas pinjaman
dana Program Pendanaan UMK yang disalurkan kepada mitra binaan. Akrual pendapatan jasa
administrasi pinjaman diakui hanya untuk piutang dengan status lancar dan kurang lancar dan
diukur serta dicatat berdasarkan nilai yang telah jatuh tempo sesuai dengan kontrak.
h. Pendapatan Lain-lain
Pendapatan lain-lain adalah pendapatan yang tidak dapat digolongkan menurut klasifikasi
pendapatan yang telah disebutkan di atas dan diakui pada saat diterima. Pendapatan lain-lain
diukur dan dicatat sebesar nilai yang diterima Program Pendanaan UMK BTN.
i. Beban (Pembalikan) Penyisihan Penurunan Nilai Piutang Pinjaman
Beban (pembalikan) penyisihan penurunan nilai piutang pinjaman adalah beban (pendapatan)
yang timbul akibat pembentukan (pembalikan) penyisihan penurunan nilai atas piutang pinjaman
yang mungkin tidak tertagih.
j. Transaksi dengan pihak berelasi
Program Pendanaan UMK BTN melakukan transaksi dengan pihak-pihak berelasi seperti yang
didefinisikan dalam SAK-ETAP tentang “Pengungkapan Pihak-Pihak yang Mempunyai Hubungan
Istimewa”, yang didefinisikan antara lain:
a. Pihak yang memiliki pengendalian, pengendalian bersama atau pengaruh signifikan atas
entitas.
b. Entitas anak, joint venture, entitas asosiasi dari entitas.
c. Personel manajemen kunci dari entitas dan entitas induknya (secara agregat).
d. Pihak-pihak yang mempunyai hubungan istimewa lainnya.
8
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2024 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI
a. Pertimbangan
Sesuai Peraturan Menteri BUMN, beban operasional Program Pendanaan UMK menjadi beban
PT Bank Tabungan Negara (Persero) Tbk selaku BUMN Pembina.
Mata uang fungsional Program Pendanaan UMK BTN adalah mata uang dari lingkungan ekonomi
primer dimana Program Pendanaan UMK BTN beroperasi. Mata uang tersebut adalah mata uang
yang mempengaruhi pendapatan dan beban dari jasa yang diberikan. Program Pendanaan UMK
BTN menentukan bahwa mata uang fungsionalnya adalah Rupiah.
b. Estimasi dan asumsi
Setiap akhir periode pelaporan, Program Pendanaan UMK BTN menelaah penyisihan penurunan
nilai secara kolektif terhadap risiko kredit mitra binaan yang dikelompokkan berdasarkan
karakteristik kredit yang sama, yang meskipun tidak diidentifikasi secara spesifik memerlukan
penyisihan tertentu, memiliki risiko yang lebih besar tidak tertagih dibandingkan dengan piutang
yang diberikan kepada mitra binaan. Penyisihan kerugian penurunan nilai piutang pinjaman mitra
binaan dihitung berdasarkan kajian nilai terkini dan historis tingkat ketertagihan dari piutang.
Penyisihan piutang mitra binaan dihitung berdasarkan estimasi kerugian yang tidak dapat ditagih
yaitu secara kolektif berdasarkan persentase tertentu tingkat ketertagihan (collection) data historis
yang ada (minimal 2 tahun). Penyisihan ini disesuaikan secara berkala untuk mencerminkan hasil
aktual dan estimasi.
4. KAS DAN SETARA KAS
Kas dan Setara Kas merupakan penempatan dana Program Pendanaan UMK pada rekening giro di
PT Bank Tabungan Negara (Persero) Tbk yang terdiri dari:
31 Desember 2024 31 Desember 2023
Program Pendanaan UMK yaitu:
- Rekening Giro Kantor Pusat 11.036.287.064 10.970.559.980
Jumlah Kas dan Setara Kas 11.036.287.064 10.970.559.980
5. PIUTANG PINJAMAN MITRA BINAAN
a. Rincian Piutang Pinjaman Mitra Binaan Berdasarkan Wilayah
31 Desember 2024 31 Desember 2023
Wilayah Jawa Barat 5.084.263.634 5.779.107.438
Wilayah DKI Jakarta dan Banten 13.130.145.743 15.215.434.274
Wilayah Jawa Timur, Bali, NTB dan NTT 4.837.619.646 6.659.898.548
Wilayah Sumatera 5.152.579.970 6.045.421.412
Wilayah Kalimantan, Sulawersi, Maluku dan Papua 8.759.471.702 10.496.088.209
Wilayah D.I Yogyakarta dan Jawa Tengah 3.856.242.055 5.126.161.217
Jumlah Piutang Pinjaman 40.820.322.750 49.322.111.098
Dikurangi penyisihan penurunan
nilai piutang pinjaman (36.675.501.169) (36.893.857.090)
4.144.821.581 12.428.254.008
Piutang pendapatan jasa administrasi 48.783.200 123.380.251
Neto 4.193.604.781 12.551.634.259
9
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2024 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
5. PIUTANG PINJAMAN MITRA BINAAN (lanjutan)
b. Rincian Piutang Pinjaman Mitra Binaan Berdasarkan Kualitas Pinjaman
31 Desember 2024
Penyisihan
Penurunan Nilai Saldo Piutang -
Saldo Piutang Piutang Pinjaman Neto
Lancar 388.990.786 17.595.221 371.395.565
Kurang Lancar 1.633.765.518 422.831.115 1.210.934.403
Diragukan 3.483.833.821 921.342.208 2.562.491.613
Macet 35.313.732.625 35.313.732.625 -
Jumlah Piutang Pinjaman 40.820.322.750 36.675.501.169 4.144.821.581
31 Desember 2023
Penyisihan
Penurunan Nilai Saldo Piutang -
Saldo Piutang Piutang Pinjaman Neto
Lancar 3.452.460.063 181.806.63 3.270.653.424
Kurang lancar 7.303.272.049 1.845.261.632 5.458.010.417
Diragukan 4.950.359.453 1.250.769.286 3.699.590.167
Macet 33.616.019.533 33.616.019.533 -
Jumlah Piutang Pinjaman 49.322.111.098 36.893.857.090 12.428.254.008
c. Perubahan Penyisihan Penurunan Nilai Piutang Pinjaman
Perubahan penyisihan penurunan nilai piutang pinjaman kepada mitra binaan pada tahun yang
berakhir pada tanggal-tanggal 31 Desember 2024 dan 2023 adalah sebagai berikut:
31 Desember 2024 31 Desember 2023
Saldo awal tahun 36.893.857.090 33.795.371.727
(Pembalikan)/Beban cadangan penyisihan kerugian
Penurunan nilai piutang pinjaman selama
tahun berjalan (218.355.921) 3.098.485.363
Saldo akhir tahun 36.675.501.169 36.893.857.090
Manajemen berkeyakinan bahwa penyisihan penurunan nilai piutang yang telah dibentuk telah
memadai untuk menutupi kemungkinan kerugian atas tidak tertagihnya piutang pinjaman mitra
binaan.
d. Rincian Piutang Pinjaman Mitra Binaan Berdasarkan Sektor Ekonomi
31 Desember 2024 31 Desember 2023
Perdagangan 23.018.799.642 30.613.297.342
Jasa 5.205.772.661 6.898.450.548
Peternakan 3.857.289.615 4.100.803.786
Pertanian 3.407.007.234 3.487.030.236
Industri 3.039.535.211 1.769.186.924
10
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2024 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
5. PIUTANG PINJAMAN MITRA BINAAN (lanjutan)
d. Rincian Piutang Pinjaman Mitra Binaan Berdasarkan Sektor Ekonomi (lanjutan)
31 Desember 2024 31 Desember 2023
Perikanan 834.495.525 947.865.230
Industri Kreatif 91.976.063 95.368.257
Perkebunan 265.287.847 309.949.822
Usaha Lainnya 1.100.158.952 1.100.158.953
Jumlah Piutang Pinjaman 40.820.322.750 49.322.111.098
Dikurangi penyisihan penurunan
nilai piutang pinjaman (36.675.501.169) (36.893.857.090)
4.144.821.581 12.428.254.008
Piutang pendapatan jasa administrasi 48.783.200 123.380.251
Neto 4.193.604.781 12.551.634.259
6. PIUTANG KERJASAMA PUMK MITRA BINAAN
a. Piutang kerjasama PUMK kepada mitra binaan merupakan penyaluran PUMK kepada Mitra Binaan
yang dilakukan melalui PT Bank Rakyat Indonesia (Persero) Tbk sesuai dengan Perjanjan
Kerjasama No. 03/PKS/SMBDX/2023 pada tanggal 13 Oktober 2023. PT Bank Tabungan Negara
(Persero) Tbk bekerjasama dengan PT Bank Rakyat Indonesia (Persero) Tbk dalam rangka
pelaksanaan penyaluran program PUMK dengan jangka waktu perjanjian kerjasama selama 5 (lima)
tahun. Pada saat perjanjian kerjasama telah selesai dilakukan, PT Bank Rakyat Indonesia (Persero)
Tbk akan mengembalikan dana program PUMK yang dikerjasamakan secara bertahap kepada PT
Bank Tabungan Negara (Persero) Tbk.
b. Rincian Piutang Kerjasama Mitra Binaan Berdasarkan Sektor Ekonomi
31 Desember 2024 31 Desember 2023
Perdagangan 5.208.034.422 405.000.000
Jasa 2.170.845.917 281.000.000
Industri 549.553.070 25.000.000
Peternakan 188.193.474 -
Perikanan 186.340.858 -
Pertanian 60.681.610 30.000.000
Usaha Lainnya 5.347.289.633 45.000.000
Jumlah piutang pinjaman 13.710.938.984 786.000.000
Dikurangi penyisihan penurunan
nilai piutang pinjaman (34.878.957) -
Neto 13.676.060.027 786.000.000
c. Mutasi cadangan kerugian penurunan nilai
2024 2023
Saldo awal - -
Pembentukan cadangan kerugian penurunan
nilai 34.878.957 -
Saldo akhir 34.878.957 -
11
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2024 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
6. PIUTANG KERJASAMA PUMK MITRA BINAAN (lanjutan)
d. Rincian Piutang Kerjasama Mitra Binaan Berdasarkan Wilayah
31 Desember 2024 31 Desember 2023
Wilayah Jawa Barat 2.583.663.492 -
Wilayah DKI Jakarta dan Banten - -
Wilayah Jawa Timur, Bali, NTB dan NTT 1.867.636.532 100.000.000
Wilayah Sumatera 230.000.000 -
Wilayah Kalimantan, Sulawersi, Maluku dan Papua 6.475.955.305 536.000.000
Wilayah D.I Yogyakarta dan Jawa Tengah 2.553.683.655 150.000.000
Jumlah Piutang Pinjaman 13.710.938.984 786.000.000
Dikurangi penyisihan penurunan
nilai piutang pinjaman (34.878.957) -
Neto 13.676.060.027 786.000.000
e. Rincian Piutang Kerjasama Mitra Binaan Berdasarkan Kualitas Pinjaman
31 Desember 2024
Penyisihan
Penurunan Nilai Saldo Piutang -
Saldo Piutang Piutang Pinjaman Neto
Lancar 13.520.127.798 17.518.878 13.502.608.920
Kurang Lancar 176.209.886 17.360.079 158.849.807
Diragukan 14.601.300 - 14.601.300
Macet - - -
Jumlah Piutang Pinjaman 13.710.938.984 34.878.957 13.676.060.027
31 Desember 2023
Penyisihan
Penurunan Nilai Saldo Piutang -
Saldo Piutang Piutang Pinjaman Neto
Kurang Lancar 786.000.000 - 786.000.000
Jumlah Piutang Pinjaman 786.000.000 786.000.000 786.000.000
7. ASET NETO
31 Desember 2024 31 Desember 2023
Aset Neto Tidak Terikat
Saldo awal 31.522.194.239 33.627.517.696
Kenaikan (Penurunan) aset neto tidak terikat 1.799.211.873 (2.105.323.457)
Saldo Akhir 33.321.406.112 31.522.194.239
12
Page 806
PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2024 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
8. PIUTANG KERJASAMA PUMK KEPADA BRI
Berdasarkan Perjanjan Kerjasama No. 03/PKS/SMBDX/2023 pada tanggal 13 Oktober 2023,
PT Bank Tabungan Negara (Persero) Tbk bekerjasama dengan PT Bank Rakyat Indonesia (Persero)
Tbk dalam rangka pelaksanaan penyaluran program PUMK dengan jangka waktu perjanjian kerjasama
selama 5 (lima) tahun. Pada saat perjanjian kerjasama telah selesai dilakukan, PT Bank Rakyat
Indonesia (Persero) Tbk akan mengembalikan dana program PUMK yang dikerjasamakan secara
bertahap kepada PT Bank Tabungan Negara (Persero) Tbk. Piutang ini merupakan piutang pihak
berelasi (Catatan 11).
31 Desember 2024 31 Desember 2023
Piutang BUMN Penyaluran BRI 4.289.061.016 7.214.000.000
Piutang Jasa Administrasi BUMN Penyaluran BRI 126.393.224 -
Total 4.415.454.240 7.214.000.000
Rincian piutang BUMN penyaluran BRI adalah sebagai berikut:
31 Desember 2024
Penerimaan
pendapatan
Penerimaan jasa administrasi Dana yang Saldo akhir
Saldo awal dana Tambahan pokok diterima diterima dipinjamkan kepada dana diterima
belum tersalurkan dana dititipkan dari Mitra Binaan dari Mitra Binaan Mitra Binaan yang dititipkan
7.214.000.000 10.000.000.000 1.924.861.016 126.393.224 (14.849.800.000) 4.415.454.240
31 Desember 2023
Penerimaan
pendapatan
Penerimaan jasa administrasi Dana yang Saldo akhir
Saldo awal dana Tambahan pokok diterima diterima dipinjamkan kepada dana diterima
belum tersalurkan dana dititipkan dari Mitra Binaan dari Mitra Binaan Mitra Binaan yang dititipkan
- 8.000.000.000 - - (786.000.000) 7.214.000.000
9. PENDAPATAN JASA ADMINISTRASI PINJAMAN
a. Rincian Pendapatan Jasa Administrasi Berdasarkan Wilayah
Tahun yang berakhir pada tanggal
31 Desember 2024 31 Desember 2023
Wilayah Jawa Barat 55.963.900 70.065.047
Wilayah DKI Jakarta dan Banten 1.075.880.797 321.975.748
Wilayah Jawa Timur, Bali, NTB dan NTT 90.650.486 242.550.148
Wilayah Sumatera 40.574.696 113.756.591
Wilayah Kalimantan, Sulawesi, Maluku dan Papua 185.837.468 171.184.235
Wilayah D.I Yogyakarta dan Jawa tengah 53.061.590 146.324.130
Jumlah 1.501.968.937 1.065.855.899
13
Page 807
PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2024 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
9. PENDAPATAN JASA ADMINISTRASI PINJAMAN (lanjutan)
b. Rincian Pendapatan Jasa Administrasi Berdasarkan Penyaluran Kerjasama
Tahun yang berakhir pada tanggal
31 Desember 2024 31 Desember 2023
Pendapatan jasa administrasi atas pinjaman
Mitra Binaan – penyaluran BTN 1.375.575.713 1.065.855.899
Pendapatan jasa administrasi atas pinjaman
Mitra Binaan – penyaluran BRI 126.393.224 -
Jumlah 1.501.968.937 1.065.855.899
10. PENDAPATAN LAIN-LAIN
Pendapatan lain-lain merupakan pendapatan yang berasal dari sumber di luar kegiatan utama Program
Pendanaan UMK dan tidak bersifat rutin yakni berupa denda keterlambatan pembayaran angsuran oleh
debitur. Pendapatan lain-lain pada tahun yang berakhir pada tanggal-tanggal 31 Desember 2024 dan
2023 adalah masing-masing sebesar Rp113.765.972 dan Rp2.744.099.
11. TRANSAKSI DENGAN PIHAK BERELASI
a. Jenis hubungan dan unsur transaksi dengan pihak berelasi
Pihak berelasi Jenis hubungan Unsur transaksi pihak berelasi
PT Bank Tabungan Negara BUMN Pembina Penempatan Dana
(Persero) Tbk
PT Bank Rakyat Indonesia Pengendalian melalui Pemerintah Piutang kepada BUMN Pembina
(Persero) Tbk Pusat Republik Indonesia Lain/Lembaga penyalur
31 Desember 2024 31 Desember 2023
Aset
Kas di bank 11.036.287.064 10.970.559.980
Piutang kerjasama PUMK
kepada BRI (Catatan 8) 4.450.333.197 7.214.000.000
Jumlah 15.486.620.261 18.184.559.980
Persentase jumlah aset di pihak
berelasi terhadap jumlah aset 46,47% 57,68%
Tahun yang berakhir pada tanggal
31 Desember
2024 2023
Pendapatan
Pendapatan jasa administrasi (Catatan 9) 126.393.224 -
126.393.224 -
Persentase jumiah pendapatan kepada pihak
berelasi terhadap jumlah pendapatan 7,82% 0%
14
Page 808
PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2024 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
11. TRANSAKSI DENGAN PIHAK BERELASI (lanjutan)
a. Jenis hubungan dan unsur transaksi dengan pihak berelasi (lanjutan)
Tahun yang berakhir pada tanggal
31 Desember
2024 2023
Beban
Beban lain-lain (Catatan 6) 34.878.957 -
34.878.957 -
Persentase jumlah beban kepada pihak
berelasi terhadap jumlah beban -19,00% 0%
12. REKLASIFIKASI AKUN LAPORAN KEUANGAN
Laporan keuangan posisi keuangan tanggal 31 Desember 2023 telah diklasifikasikan ulang sebagai
berikut:
Sebelum Setelah
Reklasifikasi Reklasifikasi Reklasifikasi
ASET
ASET LANCAR
Piutang Pinjaman Mitra Binaan - neto 12.428.254.008 123.380.251 12.551.634.259
Piutang lain-lain 8.000.000.000 (8.000.000.000) -
Piutang Jasa Administrasi Pinjaman 123.380.251 (123.380.251) -
ASET TIDAK LANCAR
Piutang Kerjasama PUMK
kepada mitra binaan - neto - 786.000.000 786.000.000
Piutang Kerjasama PUMK
kepada BRI - 7.214.000.000 7.214.000.000
20.551.634.259 - 20.551.634.259
13. PENYELESAIAN LAPORAN KEUANGAN
Laporan keuangan ini diselesaikan dan disetujui untuk diterbitkan oleh pengelola pada tanggal
27 Februari 2025.
15
Page 809
Page 810
Page 811
PT Bank Tabungan Negara (Persero) Tbk
Menara BTN
Jl. Gajah Mada No. 1 Jakarta 10130
Tel. 62-21 6336789, 6332666
Fax. 62-21 6346704
E-mail : csd@btn.co.id
Contact Center: 1500 286
2024
Annual Report
Names mentioned 123 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Ministry of State-Owned Enterprises
p.5 ×2
unresolved
org
Ministry of BUMN’s Competency
p.12
unresolved
org
Bank BTN Pension Program
p.16
unresolved
org
Bank BTN Pension Fund
p.16
unresolved
org
PT Bank Pension Fund Regulations State
p.16
unresolved
org
Savings (Persero) Tbk
p.16
unresolved
org
Bank Align
p.25
unresolved
org
Minister of Access Management
p.36
unresolved
person
H. Re-organisasi
p.38
unresolved
org
KPPU
p.45
unresolved
org
Bank Reports. Websites
p.46
unresolved
org
Minister of State
p.46
unresolved
org
Minister of State-Owned Enterprises Establishment and Guidelines
p.46
unresolved
org
Minister of State-Owned Enterprises Internal Audit Unit Charter.
p.46
unresolved
org
Minister of Law and Human Rights
p.46 ×2
unresolved
org
Minister of Law Public
p.46
unresolved
org
Tabungan Negara (Persero) Tbk.
p.48 ×10
unresolved
org
PT Bank Tabungan
p.52 ×18
unresolved
org
Negara (Persero) Tbk.
p.52 ×8
unresolved
org
As one of the State-Owned Enterprises under a public
p.57
unresolved
org
is the Republic of Indonesia (60%), which
p.57
unresolved
org
places the Republic of Indonesia as the Controlling
p.57
unresolved
org
Shareholder. In addition, the Republic of Indonesia also
p.57
unresolved
—
shareholders and, at the same time, as a Controlling
p.57
unresolved
—
Shareholder. Moreover, 40%
p.57
unresolved
—
owns 2 (two) types of shares, namely
p.57
unresolved
—
issues:
p.58
unresolved
—
d. Approval regarding merger, consolidation,
p.58
unresolved
—
acquisition, separation, and dissolution.
p.58
unresolved
org
f. Approval for assets transfer based on the Articles
p.58
unresolved
—
Association that requires GMS approval.
p.58
unresolved
—
g. Approval for participation and reduction in
p.58
unresolved
—
percentage of equity participation in other
p.58
unresolved
—
companies based on the Articles of Association
p.58
unresolved
—
h. Approval for the use of profits.
p.58
unresolved
org
investment and financing based on the Articles
p.58
unresolved
—
Association that requires the GMS approval.
p.58 ×2
unresolved
—
2. The right to nominate candidates for members
p.58
unresolved
—
3. The right to propose the GMS
p.58
unresolved
—
Dwiwarna Shareholders, as long as
p.58
unresolved
—
Article of Association does not specify otherwise,
p.58
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.61 ×5
unresolved
org
PT Datindo Entrycom
p.61 ×6
unresolved
org
Indonesia Stock Exchange
p.61 ×9
unresolved
person
Notary Ashoya Ratam
p.62 ×20
unresolved
org
PT Akulaku Finance Indonesia
p.64
unresolved
org
PT Akulaku Finance Indonesia. Until
p.64
unresolved
org
PT Akulaku.
p.64
unresolved
org
Minister of SOEs Number PER-
p.66 ×2
unresolved
org
Financial Services Authority
p.68 ×11
unresolved
person
Haru Koesmahargyo
· President Director
p.69 ×5
unresolved
org
Government of the Republic of Indonesia
p.72
unresolved
org
Young Global Limited
p.73 ×2
unresolved
org
Purwantono
p.73
unresolved
org
Bank BTN's Continuous Bonds IV Phase II
p.73
unresolved
person
Muhammad Quraish Shihab
· Chairman
p.74 ×2
unresolved
person
Nixon L. P. Napitupulu
p.74
unresolved
person
Notary Yumna Shabrina
p.76
unresolved
person
Heru Budi Hartono
· Commissioner
p.76 ×7
unresolved
person
Apponited Mr. Mohammad Yusuf Permana
· Commissioner
p.76 ×8
unresolved
—
Appointed Mr. Andi Nirwoto
· Director
p.76 ×22
unresolved
org
Bank Indonesia
p.78 ×4
unresolved
—
CSD
· Corporate Secretary
p.78
unresolved
—
Institutions
· Institution Name
p.82
unresolved
org
Ministry of Finance
p.164 ×3
unresolved
org
PT Bank Export Import Indonesia (Persero)
p.164
unresolved
org
Ministry of BUMN
p.333
unresolved
org
Bank Pemerintah Pengganti Undang-undang
p.467
unresolved
org
Menteri Kehakiman
p.467
unresolved
person
Notary Muhani Salim
p.467 ×2
unresolved
org
Ministry of Justice
p.467
unresolved
org
Ministry of Laws and Human Rights
p.467
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia
p.467
unresolved
org
Menteri Keuangan
p.469
unresolved
person
AGMS Minutes
· Notaris
p.476
unresolved
person
Nixon Lambok Pahotan Napitupulu
· Direktur Utama
p.478 ×4
unresolved
org
Bank Rp
p.479
unresolved
person
Ramon Armando
· Sekretaris Perusahaan
p.479 ×2
unresolved
person
Achmad Chaerul
· Sekretaris Perusahaan
p.480
unresolved
person
Mohammad Bagus Teguh Perwira
· Anggota
p.480 ×2
unresolved
person
Muhammad Faiz
· Anggota
p.480 ×2
unresolved
person
Mohammad Bagus Tegus Perwira
· Anggota
p.481
unresolved
person
Endang A.Suprijatna
p.481 ×2
unresolved
org
Audit Tbk.
p.481
unresolved
org
Bapepam-LK
p.482 ×8
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